✓ VERIFIED
Verified by Ephrem Demelash · August 31, 2026
Prepared for Test Harbor & Associates CPAs

LM-2 Readiness Review

Amalgamated Test Fitters, Local 8878 · LM file no. 998773 · fiscal year July 1, 2023 – June 30, 2024
Exact-arithmetic facts
0
none from the checks run
Possible items
213
stated as possible, never asserted
Not evaluable
0
all statement items reported
Total receipts → filing regime
1,505,025,076.00
basis: Statement B item 49 as filed · Source: filing 998773, 1 source row (statement items)
Reported total receipts of 1,505,025,076.00 are at or above the Long Form threshold of 40,000,000.00, in the LM-2 Long Form band; no revised 24-schedule mapping is shown for this client. Which band applies to any given filing is set by that year's total annual receipts.
Findings
Possible
cluster of 1
Amounts reported in round figures cluster near the itemization boundary and may itemize differently under the revised aggregation.
Payee group A — amount 5,000.00 · total 60,000.00
Source: filing 998773, 12 source rows (transactions) · basis: reported-figure pattern review
Possible
cluster of 212
Per-payee totals near the itemization threshold may itemize differently under the revised per-payee aggregation.
Payee group A — aggregate 12,297.00
Payee group B — aggregate 55,813.00
Payee group C — aggregate 8,005.00
…and 209 more of this pattern
Source: filing 998773, 212 source rows (payees) · basis: per-payee aggregation comparison
Preparer note — optional, initials
Notices — config-cited
A correction (91 FR 35397, June 11, 2026) fixed a missing Long Form instructions page and directed the public to the OLMS website for correctly formatted forms. The rule is challenged in AFL-CIO v. Sonderling, D.D.C. Civil Action No. 1:26-cv-02061 (JEB). The motion for a preliminary injunction was denied on June 30, 2026. The denial rested on the absence of irreparable harm; the court did not reach the merits.