Labor Union and LM-2 Reporting

sage 100cloud 500x96

sage 100c manufacturing 500x96


sage Fixed Assets 500x96

Labor Union and LM-2 Reporting

The United States Department of Labor (DOL) / Office of Labor-Management Standards (OLMS) requires most unions to file a financial report in accordance to:

  • The Labor-Management Reporting and Disclosure Act (LMRDA),
  • The Civil Service Reform Act (CSRA)standards of conduct regulations
  • The Foreign Service Act (FSA)

LM-2 is the most common form unions file with the Department of Labor. LM-2 reporting provides a breakdown of a labor organization’s finances. The reports show financial details of how much money was spent and where it was allocated. In summary, LM-2 reporting represents a series of reports based on schedules 1 to 20/activities or specific allocations, Statement A – Assets and Liabilities, and Schedule B – Receipts and Disbursements. For example schedule 11 of the LM-2 report presents information on officer salaries, schedule 12 reflects employee salaries, schedule 20 addresses benefits, etc.

For nearly a decade Nims & Associates has been providing vital expertise to Labor unions utilizing Sage 100. Nims & Associates has developed a tool within Sage 100 for LM-2 reporting in partnership with a collaborative of unions. Developed and maintained over the years by Nims Master Developers, our LM-2 reporting tool is designed to collect data, export and upload according to Department of Labor requirements.

Latest Update

Our latest update to LM-2 reporting for Sage 100 is on version 2017. A majority of the most recent changes are to the A/P module to address changes to schedules 15 though 19, A/R module enhancement to capture miscellaneous cash receipts for schedule 15, and modifications to payroll to address schedules 11 and 12.

Here is how we have addressed LM2 reporting for Sage 100 at a glance:

Sage 100 Accounts Payable Modifications

The Accounts Payable programming consists of modifications to Sage 100 Accounts Payable Setup and Main menu items.

  • Invoice Data Entry has been modified to include invoice line data entry fields for Agent, LM-2 Category code and line Vendor.
  • Fields have standard Sage 100 lookup functionality
  • Sage 100 users are able to maintain Agent and Category code lists through separate menu items located on the Accounts Payable Setup menu
  • An additional Main menu item titled Invoice History Maintenance is available to change the Agent and Category assigned to an invoice line after the invoice item has been posted
  • Use of this utility can be restricted to authorized users through Menu Security Maintenance

LM-2 Reporting for Accounts Payable Transactions

The second component of the LM-2 Reporting System is Accounts Payable Disbursement Reporting for LM-2 Schedules 15 to 19 and Columns F and G of Schedules 11 & 12.

*Explanation of schedules

Schedule 11 – Reports all salaries and other direct and indirect   disbursements to officers.
Schedule 12 – Reports all salaries and other direct and indirect   disbursements to employees.
Schedule 15 – Reports direct and indirect costs associated with   representational activities
Schedule 16 – Reports direct and indirect costs associated with   political activities and lobbying
Schedule 17 – Reports direct and indirect costs associated with   Contributions, gifts and grants
Schedule 18 – General Overhead
Schedule 19 – Union Administration
  • Microsoft Access programming is used to extract Sage 100 Accounts Payable check and invoice history data
  • Allocation and Category aggregation calculations are applied to the data
  • The program creates files which are imported to the Form LM-2 Schedules 15 to 19 through the data import or file attachment feature provided with the DOL’s electronic LM-2

LM-2 Reporting for Payroll Transactions

The final component of the LM-2 Reporting System is Payroll Reporting for LM-2 Schedules 11 & 12 for officers and employees.

  • Sage 100 Payroll Employee Maintenance are modified with Custom Office to accommodate additional fields required by the LM-2
  • Microsoft Access programming is used to extract Sage 100 Payroll check history data.  The Payroll data is combined with Accounts Payable data for Columns F and G
  • User defined estimated percentages of time spent on activities that fall within Schedules 15 to 19 are imported for each officer/employee
  • The program creates files which are imported to the Form LM-2 through the data import or file attachment feature provided with the DOL’s electronic LM-2

Audit Trail Reports

A suite of audit trail reports are provided to allow for tracing data from Sage 100 to the Form LM-2 data and from the Form LM-2 to Sage 100.


Download Sage product spec sheets here

30 Years of Rave Reviews

I worked with Nims when at another company ... you don't have to tell me what a fantastic company Nims is.

We are impressed with response times and the general aptitude of your support group. This stands in stark contrast to some of the experiences with other IT resources we’ve patronized in the past.

We are so pleased with the installation of our Shoretel system. The phones work great and James was able to customize the system to suit our somewhat unusual need of combine live person answering and automation. Both the phones and the software are user friendly and required little training. James…

We are delighted with the service and we've received a number of comments by clients that they are very impressed with the way Tessa handles the problems and works with them. She REALLY picks up things quickly. We are continuously amazed and pleased that we only have to tell her something once and…

I’ve sent more than one shining Michael endorsement. The whole company kicks ass.

We are very satisfied with the professional demeanor of both Tessa and Michael and their willingness to go above and beyond the scope of their expectations to solve our computer-related issues. The immediate and personal attention we receive from Nims when our Firm has an IT issue is impressive, to…

Bill has far exceeded my expectations. I am happy to have another Super Technician to rely on for MAS200.

We are very happy to have your company in place. Joel and Tony have been excellent. The Senior Management Team feels as though a great weight has been lifted from their shoulders and we are appreciative that our systems and software are in the hands of experts.

Our Yardi conversion was challenging. Hiring Nims and in turn working with Marco was the smartest thing we did to assist in this transition. His contribution was priceless. My staff and Board both agree it would have been a nightmare without Nims (Marco).

I was going to say it was the smartest…

I cannot thank you enough for your help this evening. You have proven that your services are much more valuable than we ever expected - when you guys told me your hourly rate, I thought "no way can we afford that"! lol .... We are small and we do all we can to keep costs down, as I'm sure you…

Thank you for explaning what you did in an understandable way. You're very patient working with such a small company and treating us as though we were a huge corporation.

I have been extremely happy with your service. Michael is truly devoted to his clients and has been great about working with our current vendor to get our issues resolved. The MXLogic transition was seamless. Our users barely noticed the change, which is always a plus. 

We are very impressed with josh…he seems very knowledgeable and he communicates well…and he just seems like a nice person also…basically our dream consultant….

Again, we’re really impressed with josh and would not hesitate to recommend Nims to anyone.

Since we switched hosts to Network Solutions, we've had nothing but continuous problems with email and sessions timing out preventing us from opening our online store. Joel went out of his way to solve our problem. This means the world to us. Joel listened and accommodated our needs first before…

As someone who works remotely from a home office, connectivity and a reliable, functioning computer are absolutely critical to my ability to be able to perform. Recently my computer "crashed" and as you can imagine created great inconvenience. Your team of Joel, Tessa and Tim responded immediately.…

Nims At A Glance

Corporate Office:
Petaluma, CA | 707-781-6300 | 877-454-3200
This email address is being protected from spambots. You need JavaScript enabled to view it. | This email address is being protected from spambots. You need JavaScript enabled to view it. 
Service Areas:
San Francisco & Greater Bay Area | Sacramento & Northern California | Los Angeles  | Reno / Tahoe | Seattle / Tacoma | Denver | Houston | Honolulu | Phoenix and more
Industries Served:
Accounting, Architecture, Associations, Construction, Distribution, Wholesale, Energy Services, Engineering, Insurance, Legal, Manufacturing, Non-Profit, Professional Services, Property Management, Real Estate, Retail, Transportation and more.
Founded: 1985 
Consultants on Staff: 40

S5 Box


You need to enable user registration from User Manager/Options in the backend of Joomla before this module will activate.
Contact Me