1. U.S. Department of Labor U.S. Department of Labor Office of Labor-Management Standards (OLMS) Form LM-2 Software Training

2. Introduction and Getting Started

3. Form LM-2 Software Using the new electronic Form LM-2, you can: Enter information directly into a downloaded version of the form. Import files extracted from your financial accounting system. Apply digital signatures to the form. Electronically file the form with OLMS.

4. Form LM-2 Software Hardware Specifications Recommended Hardware

5. Form LM-2 Software Software Specifications You must use Adobe ® Reader ® Version 6.0 or higher. Download from www.adobe.com

6. Form LM-2 Software Getting Help You can download the Form LM-2 User Guide and Electronic Instructions from www.olms.dol.gov or you can call the Help Desk at 1-866-4-USA-DOL (487-2365).

7. Form LM-2 Software Go to www.olms.dol.gov and click here to find links to the electronic Form LM-2, User Guide, and Instructions. Downloading the Electronic Form LM-2, User Guide, and Instructions

8. Form LM-2 Software Downloading the Form LM-2 User Guide and Instructions Download the Form LM-2 User Guide and Instructions using these links.

9. Form LM-2 Software Downloading the Form LM-2 Click on the link to begin downloading the Form LM-2 pdf file.

10. Form LM-2 Software Enter your union’s file number. Enter the period covered (fiscal year) using the drop- down lists. Click “Generate Form.” Generate the form by entering your union’s file number and the period to be covered.

11. Form LM-2 Software The Form LM-2 that is generated will contain certain pre-filled information from your union’s latest report on file with OLMS. Pre-fill saves you time and ensures the accuracy of your union’s identifying information, mailing address, and prior year financial information, which are automatically entered on Form LM-2.

12. Form LM-2 Software Downloading and Pre-Filling Form LM-2 This table in the Form LM-2 User Guide lists the fields that are populated with pre-fill information. If you change certain information that has been pre-filled, the software will prompt you to enter an explanation in Item 69 – Additional Information.

13. Form LM-2 Software Downloading and Pre-Filling Form LM-2 Right-click this link and then click on “Save Target As…” and select a location on your computer to save your pre-filled form. Save your pre-filled form on your computer. If you work with the form on the OLMS web site rather than with a copy saved on your computer, there is a risk that you may lose your data.

14. Form LM-2 Software Opening Form LM-2 Start Adobe ® Reader ® (version 6.0 or higher) and open the file that you saved to your computer. If you have Adobe® Reader® version 6.0 (or higher) and an earlier version installed on your computer and you double-click the file instead of starting Adobe® Reader® version 6.0 (or higher) first, then the form will open in the earlier version and will not function properly.

15. Form LM-2 Software Navigation Tips Use the Page Thumbnails on the left side of the window to navigate quickly through the form. Type a page number in the status bar at the bottom of the window to go to that page. The buttons located on either side of the page number box allow you to move forward and back one page at a time or to go to the first or last page of the form. Use your mouse to click the field in which you want to enter data instead of using the key.

16. Form LM-2 Software Data Entry Enter dates as MM/DD/YYYY. Use the drop-down list to enter state abbreviations ZIP Codes must be either five or nine digits. Include the area code when entering a telephone number. Fifty (50) characters is the maximum length of any field in the form (except Item 69 – Additional Information).

17. Form LM-2 Software Item 69 – Additional Information Two Types of Additional Information Required – You are prompted by the software to enter additional information. Optional – Additional information you want to enter on the form.

18. Form LM-2 Software Item 69 – Required Additional Information Certain entries on the form require you to provide additional information. This table in the Form LM-2 User Guide identifies those entries.

19. Form LM-2 Software Item 69 – Required Additional Information For example, if you click the “Yes” box for Item 10, a message that describes the additional information that must be entered will display. Click “OK” and you are taken to Item 69.

20. Form LM-2 Software Item 69 – Required Additional Information Enter the required additional information in Item 69 and click the “Save” button. You are returned to the form to continue entering data. The additional information displays on the Additional Information Summary page that is automatically added to the end of the form.

21. Form LM-2 Software Item 69 – Optional Additional Information To enter optional additional information, return to Page 1 of the form. Click the “General Additional Information” button. Click “OK” to enter the additional information in Item 69.

22. Form LM-2 Software Item 69 – Optional Additional Information Enter the optional additional information and click the “Save” button. You are returned to the form to continue entering data. The additional information displays on the Additional Information Summary page that is automatically added to the end of the form.

23. Form LM-2 Software Item 69 – Additional Information All additional information displays on the Additional Information Summary page at the end of Form LM-2. Required additional information is identified by page number and item or schedule. Optional information is identified as “General Information.” Additional information is grouped by type and is listed in the order entered on the form.

24. Form LM-2 Software Item 69 – Additional Information Modifying and Deleting Required Information In order to be able to edit previously entered information:  For questions answered “Yes” or “No,” click the check box again.  For an amount in a field, click on the button next to the amount you had previously entered. You can also delete previously entered information by changing a “Yes” response to “No,” or vice versa, or deleting the amount in a field.

25. Form LM-2 Software Item 69 – Additional Information Modifying and Deleting Optional Information Go to Page 1 of the form. Click the “General Additional Information” button. Click the “OK” button to close the message window. Modify, including adding to or deleting, the information that appears in the Item 69 box. Click the “Save” button. Revised information displays on the Additional Information Summary page at the end of the form. Deleted information is automatically removed from the Additional Information Summary page at the end of the form.

26. Form LM-2 Software Additional Schedule Pages Each schedule on Form LM-2 allows you to generate additional pages if you need to report more information than fits on the original schedule page. Each schedule’s instructions in the Form LM-2 User Guide show you how to add additional pages. To delete an additional schedule page, first navigate to the page you want to delete, then click the “Delete This Page” button at the top of the schedule.

27. Form LM-2 Software Perform Calculations You should click the “Perform Calculations” button at the bottom right of each page (except Page 1) after you enter data on the page. Totals are calculated and automatically forwarded to the appropriate line items on Form LM-2.

28. Completing Form LM-2

29. Form LM-2 Software Page 1 Pre-fill completes Items 1, 2, and 4-8. Complete Item 3 only if the report is amended, hardship-exempted, or terminal. Item 9 must be answered “Yes” or “No.”

30. Form LM-2 Software Page 2 You must answer “Yes” or “No” to Items 10-13 and 15- 18. Enter the maximum amount recoverable under your union’s fidelity bond in Item 14. Enter the date of your union’s next regular election of officers in Item 19.

31. Form LM-2 Software Page 2 The amount in Item 20 is automatically transferred from Schedule 13. Enter your union’s dues and fees in Items 21 (a) – (e).

32. Form LM-2 Software Statement A Pre-fill completes the Assets and Liabilities information in Columns (A) and (C). If the data is inaccurate, you can manually edit it, but you will have to provide an explanation in Item 69 (Additional Information). Complete Schedules 1-20 before completing Statement A.

33. Form LM-2 Software Statement A Complete Column (B), Items 22 and 25 and Column (D), Item 32. The software transfers the totals from the appropriate schedules to the other items in Statement A, Columns (B) and (D). Click the “Perform Calculations” button.

34. Form LM-2 Software Statement B For “Cash Receipts,” complete Items 36-42 and 46 and 47. For “Cash Disbursements,” complete Items 56- 59, 63-65, and 67. The software transfers the totals from the appropriate schedules to the other items in Statement B. Click the “Perform Calculations” button. Complete Schedules 1-20 before completing Statement B.

35. Form LM-2 Software Cash Reconciliation If the figures for receipts, disbursements, and cash are incorrectly reported, you will receive an error message when validating the form instructing you to correct the figures or to provide an explanation in Item 69 (Additional Information). Item 22(A)+Item 49-Item 68 Item 22(B) should equal (Total Receipts)(Total Disbursements)(Cash at the Start of the Reporting Period) (Cash at the End of the Reporting Period)

36. Form LM-2 Software Schedule 1 – Accounts Receivable Aging Complete Columns (A) – (E). If you enter a dollar amount in Column (E), then you are prompted to enter additional information in Item 69. To add more accounts receivable, click the “Add More Accounts Receivable” button. Click the “Perform Calculations” button.

37. Form LM-2 Software Schedule 2 – Loans Receivable Complete Columns (A) – (E). If you enter a dollar amount in Column (D)(2), then you are prompted to enter additional information in Item 69. To add more loans receivable, click the “Add More Loans Receivable” button. Click the “Perform Calculations” button.

38. Form LM-2 Software Schedule 3 – Sale of Investments & Fixed Assets Complete Columns (A) – (E) and Line 14. To add more sales of investments and fixed assets, click the “Add More Investments and Fixed Assets Sales” button. Click the “Perform Calculations” button.

39. Form LM-2 Software Schedule 4 – Purchase of Investments & Fixed Assets Complete Columns (A) – (D) and Line 14. To add more purchases of investments and fixed assets, click the “Add Investments and Fixed Assets Purchases” button. Click the “Perform Calculations” button.

40. Form LM-2 Software Schedule 5 - Investments For “Marketable Securities,” complete Column (B) for Lines 1 and 2 and Columns (A) and (B) for Line 3. To add more marketable securities, click the “Add More Marketable Securities” button. For “Other Investments,” complete Column (B) for Lines 4 and 5 and Columns (A) and (B) for Line 6. To add more other investments, click the “Add Other Investments” button. Click the “Perform Calculations” button.

41. Form LM-2 Software Schedule 6 – Fixed Assets For “Land” complete Columns (A), (B), (D), and (E). To add more land, click the “Add More Land Assets” button. For “Buildings,” complete Columns (A) – (E). To add more buildings, click the “Add More Building Assets” button. Complete Columns (B) – (E), for Lines 5-7 as applicable. Click the “Perform Calculations” button.

42. Form LM-2 Software Schedule 7 – Other Assets Complete Columns (A) and (B). To add more other assets, click the “Add Other Assets” button. Click the “Perform Calculations” button.

43. Form LM-2 Software Schedule 8 – Accounts Payable Aging Complete Columns (A) – (E). If you enter a dollar amount in Column (E), you are prompted to enter additional information in Item 69. To add more accounts payable, click the “Add More Accounts Payable Aging” button. Click the “Perform Calculations” button.

44. Form LM-2 Software Schedule 9 – Loans Payable Complete Columns (A) – (E). If you enter a dollar amount in Column (D)(2), you are prompted to enter additional information in Item 69. To add more loans payable, click the “Add More Loans Payable” button. Click the “Perform Calculations” button.

45. Form LM-2 Software Schedule 10 – Other Liabilities Complete Columns (A) and (B). To add more other liabilities, click the “Add Other Liabilities” button. Click the “Perform Calculations” button.

46. Form LM-2 Software Schedule 11 – All Officers & Disbursements to Officers Complete Columns (A) – (G) and Line I. The percentages you entered in Line I for each officer must total 100%. To add more officers, click the “Add More Disbursements To Officers” button. Click the “Perform Calculations” button.

47. Form LM-2 Software Schedule 12 – Disbursements to Employees Complete Columns (A) – (G) and Line I. The percentages you entered in Line I for each employee must total 100%. To add more employees, click the “Add More Disbursements To Employees” button. Click the “Perform Calculations” button.

48. Form LM-2 Software Schedule 13 – Membership Status Complete Columns (A) - (C), as applicable. After you enter information in Column (A), you are prompted to enter additional information in Item 69. If you do not answer “Yes” in Column (C), you are prompted when validating the form to enter additional information in Item 69. To add more categories of membership, click the “Add More Membership Statuses” button. Click the “Perform Calculations” button.

49. Form LM-2 Software Detailed Summary Page The Detailed Summary Page summarizes Schedules 14-19. The software automatically forwards the data from each schedule to the Detailed Summary Page. You must manually enter data in Schedule 14, Line 3, and in Schedules 15- 19, Line 5. Click the “Perform Calculations” button.

50. Form LM-2 Software Schedule 14 – Other Receipts Complete Columns (A) – (E) and Line I. Dates you enter in Column (D) must be within the period covered entered on Page 1 of the form. To report additional receipts for a payer, click the “More Receipts For This Payer” button. To add another payer, click the “Add Other Receipts” button. Click the “Perform Calculations” button.

51. Form LM-2 Software Schedule 15 – Representational Activities Complete Columns (A) – (E) and Line I. Dates you enter in Column (D) must be within the period covered entered on Page 1 of the form. To report additional disbursements for a payee, click the “More Disbursements For This Payee” button. To add another payee, click the “Add More Representational Activities” button. Click the “Perform Calculations” button.

52. Form LM-2 Software Schedule 16 – Political Activities Complete Columns (A) – (E) and Line I. Dates you enter in Column (D) must be within the period covered entered on Page 1 of the form. To report additional disbursements for a payee, click the “More Disbursements For This Payee” button. To add another payee, click the “Add More Political Activities” button. Click the “Perform Calculations” button.

53. Form LM-2 Software Schedule 17 – Contributions, Gifts & Grants Complete Columns (A) – (E) and Line I. Dates you enter in Column (D) must be within the period covered entered on Page 1 of the form. To report additional disbursements for a payee, click the “More Disbursements For This Payee” button. To add another payee, click the “Add More Gifts” button. Click the “Perform Calculations” button.

54. Form LM-2 Software Schedule 18 – General Overhead Complete Columns (A) – (E) and Line I. Dates you enter in Column (D) must be within the period covered entered on Page 1 of the form. To report additional disbursements for a payee, click the “More Disbursements for this Payee” button. To add another payee, click the “Add More Overheads” button. Click the “Perform Calculations” button.

55. Form LM-2 Software Schedule 19 – Union Administration Complete Columns (A) – (E) and Line I. Dates you enter in Column (D) must be within the period covered entered on Page 1 of the form. To report additional disbursements for a payee, click the “More Disbursements for this Payee” button. To add another payee, click the “Add More Administration” button. Click the “Perform Calculations” button.

56. Form LM-2 Software Schedule 20 – Benefits Complete Columns (A) – (C). To add more benefits, click the “Add More Benefits” button. Click the “Perform Calculations” button.

57. Importing Form Data

58. Form LM-2 Software Importing Form Data Unions that keep their records electronically may be able to import data from properly formatted files – Comma Separated Value (CSV) or Extensible Markup Language (XML) – directly into the Form LM-2 software.

59. Form LM-2 Software Getting Help The Data Specification Document (and accompanying files) provides guidance to technical users for preparing data import files. You can download the DSD from www.dol.gov/esa/regs/compliance/ olms/dsd.htm or you can call the Help Desk at 1-866-4-USA-DOL (487-2365).

60. Form LM-2 Software Downloading and Installing the Electronic Forms Plug-In You must download and install the Electronic Forms Plug-in into Adobe ® Reader ® to enable the data import features in the form. The same plug-in is used for both Form LM-2 and Form T-1 and only needs to be installed once. Click this link at www.dol.gov/olms/re gs/compliance/revise dlm2.htm#3and then click “Open” and follow the instructions to install the plug-in.

61. Form LM-2 Software Importing Form Data – Three Methods 1. Import directly into the form – use for small to medium data files. 2. Import as an attachment that you can view – use for large data files. 3. Validate without importing – use to check that your file data is formatted correctly.

62. Form LM-2 Software Importing Form Data – CSV or XML Files To begin importing files: Click the “Import” button on the toolbar or Click “Import” on the “File” menu.

63. Form LM-2 Software Importing Form Data – CSV or XML Files You can import either Comma Separated Value (CSV) or Extensible Markup Language (XML) files. Depending on which format you use, choose “CSV File” or “XML File” and click “Next.”

64. Form LM-2 Software Importing Form Data – CSV or XML Files Choose the Schedule data to import and click “Next.” Note: Schedules 5 and 6 require separate imports for each subcomponent. Note: Schedule 13 data cannot be imported. Note: This step does not apply when importing XML files.

65. Form LM-2 Software Importing Form Data – CSV or XML Files Click “Browse,” find and select the file containing the data you want to import, and then click “Open” to return to the “Import CSV – Options” or “Import XML” window.

66. Form LM-2 Software Importing Form Data – CSV or XML Files Schedules 1-12 and 20 require only one file to import. Schedules 14-19 each require two CSV files to import (only one XML file).

67. Form LM-2 Software Importing Form Data – CSV or XML Files After selecting the files to import, choose an import method: Import the data directly into the form; Import the data as an attachment; or Validate, but do not import, the data. Click “Finish” to start importing the file.

68. Form LM-2 Software Importing Form Data – CSV or XML Files After the import process is complete, the “Import Data – Complete” box displays showing any problems detected in the import file. Click “Print” to print the error report or “Save” to save it. Click “Close” to return to Form LM-2 and review the data you imported.

69. Form LM-2 Software Importing Form Data – Review Form Data Review the data imported directly into the form. If you find errors, you can manually change the data directly in the schedule(s) or correct the CSV or XML file(s) and re- import the data. The former, however, is not recommended because any manual changes will be overwritten if you re- import data.

70. Form LM-2 Software Importing Form Data – Review Attachments To review data imported as a file attachment, click “File Attachments” on the “Document” menu.

71. Form LM-2 Software Import Form Data – Review Attachments Select the schedule you want to view from the “Document File Attachments” list and then click “Open.” Note: If a warning message displays, check the “Do not show this message again” box and then click the “Open” button.

72. Form LM-2 Software Importing Form Data – Review Attachments The Attachment Viewer displays the schedule you selected. Review the attachment. If you find errors, you must correct the CSV or XML file(s) and re- import the data because you cannot edit the attachment itself. Close the Attachment Viewer by clicking the “Close” button in the upper right corner of the window.

73. Form LM-2 Software Importing Form Data – Review Attachments After importing data as an attachment, you will not be able to edit most of the fields in the corresponding schedule on the form itself. This table in the Form LM-2 User Guide indicates which items in a schedule you can edit after importing data as an attachment.

74. Validating the Form

75. Form LM-2 Software Validating the Form After completing Form LM-2, you must validate the form. The validation process: Verifies that you entered information in required fields. Ensures that the information you entered is what the form “expected” – for example, validation checks that you have entered a number, not text, into an amount field. Ensures that data you have imported, if you imported data, is structurally sound.

76. Form LM-2 Software Validating the Form Use this decision chart in the Form LM-2 User Guide to guide your next steps.

77. Form LM-2 Software Validating the Form Click the “Validate Form” button on the bottom of Page 1 of Form LM-2.

78. Form LM-2 Software Validating the Form A message box displays for items that require additional information. When you click the “OK” button, the software automatically places the cursor in the Item 69 box (Additional Information). Enter the required information in Item 69 and click the “Save” button.

79. Form LM-2 Software Validating the Form After you have corrected all errors that require additional information, you are automatically taken to the Errors Summary Page at the end of the form. Review and correct any errors.

80. Form LM-2 Software Validating the Form After you have corrected all listed errors, revalidate the form by clicking the “Validate Form” button on the bottom of Page 1. Repeat the process until you receive no error messages.

81. Signing the Form

82. Form LM-2 Software Signing the Form The form must be digitally signed. You must obtain an Access Certificate for Electronic Services (ACES) digital certificate. Refer to www.dol.gov/esa/regs/compliance/olms/ digital-signatures.htm for additional information. Refer to the LM-2 User Guide for instructions on installing the digital certificate.

83. Form LM-2 Software Signing the Form You must resolve all errors detected by the validation process before the form can be signed. After the form is signed, any further input of text invalidates the signature. Therefore, enter the date and telephone number in the signature block for each signer and change the title field next to the signature if an officer other than the President or Treasurer is signing the form, before applying the digital signature.

84. Form LM-2 Software Signing the Form Click the appropriate signature line – the form will be validated again.

85. Form LM-2 Software Signing the Form If the validation process detects any errors, an error message displays and the Errors Summary Page displays – Click “OK” and correct all errors before clicking on the signature line again. When no errors are detected, this pop-up displays - click “OK.” This pop-up indicating the form is ready for signing then displays – click “OK.”

86. Form LM-2 Software Signing the Form Click the red arrow in the signature block. Then, click the “Continue Signing” button in the pop-up alert box.

87. Form LM-2 Software Signing the Form Select your Digital ID installed on your computer. Click “OK.”

88. Form LM-2 Software Signing the Form Click the “Sign and Save As” button.

89. Form LM-2 Software Signing the Form The “Save As” box displays. Name the file and click “Save.” A message confirming that you have successfully signed the document displays – click “OK.” The form is now complete and saved with your signature.

90. Form LM-2 Software Signing the Form Once you have successfully signed the form, your name will display beneath a green checkmark. The green checkmark indicates that the form has been signed, and there have been no changes to the form since the signature was applied. If any data in the form is changed after the signature is applied, the signature will disappear, and must be re-applied. Repeat this process to apply other signatures.

91. Form LM-2 Software Signing the Form If you are filing Form LM-2 for a union in trusteeship, click on the “Add Signature Block” button on the first page of the form. A new page is appended to the end of the form with two additional signature blocks for trustees. These signatures function the same as the signatures on the first page of the form. Once all signatures have been affixed to the form, it can be submitted.

92. Questions – www.olms.dol.gov 1-866-487-2365 (Help Desk) olms-public@dol.gov