Annual Report

Each LLC shall file an annual report on or before the anniversary of its organization signed by a manager, member or agent that lists:

  • The LLC name and the state or country under which it is organized
  • The address of its registered office
  • The name of its registered agent at that office
  • The address of its principal office
  • The name and business address of each manager, if the LLC is manager-managed, or each member, if the LLC is member-managed

The first annual report shall be delivered to the Secretary of State between January 1 and June 30 the year after the LLC is organized. Subsequent annual reports shall be delivered to the Secretary of State between January 1 and June 30 of the following calendar years.

Records

Each limited liability company shall keep following records open to inspection at its office:

  • A current list, and all past lists, listing the full name and last known mailing address of each member and manager, if any
  • A copy of the articles of organization and all amendments thereto, together with executed copies of any power of attorney pursuant to which any articles of amendment have been executed
  • Copies of the LLC’s federal, state, and local income tax returns and financial statements, if any, for the three (3) most recent years or, if not prepared, copies of the information that should have been provided to the members to enable them to prepare their federal, state, and local tax returns for those years
  • Copies of any effective and prior (not effective) written operating agreements and all amendments thereto
  • Unless contained in writing in an operating agreement:
    • A writing setting forth the amount of cash, if any, and a statement of the agreed value of other property or services, if any, contributed by each member and the times at which or events upon the happening of which any additional contributions are to be made
    • A writing stating events upon which the LLC is to dissolve and its affairs are to be wound up
    • Other writings, if any, prepared pursuant to a requirement, if any, in an operating agreement