| 1 | National Equipment Finance Association Inc | $1.6M | $1.7M | --- |
| 2 | Eastern District Of Michigan Bar Association | $909K | $757K | --- |
| 3 | Pacific Propane Education And Research Foundation | $765K | $255K | --- |
| 4 | Lakeland Regional Health System Associate Benefit Program Trust | $13.8M | $19.1M | --- |
| 5 | Mary Free Bed Insurance Company Pcc | $3.5M | $4.7M | --- |
| 6 | International Brotherhood Of Boilermakers Great Lakes Region | $1.6M | $16.5M | --- |
| 7 | Jenkins Foundation | $21.4M | $38.7M | --- |
| 8 | Holland Community Hospital Authority Self Insurance Fund | $9.8M | $26.4M | --- |
| 9 | Wolverine Power Marketing Cooperative | $93.7M | $36.1M | --- |
| 10 | Builders And Contractorssupplemental Unemployment Benefit T | $9.2M | $7.1M | --- |
| 11 | Fraternal Order Of Eagles | $285K | $92K | --- |
| 12 | Fraternal Order Of Eagles | $188K | $379K | --- |
| 13 | Phi Phi Zeta House Corporation | $2.0M | $3.4M | --- |
| 14 | St Isidores Benevolent Aid Society Of St Isidores Church | $281K | $95K | --- |
| 15 | Coldwater Lodge No 677 Loyal Order Of Moose | $281K | $217K | --- |
| 16 | Professional Law Enforcement Association Tr | $3.3M | $3.2M | --- |
| 17 | Fraternal Order Of Eagles | $415K | $170K | --- |
| 18 | Fraternal Order Of Eagles | $354K | $576K | --- |
| 19 | Fraternal Order Of Eagles | $375K | $448K | --- |
| 20 | Fraternal Order Of Eagles Aerie 2265 | $214K | $233K | --- |
| 21 | Redford Township Lodge No 1743 Loyal Order Of Moose | $186K | $321K | --- |
| 22 | Fraternal Order Of Eagles | $592K | $1.1M | --- |
| 23 | Benevolent & Protective Order Of Elks Of The Usa | $795K | $1.2M | --- |
| 24 | Fraternal Order Of Eagles | $516K | $75K | --- |
| 25 | Kalkaska Lodge 2348 Loyal Order Of Moose | $230K | $272K | --- |
| 26 | Monroe Lodge No 884 Loyal Order Of Moose | $389K | $239K | --- |
| 27 | Grand Lodge Of The Independent Order Of Odd Fellows Of Michigan | $971K | $8.4M | --- |
| 28 | Fraternal Order Of Eagles | $319K | $29K | --- |
| 29 | Women Of The Moose Chapter 1804 | $196K | $83K | --- |
| 30 | Fraternal Order Of Eagles | $866K | $1.1M | --- |
| 31 | Fraternal Order Of Police | $259K | $473K | --- |
| 32 | Blue Cross Blue Shield Of Michigan Non Bargaining Unit Internal | $26.0M | $30.2M | --- |
| 33 | Plumbers & Pipefitters Local 313 | $650K | $469K | --- |
| 34 | Semco Energy Inc Union Veba Tr | $3.0M | $11.7M | --- |
| 35 | Uaw Ford Voluntary Employees Beneficiary Association Trust Fund | $11.7M | $34.6M | --- |
| 36 | Nyiso Medical Dental And Life Benefits Plan Trust | $891K | $5.3M | --- |
| 37 | Mtm Retiree Health Care Plan & Trust | $347K | $2.6M | --- |
| 38 | Uaw Retiree Medical Benefits Tr | $96.1B | $62.9B | --- |
| 39 | Ohio Carpenters Health Fund | $212.7M | $171.4M | --- |
| 40 | Research Foundation For The City University Of New York | $130.7M | $260.5M | 88/100 |
| 41 | Composition Roofers Union Local 30 Combined Health & Welfare Plan | $37.1M | $31.5M | --- |
| 42 | Uaw Gm Voluntary Employees Beneficiary Association Trust Fund | $12.9M | $16.6M | --- |
| 43 | Dearborn Schools Employee Healthcare Program Voluntary Emplo | $43.7M | $43.4M | --- |
| 44 | Upper Peninsula Power Company Union Veba Trust | $1.1M | $26.9M | --- |
| 45 | Trinity Health Welfare Benefit Tr | $63.9M | $188.4M | 85/100 |
| 46 | Ua Local 190 Individual Hra Plan And Trust | $12.4M | $12.8M | --- |
| 47 | International Brotherhood Of Boilmakers Ohio Valley Region Reti | $1.1M | $3.7M | --- |
| 48 | Bmwed Health Fund | $3.4M | $4.7M | --- |
| 49 | Abatement Workers National Vacation Fund | $1.6M | $309K | --- |
| 50 | Plumbers Local 98 Sub Trust Fund | $1.5M | $8.5M | --- |
| 51 | Police Officers Association Of Michigan Inc Veba | $1.1M | $4.1M | 85/100 |
| 52 | Mission Based Health Benefits Inc | $5.3M | $1.3M | --- |
| 53 | West Michigan Plumbers & Fitters Local 174 Health & Welfare | $21.6M | $36.0M | --- |
| 54 | Flint Area Sheet Metal Workers Health & Welfare Fund | $4.1M | $6.1M | --- |
| 55 | Rehmann Group Llc Employee Welfare Benefit Plan Veba | $11.6M | $2.5M | --- |
| 56 | Spfpa And Participating Employershealth And Welfare Trust Fund | $41.0M | $14.8M | 85/100 |
| 57 | Michigan Regional Council Of Carpenters Employee Benes Veba Fd | $122.3M | $111.2M | --- |
| 58 | Edward W Sparrow Hosp Assoc Mna Employees Health Reimb Arrangement | $9.1M | $27.4M | --- |
| 59 | International Transmission Company Retiree Benefit Trust | $13.6M | $123.7M | --- |
| 60 | Uaw Retirees Of The Dana Corporation Health And Welfare Tru | $21.6M | $376.4M | --- |
| 61 | Michiana Area Electrical Workers Plan 4 Trust | $3.5M | $10.3M | --- |
| 62 | Plumbers & Pipefitters Local No 333 Joint Apprenticeship & Training Fu | $4.8M | $8.2M | --- |
| 63 | Sheet Metal Workers Local 292 Supplemental Unemployment Benefit | $1.6M | $2.9M | --- |
| 64 | Dte Energy Company Veba Tr | $5.5B | $1.3B | 85/100 |
| 65 | Pipefitters Local No 636 Retiree Ins Fund | $16.9M | $17.9M | --- |
| 66 | Fisher Companies Veba | $5.3M | $540K | --- |
| 67 | Uaw Fca Ford General Motors Legal Services Plan Trust | $13.8M | $9.7M | --- |
| 68 | Coalition Of Detroit Public Safety Unions Tr | $13.4M | $24.5M | --- |
| 69 | Plumbers And Pipefitters Local Union 333 Health & Welfare Fund | $26.7M | $23.5M | --- |
| 70 | Boilermakers And Blacksmiths Afl Cio Local No 169 Employee Secu | $8.4M | $6.9M | --- |
| 71 | Clinton County Post Retirement Health Care Plan And Tr | $775K | $16.7M | --- |
| 72 | Post Retirement Benefit Plan And Trust For Eligible Employees Of La | $14.3M | $274.1M | --- |
| 73 | City Of Detroit Post 2014 Non Safety Employee Retiree Health Car | $59.9M | $47.1M | --- |
| 74 | Battle Creek Memorial Park Prptl Care Tr | $601K | $4.3M | --- |
| 75 | Sunset Hills Assoc Irr Endowment & Perpetual Care Tua | $873K | $7.2M | --- |
| 76 | Battle Creek Mem Park Assn | $949K | $1.3M | --- |
| 77 | Chapel Of Memorial Gardens Inc | $176K | $31K | --- |
| 78 | Franklin Cem Perp Care Tr U A | $527K | $882K | --- |
| 79 | Machpelah Cemetery Association Of Flint Michigan Inc | $345K | $1.5M | --- |
| 80 | Mount Elliott Cemetery | $39.7M | $345.5M | --- |
| 81 | Carpenters Guaranty Fund | $218K | $1.7M | --- |