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        <ExplanationTxt>THE INTERNATIONAL ORGANIZATION HOLDS FUNDS ON BEHALF OF ITS LOCALS IN "BOOK" ESCROW ACCOUNTS. THESE FUNDS ARE INCLUDED IN THE BALANCE SHEET OF THE INTERNATIONAL - PART X.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
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        <ExplanationTxt>INTL UNION SPFPA SPFPA &amp; PART EMPLOYERS HEALTH &amp; W PRESIDENT TRUSTEE OFFICER IN EACH ENTITY INTL UNION SPFPA SPFPA RETIREMENT PLAN/TRUST PRESIDENT TRUSTEE OFFICER IN EACH ENTITY INTL UNION SPFPA SPFPA &amp; PART EMPLOYERS HEALTH &amp; WEL VP AT LARGE TRUSTEE OFFICER/TRUSTEE IN EACH ENTITY INTL UNION SPFPA SPFPA RETIREMENT PLAN/TRUST VP AT LARGE TRUSTEE OFFICER/TRUSTEE IN EACH ENTITY INTL UNION SPFPA SPFPA &amp; PART EMPLOYERS HEALTH &amp; WEL TREASURER TRUSTEE OFFICER IN EACH ENTITY INTL UNION SPFPA SPFPA RETIREMENT PLAN/TRUST TREASURER TRUSTEE OFFICER IN EACH ENTITY</ExplanationTxt>
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        <ExplanationTxt>ALL MEMBERS IN GOOD STANDING (WHO ARE EMPLOYED WITHIN THE JURISDICTION OF THE UNION AND WHO PAY PERIODIC DUES) SHALL HAVE ALL RIGHTS AND PRIVILEGES SET FORTH IN THE INTERNATIONAL SPFPA CONSTITUTION AND APPLICABLE LAWS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EVERY MEMBER IN GOOD STANDING, THROUGH THEIR ELECTED DELEGATES, ELECTS THE MEMBERS OF THE GOVERNING BODY (THE EXECUTIVE BOARD) AT THE INTERNATIONAL CONVENTION HELD EVERY FIVE YEARS. THE INTERNATIONAL PRESIDENT HAS THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY UNDER CERTAIN CIRCUMSTANCES AND GUIDELINES OUTLINED IN THE INTERNATIONAL SPFPA CONSTITUTION AND BY-LAWS.</ExplanationTxt>
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        <ExplanationTxt>RICKY O'QUINN 4100 N. WICKHAM MELBOURNE, FL 32935 GERALD HEYMAN 1130 OUTRIGGER DR MERRITT ISLAND, FL 32953 JAMES B SMITH 225 JEPSON ST TITUSVILLE, FL 32780</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT FEDERAL FORM 990 IS REVIEWED BY THE INTERNATIONAL PRESIDENT AND TREASURER PRIOR TO ITS ISSUANCE.</ExplanationTxt>
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        <ExplanationTxt>THE GOVERNING DOCUMENTS AND FINANCIAL INFORMATION WILL BE MADE AVAILABLE TO MEMBERS UPON REQUEST AT THE INTERNATIONAL'S OFFICE IN ROSEVILLE, MI. THE GOVERNING DOCUMENTS ARE SENT TO THE OFFICE OF LABOR AND MANAGEMENT SERVICES (OLMS), ATTACHED TO THE LM-2 IN THE YEAR OF THEIR RECOGNITION - LAST SENT AS AN ATTACHMENT TO THE MARCH 31, 2022 LM-2. THEREFORE, THE GOVERNING DOCUMENTS AND AS WELL FINANCIAL DATA ARE AVAILABLE TO THE PUBLIC ON THE OLMS WEBSITE AT ANYTIME.</ExplanationTxt>
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        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 646 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>334168</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 650-LOC DUES TO ESCROW</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LOCALS SHARE OF DUES-ESCROW</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>121128</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 650 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>180207</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 725 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>273105</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 725 - LOCALS SHARE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>INTL RECEIVED LOCALS SHARE OF DUES/FEES FR COMP</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>183890</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 725 -INTL DIST TO LOCAL</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>INTL DISTRIBUTED LOCALS SHARE OF DUES/FEES TO THEM</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>177687</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 825 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>71314</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA H&amp;W TR FD - INTL ADVANCED</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>INTL PAID EXPENSES ON TRUST'S BEHALF</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>50928</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA 401K TRUST - INTL ADVANCED</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>INTL PAID EXPENSES ON TRUST'S BEHALF</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>D</TransactionTypeTxt>
        <InvolvedAmt>50928</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 101 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>69493</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 280 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>65907</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 238 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>51141</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 460 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>82964</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 460-LOC DUES TO ESCROW</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LOCALS SHARE OF DUES TO ESCROW</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>55529</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 463 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>65024</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 464 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>95732</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 464-LOC DUES TO ESCROW</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LOCALS SHARE OF DUES TO ESCROW</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>64141</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 115 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>56564</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 610 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>63716</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 27 - PER CAPITA TAX</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>55180</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>SPFPA LOCAL 168 - PER CAPITA TAXES</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>RECEIVED BY INTL</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>52181</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>FMV</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>