Form990
Click to see attachment
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Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
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OMB No. 1545-0047
2021
Open to Public Inspection
A For the 2021 calendar year, or tax year beginning 04-01-2021 , and ending 03-31-2022
BCheck if applicable:
CName of organization
SPFPA AND PARTICIPATING EMPLOYERS
HEALTH AND WELFARE TRUST FUND
% BENESYS
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
25510 KELLY ROAD
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ROSEVILLE, MI48066
D Employer identification number

20-8987948
E Telephone number

G Gross receipts $ 52,856,795
F Name and address of principal officer:
DAVID HICKEY
25510 KELLY ROAD
ROSEVILLE,MI48066
I
Tax-exempt status: ( 9 ) LeftBullet (insert no.) or
J
Website:MediumBullet
NONE
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 2006
M State of legal domicile: MI
Part I
Summary
Activities & Governance 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 MediumBullet
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 2021 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 3
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 43,950,141 43,950,141
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 785,979 821,434
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 7,163 8,085,220
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 44,743,283 52,856,795
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 0 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 47,888,176 46,899,847
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 0 0
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 3,320,643 5,956,948
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 51,208,819 52,856,795
19 Revenue less expenses. Subtract line 18 from line 12....... -6,465,536 0
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 7,263,411 7,444,651
21 Total liabilities (Part X, line 26)............. 12,598,797 12,798,338
22 Net assets or fund balances. Subtract line 21 from line 20..... -5,335,386 -5,353,687
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2021)
Form 990 (2021)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: 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
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
For the year ended march 31,2022, the spfpa and participating employers health and welfare trust fund provided health and related benefits to members of the union through collection of participating employer contributions and payment of insurance premiums for self-insured and fully-insured health and welfare plans for approximately 8,000 union members and their dependents across the country who otherwise would not have health benefits or would not have the leverage of group pricing for health benefits.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet  
Form 990 (2021)
Form 990 (2021)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. ...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2021)
Form 990 (2021)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2021)
Form 990 (2021)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. See instructions.
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, any disqualified person, or mine operator engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2021)
Form 990 (2021)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
6
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
3
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
 
No
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
 
No
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
 
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
 
 
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletBENESYS700 TOWER DR SUITE 300   TROY,MI48098 (248) 813-9800
Form 990 (2021)
Form 990 (2021)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(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/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) DAVID HICKEY......................................................................
TRUSTEE
 1.25
.................
40.0 		X           0 249,943 190,109
(2) DONALD EAGLE......................................................................
Secretary
 1.25
.................
40.0 		X   X       0 183,446 31,368
(3) RICK O'QUINN......................................................................
TRUSTEE
 1.25
.................
40.0 		X           0 163,092 32,364
(4) LARRY SAYE......................................................................
Chairperson
 2.0
.................
0.0 		X   X       0 0 0
(5) GAIL FEUSTAL......................................................................
TRUSTEE
 1.0
.................
0.0 		X           0 0 0
(6) LES KACIBAN......................................................................
TRUSTEE
 1.0
.................
0.0 		X           0 0 0






















Form 990 (2021)
Form 990 (2021)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(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/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 0 596,481 253,841
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet0
Form 990 (2021)
Form 990 (2021)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f.......MediumBullet 0
Program Service RevenueAmt Business Code
2a EMPLOYER CONTRIBUTIONS 525100 35,876,636 35,876,636    
b EMPLOYEE CONTRIBUTIONS 525100 8,073,505 8,073,505    
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....MediumBullet 43,950,141
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 90,473     90,473
4 Income from investment of tax-exempt bond proceedsMediumBullet 0      
5 Royalties...........MediumBullet 0      
(ii) Personal (i) Real
6a Gross rents     6a
b Less: rental expenses     6b
c Rental income or (loss) 0 0 6c
d Net rental income or (loss).......MediumBullet 0      
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory   730,961 7a
b Less: cost or other basis and sales expenses     7b
c Gain or (loss)   730,961 7c
d Net gain or (loss).........MediumBullet 730,961     730,961
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a 0
b Less: direct expenses ... 8b 0
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a 0
b Less: direct expenses ... 9b 0
c Net income or (loss) from gaming activities..MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances ..
10a 0
b Less: cost of goods sold .. 10b 0
c Net income or (loss) from sales of inventory..MediumBullet 0      
Business Code Miscellaneous Revenue
11a MISCELLANEOUS INCOME 900099 8,085,220     8,085,220
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 8,085,220
12 Total revenue. See instructions.....MediumBullet 52,856,795 43,950,141   8,906,654
Form 990 (2021)
Form 990 (2021)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
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 domestic organizations and domestic governments. See Part IV, line 21 .... 0  
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 0  
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 0  
4 Benefits paid to or for members ....... 46,899,847  
5 Compensation of current officers, directors, trustees, and key employees ........... 0      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 0      
7 Other salaries and wages........ 0      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 0      
9 Other employee benefits ....... 0      
10 Payroll taxes ........... 0      
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 0      
c Accounting ........... 0      
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 15,325      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 5,890,338      
12 Advertising and promotion .... 0      
13 Office expenses ....... 0      
14 Information technology ...... 0      
15 Royalties .. 0      
16 Occupancy ........... 0      
17 Travel ............ 0      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 0      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization .. 0      
23 Insurance ... 0      
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 MISCELLANEOUS EXPENSES 51,285      
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 52,856,795      
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 MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2021)
Form 990 (2021)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,378,580 1 1,378,580
2 Savings and temporary cash investments ......... 638 2 638
3 Pledges and grants receivable, net ...... 0 3 0
4 Accounts receivable, net ............. 3,845,236 4 4,026,476
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7 0
8 Inventories for sale or use ............ 0 8 0
9 Prepaid expenses and deferred charges ...... 0 9 0
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation 10b   0 10c 0
11 Investments—publicly traded securities . 2,038,957 11 2,038,957
12 Investments—other securities. See Part IV, line 11 ..... 0 12 0
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 0 15 0
16 Total assets. Add lines 1 through 15 (must equal line 33)... 7,263,411 16 7,444,651
Liabilities 17 Accounts payable and accrued expenses ..... 12,598,797 17 12,798,338
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 0 19 0
20 Tax-exempt bond liabilities ......... 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
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 0 25 0
26 Total liabilities. Add lines 17 through 25.. 12,598,797 26 12,798,338
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions ..........   27  
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds ..... 0 29 0
30 Paid-in or capital surplus, or land, building or equipment fund ... 0 30 0
31 Retained earnings, endowment, accumulated income, or other funds -5,335,386 31 -5,353,687
32 Total net assets or fund balances ........... -5,335,386 32 -5,353,687
33 Total liabilities and net assets/fund balances ........ 7,263,411 33 7,444,651
Form 990 (2021)
Form 990 (2021)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
52,856,795
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
52,856,795
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
0
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
-5,335,386
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
-18,301
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
-5,353,687
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
 
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2021)
Form 990 (2021)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
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" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2021
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
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on 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 .....
1b
 
 
2
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 on Line 1a? ....
2
 
 
3
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.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
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), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
 
b
Any related organization? .......................
5b
 
 
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
 
b
Any related organization? ......................
6b
 
 
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
 
8
Were any amounts reported on 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 ..........................
8
 
 
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2021

Schedule J (Form 990) 2021
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 on 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, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1DAVID HICKEY
TRUSTEE 		(i)

(ii)		 0
-------------
202,422 		0
-------------
15,300 		0
-------------
32,221 		0
-------------
167,033 		0
-------------
23,076 		0
-------------
440,052 		0
-------------
0
2DONALD EAGLE
Secretary 		(i)

(ii)		 0
-------------
162,387 		0
-------------
0 		0
-------------
21,059 		0
-------------
9,743 		0
-------------
21,625 		0
-------------
214,814 		0
-------------
0
3RICK O'QUINN
TRUSTEE 		(i)

(ii)		 0
-------------
136,373 		0
-------------
1,880 		0
-------------
24,839 		0
-------------
8,295 		0
-------------
24,069 		0
-------------
195,456 		0
-------------
0
Schedule J (Form 990) 2021

Schedule J (Form 990) 2021
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) 2021

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2021
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, PART VI, SECTION B, LINE 11B: THE DRAFT FORM 990 IS REVIEWED BY THE SECRETARY PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION C, LINE 19: THE plan's FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE CURRENTLY MADE AVAILABLE UPON REQUEST TO THE INTERNATIONAL UNION SECURITY POLICE FIRE PROFESSIONALS OF AMERICA OFFICE.
FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT ADMINISTRATOR FEES TOTAL FEES:3941261
FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL FEES TOTAL FEES:1949077
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2021
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?
Yes No
(1)SPFPA RETIREMENT PLAN
25510 KELLY ROAD

ROSEVILLE,MI48066
38-1294556 		BENEFIT PLAN MI 401K n/a NA
 
 
No
(2)INTERNATIONAL UNION SPFPA
25510 KELLY ROAD

ROSEVILLE,MI48066
38-1294556 		UNION MI 501(C)(5) N/A NA
 
 
No










For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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?



 		(k)
Percentage
ownership
Yes No 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
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) ACS-Admin & Executive Staff - Tier 2

 
 
     
           
(2) ACS-Admin & Executive Staff - Tier 3

 
 
     
           
(3) ACS-Admin & Executive Staff - Tier1

 
 
     
           
(4) ACS-Local 100- WBCT

 
 
     
           
(5) ACS-Local 100-Everport Terminal Services

 
 
     
           
(6) ACS-Local 100-ITS Guard CA

 
 
     
           
(7) ACS-Local 100-Port West of Sacramento

 
 
     
           
(8) ACS-Local 100-YTI (Yusen) CA

 
 
     
           
(9) ACS-Local 5- Everport Terminal

 
 
     
           
(10) ACS-Local 5 Tote Maritime Alaska

 
 
     
           
(11) ACS-Local 5-Husky Terminal WA

 
 
     
           
(12) ACS-Local 5-SSA Terminal 18 WA

 
 
     
           
(13) ACS-Local 5-SSA Terminals 30 & 5 WA

 
 
     
           
(14) ACS-Local 5-Tacoma Container Terminal WA

 
 
     
           
(15) ACS-Local 5-Washington United Terminal

 
 
     
           
(16) AEPS Corporation - Local 267 - IRS Austi

 
 
     
           
(17) Akima - Local 830 - ICE Florence AZ

 
 
     
           
(18) Akima-RiverTech-Local 711 Stennis- Secur

 
 
     
           
(19) Akima-RiverTech-Local 711 Stennis- Secur

 
 
     
           
(20) Alutiiq Pacific-Local 459-Wallops Island

 
 
     
           
(21) Alutiiq-Local 270-GISS New York

 
 
     
           
(22) Alutiiq-Local 270-Goddard SSS

 
 
     
           
(23) Alutiiq-Local 270-GSFC

 
 
     
           
(24) Alutiiq-Local 288-Goddard Lieutenants

 
 
     
           
(25) Alutiiq-Local 449- NASA Fairmont VA

 
 
     
           
(26) Alutiiq-Local 460- Pentagon

 
 
     
           
(27) AmeriGuard - Local 329 - EPA

 
 
     
           
(28) Asset-Local 725 El Paso TX

 
 
     
           
(29) Asset-Local 830- ICE Florence AZ

 
 
     
           
(30) Bering Straits Native CorpGPS -Local 7

 
 
     
           
(31) Bering Straits-Local 574- Kings Bay

 
 
     
           
(32) BTI Security - Local 267 - IRS Austin TX

 
 
     
           
(33) BTI Security - Local 307 - Fed Bldg Aust

 
 
     
           
(34) Chenega Global Protection - L590 (FKA L5

 
 
     
           
(35) Chenega-Local 127-The Cape(Infinity)

 
 
     
           
(36) Controlled Force - Local 731 - FPS Arkan

 
 
     
           
(37) CRI - Local 555 Woodlawn SSA

 
 
     
           
(38) Delaware North-Local 129 (FKA 127) KSC-A

 
 
     
           
(39) Delaware North-Local 129 (FKA 127) KSC-P

 
 
     
           
(40) Diamond Group-Local 307-Fed Bldg Austin

 
 
     
           
(41) Excalibur- Local 555 Woodlawn SSA

 
 
     
           
(42) G4S - Local 129-Port St Lucie FL

 
 
     
           
(43) G4S -Local 610-Turkey Point

 
 
     
           
(44) GEO Secure Services L503 GW Hill

 
 
     
           
(45) Global Security Corp - Local 887 - Las V

 
 
     
           
(46) Golden SVCS - Local 131 - Lewis Field NA

 
 
     
           
(47) GXC-Local 555-DHS Maryland

 
 
     
           
(48) International Union SPFPA

 
 
     
           
(49) Koniag-Local 555- NETC

 
 
     
           
(50) Linxx Global Solutions-Local 131-NASA OH

 
 
     
           
(51) Long Island University - Local 519 - NY

 
 
     
           
(52) Master Security - Local 329 - NIEHS-EPA

 
 
     
           
(53) MaxSent-Local 555-DHS Maryland Statewide

 
 
     
           
(54) North American Security - Local 555 - NO

 
 
     
           
(55) North American Security - Local 731 - FP

 
 
     
           
(56) North American Security - Local 887 - La

 
 
     
           
(57) North American Security - Local 889 - Re

 
 
     
           
(58) Paragon - Local 443 - 12th Circuit DC

 
 
     
           
(59) Paragon - Local 464466- NIH Bethesda

 
 
     
           
(60) Paragon - Local 502 - FPS Western PA

 
 
     
           
(61) Paragon - Local 555 - Veterans Appeals C

 
 
     
           
(62) Paragon - Local 590 - FPS Georgia

 
 
     
           
(63) Paragon - Local 725 - FPS El Paso TX

 
 
     
           
(64) Paragon - Local 888 - IRS Ogden UT (Prev

 
 
     
           
(65) Paragon -L499- NIH VT

 
 
     
           
(66) Paragon-L702- DHS Lake Charles LA

 
 
     
           
(67) Paragon-L702 DHS Northern Louisiana

 
 
     
           
(68) Paragon-Local 14 FPS Idaho

 
 
     
           
(69) Paragon-Local 3- LA Fed Bldgs

 
 
     
           
(70) Paragon-Local 452- FPS Tidewater

 
 
     
           
(71) Paragon-Local 545 FPS New England

 
 
     
           
(72) Paragon-Local 652-Hawaii Fed Bldgs

 
 
     
           
(73) Paragon-Local 711- FPS Lafayette (Zone 5

 
 
     
           
(74) Paragon-Local 711- FPS New Orleans (Zone

 
 
     
           
(75) Paragon-Local 725 (FKA 308)- DHS South T

 
 
     
           
(76) Patronus - Local 711 - DHS Lafayette (Zo

 
 
     
           
(77) Patronus Systems Inc- Local 14 FPS Id

 
 
     
           
(78) Patronus Systems Inc -Local 14 FPS Ida

 
 
     
           
(79) Patronus Systems Inc -Local 408-BOPD

 
 
     
           
(80) Praetorian - Local 300 - Johnson Space C

 
 
     
           
(81) Preeminent Protective Serv - Local 444 -

 
 
     
           
(82) SecuriGuard-Local 467- LOC (Prev L461)

 
 
     
           
(83) Securitas - Local 502 - Beaver Valley

 
 
     
           
(84) Securitas-Local 232 HoneyWell Metropolis

 
 
     
           
(85) STA Contracting - Local 329 - NIEHS-EPA

 
 
     
           
(86) Swanson-Local 449-FPS WVVA

 
 
     
           
(87) Terminal Security Solutions-Local 100 -M

 
 
     
           
(88) The Hana Group - Local 555 - IRS HQ DC

 
 
     
           
(89) The Hana Group - Local 555 - New Carroll

 
 
     
           
(90) Tier-Tech- Local 555 Woodlawn SSA

 
 
     
           
(91) TNG - L725 - FPS El Paso TX (WTX)

 
 
     
           
(92) TNG - L725 - San Antonio TX (STX)

 
 
     
           
(93) Triple Canopy - Local 555 - IRS NCFB

 
 
     
           
(94) Triple Canopy - Local 725 (FKA 53) - Cen

 
 
     
           
(95) Valensec - Local 511 Delaware

 
 
     
           
(96) VT-SGI-Local 249-FPS

 
 
     
           
(97) Walden Security - Local 555 - SSA Woodla

 
 
     
           
(98) Whitestone-Local 555- NETC

 
 
     
           
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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
No
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 .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
 
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
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) ACS-Admin & Executive Staff - Tier 2

 S 126,065 COST
(2) ACS-Admin & Executive Staff - Tier 3

 S 33,315 COST
(3) ACS-Admin & Executive Staff - Tier1

 S 318,468 COST
(4) ACS-Local 100- WBCT

 S 222,316 COST
(5) ACS-Local 100-Everport Terminal Services CA

 S 196,967 COST
(6) ACS-Local 100-ITS Guard CA

 S 215,998 COST
(7) ACS-Local 100-Port West of Sacramento

 S 34,875 COST
(8) ACS-Local 100-YTI (Yusen) CA

 S 294,897 COST
(9) ACS-Local 5- Everport Terminal

 S 51,771 COST
(10) ACS-Local 5 Tote Maritime Alaska

 S 35,967 COST
(11) ACS-Local 5-Husky Terminal WA

 S 77,523 COST
(12) ACS-Local 5-SSA Terminal 18 WA

 S 100,914 COST
(13) ACS-Local 5-SSA Terminals 30 & 5 WA

 S 91,460 COST
(14) ACS-Local 5-Tacoma Container Terminal WA

 S 1,090 COST
(15) ACS-Local 5-Washington United Terminal

 S 42,143 COST
(16) AEPS Corporation - Local 267 - IRS Austin TX

 S 156,333 COST
(17) Akima - Local 830 - ICE Florence AZ

 S 624,575 COST
(18) Akima-RiverTech-Local 711 Stennis- Security O

 S 176,826 COST
(19) Akima-RiverTech-Local 711 Stennis- Security S

 S 62,880 COST
(20) Alutiiq Pacific-Local 459-Wallops Island

 S 978,240 COST
(21) Alutiiq-Local 270-GISS New York

 S 39,118 COST
(22) Alutiiq-Local 270-Goddard SSS

 S 19,941 COST
(23) Alutiiq-Local 270-GSFC

 S 212,369 COST
(24) Alutiiq-Local 288-Goddard Lieutenants

 S 27,681 COST
(25) Alutiiq-Local 449- NASA Fairmont VA

 S 73,514 COST
(26) Alutiiq-Local 460- Pentagon

 S 17,115 COST
(27) AmeriGuard - Local 329 - EPA

 S 208,399 COST
(28) Asset-Local 725 El Paso TX

 S 1,509,296 COST
(29) Asset-Local 830- ICE Florence AZ

 S 1,885,343 COST
(30) Bering Straits Native CorpGPS -Local 725 El

 S 1,725,861 COST
(31) Bering Straits-Local 574- Kings Bay

 S 378,946 COST
(32) BTI Security - Local 267 - IRS Austin TX

 S 224,065 COST
(33) BTI Security - Local 307 - Fed Bldg Austin TX

 S 130,143 COST
(34) Chenega Global Protection - L590 (FKA L580) C

 S 1,158,248 COST
(35) Chenega-Local 127-The Cape(Infinity)

 S 1,576,475 COST
(36) Controlled Force - Local 731 - FPS Arkansas

 S 12,191 COST
(37) CRI - Local 555 Woodlawn SSA

 S 18,375 COST
(38) Delaware North-Local 129 (FKA 127) KSC-After

 S 47,916 COST
(39) Delaware North-Local 129 (FKA 127) KSC-Prior

 S 58,875 COST
(40) Diamond Group-Local 307-Fed Bldg Austin TX

 S 134,941 COST
(41) Excalibur- Local 555 Woodlawn SSA

 S 23,035 COST
(42) G4S - Local 129-Port St Lucie FL

 S 2,934,582 COST
(43) G4S -Local 610-Turkey Point

 S 3,061,515 COST
(44) GEO Secure Services L503 GW Hill

 S 1,756,043 COST
(45) Global Security Corp - Local 887 - Las Vegas

 S 10,533 COST
(46) Golden SVCS - Local 131 - Lewis Field NASA

 S 242,998 COST
(47) GXC-Local 555-DHS Maryland

 S 2,069 COST
(48) International Union SPFPA

 S 443,148 COST
(49) Koniag-Local 555- NETC

 S 35,336 COST
(50) Linxx Global Solutions-Local 131-NASA OH

 S 97,626 COST
(51) Long Island University - Local 519 - NY

 S 45,844 COST
(52) Master Security - Local 329 - NIEHS-EPA

 S 181,103 COST
(53) MaxSent-Local 555-DHS Maryland Statewide

 S 869,938 COST
(54) North American Security - Local 555 - NOAA

 S 14,779 COST
(55) North American Security - Local 731 - FPS Ark

 S 256,945 COST
(56) North American Security - Local 887 - Las Veg

 S 96,820 COST
(57) North American Security - Local 889 - Reno

 S 21,346 COST
(58) Paragon - Local 443 - 12th Circuit DC

 S 115,184 COST
(59) Paragon - Local 464466- NIH Bethesda

 S 1,112,313 COST
(60) Paragon - Local 502 - FPS Western PA

 S 276,698 COST
(61) Paragon - Local 555 - Veterans Appeals Court

 S 39,888 COST
(62) Paragon - Local 590 - FPS Georgia

 S 590,025 COST
(63) Paragon - Local 725 - FPS El Paso TX

 S 897,100 COST
(64) Paragon - Local 888 - IRS Ogden UT (Prev L840

 S 211,694 COST
(65) Paragon -L499- NIH VT

 S 273,357 COST
(66) Paragon-L702- DHS Lake Charles LA

 S 15,511 COST
(67) Paragon-L702 DHS Northern Louisiana

 S 101,446 COST
(68) Paragon-Local 14 FPS Idaho

 S 133,800 COST
(69) Paragon-Local 3- LA Fed Bldgs

 S 1,244,299 COST
(70) Paragon-Local 452- FPS Tidewater

 S 432,461 COST
(71) Paragon-Local 545 FPS New England

 S 577,608 COST
(72) Paragon-Local 652-Hawaii Fed Bldgs

 S 252,662 COST
(73) Paragon-Local 711- FPS Lafayette (Zone 5)

 S 16,808 COST
(74) Paragon-Local 711- FPS New Orleans (Zone 1)

 S 426,856 COST
(75) Paragon-Local 725 (FKA 308)- DHS South Texas

 S 481,596 COST
(76) Patronus - Local 711 - DHS Lafayette (Zone 5)

 S 44,619 COST
(77) Patronus Systems Inc- Local 14 FPS Idaho S

 S 33,719 COST
(78) Patronus Systems Inc -Local 14 FPS Idaho

 S 60,487 COST
(79) Patronus Systems Inc -Local 408-BOPD

 S 164,718 COST
(80) Praetorian - Local 300 - Johnson Space Center

 S 624,681 COST
(81) Preeminent Protective Serv - Local 444 - DC W

 S 29,363 COST
(82) SecuriGuard-Local 467- LOC (Prev L461)

 S 107,089 COST
(83) Securitas - Local 502 - Beaver Valley

 S 2,125,944 COST
(84) Securitas-Local 232 HoneyWell Metropolis

 S 170,793 COST
(85) STA Contracting - Local 329 - NIEHS-EPA

 S 48,811 COST
(86) Swanson-Local 449-FPS WVVA

 S 90,705 COST
(87) Terminal Security Solutions-Local 100 -Metro

 S 35,945 COST
(88) The Hana Group - Local 555 - IRS HQ DC

 S 161,671 COST
(89) The Hana Group - Local 555 - New Carrollton M

 S 48,407 COST
(90) Tier-Tech- Local 555 Woodlawn SSA

 S 13,657 COST
(91) TNG - L725 - FPS El Paso TX (WTX)

 S 81,721 COST
(92) TNG - L725 - San Antonio TX (STX)

 S 85,706 COST
(93) Triple Canopy - Local 555 - IRS NCFB

 S 73,589 COST
(94) Triple Canopy - Local 725 (FKA 53) - Central

 S 379,769 COST
(95) Valensec - Local 511 Delaware

 S 35,977 COST
(96) VT-SGI-Local 249-FPS

 S 591,729 COST
(97) Walden Security - Local 555 - SSA Woodlawn

 S 225,834 COST
(98) Whitestone-Local 555- NETC

 S 47,301 COST
Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2021
Schedule R (Form 990) 2021
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) 2021

Additional Data


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