| 1 | Florida Keys Electric Cooperative Assn INC Tavernier | $105.9M | $105.8M | $230.4M |
| 2 | Gulf Coast Electric Coop INC Wewahitchka | $76.4M | $76.1M | $269.1M |
| 3 | Jacksonville Police Officers and Fire Fighters Health Ins Tr Jacksonville | $68.5M | $68.5M | $83.1M |
| 4 | Tampa Firefighters and Police Officers Employee Health Plan Pembroke Pnes | $66.2M | $28.1M | $16.1M |
| 5 | Mount Sinai Hospital Insurance Trust No 1 Miami Beach | $47.0M | $47.0M | $2.5M |
| 6 | Iaff Local 587 Health Ins Tr Fund Miami | $39.9M | $33.4M | $34.5M |
| 7 | Miami Beach Firefighters Local 1510 Ins Tr Fund Fort Lauderdale | $30.5M | $14.0M | $42.3M |
| 8 | Heritage Master Cemetery Perpetual Care Trust Tennessee Orlando | $28.5M | $1.4M | $8.6M |
| 9 | Florida Bankers Health Consortium INC Winter Park | $26.2M | $26.2M | $1.5M |
| 10 | United Food & Commercial Workers Local 1000-OKLA Health & Welf Fund Pembroke Pnes | $22.2M | $7.8M | $12.0M |
| 11 | Atlanta Plumbers and Steamfitters Retiree Health and Welfare Fund Pembroke Pines | $20.9M | $4.8M | $9.3M |
| 12 | The Most Worshipful Grand Lodge of Free & Accepted Masons of Florida Jacksonville | $18.9M | $18.7M | $96.6M |
| 13 | Bcbsf Voluntary Employees Beneficiary Association Jacksonville | $17.7M | $4.0M | $106.0M |
| 14 | Talquin Water and Wastewater INC Quincy | $17.6M | $17.6M | $94.1M |
| 15 | St. Lucie County Fire District Employees Health & Welfare Trust Fort Pierce | $12.7M | $12.7M | $3.3M |
| 16 | Miramar Firefighters Local 2820 Veba Trust Fund Davie | $12.5M | $4.0M | $21.4M |
| 17 | Adp Totalsource INC Health Andwelfare Plan Trust Miami | $11.7M | $11.7M | $44.7M |
| 18 | Sarasota Firefighters Insurance Trust Fund Palm Bch Gdns | $11.1M | $4.4M | $50.2M |
| 19 | Broward County Professional Peramedic & Firefrighters Benefit Lauderhill | $10.3M | $5.3M | $36.2M |
| 20 | Oxbow Affiliated Companies Employee Benefit Tr Agreement West Palm Bch | $9.4M | $9.4M | $4.2M |
| 21 | League of Southeastern Credit Unions Tallahassee | $9.0M | $7.4M | $51.4M |
| 22 | Virginia Housing Development Authority Retiree Health Care Plan Orlando | $8.5M | $7.7M | $60.8M |
| 23 | Global Connections to Employment Health & Welfare Tr Pensacola | $8.0M | $8.0M | $3.7M |
| 24 | Athens Restaurant Employees Health Insurance Fund Orlando | $7.7M | $7.7M | $3.2M |
| 25 | Tucson Electric Power Company Retiree Medical Benefit Trust for Orlando | $7.3M | $3.4M | $24.8M |
| 26 | Destin Charity Wine Auction Foundation INC Miramar Beach | $5.6M | $4.0M | $4.4M |
| 27 | IBEW Local 613 & Contributing Employers Retiree Health Fund Pembroke Pnes | $5.6M | $2.7M | $3.7M |
| 28 | West Palm Beach Police Benevolent Assoc Retiree Health Benefit Fund West Palm Bch | $5.3M | $1.2M | $18.4M |
| 29 | Central Florida Tourism Oversight District Voluntary Employees Benef Orlando | $5.3M | $1.2M | $17.3M |
| 30 | Partnership for Community Health INC Pompano Beach | $5.1M | $5.1M | $1.5M |
| 31 | Coral Gables Fraternal Order of Police Health Trust Coral Gables | $4.1M | $4.1M | $2.7M |
| 32 | Fairpoint Regional Utility System INC Navarre | $3.9M | $3.9M | $23.4M |
| 33 | Pompano Beach Firefighters Local 1549 Veba Tr Fund Health Sick & Ac Pompano Beach | $3.6M | $3.0M | $21.0M |
| 34 | Heritage Master Cemetery Perpetual Care Trust Virginia Orlando | $3.0M | $603K | $2.5M |
| 35 | Plumbers and Pipefitters Local Union No 421 Vacation Fund Pembroke Pnes | $2.7M | $2.7M | $2.6M |
| 36 | St. Lucie County Fire District Retirees Health Insurance Board Port St. Lucie | $2.5M | $1.3M | $11.5M |
| 37 | Carolinas Electrical Workers Vacation Fund Pembroke Pnes | $1.9M | $1.9M | $1.1M |
| 38 | L-3 Communications Group Health Plan Bargained Group Veba Melbourne | $1.9M | $1.1M | $33.9M |
| 39 | Farm Hill Utilities INC Cantonment | $1.7M | $1.7M | $5.7M |
| 40 | Mossy Head Water Works Defuniak Spgs | $1.7M | $1.7M | $8.3M |
| 41 | Oak Ridge Cemetery Trust 07281970 Orlando | $1.7M | $361K | $2.5M |
| 42 | Lcmcd-lchcd Retiree Health Insurance Trust Fund Lehigh Acres | $1.7M | $1.7M | $13.7M |
| 43 | Boynton Beach Firefighters Retirement Insurance Fund Jupiter | $1.5M | $583K | $5.6M |
| 44 | Miami Association of Fire Fighters Health Benefit Tr Miami | $1.5M | $1.5M | $9.6M |
| 45 | Fire Fighters of Boca Raton Retiree Insurance Trust Fund Delray Beach | $1.4M | $1.2M | $11.2M |
| 46 | Rockdale County Board of Education Survivors Dsblty & Mdcl Bnft Trust Orlando | $1.4M | $202K | $5.0M |
| 47 | Most Worshipful Union Grnd Lodge Most Ancient & Hon Frat Free & Jacksonville | $1.2M | $1.1M | $2.8M |
| 48 | Jacksonville Police Death Benefit Fnd Jacksonville | $1.2M | $506K | $1.7M |
| 49 | Estero Fire Rescue Retiree Insurance Trust Fund Estero | $1.1M | $289K | $1.6M |
| 50 | Centro Asturiano de Tampa INC Tampa | $1.1M | $946K | $3.9M |