TY 2013 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
BLUE CROSSBLUE SHIELD OF MICHIGAN600 LAFAYETTE EDETROITMI482262927	CLAIMS ADMIN	2,782,095
HUMANOMICS INSURANCE SERVICES INC15600 DEVONSHIRE SUITE203GRANADA HILLSCA913447245	INSUR BROKER	1,548,361
BOON ADMINISTRATIVE SERVICES INC6300 BRIDGEPORT PARKWAYAUSTINTX78730	3RD PARTY ADMIN	1,041,890
CENKKO VENDITTELLI & HAYNES PLC1647 W BIG BEAVER READTROYMI480843501	AUDITING AND CO	330,287
HUMANA DENTAL INSURANCE COMPANY101 E MAIN STLOUISVILLEKY40201	CLAIMS ADMIN	248,506
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 6

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	6,723,915	1	11,823,266
2	Savings and temporary cash investments .........		2
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	3,607,083	4	6,602,438
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
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 .............		7
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
b	Less: accumulated depreciation .....	10b			10c
11	Investments—publicly traded securities ..........		11
12	Investments—other securities. See Part IV, line 11 .....		12
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)......	10,330,998	16	18,425,704
	17	Accounts payable and accrued expenses .........	4,504,616	17	8,984,226
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..		21
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....................		25
26	Total liabilities. Add lines 17 through 25.........	4,504,616	26	8,984,226
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
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	5,826,382	32	9,441,478
33	Total net assets or fund balances ...........	5,826,382	33	9,441,478
34	Total liabilities and net assets/fund balances ........	10,330,998	34	18,425,704

- 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. SchDMd Bullet

Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

SPFPA AND PARTICIPATING EMPLOYERS
HEALTH AND WELFARE TRUST FUND

Employer identification number

20-8987948

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) 2013

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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. 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 .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......

Schedule D (Form 990) 2013

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. 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. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions 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) 2013

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1	66,519,849
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
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
3	Subtract line 2e from line 1.....................		3	66,519,849
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
c	Add lines 4a and 4b.......................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5	66,519,849

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	62,904,753
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
e	Add lines 2a through 2d......................		2e
3	Subtract line 2e from line 1.....................		3	62,904,753
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	62,904,753

Part XIII

Supplemental Information

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.

Return Reference	Explanation

Schedule D (Form 990) 2013

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, line 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

SPFPA AND PARTICIPATING EMPLOYERS
HEALTH AND WELFARE TRUST FUND

Employer identification number

20-8987948

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
directors, trustees, officers, including 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) 2013

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 HICKEYCHAIRMAN	(i) (ii)	142,470			4,111	37,662	184,243

Schedule J (Form 990) 2013

Page 3

Part III

Supplemental Information

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.

Return Reference	Explanation

Schedule J (Form 990) 2013

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.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

SPFPA AND PARTICIPATING EMPLOYERS
HEALTH AND WELFARE TRUST FUND

Employer identification number

20-8987948

Return Reference	Explanation
FORM 990, PAGE 2, PART III, LINE 4D	PAYROLL TAXES WERE PAID ON INDIVIDUALS TAXABLE BENEFITS PAID FOR THROUGH THE TRUST
FORM 990, PAGE 6, PART VI, LINE 11B	MR. DWIGHT DULEY, THE SECRETARY CRITICALLY REVIEWED THE 990 PRIOR TO SIGNATURE AND FILING
FORM 990, PAGE 6, PART VI, LINE 19	THE GOVERNING DOCUMENTS OF THE PLAN, THE PLAN 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.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

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" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

SPFPA AND PARTICIPATING EMPLOYERS
HEALTH AND WELFARE TRUST FUND

Employer identification number

20-8987948

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on 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" on 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) SPFPA RETIREMENT PLAN 25510 KELLY ROAD ROSEVILLE,MI48066 38-1294556	BENEFIT PL	MI	401A		NA		No
(2) INTERNATIONAL UNION SPFPA 25510 KELLY ROAD ROSEVILLE,MI48066 38-1294556	UNION	MI			N/A		No

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

Cat. No. 50135Y

Schedule R (Form 990) 2013

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on 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 V-UBI 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 V-UBI 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" on 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
(1) L165 ASSET EL CENTRO 5502 BURNHAM DRIVE CORPUS CHRISTI,TX78413			N/A					No
(2) L725 DOYON ICE EL PASO 314 E COMMERCE STE 406 EL PASO,TX78205			N/A					No
(3) L100 ACS-SEASIDE TRANSPORTATION (EV ONE WORLD TRADE CENTER SUITE 1240 LONG BEACH,CA90831			N/A					No
(4) LOCAL 444-MASTER SECURITY-NDC 6411 IVY LN STE 320 GREENBELT,MD20770			N/A					No
(5) LOCAL 444-WHITESTONE - NETC 4100 REGENT ST STE C COLUMBUS,OH43219			N/A					No
(6) LOCAL 710-COASTAL INTERNATIONAL SEC 7 INFINITY LOOP ESPANOLA,NM87532			N/A					No
(7) LOCAL 126-GEO-BIG SPRING 1701 APRON DRIVE BIG SPRING,TX79720			N/A					No
(8) LOCAL 499-PARAGON-NIH VT 1593 SPRING HILL RD STE700 VIENNA,VA22182			N/A					No
(9) LOCAL 127-FJC SECURITY-DHS-FPS SC 275 JERICHO TURNPIKE FLORAL PARK,NY11001			N/A					No
(10) G4S SECURE SOLUTIONS-GM 4200 WACKENHUT DRIVE PALM BEACH GARDENS,FL33410			N/A					No
(11) L100 SECURITAS 1240 E 29TH STREET SUITE 114 SIGNAL HILL,CA90755			N/A					No
(12) LOCAL 408-SECURITY CONSULTANTS GROU 13655 DULLES TECH DR HERNDON,VA20171			N/A					No
(13) G4S CHYSLER AUTO UNION 1000 CHRYSLER DRIVE AUBURN HILLS,MI48326			N/A					No
(14) L304 GEO PEARSALL TX ONE PARK PLACE STE 700 621 NORTHWEST 53RD STREET BOCA RATON,FL33487			N/A					No
(15) LOCAL 307-THE DIAMOND GROUP PO BOX 55646 LITTLE ROCK,AR72215			N/A					No
(16) L165 AHTNA EL CENTRO 560 E 34TH STREET SUITE 300 ANCHORAGE,AK99503			N/A					No
(17) L267 MURRAY GUARD PO BOX 10248 JACKSON,TN38308			N/A					No
(18) L267 S&K AEROSPACE PO BOX 399 63066 OLD HWY 93 STE B ST IGNATIUS,MT59865			N/A					No
(19) L289 G4S-WALTER REED WSI WALTER REED 7121 FAIRWAY DRIVE SUITE 301 PALM BEACH,FL33418			N/A					No
(20) L5-AMERICAN CORP SECURITY ONE WORLD TRADE CENTER SUITE 1240 LONG BEACH,CA90831			N/A					No
(21) LOCAL 296-PARAGON-NAC 13655 DULLES TECH DR HERNDON,VA20171			N/A					No
(22) LOCAL 610-G4S-TURKEY POINT 1395 UNIVERSITY BLVD JUPITER,FL33458			N/A					No
(23) SECTEK WASHINGTON DC 20036 WASHINGTON,DC20036			N/A					No
(24) LOCAL 127-CHENEGA-KENNEDY SPACE CEN 19980 HIGHLAND VISTA DT ASHBURN,VA20147			N/A					No
(25) L554 SECURITY WALLS-ARGONNE 4100 REGENT ST SUITE C COLUMBUS,OH43219			N/A					No
(26) LOCAL 830-ASSET - ICE FLORENCE AZ 5502 BUMHAM DR CORPUS CHRISTI,TX78413			N/A					No
(27) LOCAL 830-ATSI - ICE FLORENCE AZ 560 E 34TH AVE ANCHORAGE,AK99503			N/A					No
(28) L725 DIAMOND GROUP PO BOX 55646 LITTLE ROCK,AR72215			N/A					No
(29) LOCAL 544-E&A PROTECTIVE SERVICES-I 17981 DUMFRIES SHOPPING PLZ DUMFRIES,VA22026			N/A					No
(30) LOCAL 129-G4S-PORT ST LUCIE FL 1395 UNIVERSITY BLVD JUPITER,FL33458			N/A					No
(31) LOCAL 459-ALUTIIQ PACIFIC-WALLOPS I WALLOPS ISLAND WALLOPS ISLAND,VA23337			N/A					No
(32) LOCAL 710-INTER-CON SECURITY-NEW OR 210 S DE LACEY AVE PASADENA,CA91105			N/A					No
(33) LOCAL 287-MASTER SECURITY-POTOMAC Y 6411 IVY LN STE 320 GREENBELT,MD20770			N/A					No
(34) L444 PARAGON-NCR DC 13655 DULLES TECHNOLOGY DRIVE SUITE HERNDON,VA20171			N/A					No
(35) LOCAL 711-PARAGON-STENNIS SPACE CEN 13655 DULLES TECH SR STE 100 HERNDON,VA20171			N/A					No
(36) SECURITAS GM-DELPHI 4330 PARK TERRACE DRIVE WESTLAKE VILLAGE,CA91361			N/A					No
(37) LOCAL 127-G4S-KENNEDY SPACE CENTER 7121 FAIRWAY DR PALM BEACH GARDENS,FL33418			N/A					No
(38) LOCAL 461-SECURIGUARD INC - LOC 6858 OLD DOMINION DR MCLEAN,VA22101			N/A					No
(39) LOCAL 460-TRINITY PROTECTION SERVIC 9315 LARGE DR WEST STE 275 LARGO,MD20774			N/A					No
(40) L329 MARTIN EDWARDS - NEIHS PO BOX 35 ERWIN,NC28339			N/A					No
(41) SEP - ADMIN STAFF 4360 OLD YORK ROAD ROCK HILL,SC29732			N/A					No
(42) LOCAL 711-ISS ACTION - GPO 158-12 ROCKAWAY BLVD SUITE 200 QUEENS,NY11434			N/A					No
(43) LOCAL 444-GRAND CENTRAL PARTNERSHIP 122 EAST 42ND ST STE 601 NEW YORK,NY10168			N/A					No
(44) LOCAL 460-SWANSON SECURITY LLC-HEC 501 E FRANKING ST STE 310 RICHMOAND,VA23219			N/A					No
(45) L3 PARAGON-DHS LOS ANGELES CA 13655 DULLES TECHNOLOGY DRIVE SUITE HERNDON,VA20171			N/A					No
(46) LOCAL 461-ALUTIIQ PACIFIC-ATF 737 VOLVO PKWY CHESAPEAKE,VA23320			N/A					No
(47) LOCAL 822-CHIULISTA SERVICES-GILA B 5015 BUSINESS PARK BLVD STE 3000 ANCHORAGE,AK99503			N/A					No
(48) LOCAL 109-FJC SECURITY-FPS TN 275 JERICHO TURNPIKE FLORAL PARK,NY11001			N/A					No
(49) LOCAL 219-SECURITY CONSULTANTS GROU 105 MITCHELL RD OAK RIDGE,TN37830			N/A					No
(50) LOCAL 110-PARAGON-COMMONWEALTH KY 13655 DULLES TECH SR STE 100 HERNDON,VA20171			N/A					No
(51) LOCAL 444-PARAGON-ST ELIZABETH 13655 DULLES TECH SR STE 100 HERNDON,VA20171			N/A					No
(52) LOCAL 500-CEC-DELCO PRISON 35 FAIRVIEW PLACE WEST CALDWELL,NJ07006			N/A					No
(53) L168 NEXTEER AUTOMOTIVE 3900 E HOLLAND RD SAGINAW,MI48601			N/A					No
(54) LOCAL 462-MASTERS SECURITY-VA 6411 IVY LN STE 320 GREENBELT,MD20770			N/A					No
(55) LOCAL 308-FJC SECURITY-SAN ANTONIO 275 JERICHO TURNPIKE FLORAL PARK,NY11001			N/A					No
(56) LOCAL 444-AMERICAN SECURITY PROGRAM 22900 SHAW RD UT101-4 DULLES,VA20166			N/A					No
(57) LOCAL 131-LINXX GLOBAL SOLUTIONS-NA 272 BENDIX RD STE 220 VIRGINIA BEACH,VA23452			N/A					No
(58) LOCAL 275-ALUTIIQ PACIFIC-GSFC 737 VOLVO PKWY CHESAPEAKE,VA23320			N/A					No
(59) LOCAL 555 MVM-SSA HQ WOODLAWN MD 44620 GUILFORD DRIVE SUITE 150 ASHBURN,VA20147			N/A					No
(60) LOCAL 453-PARAGON-FPS TIDEWATER VA 13655 DULLES TECH SR STE 100 HERNDON,VA20171			N/A					No
(61) L555 BASIC CONTRACTING SERV-METRO W 6300 BRIDGEPOINT PARKWAY BUILDING 3 SUITE 500 AUSTIN,TX78730			N/A					No
(62) LOCAL 555-AMERICAN SECURITY-GSA HQ 1800 F STREET NW WASHINGTON,DC20405			N/A					No
(63) LOCAL 555-ELITE PROTECTIVE-FEMA 11331 AMHERST AVE WHEATON,MD20902			N/A					No
(64) LOCAL 555-G4S-NRC ROCKVILLE MD 1395 UNIVERSITY BLVD JUPITER,FL33458			N/A					No
(65) LOCAL 555-G4S-DHS MARYLAND STATEWID 1395 UNIVERSITY BLVD JUPITER,FL33458			N/A					No
(66) L555 SECURIGUARD-USDA MD 6858 OLD DOMINION DR MCLEAN,VA22101			N/A					No
(67) L555 MASTER SECURITY-HUD 6411 IVY LN STE 320 GREENBELT,MD20770			N/A					No
(68) LOCAL 555-MASTER SECURITY-NOAA MD 6411 IVY LN STE 320 GREENBELT,MD20770			N/A					No
(69) LOCAL 555-SECURITY WALLS-IRS & NCFB DC NFCB-5000 ELLIN RD NEW CARROLTON,MD20706			N/A					No
(70) LOCAL 555-ELITE PROTECTIVE SERVICES 11331 AMHERST AVE WHEATON,MD20902			N/A					No
(71) LOCAL 444-PARAGON-MAC-NCR DC 13655 DULLES TECH SR STE 100 HERNDON,VA20171			N/A					No
(72) L555 AMERIGUARD SECURITY-DHSFDA 6300 BRIDGEPOINT PARKWAY BUILDING 3 SUITE 500 AUSTIN,TX78730			N/A					No
(73) LOCAL 555-ALUTIIQ-DHS MARYLAND STAT 737 VOLVO PKWY CHESAPEAKE,VA23320			N/A					No
(74) LOCAL 279-MASTER SECURITY-CENSUS BU 6411 IVY LN STE 320 GREENBELT,MD20770			N/A					No
(75) LOCAL 127-PARAGON-DOD FT BRAGG NC 105 MITCHELL RD OAK RIDGE,TN37830			N/A					No
(76) ACS ADMIN & EXECUTIVE STAFF PO BOX 35004 SEATTLE,WA98102			N/A					No
(77) LOCAL 461-VENDTECH-ATF BELTSVILLE M 250 N ROCK RD STE 360 WICHITA,KS67206			N/A					No
(78) L822 PARAGON-FEDERAL BLDGS AZ 13655 DULLES TECHNOLOGY DRIVE SUITE HERNDON,VA20171			N/A					No
(79) LOCAL 444-ELITE PROTECTIVE SERVICES 11331 AMHERST AVE WHEATON,MD20902			N/A					No
(80) LOCAL 3-PARAGON-NIXON LIBRARY CA 13655 DULLES TECH SR STE 100 HERNDON,VA20171			N/A					No
(81) LOCAL 508-WASHINGTON TROTTING ASSOC 210 RACETRACK ROAD WASHINGTON,PA15301			N/A					No
(82) COASTAL INTERNATIONAL SECURITY 7 INFINITY LOOP ESPANOLA,NM87532			N/A					No
(83) THE WHITESTONE GROUP AL 4100 REGENT ST STE C COLUMBUS,OH43219			N/A					No
(84) FIRST COAST SECURITY FL ONE INDEPENDENT DR STE 117 JACKSONVILLE,FL32202			N/A					No
(85) LOCAL 444-G4S-HMM 1395 UNIVERSITY BLVD JUPITER,FL33458			N/A					No
(86) INTERNATIONAL UNION SPFPA 25510 KELLY RD ROSEVILLE,MI48066			N/A					No
(87) LOCAL 502-ALUTIIQ-FPS PITTSBURG PA 13655 DULLES TECH SR STE 100 HERNDON,VA20171			N/A					No
(88) RECEIVABLES OF VARIOUS EMPLOYERS			N/A					No

Schedule R (Form 990) 2013

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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 related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) L165 ASSET EL CENTRO	S	3,056,151	CBA
(2) L725 DOYON ICE EL PASO	S	3,799,194	CBA
(3) L100 ACS-SEASIDE TRANSPORTATION (EV	S	1,009,613	CBA
(4) L444 MASTER SECURITY-NDC	S	1,026,239	CBA
(5) L444 WHITESTONE - FEMA - NETC	S	117,957	CBA
(6) L710 COASTAL INTL-MICHOUD	S	433,268	CBA
(7) L126 GEO-BIG SPRING	S	1,748,224	CBA
(8) L499 PARAGON-FEDERAL BLDGS VT	S	363,698	CBA
(9) L127 FJC SECURITY DHS-FPS SC	S	587,424	CBA
(10) G4S SECURE SOLUTIONS-GM	S	3,057,113	CBA
(11) L100 SECURITAS	S	460,800	CBA
(12) L408 SCG-PARAGON-BOPD WV	S	378,221	CBA
(13) G4S CHYSLER AUTO UNION	S	1,625,795	CBA
(14) L304 GEO PEARSALL TX	S	2,740,393	CBA
(15) L307 DIAMOND GROUP	S	324,466	CBA
(16) L165 AHTNA EL CENTRO	S	1,813,818	CBA
(17) L267 MURRAY GUARD	S	245,634	CBA
(18) L267 S&K AEROSPACE	S	276,808	CBA
(19) L289 G4S-WALTER REED	S	32,113	CBA
(20) L5-AMERICAN CORP SECURITY	S	191,676	CBA
(21) L296 PARAGON NAC-DC	S	364,903	CBA
(22) L610 G4S-TURKEY POINT	S	3,312,530	CBA
(23) SECTEK	S	459,353	CBA
(24) L127 CHENEGA-KENNEDY	S	454,452	CBA
(25) L554 SECURITY WALLS-ARGONNE	S	115,529	CBA
(26) L830 ASSET ICE-FLORENCE	S	3,125,050	CBA
(27) L830 ATSI ICE-FLORENCE	S	1,869,749	CBA
(28) L725 DIAMOND GROUP	S	232,967	CBA
(29) L 544 E&A-ANDOVER IRS BLDG	S	400,660	CBA
(30) L129 G4S-PORT ST LUCIE FL	S	2,667,247	CBA
(31) L459 ALUTIIQ PACIFIC-WALLOPS ISLAND	S	676,067	CBA
(32) L710 ICSS-NEW ORLEANS	S	524,351	CBA
(33) L287 MASTER SECURITY-POTOMAC	S	229,585	CBA
(34) L444 PARAGON-NCR DC	S	677,360	CBA
(35) L711 PARAGON-STENNIS	S	435,784	CBA
(36) SECURITAS GM-DELPHI	S	107,288	CBA
(37) L127 G4S-KENNEDY SPACE	S	109,540	CBA
(38) L461 SECURIGUARD-LOC	S	326,574	CBA
(39) L460 TRINITY PROTECTION VA	S	1,584,883	CBA
(40) L329 MARTIN EDWARDS - NEIHS	S	318,282	CBA
(41) SEP - ADMIN STAFF	S	37,090	CBA
(42) L711-ISS ACTION-GPO	S	296,130	CBA
(43) L444 GRAND CENTRAL PARTNERSHIP	S	182,252	CBA
(44) L460-SWANSON SECURITY LLC	S	64,925	CBA
(45) L3 PARAGON-DHS LOS ANGELES CA	S	3,898,290	CBA
(46) L461 ALUTIIQ PACIFIC-ATF	S	324,974	CBA
(47) L822 CHIULISTA MANAGEMENT SERVICES	S	308,029	CBA
(48) L109 FJC SECURITY-FPS TN	S	358,883	CBA
(49) L219 SCG-PARAGON-FPS WV	S	404,451	CBA
(50) L110 PARAGON-COMMONWEALTH OF KY	S	294,525	CBA
(51) L444 PARAGON-ST ELIZABETH	S	506,475	CBA
(52) L500 CEC-DELCO PRISON	S	5,324,256	CBA
(53) L168 NEXTEER AUTOMOTIVE	S	81,453	CBA
(54) L462 MASTER SECURITY-VA	S	165,099	CBA
(55) L308 FJC SECURITY-SAN ANTONIO TX	S	468,234	CBA
(56) L444 AMERICAN SECURITY PROGRAMS	S	89,958	CBA
(57) L131 LINXX GLOBAL SOLUTIONS-NASA OH	S	594,770	CBA
(58) L275 ALUTIIQ PACIFIC-GSFC	S	548,978	CBA
(59) L555 PARAGON-WOODLAWN MD	S	3,367,126	CBA
(60) L453 PARAGON-TIDEWATER VA	S	899,154	CBA
(61) L555 BASIC CONTRACTING SERV-METRO W	S	664,793	CBA
(62) L555 AMERICAN SECURITY-GSA HQ WASH	S	249,898	CBA
(63) L555 ELITE PROTECTIVE-FEMA	S	56,429	CBA
(64) L555 G4S-NRC ROCKVILLE MD	S	496,303	CBA
(65) L555 G4S-DHS MARYLAND STATEWIDE	S	773,491	CBA
(66) L555 SECURIGUARD-USDA MD	S	68,886	CBA
(67) L555 MASTER SECURITY-HUD	S	255,064	CBA
(68) L555 MASTER SECURITY-NOAA MD	S	134,237	CBA
(69) L555 SECURITY WALLS-IRS NCFB	S	699,822	CBA
(70) L555 ELITE PROTECTIVE SERVICES	S	79,704	CBA
(71) L444 PARAGON-MAC-NCR DC	S	136,143	CBA
(72) L555 AMERIGUARD SECURITY-DHSFDA	S	58,059	CBA
(73) L555 ALUTIIQ-DHS MARYLAND STATEWIDE	S	1,309,020	CBA
(74) L279 MASTER SECURITY-CENSUS BLDG	S	328,690	CBA
(75) L127 PARAGON-DOD FT BRAGG NC (401K)	S	3,453	CBA
(76) ACS ADMIN & EXECUTIVE STAFF	S	179,467	CBA
(77) L461 VENDTECH-ATF BELTSVILLE MD	S	84,181	CBA
(78) L822 PARAGON-FEDERAL BLDGS AZ	S	224,139	CBA
(79) L444 ELITE PROTECTIVE SERVICES	S	138,927	CBA
(80) L3 PARAGON-NIXON LIBRARY CA	S	26,706	CBA
(81) L508 WASHINGTON TROTTING ASSOCIATIO	S	15,012	CBA
(82) L287 COASTAL INTERNATIONAL SECURITY	S	208,257	CBA
(83) L127 WHITESTONE-FAA GA	S	1,328	CBA
(84) L287 FIRST COAST SECURITY-EPA	S	12,733	CBA
(85) L444 G4S-HMM	S	37,905	CBA
(86) INTERNATIONAL UNION SPFPA	S	12,884	CBA
(87) L502 ALUTIIQ-FPS PITTSBURG PA	S	16,253	CBA
(88) RECEIVABLE OF VARIOUS EMPLOYERS (SH	S	751,427	CBA

Schedule R (Form 990) 2013

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on 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 V?UBI 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 V?UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2013

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: 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).
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	6
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	3
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	450
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) .........	46,811,611	66,519,023
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	674	826
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	46,812,285	66,519,849
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).....	41,054,494	55,257,429
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
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)....	4,845,779	7,647,324
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	45,900,273	62,904,753
19	Revenue less expenses. Subtract line 18 from line 12.......	912,012	3,615,096
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	10,330,998	18,425,704
21	Total liabilities (Part X, line 26).............	4,504,616	8,984,226
22	Net assets or fund balances. Subtract line 21 from line 20.....	5,826,382	9,441,478

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 61,523,250 including grants of $ ) (Revenue $ 66,519,023 )
	FOR THE YEAR ENDED MARCH 31,2013 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 APPPROXIMATELY 15,000 UNION MEMBERS AND THEIR DEPENDENTS ACROSS THE COUNTRY WHO OTHERWISE WOULD NOT HAVE HEALTH BENEFITS OR WOULD NOT HAVE THE THE LEVERAGE OF GROUP PRICING FOR HEALTH BENEFITS.

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












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












	(Code: ) (Expenses $ 66,604 including grants of $ ) (Revenue $ )
	PAYROLL TAXES WERE PAID ON INDIVIDUALS TAXABLE BENEFITS PAID FOR THROUGH THE TRUST

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 66,604 including grants of $ ) (Revenue $ )
4e	Total program service expenses61,589,854

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(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........................................................................ CHAIRMAN	2.00 .......................40.00	X	X	0	142,470	41,773
(2) DWIGHT DULEY........................................................................ SECRETARY	1.00 .......................40.00	X	X	0	91,624	27,526
(3) DENNIS ECK........................................................................ TRUSTEE	.25 .......................	X		0	39,956	19,947
(4) LES KACIBAN........................................................................ TRUSTEE	.25 .......................	X		0	0	0
(5) LARRY SAYE........................................................................ TRUSTEE	.25 .......................	X		0	0	0
(6) GAIL FEUSTAL........................................................................ TRUSTEE	.25 .......................	X		0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	274,050	89,246

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
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	EMPLOYER CONTRIBUTIONS		525100	55,866,039			55,866,039
b	EMPLOYEE CONTRIBUTIONS		525100	10,652,984			10,652,984
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			66,519,023
3	Investment income (including dividends, interest, and other similar amounts).......			826	826
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss)..........
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......			66,519,849	826		66,519,023

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	55,257,429	55,257,429
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) ....
7	Other salaries and wages
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	76,310		76,310
c	Accounting ...........	330,287		330,287
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	4,717,460	4,717,460
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	151,241		151,241
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....
23	Insurance ..............	18,988		18,988
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	COMMISSIONS	1,548,361	1,548,361
b	RESERVE FOR UNCOLLECTABLE	583,000		583,000
c	AFFORDABLE CARE ACT FEES	143,274		143,274
d	PAYROLL TAXES	66,604	66,604
e	All other expenses	11,799		11,799
25	Total functional expenses. Add lines 1 through 24e	62,904,753	61,589,854	1,314,899	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).


			(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............		6,723,915	1	11,823,266
2	Savings and temporary cash investments .........			2
3	Pledges and grants receivable, net ...........			3
4	Accounts receivable, net .............		3,607,083	4	6,602,438
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
				5
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 .............			7
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
b	Less: accumulated depreciation .....	10b		10c
11	Investments—publicly traded securities ..........			11
12	Investments—other securities. See Part IV, line 11 .....			12
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)......		10,330,998	16	18,425,704
17	Accounts payable and accrued expenses .........		4,504,616	17	8,984,226
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..			21
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....................			25
26	Total liabilities. Add lines 17 through 25.........		4,504,616	26	8,984,226
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			27
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		5,826,382	32	9,441,478
33	Total net assets or fund balances ...........		5,826,382	33	9,441,478
34	Total liabilities and net assets/fund balances ........		10,330,998	34	18,425,704