SYNTHETIC DEMO DATA — NOT A FILING
✓ 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.
The final rule is Labor Organization Annual Financial Reports, 91 Fed. Reg. 32556 (June 1, 2026). The final rule is effective July 1, 2026. The rule applies prospectively to labor organizations whose fiscal years begin on or after July 1, 2026. Everything below describes how the revised requirements interact with amounts visible in the union's public filing — none of it is a finding of error by the union or any preparer. Stated as of August 22, 2026.
Findings
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
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.