Missouri Revised Statutes Title VIII. Public Officers and Employees, Bonds and Records § 105.550. Filing of reports, when

1. Each labor organization shall file the initial report required under subsection 1 of section 105.533 within ninety days after the date on which it first becomes subject to the provisions of sections 105.533 to 105.555.

2. Each person required to file a report under the provisions of sections 105.533 to 105.555 shall file such report within ninety days after the end of each of its fiscal years, except that where such person is subject for only a portion of such a fiscal year, whether because the date of enactment  1 of the provisions of sections 105.533 to 105.555 occurs during such person's fiscal year or because such person becomes subject to the provisions of sections 105.533 to 105.555 during its fiscal year, such person may consider that portion as the entire fiscal year in making such report.