2025-02-17T18:37:24-05:00 2024-03-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-04-01 208987948 SPFPA AND PARTICIPATING EMPLOYERS HEALTH AND WELFARE TRUST FUND % BENESYS SPFP 5867727250 25510 KELLY ROAD ROSEVILLE MI 48066 Donald Eagle Secretary 2488139800 2025-02-17 true true Paul Hammerschmidt P01384178 2128858000 2023 2025-03-06 01:10:19Z DAVID HICKEY 25510 KELLY ROAD ROSEVILLE MI 48066 43568597 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). 5 2 1 6 0 0 0 0 45151007 43449167 110899 119430 6605 0 45268511 43568597 0 0 37264842 36095943 0 71908 0 0 0 3752147 3448696 41016989 39616547 4251522 3952050 12272241 12581956 9851820 5957954 2420421 6624002 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 31,2024, 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 approximately 6,935 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 1 true false false false false false false false false X 5 2 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 RICK O'QUINN TRUSTEE 1.25 40.0 X 0 171771 39010 DONALD EAGLE Secretary 1.25 40.0 X X 0 151621 34137 DAVID HICKEY TRUSTEE 1.25 40.0 X 0 255459 -88233 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 THRU 6/29/23 1.0 0.0 X 0 0 0 0 578851 -15086 0 false true false 0 0 EMPLOYER CONTRIBUTIONS 525100 34847818 EMPLOYEE CONTRIBUTIONS 525100 8601349 43449167 119430 119430 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 43568597 119430 0 0 0 36095943 0 0 64402 2081 288 5137 0 132552 201350 0 0 0 2955908 0 13638 0 0 0 0 0 0 0 0 0 29289 MISCELLANEOUS EXPENSES 115959 39616547 5861578 5497079 0 320056 0 0 4267792 3911767 0 0 0 0 0 0 0 0 0 0 0 0 1957957 2781147 0 0 0 0 0 0 184914 71907 12272241 12581956 9851820 5957954 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9851820 5957954 X 0 0 0 0 2420421 6624002 2420421 6624002 12272241 12581956 X 3952050 23817 227714 X false true X true false 0 0 X 43592414 23817 23817 43568597 43568597 39801461 184914 184914 39616547 39616547 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. PART XII, Line 2d: Write off of 401k receivable ----------------------------($184,914) false false false DAVID HICKEY TRUSTEE 0 156058 0 60940 0 38461 0 -118049 0 29816 0 167226 0 0 DONALD EAGLE Secretary 0 110691 0 12500 0 28430 0 7391 0 26746 0 185758 0 0 RICK O'QUINN TRUSTEE 0 111902 0 24220 0 35649 0 8167 0 30843 0 210781 0 0 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 ---------------------------- $412,628 Write off of 401k receivable ----------------------------($184,914) Total Other changes in net assets or fund balances $227,714 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 - LOCAL 101 - PTSC LOS ANGELES ACS - LOCAL 5 - PTSC SEATTLE ACS - LOCAL 5 - PTSC TACOMA ACS-Admin & Executive Staff - Tier 2 ACS-Admin & Executive Staff - Tier 3 ACS-Admin & Executive Staff - Tier 4 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 - Local 307 - Fed Bldg Aust Chenega - Local 459 - Wallops Island (PK Chenega - Local 711 Stennis - Security O Chenega - Local 711 Stennis - Security S Chenega Global Protection - L585 (AKA 59 Chenega-Local 127-The Cape(Infinity) Chenega-Local 270-GISS New York (prev A Chenega-Local 270-Goddard SSS (prev Alu Chenega-Local 270-GSFC (prev Alutiiq) Chenega-Local 288-Goddard Lieutenants (A Chenega-Local 449- NASA Fairmont VA (Alu Chenega-Local 904 CDS Ft Collins Delaware North-Local 129 (FKA 127) KSC-A Delaware North-Local 129 (FKA 127) KSC-P Fiore Industries - Local 6 - JPL G4S - Local 129-Port St Lucie FL G4S -Local 610-Turkey Point Global Security Corp - Local 887 - Las V GXC Local 511 Delaware GXC-Local 555-DHS Maryland International Union SPFPA L329 NIEHS - ISS (D302) L329 NIEHS-Hana (D302A) L555-SSA Woodlawn-Hana (D303) L555-SSA Woodlawn-HBC (D304) Linxx Global Solutions-Local 131-NASA OH Long Island University - Local 519 - NY LR4G Joint Venture - Local 555 - NETC Master Security - Local 329 - EPA NC (FK Master Security - Local 329 - NIEHS-EPA MaxSent-Local 555-DHS Maryland Statewide North American Security - Local 555 - NO North American Security - Local 887 - La North American Security - Local 889 - Re Paragon - Local 464466- NIH Bethesda Paragon - Local 590 - FPS Georgia Paragon - Local 725 - FPS El Paso TX Paragon L241 Cleveland Paragon -L499- NIH VT Paragon Local 733 - FPS South Texas (Hou Paragon-L702- DHS Lake Charles LA Paragon-L702 DHS Northern Louisiana Paragon-Local 129- FPS Lafayette (Zone 5 Paragon-Local 14 FPS Idaho Paragon-Local 452- FPS Tidewater Paragon-Local 545 FPS New England Paragon-Local 652-Hawaii Fed Bldgs Paragon-Local 725 (FKA 308)- DHS South T Patronus - Local 711 - DHS Lafayette (Zo Patronus Systems Inc- Local 14 FPS Id Patronus Systems Inc -Local 14 FPS Ida Patronus Systems Inc -Local 408-BOPD Praetorian - Local 300 - Johnson Space C Preeminent Protective Serv - Local 444 - Securitas - Local 502 - Beaver Valley Securitas-Local 232 HoneyWell Metropolis Swanson-Local 449-FPS WVVA Terminal Security Solutions-Local 100 -M TNG - L725 - FPS El Paso TX (WTX) TNG - L725 - San Antonio TX (STX) Triple Canopy - Local 725 (FKA 53) - Cen VT-SGI-Local 249-FPS Walden Security - Local 555 - SSA Woodla Whitestone-Local 555- NETC false false false false false false false false false false false false false false false true false false true ACS - LOCAL 101 - PTSC LOS ANGELES S 116501 COST ACS - LOCAL 5 - PTSC SEATTLE S 5455 COST ACS - LOCAL 5 - PTSC TACOMA S 24913 COST ACS-Admin & Executive Staff - Tier 2 S 151107 COST ACS-Admin & Executive Staff - Tier 3 S 86648 COST ACS-Admin & Executive Staff - Tier 4 S 7512 COST ACS-Admin & Executive Staff - Tier1 S 266209 COST ACS-Local 100- WBCT S 251539 COST ACS-Local 100-Everport Terminal Services CA S 221544 COST ACS-Local 100-ITS Guard CA S 166788 COST ACS-Local 100-Port West of Sacramento S 42784 COST ACS-Local 100-YTI (Yusen) CA S 289306 COST ACS-Local 5- Everport Terminal S 56114 COST ACS-Local 5 Tote Maritime Alaska S 30653 COST ACS-Local 5-Husky Terminal WA S 84280 COST ACS-Local 5-SSA Terminal 18 WA S 72002 COST ACS-Local 5-SSA Terminals 30 & 5 WA S 122383 COST ACS-Local 5-Washington United Terminal S 45932 COST AEPS Corporation - Local 267 - IRS Austin TX S 174801 COST Akima - Local 830 - ICE Florence AZ S 2149831 COST Asset-Local 725 El Paso TX S 1866892 COST Bering Straits Native CorpGPS -Local 725 El S 1320327 COST Bering Straits-Local 574- Kings Bay S 379600 COST BTI Security - Local 267 - IRS Austin TX S 267421 COST BTI Security - Local 307 - Fed Bldg Austin TX S 295057 COST Chenega - Local 459 - Wallops Island (PKA Alu S 765883 COST Chenega - Local 711 Stennis - Security Office S 241893 COST Chenega - Local 711 Stennis - Security Suppor S 65782 COST Chenega Global Protection - L585 (AKA 590 AKA S 1420066 COST Chenega-Local 127-The Cape(Infinity) S 1459897 COST Chenega-Local 270-GISS New York (prev Alutii S 33896 COST Chenega-Local 270-Goddard SSS (prev Alutiiq) S 31232 COST Chenega-Local 270-GSFC (prev Alutiiq) S 260168 COST Chenega-Local 288-Goddard Lieutenants (Alutii S 29644 COST Chenega-Local 449- NASA Fairmont VA (Alutiiq) S 35322 COST Chenega-Local 904 CDS Ft Collins S 278283 COST Delaware North-Local 129 (FKA 127) KSC-After S 54157 COST Delaware North-Local 129 (FKA 127) KSC-Prior S 41772 COST Fiore Industries - Local 6 - JPL S 201159 COST G4S - Local 129-Port St Lucie FL S 2720534 COST G4S -Local 610-Turkey Point S 2817125 COST Global Security Corp - Local 887 - Las Vegas S 16029 COST GXC Local 511 Delaware S 45445 COST GXC-Local 555-DHS Maryland S 24414 COST International Union SPFPA S 630931 COST L329 NIEHS - ISS (D302) S 602 COST L329 NIEHS-Hana (D302A) S 441 COST L555-SSA Woodlawn-Hana (D303) S 7476 COST L555-SSA Woodlawn-HBC (D304) S 51867 COST Linxx Global Solutions-Local 131-NASA OH S 83380 COST Long Island University - Local 519 - NY S 109729 COST LR4G Joint Venture - Local 555 - NETC S 65699 COST Master Security - Local 329 - EPA NC (FKA - A S 284753 COST Master Security - Local 329 - NIEHS-EPA S 244152 COST MaxSent-Local 555-DHS Maryland Statewide S 1147141 COST North American Security - Local 555 - NOAA S 148368 COST North American Security - Local 887 - Las Veg S 214994 COST North American Security - Local 889 - Reno S 77384 COST Paragon - Local 464466- NIH Bethesda S 1584781 COST Paragon - Local 590 - FPS Georgia S 117808 COST Paragon - Local 725 - FPS El Paso TX S 1013518 COST Paragon L241 Cleveland S 349643 COST Paragon -L499- NIH VT S 248212 COST Paragon Local 733 - FPS South Texas (Houston) S 919952 COST Paragon-L702- DHS Lake Charles LA S 28100 COST Paragon-L702 DHS Northern Louisiana S 171755 COST Paragon-Local 129- FPS Lafayette (Zone 5) S 69647 COST Paragon-Local 14 FPS Idaho S 64831 COST Paragon-Local 452- FPS Tidewater S 765398 COST Paragon-Local 545 FPS New England S 362691 COST Paragon-Local 652-Hawaii Fed Bldgs S 462646 COST Paragon-Local 725 (FKA 308)- DHS South Texas S 646656 COST Patronus - Local 711 - DHS Lafayette (Zone 5) S 14197 COST Patronus Systems Inc- Local 14 FPS Idaho S S 108795 COST Patronus Systems Inc -Local 14 FPS Idaho S 177846 COST Patronus Systems Inc -Local 408-BOPD S 241345 COST Praetorian - Local 300 - Johnson Space Center S 749774 COST Preeminent Protective Serv - Local 444 - DC W S 54635 COST Securitas - Local 502 - Beaver Valley S 2361649 COST Securitas-Local 232 HoneyWell Metropolis S 309242 COST Swanson-Local 449-FPS WVVA S 88497 COST Terminal Security Solutions-Local 100 -Metro S 35364 COST TNG - L725 - FPS El Paso TX (WTX) S 48967 COST TNG - L725 - San Antonio TX (STX) S 68756 COST Triple Canopy - Local 725 (FKA 53) - Central S 572498 COST VT-SGI-Local 249-FPS S 303130 COST Walden Security - Local 555 - SSA Woodlawn S 743699 COST Whitestone-Local 555- NETC S 58569 COST