TY 2012 Form 990

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the United States. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	597,147	597,147
7	Other salaries and wages	1,006,330	1,006,330
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	539,991	539,991
9	Other employee benefits .......	475,342	475,342
10	Payroll taxes ...........	143,013	143,013
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	463,248	463,248
c	Accounting ...........	139,888	139,888
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	1,174	1,174
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	152,622	152,622
12	Advertising and promotion ....	11,462	11,462
13	Office expenses .......	112,455	112,455
14	Information technology ......	81,772	81,772
15	Royalties ..
16	Occupancy ...........	125,116	125,116
17	Travel ............	353,037	353,037
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	223,230	223,230
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	62,026	62,026
23	Insurance ..............	33,279	33,279
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	ORGANIZING	35,755	35,755
b	DIRECT MEMBER COSTS	17,714	17,714
c	OTHER UNION REPRESENT EXP	15,680	15,680
d	CONTRIBUTIONS	11,150	11,150
e	All other expenses	11,393	11,393
25	Total functional expenses. Add lines 1 through 24e	4,612,824	4,612,824	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response to any question in this Part X ...............
	1	Cashnon-interest-bearing .............	5,475,137	1	7,176,376
2	Savings and temporary cash investments .........	774,946	2	893,604
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	2,145	4	24,337
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
		752	5	84
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............	88,359	7	187,863
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,944,075
b	Less: accumulated depreciation .....	10b	1,429,077	543,190	10c	514,998
11	Investments—publicly traded securities ..........	592,222	11	83,033
12	Investments—other securities. See Part IV, line 11 .....	208,581	12	124,924
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	7,685,332	16	9,005,219
	17	Accounts payable and accrued expenses .........	17,245	17	18,280
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..	2,915,927	21	3,540,035
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	262,600	25	398,900
26	Total liabilities. Add lines 17 through 25.........	3,195,772	26	3,957,215
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	4,489,560	27	5,048,004
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	4,489,560	33	5,048,004
34	Total liabilities and net assets/fund balances ........	7,685,332	34	9,005,219

- TIN:

SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet

Complete if the organization is described below. SchCMd Bullet

Attach to Form 990 or Form 990-EZ.
SchCMd Bullet

See separate instructions.

OMB No. 1545-0047

2012

Open to Public
Inspection

If the organization answered “Yes” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
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Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
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Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
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Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
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Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
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Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

INTERNATIONAL UNION SECURITY POLICE
FIRE PROFESSIONALS OF AMERICA

Employer identification number

38-1294556

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV.

Political expenditures .................................... SchCMd Bullet

Volunteer hours ........................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ......... SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ...... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............

Yes No

Was a correction made? .........................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ................................... SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b.. SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ..........................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
(1) PAC INTERNATIONAL UNION SPFPA	25510 KELLY ROAD ROSEVILLE,MI480664932	1,763

For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2012

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......
b	Total lobbying expenditures to influence a legislative body (direct lobbying) .......
c	Total lobbying expenditures (add lines 1a and 1b) ...................
d	Other exempt purpose expenditures ........................
e	Total exempt purpose expenditures (add lines 1c and 1d) ...............
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ......................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2012

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each “Yes” response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? .........................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....

Media advertisements? ....................................

Mailings to members, legislators, or the public? .........................

Publications, or published or broadcast statements? .......................

Grants to other organizations for lobbying purposes? .......................

Direct contact with legislators, their staffs, government officials, or a legislative body? ........

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......

Other activities? ..........................

Total. Add lines 1c through 1i ...............................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 .................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ................

Yes

Did the organization make only in-house lobbying expenditures of $2,000 or less? ................

Yes

Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered “No” OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members .....................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).

Current year .........................................

Carryover from last year ....................................

Total ............................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................

Taxable amount of lobbying and political expenditures (see instructions) ..............

Part IV

Supplemental Information

Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.

Identifier	Return Reference	Explanation
	SCHEDULE C, PART I-A, LINE 1	PAC INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA (SPFPA), FEC IDENTIFICATION NUMBER C00011767 IS A SEPARATE POLITICAL ACTION COMMITTEE THAT WAS ESTABLISHED TO CONTRIBUTE TO POLITICAL AND/OR LOBBYING ACTIVITIES THAT REPRESENT MATTERS OF INTEREST TO THE SPFPA UNION AND/OR ITS MEMBERS. ONLY "FREE MONEY", NOT PER CAPITA, DUES, OR ANY OF THE SPFPA ORGANIZATIONS FUNDS, ARE DEPOSITED INTO AND/OR UTILIZED BY THE PAC.

Schedule C (Form 990 or 990EZ) 2012

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions.

OMB No. 1545-0047

2012

Open to Public Inspection

Name of the organization

INTERNATIONAL UNION SECURITY POLICE
FIRE PROFESSIONALS OF AMERICA

Employer identification number

38-1294556

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2012

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	100,000	46,026		146,026
b	Buildings ................	139,956	855,955	705,301	290,610
c	Leasehold improvements ............
d	Equipment ................		802,138	723,776	78,362
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......					514,998

Schedule D (Form 990) 2012

Page 3

Part VII

InvestmentsOther Securities. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. See Form 990, Part X, line 13.

(a) Description of investment type		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
CONVENTION ACCRUAL		398,900








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		398,900
2. Fin 48 (ASC 740) Footnote. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII .....................................................

Schedule D (Form 990) 2012

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1	Total revenue, gains, and other support per audited financial statements .......			1	5,044,378
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	37,165
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	37,165
3	Subtract line 2e from line 1.....................			3	5,007,213
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	126,890
c	Add lines 4a and 4b.......................			4c	126,890
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	5,134,103

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1	Total expenses and losses per audited financial statements ...........			1	4,739,714
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	126,890
e	Add lines 2a through 2d......................			2e	126,890
3	Subtract line 2e from line 1.....................			3	4,612,824
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................			4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	4,612,824

Part XIII

Supplemental Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Identifier	Return Reference	Explanation
ESCROW LIABILITY ARRANGEMENT EXPLANATION	SCHEDULE D, PAGE 2, PART IV, LINE 2B	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.

Schedule D (Form 990) 2012

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.

OMB No. 1545-0047

2012

Open to Public Inspection

Name of the organization

INTERNATIONAL UNION SECURITY POLICE
FIRE PROFESSIONALS OF AMERICA

Employer identification number

38-1294556

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers,
directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? .......

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2012

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1)DAVID HICKEYPRESIDENT	(i) (ii)	89,601	17,900	20,223	4,032	38,992	170,748

Schedule J (Form 990) 2012

Page 3

Part III

Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Identifier	Return Reference	Explanation
OTHER ADDITIONAL INFORMATION	SCHEDULE J, PART III	THE MEMBERS THROUGH THE VOTE OF THEIR DELEGATES AT THE INTERNATIONAL CONVENTION (HELD EVRY FIVE YEARS) SET THE INTERNATIONAL PRESIDENT'S SALARY AND BENEFITS (WHICH IS PRESENTED IN THE CONSTITUTION).

Schedule J (Form 990) 2012

Additional Data

Software ID:
Software Version:

- TIN:

Schedule L
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet

Attach to Form 990 or Form 990-EZ. MediumBullet

See separate instructions.

OMB No. 1545-0047

2012

Open to Public Inspection

Name of the organization

INTERNATIONAL UNION SECURITY POLICE
FIRE PROFESSIONALS OF AMERICA

Employer identification number

38-1294556

Part I

Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e)Original principal amount	(f)Balance due	(g) In default?		(h) Approved by board or committee?		(i)Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e)Original principal amount	(f)Balance due	Yes	No	Yes	No	Yes	No
(1) DWIGHT DULEY		ADVANCE		X		45		No		No		No
(2) DAVID HICKEY		ADVANCE		X		39		No		No		No




Total ...... $						84

Part III

Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990 or 990-EZ) 2012

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person	(c) Amount of transaction	(d) Description of transaction	Yes	No

Part V

Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule L (see instructions).

Identifier	Return Reference	Explanation

Schedule L (Form 990 or 990-EZ) 2012

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2012

Open to Public
Inspection

Name of the organization

INTERNATIONAL UNION SECURITY POLICE
FIRE PROFESSIONALS OF AMERICA

Employer identification number

38-1294556

Identifier	Return Reference	Explanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	REPRESENTATION OF MEMBERSHIP (COLLECTIVE BARGAINING, LEGAL SERVICES AND OTHER LABOR RELATED MATTERS); APPROXIMATELY 22,650 MEMBERS
FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES	FORM 990, PART V, LINE 4B	CANADA
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	SPFPA AND PARTICIPATING EMPLOYERS TRUSTEE SPFPA AND PARTICIPATING EMPLOYERS VEBA TRUSTEE TRUSTEE LINE SPACE
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	ALL MEMBERS IN GOOD STANDING (WHO ARE EMPLOYED WITHIN THE JURISDICTION OF THE UNION AND WHO PAY PERIODIC DUES) SHALL HAVE ALL RIGHTS AND PRIVALEGES SET FORTH IN THE INTERNATIONAL SPFPA CONSTITUTION AND APPLICABLE LAWS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	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.
DOCUMENTATION BY COMMITTEE	FORM 990, PAGE 6, PART VI, LINE 8B	THERE ARE NO OTHER COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
POLICIES AND PROCEDURES GOVERNING CHAPTERS	FORM 990, PAGE 6, PART VI, LINE 10B	THE INTERNATIONAL SPFPA'S CONSTITUTION IS TO BE ADHERED TO BY ALL LOCALS. THE SPFPA BY-LAWS ARE TO BE FOLLOWED IF IN FACT THE LOCAL HAS NOT CREATED ITS OWN BY-LAWS (USING THE INTERNATIONAL BY-LAWS AS A GUIDELINE).
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE DRAFT FEDERAL FORM 990 IS REVIEWED BY THE INTERNATIONAL PRESIDENT AND TREASURER PRIOR TO ITS ISSUANCE.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	NO FORMAL WRITTEN CONFLICT OF INTEREST POLICY IS CURRENTLY IN PLACE; HOWEVER, ANY CONFLICTS OF INTEREST DISCLOSED OR IDENTIFIED ARE REVIEWED BY THE INTERNATIONAL PRESIDENT, TREASURER AND SENIOR ADVISOR TO THE PRESIDENT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS 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, 2011 LM-2. THEREFORE, THE GOVERNING DOCUMENTS AND AS WELL FINANCIAL DATA ARE AVAILABLE TO THE PUBLIC ON THE OLMS WEBSITE AT ANYTIME.
RELATED ORGANIZATIONS	FORM 990, PAGE 7, PART VII	THE FOLLOWING OFFICERS DEVOTE APPROXIMATELY 4 HOURS PER WEEK (EACH) IN THEIR CAPACITY AS TRUSTEE OF THE SPFPA SPONSORED VEBA - 'SPFPA AND PARTICIPATING EMPLOYERS HEALTH & WELFARE TRUST FUND'; DAVID HICKEY, PRESIDENT OF THE IU SPFPA DWIGHT DULEY, SEC/TREASURER OF THE IU SPFPA
CHANGE IN FINANCIAL REVIEW PROCESS	FORM 990, PAGE 12, PART XII, LINE 2C	THE MARCH 31, 2013 'FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT' HAS NOT BEEN ISSUED AS OF DATE - THE AUDIT IS ONGOING AT THIS TIME.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2012

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2012

Open to Public Inspection

Name of the organization

INTERNATIONAL UNION SECURITY POLICE
FIRE PROFESSIONALS OF AMERICA

Employer identification number

38-1294556

Part I

Identification of Disregarded Entities (Complete if the organization answered "Yes" to Form 990, Part IV, line 33.)

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) GROUP EXEMPTION 1069SPFPA LOCALS INTL UNION SPFPA AND IT'S LOCALS C/O 25510 KELLY ROAD ROSEVILLE,MI48066	LOCAL UNIO		501C		N/A		No
(2) SPFPA AND PARTICIPATING EMPLOYERS HEALTH & WELFARE TRUST FUND - VEBA C/O 25510 KELLY ROAD ROSEVILLE,MI48066 20-8987948	VEBA	MI	501C		NA		No
(3) SPFPA MEMBER RETIREMENT PLAN SPFPA RETIREMENT PLAN C/O 25510 KELLY ROAD ROSEVILLE,MI48066 38-1294556	BENEFIT PL	MI	401A		NA		No
(4) SPFPA STAFF DEF BENEFIT PLAN IU SPFPA EMPLOYEES RETIREMENT PLAN 25510 KELLY ROAD ROSEVILLE,MI48066 38-6153691	DB PENSION	MI			NA		No
(5) SPFPA OFFICERS RETIREMENT PLAN IN SPFPA RETIREMENT PLAN 25510 KELLY ROAD ROSEVILLE,MI48066 38-6047154	DB PENSION	MI			NA		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2012

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No

Schedule R (Form 990) 2012

Page 3

Part V

Transactions With Related Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34, 35b, or 36.)

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of other organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(2) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(3) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(4) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(5) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(6) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(7) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(8) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(9) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(10) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(11) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(12) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(13) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(14) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(15) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(16) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(17) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(18) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(19) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(20) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(21) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(22) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(23) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(24) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(25) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(26) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(27) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(28) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(29) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(30) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(31) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(32) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(33) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(34) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(35) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(36) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(37) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(38) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(39) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(40) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(41) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(42) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(43) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV
(44) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(45) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(46) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(47) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(48) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(49) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(50) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(51) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(52) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(53) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(54) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(55) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(56) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(57) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(58) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(59) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(60) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(61) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(62) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(63) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(64) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(65) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(66) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(67) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(68) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(69) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(70) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(71) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(72) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(73) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(74) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(75) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(76) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(77) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(78) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(79) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(80) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(81) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(82) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(83) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(84) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(85) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(86) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV
(87) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(88) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(89) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(90) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(91) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(92) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(93) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(94) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(95) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(96) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(97) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(98) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(99) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(100) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(101) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(102) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(103) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(104) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(105) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(106) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(107) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(108) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(109) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(110) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(111) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(112) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(113) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(114) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(115) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(116) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(117) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(118) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(119) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(120) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(121) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(122) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(123) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(124) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(125) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(126) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(127) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(128) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(129) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV
(130) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(131) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(132) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(133) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(134) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(135) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(136) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(137) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(138) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(139) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(140) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(141) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(142) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(143) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(144) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(145) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(146) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(147) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(148) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(149) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(150) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(151) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(152) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(153) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(154) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(155) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(156) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(157) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(158) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(159) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(160) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(161) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(162) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(163) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(164) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(165) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(166) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(167) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(168) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(169) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(170) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(171) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(172) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV
(173) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(174) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(175) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(176) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(177) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(178) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(179) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(180) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(181) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(182) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(183) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(184) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(185) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(186) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(187) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(188) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(189) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(190) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(191) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(192) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(193) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(194) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(195) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(196) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(197) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(198) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(199) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(200) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(201) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(202) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(203) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(204) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(205) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(206) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(207) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(208) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(209) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(210) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(211) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(212) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(213) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(214) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(215) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV
(216) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(217) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(218) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(219) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(220) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(221) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(222) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(223) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(224) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(225) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(226) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(227) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(228) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(229) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(230) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(231) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(232) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(233) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(234) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(235) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(236) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(237) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(238) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(239) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(240) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(241) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(242) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(243) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(244) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(245) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(246) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(247) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(248) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(249) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(250) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(251) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(252) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(253) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(254) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(255) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(256) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(257) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(258) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV
(259) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(260) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(261) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(262) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(263) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(264) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(265) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(266) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(267) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(268) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(269) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(270) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(271) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(272) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(273) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(274) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(275) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(276) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(277) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(278) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(279) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(280) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(281) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(282) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(283) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(284) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(285) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(286) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(287) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(288) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(289) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(290) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(291) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(292) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(293) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(294) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(295) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(296) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(297) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(298) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(299) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(300) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(301) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV
(302) SPFPA LOCAL 444 - REIMB OF EXPENSES	Q	142,605	FMV
(303) SPFPA LOCAL 1 - PER CAPITA TAX	S	92,086	FMV
(304) SPFPA LOCAL 3 - PER CAPITA TAX	S	161,883	FMV
(305) SPFPA LOCAL 5 - PER CAPITA TAX	S	188,909	FMV
(306) SPFPA LOCAL 52 - PER CAPITA TAX	S	56,780	FMV
(307) SPFPA LOCAL 100 - PER CAPITA TAX	S	220,737	FMV
(308) SPFPA LOCAL 119 - PER CAPITA TAX	S	69,955	FMV
(309) SPFPA LOCAL 127 - PER CAPITA TAX	S	88,772	FMV
(310) SPFPA LOCAL 129 - PER CAPITA TAX	S	57,449	FMV
(311) SPFPA LOCAL 165 - PER CAPITA TAX	S	182,770	FMV
(312) SPFPA LOCAL 168 - PER CAPITA TAX	S	74,677	FMV
(313) SPFPA LOCAL 247 - PER CAPITA TAX	S	170,569	FMV
(314) SPFPA LOCAL 249 - PER CAPITA TAX	S	115,606	FMV
(315) SPFPA LOCAL 280 - PER CAPITA TAX	S	50,528	FMV
(316) SPFPA LOCAL 287 - PER CAPITA TAX	S	116,374	FMV
(317) SPFPA LOCAL 289 - PER CAPITA TAX	S	96,073	FMV
(318) SPFPA LOCAL 444 - PER CAPITA TAX	S	137,017	FMV
(319) SPFPA LOCAL 502 - PER CAPITA TAX	S	316,900	FMV
(320) SPFPA LOCAL 506 - PER CAPITA TAX	S	176,209	FMV
(321) SPFPA LOCAL 511 - PER CAPITA TAX	S	119,478	FMV
(322) SPFPA LOCAL 603 - PER CAPITA TAX	S	94,387	FMV
(323) SPFPA LOCAL 610 - PER CAPITA TAX	S	67,652	FMV
(324) SPFPA LOCAL 643 - PER CAPITA TAX	S	59,519	FMV
(325) SPFPA LOCAL 646 - PER CAPITA TAX	S	77,314	FMV
(326) SPFPA LOCAL 691 - PER CAPITA TAX	S	52,096	FMV
(327) SPFPA LOCAL 725 - PER CAPITA TAX	S	125,075	FMV
(328) SPFPA LOCAL 820 - PER CAPITA TAX	S	56,334	FMV
(329) SPFPA LOCAL 830 - PER CAPITA TAX	S	52,688	FMV
(330) SPFPA LOCAL 1111 - PER CAPITA TAX	S	49,889	FMV
(331) SPFPA LOCAL 1212 - PER CAPITA TAX	S	51,338	FMV
(332) SPFPA LOCAL 646 - ESCROW RECEIVED	S	51,559	FMV
(333) SPFPA LOCAL 643 - TRANS ESCROW OUT	R	174,878	FMV
(334) SPFPA LOCAL 646 - TRANS ESCROW IN	S	126,077	FMV
(335) SPFPA LOCAL 1 - LOCAL SHARE OF DUES	R	60,470	FMV
(336) SPFPA LOCAL 5 - LOCAL SHARE OF DUES	R	173,861	FMV
(337) SPFPA LOCAL 127-LOCAL SHARE OF DUES	R	61,193	FMV
(338) SPFPA LOCAL 165-LOCAL SHARE OF DUES	R	127,563	FMV
(339) SPFPA LOCAL 247-LOCAL SHARE OF DUES	R	92,848	FMV
(340) SPFPA LOCAL 249-LOCAL SHARE OF DUES	R	75,238	FMV
(341) SPFPA LOCAL 287-LOCAL SHARE OF DUES	R	55,229	FMV
(342) SPFPA LOCAL 502-LOCAL SHARE OF DUES	R	62,595	FMV
(343) SPFPA LOCAL 511-LOCAL SHARE OF DUES	R	78,088	FMV
(344) SPFPA LOCAL 725-LOCAL SHARE OF DUES	R	82,465	FMV

Schedule R (Form 990) 2012

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" to Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2012

Page 5

Part VII

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule R (see instructions).

Identifier	Return Reference	Explanation

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: REPRESENTATION OF MEMBERSHIP (COLLECTIVE BARGAINING, LEGAL SERVICES AND OTHER LABOR RELATED MATTERS)
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2011 (Part V, line 2a) ......	5	242
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	5,291,511	5,139,615
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	97,617	-1,386
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-3,148	-4,126
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	5,385,980	5,134,103
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	2,651,083	2,761,823
16a	Professional fundraising fees (Part IX, column (A), line 11e).....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	2,054,904	1,851,001
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	4,705,987	4,612,824
19	Revenue less expenses. Subtract line 18 from line 12.......	679,993	521,279
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	7,685,332	9,005,219
21	Total liabilities (Part X, line 26).............	3,195,772	3,957,215
22	Net assets or fund balances. Subtract line 21 from line 20.....	4,489,560	5,048,004

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 4,612,824 including grants of $ ) (Revenue $ )
	REPRESENTATION OF MEMBERSHIP (COLLECTIVE BARGAINING, LEGAL SERVICES AND OTHER LABOR RELATED MATTERS); APPROXIMATELY 22,650 MEMBERS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	REPRESENTATION OF MEMBERSHIP (COLLECTIVE BARGAINING, LEGAL SERVICES AND OTHER LABOR RELATED MATTERS); APPROXIMATELY 22,650 MEMBERS

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses4,612,824

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) DAVID HICKEY........................................................................ PRESIDENT	40.00 .......................	X	127,724	0	43,024
(2) DWIGHT DULEY........................................................................ SEC/TREASURE	40.00 .......................	X	93,471	0	25,985
(3) RICKY O'QUINN........................................................................ REGIONAL VP	40.00 .......................	X	79,631	0	41,096
(4) DONALD EAGLE........................................................................ REGIONAL VP	40.00 .......................	X	74,420	0	20,799
(5) MARK CRAWFORD........................................................................ REGIONAL VP	40.00 .......................	X	71,861	0	21,299

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	447,107	152,203

(A) Name and business address	(B) Description of services	(C) Compensation
GREGORY MOORE JEAKLE & BROOKS PC67 CADILLAC SQ SUITE 3727DETROITMI48226	ATTORNEYS	437,039
CENKO VENDITTELLI & HAYNES PLC1647 WEST BIG BEAVER RDTROYMI48084	C.P.A.S	139,888



2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 2

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512, 513, or 514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	MEMBERSHIP DUES & ASESSMENTS		813930	5,139,615	5,139,615
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			5,139,615
3	Investment income (including dividends, interest, and other similar amounts).......			2,383			2,383
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents	1,808
b	Less: rental expenses	5,934
c	Rental income or (loss)	-4,126
d	Net rental income or (loss).......			-4,126			-4,126
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	25,000
b	Less: cost or other basis and sales expenses	28,769
c	Gain or (loss)	-3,769
d	Net gain or (loss)..........			-3,769	-3,769
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			5,134,103	5,135,846		-1,743


				(A) Beginning of year		(B) End of year
1	Cashnon-interest-bearing .............			5,475,137	1	7,176,376
2	Savings and temporary cash investments .........			774,946	2	893,604
3	Pledges and grants receivable, net ...........				3
4	Accounts receivable, net .............			2,145	4	24,337
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
				752	5	84
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............			88,359	7	187,863
8	Inventories for sale or use ..............				8
9	Prepaid expenses and deferred charges ..........				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,944,075
b	Less: accumulated depreciation .....	10b	1,429,077	543,190	10c	514,998
11	Investments—publicly traded securities ..........			592,222	11	83,033
12	Investments—other securities. See Part IV, line 11 .....			208,581	12	124,924
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)......			7,685,332	16	9,005,219
17	Accounts payable and accrued expenses .........			17,245	17	18,280
18	Grants payable .................				18
19	Deferred revenue ................				19
20	Tax-exempt bond liabilities .............				20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..			2,915,927	21	3,540,035
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			262,600	25	398,900
26	Total liabilities. Add lines 17 through 25.........			3,195,772	26	3,957,215
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			4,489,560	27	5,048,004
28	Temporarily restricted net assets ...........				28
29	Permanently restricted net assets ...........				29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances ...........			4,489,560	33	5,048,004
34	Total liabilities and net assets/fund balances ........			7,685,332	34	9,005,219