2025-12-16T10:45:33-06:00 2023-03-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-04-01 208987948 SPFPA AND PARTICIPATING EMPLOYERS HEALTH AND WELFARE TRUST FUND % BENESYS SPFP 5867727250 25510 KELLY ROAD ROSEVILLE MI 48066 Donald Eagle Secretary 2488139800 2025-09-16 true Paul Hammerschmidt P01384178 2128858000 2022 2025-03-06 01:10:19Z X DAVID HICKEY 25510 KELLY ROAD ROSEVILLE MI 48066 47135967 false X NONE X 2006 MI THE PROVISION, THROUGH LEVERAGING GROUP PRICING,OF HEALTH AND WELFARE BENEFITS TO MEMBERS OF THE INTERNATIONAL UNION OF SECURITY POLICE FIRE PROFESSIONALS OF AMERICA (SPFPA). 6 3 0 6 0 0 0 0 47817509 45151007 88952 110899 366945 6605 48273406 45268511 0 0 44566359 37264842 0 0 0 0 0 3202082 3752147 47768441 41016989 504965 4251522 9020195 12272241 12091233 9851820 -3071038 2420421 THE PROVISION, THROUGH LEVERAGING GROUP PRICING, OF HEALTH AND WELFARE BENEFITS TO MEMBERS OF THE INTERNATIONAL UNION OF SECURITY POLICE FIRE PROFESSIONALS OF AMERICA (SPFPA). false false FOR THE YEAR ENDED MARCH 31,2023, THE SPFPA AND PARTICIPATING EMPLOYERS HEALTH AND WELFARE TRUST FUND PROVIDED HEALTH AND RELATED BENEFITS TO MEMBERS OF THE UNION THROUGH COLLECTION OF PARTICIPATING EMPLOYER CONTRIBUTIONS AND PAYMENT OF INSURANCE PREMIUMS FOR SELF-INSURED AND FULLY-INSURED HEALTH AND WELFARE PLANS FOR 7518 UNION MEMBERS AND THEIR DEPENDENTS ACROSS THE COUNTRY WHO OTHERWISE WOULD NOT HAVE HEALTH BENEFITS OR WOULD NOT HAVE THE LEVERAGE OF GROUP PRICING FOR HEALTH BENEFITS. false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 6 3 false false false false false false false true true false false false false false false false false false X BENESYS 2488139800 700 TOWER DR SUITE 300 TROY MI 48098 DAVID HICKEY TRUSTEE 1.25 40.0 X 0 252430 20626 RICK O'QUINN TRUSTEE 1.25 40.0 X 0 184559 34189 DONALD EAGLE Secretary 1.25 40.0 X X 0 146932 29909 LARRY SAYE Chairperson 2.0 0.0 X X 0 0 0 GAIL FEUSTAL TRUSTEE 1.0 0.0 X 0 0 0 LES KACIBAN TRUSTEE 1.0 0.0 X 0 0 0 0 583921 84724 0 false true false 0 0 EMPLOYER CONTRIBUTIONS 525100 36189538 36189538 EMPLOYEE CONTRIBUTIONS 525100 8961469 8961469 45151007 45361 45361 0 0 0 0 0 1932994 1867456 65538 65538 65538 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 6605 6605 6605 45268511 45151007 117504 0 0 0 37264842 0 0 0 0 0 0 0 83442 97908 0 0 0 3152249 0 22408 309440 0 0 0 0 0 0 0 0 28500 MISCELLANEOUS EXPENSES 58200 41016989 2640003 5861578 578 0 0 0 4142400 4267792 0 0 0 0 0 0 0 0 0 0 0 0 2052300 1957957 0 0 0 0 0 0 184914 184914 9020195 12272241 12091233 9851820 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12091233 9851820 X 0 0 0 0 -3071038 2420421 -3071038 2420421 9020195 12272241 X 4251522 -206925 1446862 X false true X true false 0 0 X 45061586 -206925 -206925 45268511 45268511 41016989 41016989 41016989 PART X, LINE 2: GAAP requires Plan management to evaluate tax positions taken by the Plan and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS and various states throughout the United States. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. false false false DAVID HICKEY TRUSTEE 0 145289 0 72190 0 34951 0 -1101 0 21727 0 273056 0 0 DONALD EAGLE Secretary 0 108500 0 15000 0 23432 0 7410 0 22499 0 176841 0 0 RICK O'QUINN TRUSTEE 0 108500 0 49720 0 26339 0 9493 0 24696 0 218748 0 0 FORM 990, HEADER, ITEM B, AMENDED RETURN: THE ACCOMPANYING 2022 FORM 990 WAS AMENDED TO REFLECT FINANCIAL DATA AS PER THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS WHICH BECAME AVAILABLE AFTER FORM 990 WAS ORIGINALLY PREPARED AND FILED. THE ORIGINAL 2022 FORM 990 WAS PREPARED FROM DRAFT FINANCIAL DATA. THE AMENDED FORM 990 REPORTS THE FOLLOWING CHANGES FROM FORM 990 AS ORIGINALLY REPORTED: AS ORIGINALLY FORM 990 REPORTED AS AMENDED PART I, LINE 9 48,807,513 45,151,007 PART I, LINE 10 861,043 110,899 PART I, LINE 11 2,426,730 6,605 PART I, LINE 12 52,095,286 45,268,511 PART I, LINE 14 38,875,871 37,264,842 PART I, LINE 17 3,776,682 3,752,147 PART I, LINE 18 42,652,553 41,016,989 PART I, LINE 19 9,442,733 4,251,522 PART I, LINE 20 9,989,046 12,272,241 PART I, LINE 21 5,900,000 9,851,820 PART I, LINE 22 4,089,046 2,420,421 PART IV, LINE 11F NO YES PART IV, LINE 12A NO YES PART VIII, IX, X AND XI ARE UPDATED ACCORDINGLY. PART XII, LINE 2B NO YES PART XII, LINE 2C BLANK YES SCHEDULE D, PART X & XI & XII & XIII ARE UPDATED PER FINAL AUDITED FINANCIAL STATEMENTS. SCHEDULE R, PART V, LINE 2 IS UPDATED PER FINAL FINANCIALS. FORM 990, PART VI, SECTION B, LINE 11B: THE DRAFT FORM 990 IS REVIEWED BY THE SECRETARY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION C, LINE 19: THE plan's FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE CURRENTLY MADE AVAILABLE UPON REQUEST TO THE INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA OFFICE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFIT OBLIGATION ---------------------------- $1,446,862 SPFPA RETIREMENT PLAN 25510 KELLY ROAD ROSEVILLE MI 48066 381294556 BENEFIT PLAN MI 401K n/a NA false INTERNATIONAL UNION SPFPA 25510 KELLY ROAD ROSEVILLE MI 48066 381294556 UNION MI 501(C)(5) N/A NA false ACS-Admin & Executive Staff - Tier 2 ACS-Admin & Executive Staff - Tier 3 ACS-Admin & Executive Staff - Tier1 ACS-Local 100- WBCT ACS-Local 100-Everport Terminal Services ACS-Local 100-ITS Guard CA ACS-Local 100-Port West of Sacramento ACS-Local 100-YTI (Yusen) CA ACS-Local 5- Everport Terminal ACS-Local 5 Tote Maritime Alaska ACS-Local 5-Husky Terminal WA ACS-Local 5-SSA Terminal 18 WA ACS-Local 5-SSA Terminals 30 & 5 WA ACS-Local 5-Washington United Terminal AEPS Corporation - Local 267 - IRS Austi Akima - Local 830 - ICE Florence AZ Asset-Local 725 El Paso TX Bering Straits Native CorpGPS -Local 7 Bering Straits-Local 574- Kings Bay BTI Security - Local 267 - IRS Austin TX BTI Security - 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