District 1 LM and 990 review session: Northern Michigan (Escanaba Area)

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TIME: 8:30 a.m. registration (morning coffee and donuts), class starts at 9 a.m.
LOCATION: USW Local 2-21 Hall, 1201 Sheridan Road, Escanaba, Michigan
COST: There is no fee to attend the workshop

In order to make proper seating arrangements, the registration form should be returned no later than February 14, 2023.

Click here to download the registration form.

The President, Financial Secretary, and Treasurer of all Local Unions are encouraged to attend this Financial Officers' LM review. As usual, all expenses, lost time, travel, registration fee, etc., will be the responsibility of the individual or Local Union. 

The purpose of the Financial Officers' LM review is to assist and advise the Financial Officers of their obligations and duties, including the preparation and filing of the Annual U.S. Department of Labor Management LM Reports. This is NOT a seminar, training class or course. It’s designed to assist each Local in filling out the required LM Reports. If your Local has already filled out and complied with your LM reporting obligations, we encourage you to have one of our USW Auditors review it at this LM review session before you submit it to the Department of Labor. 

Please bring your LM and 990 forms with you, along with your cash book, 431 forms, and all savings accounts (up-to-date). Locals with forms already completed at the time of registration will be reviewed first, so please be prepared to wait. 

ATTENTION LM-2 FILERS: This particular review is for LM-3 and LM-4 filers only. You will soon be receiving a letter from the International stating the dates and locations for your review. 

As usual, all lost time and expenses must be borne by the Local Union.

To prepare for your upcoming class, a list of required materials that you must bring to the workshop is below.

  1. FINANCIAL SECRETARY’S CASHBOOK – HARD COPIES
  2. TREASURER’S CASHBOOK
  3. ALL BANK STATEMENTS FOR THE YEAR 2022 – ALL ACCOUNTS
  4. ALL INTEREST STATEMENTS CHECKING, CD’S MONEY MARKETS (IF APPLICABLE)
  5. IF LOCAL UNION MAINTAINS SEPARATE BANK ACCOUNTS FROM THEIR REGULAR CHECKING ACCOUNT, THESE MUST ALSO BE AVAILABLE
  6. W-2’S AND W-3 FOR THE YEAR 2022
  7. FORMS 431 (INDIVIDUAL EARNINGS RECORDS, YELLOW SHEETS) FOR THE YEAR 2022
  8. TAX RECORDS (IRS FORM 941/944, STATE TAX, STATE UNEMPLOYMENT TAX)
  9. FORM AR251 (ANNUAL REPORT) FOR THE YEAR 2022 – HARD COPY
    ***MUST BE COMPLETED AND BALANCED PRIOR TO LM REVIEW SESSION***
  10. ITEM 24 ON THE LM-3, “ALL OFFICERS AND DISBURSEMENTS TO OFFICERS”
    ***MUST BE COMPLETED PRIOR TO THE LM REVIEW SESSION***
  11. COPY OF PREVIOUS YEAR’S LM FORM
  12. THE PIN NUMBER ISSUED BY THE DEPARTMENT OF LABOR FOR FILING ELECTRONICALLY – IF OBTAINED BY LOCAL PRIOR TO REVIEW
  13. USER ID’S AND PASSWORDS FOR PRESIDENT AND TREASURER FOR ATTACHING ELECTRONIC SIGNATURES TO LM FORM – IF OBTAINED PRIOR TO REVIEW