C000075
2025-01-01
2025-09-30
C000075
2025-09-30
C000075
2024-01-01
2024-09-30
C000075
2024-09-30
C000075
2025-07-01
2025-09-30
C000075
2024-07-01
2024-09-30
C000075
2024-12-31
C000075
2023-12-31
C000075
ScheduleStatisticsOfOperationsOwnedByRespondentButOperatedByOthersAbstract
2025-01-01
2025-09-30
C000075
1
2025-01-01
2025-09-30
C000075
1
2024-01-01
2024-09-30
C000075
2
2025-01-01
2025-09-30
C000075
2
2024-01-01
2024-09-30
C000075
3
2025-01-01
2025-09-30
C000075
3
2024-01-01
2024-09-30
C000075
4
2025-01-01
2025-09-30
C000075
4
2024-01-01
2024-09-30
C000075
5
2025-01-01
2025-09-30
C000075
5
2024-01-01
2024-09-30
C000075
6
2025-01-01
2025-09-30
C000075
6
2024-01-01
2024-09-30
C000075
7
2025-01-01
2025-09-30
C000075
7
2024-01-01
2024-09-30
C000075
8
2025-01-01
2025-09-30
C000075
8
2024-01-01
2024-09-30
C000075
9
2025-01-01
2025-09-30
C000075
9
2024-01-01
2024-09-30
C000075
1
2025-01-01
2025-09-30
C000075
1
2024-01-01
2024-09-30
C000075
2
2025-01-01
2025-09-30
C000075
2
2024-01-01
2024-09-30
C000075
1
2025-01-01
2025-09-30
C000075
1
2024-01-01
2024-09-30
C000075
ferc:OilProductsMember
2025-01-01
2025-09-30
C000075
ferc:OilProductsTrunkMember
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
5
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
6
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
7
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
8
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
9
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
10
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
11
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
12
2025-01-01
2025-09-30
C000075
ferc:OilProductsMember
13
2025-01-01
2025-09-30
C000075
2
2025-01-01
2025-09-30
C000075
5
2025-01-01
2025-09-30
C000075
6
2025-01-01
2025-09-30
C000075
7
2025-01-01
2025-09-30
C000075
8
2025-01-01
2025-09-30
C000075
9
2025-01-01
2025-09-30
C000075
10
2025-01-01
2025-09-30
C000075
11
2025-01-01
2025-09-30
C000075
12
2025-01-01
2025-09-30
C000075
13
2025-01-01
2025-09-30
xbrli:pure
utr:bbl
iso4217:USD
<div><p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">1. None</font></p>
<p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">2. None</font></p>
<p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">3. None</font></p>
<p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">4. See Notes to Financial Statements Page 122, Note 2 - Commitments and Contingencies</font></p>
<p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;">5. NA</font></p></div>
NA
300083148
285937061
104439360
100299685
202928061
189293582
66793729
67731950
97155087
96643479
37645631
32567735
116424071
116283032
38569042
41051448
48533233
46505250
16809026
16610392
247657
162801
109574
50771
11628208
14444340
4062431
4768757
281835
511
6000
1135244
1394099
453735
520199
1135244
1394099
453735
520199
154430162
149900331
51872946
53464053
251585249
246543810
89518577
86031788
369360
190350
123120
63450
251215889
246353460
89395457
85968338
251215889
246353460
89395457
85968338
251215889
246353460
89395457
85968338
1586250
1586250
-128042
-128042
-128042
-128042
246225418
1458208
1458208
1388503
1388503
-53641
-53641
-53641
-53641
251162248
1334862
1334862
1481544779
1224191452
250080645
244959361
250080645
244959361
60000000
60000000
60000000
60000000
190080645
184959361
1671625424
1409150813
51696107
50092196
1723321531
1459243009
50560863
48698097
58817081
57433659
7070331
-18364631
1330127
272617
4651607
946581
2642458
-17145
308926577
322808569
31731707
41915896
23630294
21492406
-19564350
-1736594
35797651
61671708
204219980
225038774
-21812451
8259630
-261830082
-278450852
12903505
15642283
12903505
15642283
-60000000
-60000000
-47096495
-44357717
Change in Prepayments
11793026
-3525798
Change in Other Current Assets
-478557
711378
Change in Miscellaneous Other Assets
177447
116848
Change in Other Deferred Charges
-67276
474281
Change in Other Current Liabilities
875357
1427892
Change in Other NonCurrent Liabilities
-8371969
2337440
Undistributed (Earnings) Loss from Subsidiary Company
-1135244
-1394099
Other Postemployment Pension Plan Accrued Expenses
-149527
-147720
Change in Operating Oil Supply
-799
-17367
1
2
3
4
5
6
7
8
9
Change in Customer Advances for Construction
-22425659
-4730534
Net Salvage/(Cost of Removal)
2861309
2993940
1
2
Distributions to Members
-60000000
-60000000
1
296585063
296585063
3498085
3498085
300083148
30270346
30270346
30270346
2559923
2559923
2559923
41143965
41143965
41143965
39126388
39126388
39126388
-9772653
-9772653
-9772653
13289081
13289081
13289081
8704881
8704881
8704881
125321931
125321931
125321931
10961946
10961946
10961946
82967
82967
82967
3616838
3616838
3616838
148448
148448
148448
43608326
43608326
43608326
5445901
5445901
5445901
1217805
1217805
1217805
10166872
10166872
10166872
2357027
2357027
2357027
77606130
77606130
77606130
202928061
202928061
6009389
4260747
65010114
59688425
8049526
6719399
5428838
17221864
478557
84976424
87890435
1479533357
1275313377
51696107
50560863
1531229464
1325874240
2199186458
2169218286
861190049
822206567
1337996409
1347011719
190233
189434
929103644
905473350
386975369
371766614
542128275
533706736
1880314917
1880907889
841992
1019439
8679994
7880496
9521986
8899935
3506042791
3303572499
79235
200816
29829936
49719529
5163235
2312905
20801718
18764788
55874124
70998038
568867869
555964364
102645939
89117486
671513808
645081850
727387932
716079888
1053998466
1053998466
1532105642
2778654859
2587492611
3506042791
3303572499
California
29111 - Gasoline & Jet Fuel
191517250
191517250
20746526
169815446
190561972
Oregon
29111 - Gasoline & Jet Fuel
7110544
7110544
7113674
7113674
Texas
29111 - Gasoline & Jet Fuel
12658553
23808748
36467301
286026
35665963
35951989
California
29113 - Fuel Oil
46808034
46808034
10710537
35580249
46290786
Oregon
29113 - Fuel Oil
4628620
4628620
4598795
4598795
Texas
29113 - Fuel Oil
5178104
6909435
12087539
11953463
11953463
California
29119 - Transmix
1582210
1582210
3248402
3248402
Oregon
29119 - Transmix
29524
29524
Texas
29119 - Transmix
82405
128651
211056
684289
684289
17919062
282493492
300412554
31743089
268689805
300432894
17919062
282493492
300412554
31743089
268689805
300432894
2
5
6
7
8
9
10
11
12
13
<div><!--?xml version="1.0" encoding="utf-8" standalone="no"?-->
<p><font style="-aw-import: ignore;"><font style="font-weight: bold; font-style: italic;"> </font></font></p>
<p><font style="font-family: arial, helvetica, sans-serif; font-size: 16pt;"><font style="-aw-import: ignore;"><font style="font-weight: bold; font-style: italic;">1.</font><font style="width: 4.66pt; font-variant: normal; font-size-adjust: none; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-weight: normal; font-stretch: normal; line-height: normal; display: inline-block;">   </font></font><font style="font-weight: bold; font-style: italic;"> Interim Period Disclosures –</font></font></p>
<div style="line-height: 115%; font-family: Arial; font-size: 10pt;">
<div class="Section1">
<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; line-height: 115%; font-size: 16pt;">Because this is an interim period presentation, this report should be read along with the SFPP, L.P. (“the Company”, “our”, “we”, “us”) 2024 Annual Form 6 financial statements for more information.<font style="-aw-import: spaces;"> </font>For the nine months ended September 30, 2025, there have been no significant changes to the disclosures in our 2024 Form 6, Page 122, Notes to Financial Statements.</p>
<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; line-height: 115%; font-size: 16pt;"><font style="-aw-import: ignore;"><font style="font-weight: bold; font-style: italic;"> </font></font></p>
<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; line-height: 115%; font-size: 16pt;"><font style="-aw-import: ignore;"><font style="font-weight: bold; font-style: italic;">2.</font><font style="width: 4.66pt; font: 7pt 'Times New Roman'; display: inline-block; -aw-import: spaces;">   </font></font><font style="font-weight: bold; font-style: italic;">Commitments and Contingencies – </font></p>
<p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify; line-height: 115%; font-size: 16pt;"><font style="font-weight: bold; font-style: italic;"> </font></p>
<p style="margin-top: 0pt; margin-bottom: 10pt; line-height: 115%; font-size: 16pt;"><font style="font-family: Arial; font-weight: bold; font-style: italic;">Legal Matters -</font></p>
<p style="margin-top: 3pt; margin-bottom: 10pt; text-align: justify; line-height: 120%; font-size: 16pt;"><font style="font-family: Arial;">We are party to various legal, regulatory and other matters arising from the day-to-day operations of our businesses or certain predecessor operations that may result in claims against the Company. Although no assurance can be given, we believe, based on our experiences to date and taking into account accrued liabilities and insurance, that the ultimate resolution of such items will not have a material adverse impact to our financial position, cash flows or operating results. We believe we have numerous and substantial defenses to the matters to which we are a party and intend to vigorously defend the Company. When we determine a loss is probable of occurring and is reasonably estimable, we accrue an undiscounted liability for such contingencies based on our best estimate using information available at that time. If the estimated loss is a range of potential outcomes and there is no better estimate within the range, we accrue the amount at the low end of the range. We disclose contingencies where an adverse outcome may be material or, in the judgment of management, we conclude the matter should otherwise be disclosed.</font></p>
<p style="margin-top: 3pt; margin-bottom: 10pt; text-align: justify; line-height: 120%; font-size: 16pt;"><font style="font-family: Arial;">There are currently no material legal proceedings against the Company as of September 30, 2025.</font></p>
<p style="margin-top: 0pt; margin-bottom: 10pt; text-align: justify; line-height: 120%; font-size: 16pt;"><font style="font-weight: bold; font-style: italic;">Environmental Matters -</font></p>
<p style="margin-top: 14pt; margin-bottom: 14pt; text-align: justify; line-height: normal; font-size: 16pt;">We are subject to environmental cleanup and enforcement actions from time to time. In particular, the Comprehensive Environmental Response, Compensation and Liability Act generally imposes joint and several liability for cleanup and enforcement costs on current and predecessor owners and operators of a site, among others, without regard to fault or the legality of the original conduct, subject to the right of a liable party to establish a “reasonable basis” for apportionment of costs. Our operations are also subject to federal, state and local laws and regulations relating to protection of the environment. Although we believe our operations are in substantial compliance with applicable environmental laws and regulations, risks of additional costs and liabilities are inherent in our operations, and there can be no assurance that we will not incur significant costs and liabilities. Moreover, it is possible that other developments could result in substantial costs and liabilities to us, such as increasingly stringent environmental laws, regulations and enforcement policies under the terms of authority of those laws, and claims for damages to property or persons resulting from our operations.</p>
<p style="margin-top: 14pt; margin-bottom: 14pt; text-align: justify; line-height: normal; font-size: 16pt;">We are involved from time to time in governmental proceedings involving alleged violations of environmental and safety regulations, including alleged violations of the Clean Air Act and the Clean Water Act. As we receive notices of non-compliance, we attempt to negotiate and settle such matters where appropriate. These alleged violations may result in fines and penalties, but we do not believe any such fines and penalties, individually or in the aggregate, will be material. We are also currently involved in several governmental proceedings involving groundwater and soil remediation efforts under administrative orders or related state remediation programs. We have established a reserve to address the costs associated with the remediation.</p>
<p style="margin-top: 14pt; margin-bottom: 14pt; text-align: justify; line-height: normal; font-size: 16pt;">In addition, we are involved with and have been identified as a potentially responsible party in several federal and state superfund sites. Environmental reserves have been established for those sites where our contribution is probable and reasonably estimable. In addition, we are from time to time involved in civil proceedings relating to damages alleged to have occurred as a result of accidental leaks or spills of refined petroleum products.</p>
<p style="margin-top: 14pt; margin-bottom: 14pt; text-align: justify; line-height: normal; font-size: 16pt;">Although it is not possible to predict the ultimate outcomes, we believe that the resolution of the environmental matters, and other matters to which we are a party, will not have a material adverse effect on our financial position, cash flows or operating results.</p>
<p style="margin-top: 14pt; margin-bottom: 14pt; text-align: justify; line-height: normal; font-size: 16pt;"><font style="-aw-import: ignore;">  </font></p>
</div>
</div></div>
Meli A. Armstrong
Vice President - Accounting
/s/ Meli A. Armstrong
2025-12-04
6-Q
SFPP, L.P.
C000075
2025
Q3
1001 Louisiana Street, Suite 1000, Houston, TX 77002
Brandon Frederick
Divisional Controller
1001 Louisiana Street, Suite 1000, Houston, TX 77002
713-369-8716
O
2025-09-30
IRIS Carbon