Form990
Click to see attachment
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)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
A For the 2015 calendar year, or tax year beginning 10-01-2015 , and ending 09-30-2016
BCheck if applicable:
CName of organization
NORTH CAROLINA BAR ASSOCIATION
HEALTH BENEFIT TRUST
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
8000 WESTON PARKWAY NO 200
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
CARY, NC27513
D Employer identification number

56-6595155
E Telephone number

G Gross receipts $ 47,166,794
F Name and address of principal officer:
ELIZABETH W VOLTZ
8000 WESTON PARKWAY NO 200
CARY,NC27513
I
Tax-exempt status: ( 9 ) LeftBullet (insert no.) or
J
Website:MediumBullet
N/A
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: 2002
M State of legal domicile: NC
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: MULTIPLE EMPLOYER WELFARE ARRANGEMENT
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 5
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 5
5 Total number of individuals employed in calendar year 2015 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 32,470,725 34,900,406
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 275,998 437,737
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 1,121,127 1,294,821
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 33,867,850 36,632,964
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)..... 31,044,634 32,006,416
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 6,400 6,300
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).... 4,658,054 4,581,319
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 35,709,088 36,594,035
19 Revenue less expenses. Subtract line 18 from line 12....... -1,841,238 38,929
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 15,219,532 14,916,209
21 Total liabilities (Part X, line 26)............. 4,062,306 3,621,739
22 Net assets or fund balances. Subtract line 21 from line 20..... 11,157,226 11,294,470
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 (2015)
Form 990 (2015)
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 TRUST IS A HEALTH BENEFIT PROGRAM WHEREBY AN EMPLOYEE OF A PARTICIPATING EMPLOYER, UPON EMPLOYMENT, MAY ELECT COVERAGE.
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 $   )
THE TRUST IS A SELF-FUNDED MULTIPLE-EMPLOYER WELFARE PLAN, OPERATED SOLELY AND EXCLUSIVELY AS A NON-PROFIT ENTITY FOR THE PURPOSE OF PROVIDING BENEFITS TO EMPLOYEES OF PARTICIPATING EMPLOYERS. THE NUMBER OF PARTICIPANTS AT 9/30/16 IS 3,696.
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 (2015)
Form 990 (2015)
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 Revenue Procedure 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 IClick to see attachment..................
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 IIClick to see attachment...
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 Click to see attachment.............
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 IVClick to see attachment..............
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 VClick to see attachment......
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.Click to see attachment...................
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 VIIClick to see attachment.......
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 VIIIClick to see attachment.......
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 IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
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 XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
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 Click to see attachment
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
 
 
Form 990 (2015)
Form 990 (2015)
Page 4
Part IV
Checklist of Required Schedules (continued)
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
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.......................
23
 
No
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, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II ................Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L,
Part IV ........................Click to see attachment
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV.....................Click to see attachment
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
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 in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2015)
Form 990 (2015)
Page 5
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
7
b
Enter the number of Forms W-2G included in 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
Yes
 
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
Yes
 
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
Yes
 
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
 
 
9a
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
 
 
Form 990 (2015)
Form 990 (2015)
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
5
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
5
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 in 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 in 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 in 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 (or 1024 if applicable), 990, and 990-T (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:
MediumBulletERIN O ORR8000 WESTON PARKWAY   CARY,NC27513 (919) 677-8900
Form 990 (2015)
Form 990 (2015)
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 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 and/or Box 7 of Form 1099-MISC) 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.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
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) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(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) ELIZABETH W VOLTZ......................................................................
TRUST CHAIR
 1.00
.................
  		X           1,400 0 0
(2) MICHELLE L FRAZIER......................................................................
TRUST SECRETARY
 1.00
.................
  		X           700 0 0
(3) M ANN ANDERSON......................................................................
TRUSTEE
 1.00
.................
  		X           1,400 0 0
(4) RALPH W MEEKINS......................................................................
TRUSTEE
 1.00
.................
  		X           1,050 0 0
(5) PHILIP R MILLER......................................................................
TRUSTEE
 1.00
.................
  		X           1,400 0 0
























Form 990 (2015)
Form 990 (2015)
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) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(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 5,950 0 0
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
 
No
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
BLUE CROSS BLUE SHIELD OF NORTH CAROLINA

5901 CHAPEL HILL RD
DURHAM,NC27707 		ADMINISTRATIVE SERVICES 2,274,016
LAWYERS INSURANCE AGENCY

8000 WESTON PARKWAY SUITE 200
CARY,NC27513 		ADMINISTRATIVE SERVICES 1,429,018
BUSINESSOLVER

1025 ASHWORTH RD STE 101
WEST DES MOINES,IA50265 		SOFTWARE SERVICES 159,670
EXPRESS SCRIPTS

1 EXPRESS WAY
ST LOUIS,MO63121 		ADMINISTRATIVE SERVICES 104,011
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet4
Form 990 (2015)
Form 990 (2015)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a-1f:$  
h Total.Add lines 1a-1f.......MediumBullet  
Program Service RevenueAmt Business Code
2a PREMIUMS EARNED 900099 34,900,406 34,900,406    
b
c
d
e
f All other program service revenue.        
g Total.Add lines 2a–2f.....MediumBullet 34,900,406
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ..........MediumBullet 239,578     239,578
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss)......MediumBullet        
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory   10,731,989
b Less: cost or other basis and sales expenses   10,533,830
c Gain or (loss)   198,159
d Net gain or (loss).....MediumBullet 198,159     198,159
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities..MediumBullet        
10a Gross sales of inventory, less
returns and allowances ..
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a REBATES EARNED 900099 1,294,821     1,294,821
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 1,294,821
12 Total revenue. See Instructions......MediumBullet 36,632,964 34,900,406 0 1,732,558
Form 990 (2015)
Form 990 (2015)
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    
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members 32,006,416  
5 Compensation of current officers, directors, trustees, and key employees .... 6,300      
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages        
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits .......        
10 Payroll taxes ...........        
11 Fees for services (non-employees):        
a Management ...... 1,592,601      
b Legal ......... 4,818      
c Accounting ........... 32,050      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 33,478      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,436,843      
12 Advertising and promotion ....        
13 Office expenses ....... 6,090      
14 Information technology ...... 140,034      
15 Royalties ..        
16 Occupancy ...........        
17 Travel ............ 2,645      
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..        
23 Insurance ... 74,752      
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 TAXES, LICENSES, AND FE 258,008      
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 36,594,035      
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 (2015)
Form 990 (2015)
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  
2 Savings and temporary cash investments ......... 1,507,196 2 3,092,524
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 96,997 4 227,595
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net ....   7  
8 Inventories for sale or use ........   8  
9 Prepaid expenses and deferred charges ...... 77,789 9 54,140
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation 10b     10c  
11 Investments—publicly traded securities . 12,281,739 11 9,528,441
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 1,255,811 15 2,013,509
16 Total assets. Add lines 1 through 15 (must equal line 34)... 15,219,532 16 14,916,209
Liabilities 17 Accounts payable and accrued expenses ..... 662,751 17 585,983
18 Grants payable ...   18  
19 Deferred revenue ......... 138,268 19 740,092
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D 3,261,287 25 2,295,664
26 Total liabilities. Add lines 17 through 25.. 4,062,306 26 3,621,739
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets   27  
28 Temporarily restricted net assets ...........   28  
29 Permanently restricted net assets   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ..... 0 30 0
31 Paid-in or capital surplus, or land, building or equipment fund ... 0 31 0
32 Retained earnings, endowment, accumulated income, or other funds 11,157,226 32 11,294,470
33 Total net assets or fund balances ........... 11,157,226 33 11,294,470
34 Total liabilities and net assets/fund balances ........ 15,219,532 34 14,916,209
Form 990 (2015)
Form 990 (2015)
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
36,632,964
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
36,594,035
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
38,929
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
11,157,226
5
Net unrealized gains (losses) on investments ...............
5
98,315
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
11,294,470
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 in
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
Yes
 
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
Yes
 
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 (2015)
Form 990 (2015)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
NORTH CAROLINA BAR ASSOCIATION
HEALTH BENEFIT TRUST
Employer identification number

56-6595155
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ....    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ....    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ...........
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ............................
Part II
Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2015

Schedule D (Form 990) 2015
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a)Current year (b)Prior year (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations .................
3a(i)
 
 
(ii) related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ...      
b Buildings        
c Leasehold improvements        
d Equipment ...        
e Other ...        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 0
Schedule D (Form 990) 2015

Schedule D (Form 990) 2015
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c)Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) REINS. RECOV & COLLECTED PREM. 944,346
(2) PHARMACY REBATES RECEIVABLE 619,908
(3) INVESTMENT INCOME RECEIVABLE 29,994
(4) TAXES RECEIVABLE 78,310
(5) FUNDS HELD ON DEPOSIT 340,951
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 2,013,509
Part X
Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
HEALTH CLAIMS LIABILITY 2,295,664
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 2,295,664
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2015

Schedule D (Form 990) 2015
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 36,676,960
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 43,996
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e 43,996
3 Subtract line 2e from line 1.................. 3 36,632,964
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 36,632,964
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 36,570,386
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d.................... 2e 0
3 Subtract line 2e from line 1................... 3 36,570,386
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b 23,649
c Add lines 4a and 4b..................... 4c 23,649
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 36,594,035

Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: THE SPONSOR ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND CONCLUDED THAT AS OF SEPTEMBER 30, 2016 AND 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
PART XII, LINE 4B - OTHER ADJUSTMENTS: STAT TO GAAP - CHANGE IN NON-ADMITS 23,649.
Schedule D (Form 990) 2015


Additional Data


Software ID:  
Software Version:  




Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
NORTH CAROLINA BAR ASSOCIATION
HEALTH BENEFIT TRUST
Employer identification number

56-6595155
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ...............Small Bullet $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2015
Schedule L (Form 990 or 990-EZ) 2015
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) NORTH CAROLINA BAR ASSOCIATION
  		VEBA SPONSOR       No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2015


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public
Inspection
Name of the organization
NORTH CAROLINA BAR ASSOCIATION
HEALTH BENEFIT TRUST
Employer identification number

56-6595155
Return Reference Explanation
FORM 990, PART VI, SECTION B, LINE 11 THE TRUST CHAIR REVIEWS AND SIGNS THE FORM 990 ONE WEEK PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 15 THE TRUSTEES RECEIVE AGREED UPON FEES BASED ON THEIR ATTENDANCE AT TRUSTEE MEETINGS THROUGHOUT THE YEAR.
FORM 990, PART VI, SECTION C, LINE 19 ALL FINANCIAL INFORMATION IS CURRENTLY ON FILE WITH THE NORTH CAROLINA DEPARTMENT OF INSURANCE FOR PUBLIC REVIEW.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2015


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

OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
NORTH CAROLINA BAR ASSOCIATION
HEALTH BENEFIT TRUST
Employer identification number

56-6595155
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)NC BAR ASSOCIATION
8000 WESTON PARKWAY

CARY,NC27513
56-0583941 		PROMOTING AND IMPROVING THE ADMINISTRATION OF JUSTICE NC 501(C)6    
 
No
(2)NC BAR ASSOCIATION FOUNDATION
 
 
         
 
 
(3)CENTER FOR DEATH PENALTY LITIGATION
 
 
         
 
 
(4)LAND LOSS PREVENTION PROJECT
 
 
         
 
 






For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2015
Schedule R (Form 990) 2015
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
(1) ARTHURS & FOLTZ LLP

 
 
     
                 
(2) BANKRUPTCY CENTER

 
 
     
                 
(3) BARRINGER SASSER LLP

 
 
     
                 
(4) BARTENFIELD INJURY LAW

 
 
     
                 
(5) BATTS BATTS & BELL LLP

 
 
     
                 
(6) BIBERSTEIN & NUNALEE

 
 
     
                 
(7) BLOCK CROUCH KEETER BEHM & SAYED LLP

 
 
     
                 
(8) BLUE STEPHENS & FELLERS LLP

 
 
     
                 
(9) BRADFORD HAYES LLP

 
 
     
                 
(10) BRENTADAMS & ASSOCIATES

 
 
     
                 
(11) BROOKS PIERCE MCLENDON HUMPRHEY & LEONARD LLP

 
 
     
                 
(12) BROWN CRUMP VANORE & TIERNEY LLP

 
 
     
                 
(13) BROWN ESTATE PLANNING & ELDER LAW

 
 
     
                 
(14) C MITCHELLHATCHETT III

 
 
     
                 
(15) COLOMBO KITCHIN DUNN BALL & PORTER LLP

 
 
     
                 
(16) CRAWFORD & CRAWFORD LLP

 
 
     
                 
(17) CURRIN & DUTRA LLP

 
 
     
                 
(18) DISANTI WATSON CAPUA & WILSON

 
 
     
                 
(19) DOZIER MILLER POLLARD & MURPHY LLP

 
 
     
                 
(20) EDMISTEN & WEBB LAW FIRM

 
 
     
                 
(21) EDWARDS & EDWARDS LLP

 
 
     
                 
(22) ERDMAN & HOCKFIELD LLP

 
 
     
                 
(23) EVERETT WOMBLE & LAWRENCE LLP

 
 
     
                 
(24) FARAH & CAMMARANO

 
 
     
                 
(25) FARVER & SKIDMORE LLP

 
 
     
                 
(26) FINANCIAL PROTECTION LAW CENTER

 
 
     
                 
(27) FINGER ROEMER BROWN & MARIANI LLP

 
 
     
                 
(28) FLETCHER PATENTS INC

 
 
     
                 
(29) GAY JACKSON & MCNALLY LLP

 
 
     
                 
(30) GAYLORD MCNALLY STRICKLAND & SNYDER LLP

 
 
     
                 
(31) GILL & TOBIAS LLP

 
 
     
                 
(32) GOLDSMITH & TOOMER

 
 
     
                 
(33) GOULDER IMMIGRATION LAW FIRM

 
 
     
                 
(34) GRIMES TEICH ANDERSON LLP

 
 
     
                 
(35) GROOME TUTTLE PIKE & BLAIR LLP

 
 
     
                 
(36) HARDEE & HARDEE LLP

 
 
     
                 
(37) HARPER LAW OFFICE

 
 
     
                 
(38) HATCH LITTLE & BUNN LLP

 
 
     
                 
(39) HENSON & TALLEY LLP

 
 
     
                 
(40) HIGH & CROWE LLP

 
 
     
                 
(41) HODGES COXE POTTER PHILLIPS LLP

 
 
     
                 
(42) HOMESLEY GAINES & DUDLEY LLP

 
 
     
                 
(43) HORNTHAL RILEY ELLIS & MALAND LLP

 
 
     
                 
(44) HUBBARD AND CATES ATTORNEYS

 
 
     
                 
(45) HUGGINS DAVIS& ASSOCIATES LLP

 
 
     
                 
(46) JONES BRANZ & TARSITANO

 
 
     
                 
(47) JONES HEWSON & WOOLARD

 
 
     
                 
(48) KENNEDY KENNEDY KENNEDY AND KENNEDY LLP

 
 
     
                 
(49) KILBRIDE MEDIATION INC

 
 
     
                 
(50) KLUTTZ REAMER HAYES RANDOLPH ADKINS & CARTER LLP

 
 
     
                 
(51) KOONTZ & SMITH

 
 
     
                 
(52) LAW OFFICES OF AMOS & KAPRAL LLP

 
 
     
                 
(53) LAW OFFICES OFTHOMAS G JACOBS

 
 
     
                 
(54) LINKOUS & ASSOCIATES

 
 
     
                 
(55) LOCKLEAR & CLARK LLP

 
 
     
                 
(56) LOOKOUT VENTURES INC

 
 
     
                 
(57) LOWRY & ASSOCIATES

 
 
     
                 
(58) MARTIN & VAN HOY LLP

 
 
     
                 
(59) MILLER & AUDINO LLP

 
 
     
                 
(60) MORNINGSTAR LAW GROUP

 
 
     
                 
(61) MORRISON LAW LLP

 
 
     
                 
(62) NODELL GLASS & HASKELL LLP

 
 
     
                 
(63) NORTHEN BLUE LLP

 
 
     
                 
(64) OAK CITY LAW LLP

 
 
     
                 
(65) O'HANLON & O'HANLON INC

 
 
     
                 
(66) PERRY BUNDY PLYLER & LONG LLP

 
 
     
                 
(67) ROBBINS MAY & RICH LLP

 
 
     
                 
(68) ROBINSON & LAWING LLP

 
 
     
                 
(69) RUFF BOND COBB WADE & BETHUNE LLP

 
 
     
                 
(70) SALLENGER & BROWN LLP

 
 
     
                 
(71) SATISKY & SILVERSTEIN LLP

 
 
     
                 
(72) SEANJOHNSON LAW FIRM

 
 
     
                 
(73) SHUFORD CADDELL & FRALEY LLP

 
 
     
                 
(74) SMITH & CHRISTENSEN LLP

 
 
     
                 
(75) SOTOMAYOR IP CONSULTING LTD

 
 
     
                 
(76) STEPHENSON LAW LLP

 
 
     
                 
(77) STILES BYRUM & HORNE LLP

 
 
     
                 
(78) SUMRELL SUGG CARMICHAEL HICKS & HART

 
 
     
                 
(79) TEAGUE CAMPBELL DENNIS & GORHAM LLP

 
 
     
                 
(80) THARRINGTON SMITH LLP

 
 
     
                 
(81) THIGPEN AND JENKINS LLP

 
 
     
                 
(82) TIPPENS & ZUROSKY LLP

 
 
     
                 
(83) TURNER LAW FIRM

 
 
     
                 
(84) UNIVERSITY STUDENT LEGAL SERVICES

 
 
     
                 
(85) WALL BABCOCK LLP

 
 
     
                 
(86) WARREN KERR WALSTON TAYLOR & SMITH LLP

 
 
     
                 
(87) WEATHERSPOON & VOLTZ LLP

 
 
     
                 
(88) WEST & SMITH LLP

 
 
     
                 
(89) WILLARD & WILLARD LLP

 
 
     
                 
(90) WILLIAMSON WALTON & SCOTT LLP

 
 
     
                 
(91) WILLIFORD MCCAULEY ATTORNEY AT LAW

 
 
     
                 
(92) YATES MCLAMB & WEYHER LLP

 
 
     
                 
(93) YOUNG MORPHIS BACH TAYLOR

 
 
     
                 
(94) YOW FOX & MANNEN LLP

 
 
     
                 
(95) ZACCHAEUS LEGAL SERVICES

 
 
     
                 
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) A GLINETT & ASSOCIATES PA

 
 
     
           
(2) A BURTONSHUFORD ATTORNEY AT LAW PLLC

 
 
     
           
(3) ABBIE GBAYNES PLLC

 
 
     
           
(4) ABRAMS & ABRAMS PA

 
 
     
           
(5) ACETO LAW OFFICE PA

 
 
     
           
(6) ACKERMAN LAW FIRM

 
 
     
           
(7) ADAMS HOWELL SIZEMORE & LENFESTEY PA

 
 
     
           
(8) ADDITON HIGGINS PENDLETON & ASHE PA

 
 
     
           
(9) ALEXANDER & DOYLE PA

 
 
     
           
(10) ALEXANDER RICKS PLLC

 
 
     
           
(11) ALLEN & PINNIX PA

 
 
     
           
(12) ALLEN WWOOD III

 
 
     
           
(13) ALLENMILLS PLLC

 
 
     
           
(14) ALLMAN SPRY LEGGETT & CRUMPLER PA

 
 
     
           
(15) ALTON RWILLIAMS

 
 
     
           
(16) ANDERS NEWTON PLLC

 
 
     
           
(17) ANDREA BDAVIS

 
 
     
           
(18) ANDREWMCCOPPIN PA

 
 
     
           
(19) ANGLIN LAW FIRM PLLC

 
 
     
           
(20) ANN VANO LAW FIRM PLLC

 
 
     
           
(21) ARMENDARIZ LAW OFFICE PLLC

 
 
     
           
(22) ARNETTE LAW OFFICES PLLC

 
 
     
           
(23) ARNOLD & SMITH PLLC

 
 
     
           
(24) ARTHUR MBLUE LAW OFFICE PA

 
 
     
           
(25) ASHEVILLE LAW OFFICES

 
 
     
           
(26) AUGER & AUGER LAW FIRM

 
 
     
           
(27) BAKEWELL & BELO PLLC

 
 
     
           
(28) BARBARA RMORGENSTERN PLLC

 
 
     
           
(29) BAREFOOT FAMILY LAW

 
 
     
           
(30) BARRETT LAW OFFICES PLLC

 
 
     
           
(31) BASS DUNKLIN LITTLE MCCULLOUGH & SMITH PLLC

 
 
     
           
(32) BATTEN LEE

 
 
     
           
(33) BATTLE WINSLOW SCOTT & WILEY PA

 
 
     
           
(34) BEACH LAW OFFICES

 
 
     
           
(35) BEASON & ELLIS CONFLICT RESOLUTION LLC

 
 
     
           
(36) BECKER LAW OFFICES PLLC

 
 
     
           
(37) BEDARD LAW PLLC

 
 
     
           
(38) BELL DAVIS & PITT PA

 
 
     
           
(39) BEN LEAGLES

 
 
     
           
(40) BENBOW & PHILLIPS PC

 
 
     
           
(41) BENDER LAW OFFICES PA

 
 
     
           
(42) BENNETT & GULLEY PA

 
 
     
           
(43) BENTON FAMILY LAW

 
 
     
           
(44) BEST & BEST

 
 
     
           
(45) BIGGERS & ASSOCIATES PLLC

 
 
     
           
(46) BLACK & GROSSMAN PA

 
 
     
           
(47) BLANCHARD MILLER LEWIS & ISLEY PA

 
 
     
           
(48) BLANCO TACKABERY & MATAMOROS PA

 
 
     
           
(49) BOB ALEDFORD

 
 
     
           
(50) BOEREMA LAW PLLC

 
 
     
           
(51) BOYDOH & HALE PLLC

 
 
     
           
(52) BOYETTE LAW FIRM

 
 
     
           
(53) BRENNAN LAW FIRM PLLC

 
 
     
           
(54) BREWER LAW PLLC

 
 
     
           
(55) BREWINGTON LAW GROUP PLLC

 
 
     
           
(56) BRIAN PPHILIPS

 
 
     
           
(57) BRIANDEBRUN PLLC LAW OFFICES OF

 
 
     
           
(58) BRIDGES LAW FIRM

 
 
     
           
(59) BRINKLEY WALSER STONER PLLC

 
 
     
           
(60) BROCKMANN LAW FIRM PC

 
 
     
           
(61) BROOKE & BROOKE ATTORNEYS AT LAW

 
 
     
           
(62) BROOKS STEVENS & POPE PA

 
 
     
           
(63) BROUGHTON WILKINS SMITH SUGG & THOMPSON PLLC

 
 
     
           
(64) BROWN BROWN & BROWN PLLC

 
 
     
           
(65) BROWNING & LONG PLLC

 
 
     
           
(66) BRYANT AND IVIE PLLC

 
 
     
           
(67) BUCKNER LAW OFFICE PLLC

 
 
     
           
(68) BUGG & WOLF PA

 
 
     
           
(69) BURCH JONETH & RODGERS PC

 
 
     
           
(70) BUTLER & QUINN

 
 
     
           
(71) BUTLER DANIEL & ASSOCIATES PLLC

 
 
     
           
(72) BUXTON R BAILEY PC

 
 
     
           
(73) BYRNE LAW PC

 
 
     
           
(74) C TODDWILLIFORD

 
 
     
           
(75) CAITLYN HTHOMSON ATTORNEY AT LAW PLLC

 
 
     
           
(76) CAMPBELL FAMILY LAW

 
 
     
           
(77) CARLAGANNON LAW

 
 
     
           
(78) CARLTON LAW GROUP PLLC

 
 
     
           
(79) CAROLESPAINHOUR

 
 
     
           
(80) CAROLINA STUDENT LEGAL SERVICES INC

 
 
     
           
(81) CASEY & ROBBINS PLLC

 
 
     
           
(82) CECIL RJENKINS JR PA

 
 
     
           
(83) CHAD BROWN LAW PLLC

 
 
     
           
(84) CHAMBERS & ENNIS PLLC

 
 
     
           
(85) CHAMPION GILES & HEMRIC PA

 
 
     
           
(86) CHANDLER LAW FIRM PA

 
 
     
           
(87) CHARLENE VEDWARDS LAW OFFICE

 
 
     
           
(88) CHARLESTON GROUP

 
 
     
           
(89) CHARLOTTEMITCHELL PLLC

 
 
     
           
(90) CHESNUTT CLEMMONS & PEACOCK PA

 
 
     
           
(91) CHESTEK PLLC

 
 
     
           
(92) CHICHESTER LAW OFFICE

 
 
     
           
(93) CHITWOOD & FAIRBAIRN

 
 
     
           
(94) CHRIS PEEBLES PLLC

 
 
     
           
(95) CHRISKARRENSTEIN PC

 
 
     
           
(96) CHRISTINARIVENBARK & ASSOCIATES

 
 
     
           
(97) CHRISTINE JSYLVESTER LAW OFFICE

 
 
     
           
(98) CHRISTOPHER TMAY

 
 
     
           
(99) CHRISTOPHERSHELBURN PLLC

 
 
     
           
(100) CHRISTOPHERSHUMATE PLLC

 
 
     
           
(101) CIOFFI LAW FIRM

 
 
     
           
(102) CLONINGER BARBOUR SEARSON & JONES PLLC

 
 
     
           
(103) COATS & BENNETT

 
 
     
           
(104) COLLINS & HENSLEY PA

 
 
     
           
(105) COLLINS FAMILY LAW GROUP

 
 
     
           
(106) CONNER GWYN SCHENCK PLLC

 
 
     
           
(107) CONRAD TROSCH & KEMMY PA

 
 
     
           
(108) CONSTANCE RCOVINGTON PLLC

 
 
     
           
(109) COOKSON LAW PLLC

 
 
     
           
(110) COOLIDGE LAW FIRM PLLC

 
 
     
           
(111) COPELEY JOHNSON & GRONINGER PLLC

 
 
     
           
(112) COWARD HICKS & SILER

 
 
     
           
(113) COX & GAGE PLLC

 
 
     
           
(114) COX & TILLERY

 
 
     
           
(115) COX LAW FIRM PLLC

 
 
     
           
(116) CREECH LAW FIRM PA

 
 
     
           
(117) CROSSWHITE & CROSSWHITE PA

 
 
     
           
(118) CROWE LAW FIRM

 
 
     
           
(119) CULP ELLIOTT & CARPENTER PLLC

 
 
     
           
(120) CURRIE TEEHOWELL PA

 
 
     
           
(121) CYNTHIA D BRIDGERS PC

 
 
     
           
(122) CYRUS DHOGUE III PA

 
 
     
           
(123) DANIEL EPOTTER PC

 
 
     
           
(124) DANIEL TBARKER PLLC

 
 
     
           
(125) DANIELHATLEY

 
 
     
           
(126) DAVID BALEXANDER PC

 
 
     
           
(127) DAVID CCORDES PC

 
 
     
           
(128) DAVID FERGUS SUTTON PA

 
 
     
           
(129) DAVID FMILLS P A

 
 
     
           
(130) DAVID H HOBSON ATTORNEY AT LAW

 
 
     
           
(131) DAVID HERRING PLLC

 
 
     
           
(132) DAVID RBADGER PA

 
 
     
           
(133) DAVID WSILVER PA

 
 
     
           
(134) DAVIDPISHKO

 
 
     
           
(135) DAVIES LAW PLLC

 
 
     
           
(136) DAVIS & WHITLOCK PC

 
 
     
           
(137) DAVIS AND DAVIS ATTORNEYS AT LAW

 
 
     
           
(138) DAVIS HARTMAN WRIGHT PLLC

 
 
     
           
(139) DAYNAKELLY PC LAW OFFICES OF

 
 
     
           
(140) DEAN HHUMPHREY PLLC

 
 
     
           
(141) DEATON & BIGGERS PLLC

 
 
     
           
(142) DEL RE LAW FIRM PLLC

 
 
     
           
(143) DENI CPIFER

 
 
     
           
(144) DEWEY RAMSAY & HUNT

 
 
     
           
(145) DIXON LAW OFFICES PLLC

 
 
     
           
(146) DODGE JONES AVERY INJURY LAW

 
 
     
           
(147) DOHERTY LAW OFFICES PC

 
 
     
           
(148) DONALD ECLARK JR

 
 
     
           
(149) DORAN SHELBY PETHEL & HUDSON PA

 
 
     
           
(150) DORRESTEIN LAW FIRM PC

 
 
     
           
(151) DOUGHTON & RICH PLLC

 
 
     
           
(152) DOUGLAS BGODWIN

 
 
     
           
(153) DOUGLAS BELLIOTT

 
 
     
           
(154) DUNN PITTMAN SKINNER & CUSHMAN PLLC

 
 
     
           
(155) DWIGHT WSNOW ATTORNEY

 
 
     
           
(156) ECHOLS PURSER & GLENN PLLC

 
 
     
           
(157) EDGERTON LAW FIRM PLLC

 
 
     
           
(158) EDWARDBROOKS

 
 
     
           
(159) EDWARDELDRED

 
 
     
           
(160) EGERTON & ASSOCIATES PA

 
 
     
           
(161) EISELE ASHBURN GREENE & CHAPMAN PA

 
 
     
           
(162) ELAM & ELAM PLLC

 
 
     
           
(163) ELIZABETHHARRISON

 
 
     
           
(164) ELLIOT MORGAN PARSONAGE

 
 
     
           
(165) ENNIS BAYNARD MORTON & MEDLIN PA

 
 
     
           
(166) EPTING & HACKNEY

 
 
     
           
(167) ERWIN & SIMPSON PLLC

 
 
     
           
(168) ESSEX RICHARDS PA

 
 
     
           
(169) ETKIN PLLC

 
 
     
           
(170) FABRICIUS & FABRICIUS PLLC

 
 
     
           
(171) FAGAN LAW FIRM

 
 
     
           
(172) FANNEY LAW OFFICE PLLC

 
 
     
           
(173) FARRELL LAW GROUP

 
 
     
           
(174) FERIKES & BLEYNAT PLLC

 
 
     
           
(175) FIELDS & COOPER PLLC

 
 
     
           
(176) FISHER CLINARD & CORNWELL PLLC

 
 
     
           
(177) FISHER STARK CASH PA

 
 
     
           
(178) FLOWERS & MARTIN PA

 
 
     
           
(179) FOIL LAW OFFICES

 
 
     
           
(180) FOSTER ROYAL PA

 
 
     
           
(181) FOYLES LAW FIRM PLLC

 
 
     
           
(182) FRANCIS WSTURGES PA

 
 
     
           
(183) FUSS LAW FIRM PC

 
 
     
           
(184) G LEEMARTIN LAW OFFICE

 
 
     
           
(185) G PATTESONWILLIAMS LAW OFFICES

 
 
     
           
(186) GACH & NOLEN PLLC

 
 
     
           
(187) GANLY & RAMER PLLC

 
 
     
           
(188) GARDNER SKELTON PLLC

 
 
     
           
(189) GARELLA LAW PC

 
 
     
           
(190) GARYPOOLE LAW OFFICE OF

 
 
     
           
(191) GASKINS & GASKINS

 
 
     
           
(192) GAYLORD RODGERS PLLC

 
 
     
           
(193) GEORGE W WISEMAN

 
 
     
           
(194) GERRANS FOSTER & SARGEANT PA

 
 
     
           
(195) GIORDANO GORDON & BURNS PLLC

 
 
     
           
(196) GLENN MILLS FISHER & MAHONEY

 
 
     
           
(197) GOLD LAW PA

 
 
     
           
(198) GORMAN & ASSOCIATES PA

 
 
     
           
(199) GOTTHOLM RALSTON & BENTON PLLC

 
 
     
           
(200) GRAEBE HANNA & SULLIVAN PLLC

 
 
     
           
(201) GRAHAM NUCKOLLS CONNER LAW FIRM PLLC

 
 
     
           
(202) GRAVES MAY PLLC

 
 
     
           
(203) GREGORY KJAMES PA

 
 
     
           
(204) GREGORY MKASH

 
 
     
           
(205) GREGORY TGRIFFIN ATTORNEY

 
 
     
           
(206) GREGORYALAN HEAFNER PA

 
 
     
           
(207) GREGORYKLEVA PC

 
 
     
           
(208) GRIFFIN LAW PLLC

 
 
     
           
(209) GUGENHEIM LAW OFFICES PC

 
 
     
           
(210) H EDWARDGEDDINGS JR PC

 
 
     
           
(211) H LRUTH III

 
 
     
           
(212) H STANLEYHARRIS PC

 
 
     
           
(213) HAGAN BARRETT & LANGLEY PLLC

 
 
     
           
(214) HAGER LAW OFFICE PC

 
 
     
           
(215) HAITHCOCK BARFIELD HULSE & KINSEY PLLC

 
 
     
           
(216) HALL & HALL ATTORNEYS AT LAW PC

 
 
     
           
(217) HAMILTON LAW FIRM PLLC

 
 
     
           
(218) HAMILTON STEPHENS STEELE MARTIN

 
 
     
           
(219) HANCE & HANCE PA

 
 
     
           
(220) HARDISONWOOD PC

 
 
     
           
(221) HAROLD GPOPE PA

 
 
     
           
(222) HARRIS CREECH WARD & BLACKERBY PA

 
 
     
           
(223) HART LAW FIRM

 
 
     
           
(224) HART LAW PLLC

 
 
     
           
(225) HARVELL AND COLLINS PA

 
 
     
           
(226) HAYES WILLIAMS TURNER & DAUGHTRY PA

 
 
     
           
(227) HAYES LAW PLLC

 
 
     
           
(228) HEDRICK LAW FIRM PC

 
 
     
           
(229) HEIDI GCHAPMAN PLLC

 
 
     
           
(230) HELMS ROBISON & LEE PA

 
 
     
           
(231) HENDRICK LAW FIRM PLLC

 
 
     
           
(232) HENSON & FUERST PA

 
 
     
           
(233) HERRING & MILLS PLLC

 
 
     
           
(234) HESTER & TUCKER PLLC

 
 
     
           
(235) HEWETT LAW FIRM PLLC

 
 
     
           
(236) HIGGINS & OWENS PLLC

 
 
     
           
(237) HINSON FAULK PA

 
 
     
           
(238) HIXSON LAW PLLC

 
 
     
           
(239) HOLLAND & O'CONNOR PLLC

 
 
     
           
(240) HOLLIFIELD LAW OFFICES PC

 
 
     
           
(241) HOMESLEY & WINGO PLLC

 
 
     
           
(242) HOPKINS & HOPKINS

 
 
     
           
(243) HOPPER & MULLIGAN PLLC

 
 
     
           
(244) HOPPER CUMMINGS PLLC

 
 
     
           
(245) HORNE HORNE PLLC

 
 
     
           
(246) HOSFORD & HOSFORD PC

 
 
     
           
(247) HUNTER & HEIN PLLC

 
 
     
           
(248) HUNTER HGALLOWAY III

 
 
     
           
(249) HYLAND & PADILLA PLLC

 
 
     
           
(250) HYLER & LOPEZ PA

 
 
     
           
(251) IRONS & IRONS PA

 
 
     
           
(252) IRVINE LAW FIRM

 
 
     
           
(253) ISENBERG & THOMPSON

 
 
     
           
(254) IVEY & EGGLESTON

 
 
     
           
(255) J ELLIOTTFIELD

 
 
     
           
(256) JACK WSTEWART

 
 
     
           
(257) JACKSON LAW FIRM PLLC

 
 
     
           
(258) JAMES MEDMONDS ATTORNEY

 
 
     
           
(259) JAMES NFREEMAN JR PC

 
 
     
           
(260) JAMES RAYERS PLLC

 
 
     
           
(261) JAMES MCELROY & DIEHL PA

 
 
     
           
(262) JAMESON PWELLS PA

 
 
     
           
(263) JANICE SHEAD PA

 
 
     
           
(264) JASON AKNIGHT PLLC

 
 
     
           
(265) JASONGAST PA

 
 
     
           
(266) JDVON GNECHTEN INC

 
 
     
           
(267) JEFFREY ERADFORD PA

 
 
     
           
(268) JENNIFER BLEWIS PLLC

 
 
     
           
(269) JEREMYGRIFFIN ATTORNEY AT LAW

 
 
     
           
(270) JERRY MEEK PLLC

 
 
     
           
(271) JETTON & MEREDITH

 
 
     
           
(272) JIMMOORE

 
 
     
           
(273) JOE DFLOYD LAW FIRM PA

 
 
     
           
(274) JOHN BFINCH PLLC

 
 
     
           
(275) JOHN FWIBLE PA

 
 
     
           
(276) JOHN MICHAELWINESETTE ATTORNEY

 
 
     
           
(277) JOHN OLAFFERTY JR

 
 
     
           
(278) JOHN RCUNNINGHAM III

 
 
     
           
(279) JOHN SIORIO PA

 
 
     
           
(280) JOHN WTAYLOR PC

 
 
     
           
(281) JOHNSON & JOHNSON PA

 
 
     
           
(282) JOHNSON LAW FIRM PA

 
 
     
           
(283) JOHNSTON & JOINES PLLC

 
 
     
           
(284) JONAS LAW FIRM PLLC

 
 
     
           
(285) JONES & CARTER PA

 
 
     
           
(286) JONES CHILDERS DONALDSON & WEBB PLLC

 
 
     
           
(287) JOSEPH ABLEDSOE

 
 
     
           
(288) JUSTICE HCAMPBELL & ASSOCIATES PA

 
 
     
           
(289) K LMILLER & HALL

 
 
     
           
(290) KATHERINEFREEMAN PLLC

 
 
     
           
(291) KEITH AWILLIAMS PA

 
 
     
           
(292) KELLI Y ALLEN IMMIGRATION LAW

 
 
     
           
(293) KENNETH MKIRKMAN

 
 
     
           
(294) KENNETH WFROMKNECHT II PA

 
 
     
           
(295) KEVIN DHALL

 
 
     
           
(296) KEVIN JBULLARD

 
 
     
           
(297) KEVIN LROCHFORD PLLC

 
 
     
           
(298) KIGHT LAW OFFICE PC

 
 
     
           
(299) KILPATRICK LAW GROUP PLLC

 
 
     
           
(300) KIRBY LAW FIRM PLLC

 
 
     
           
(301) KIRK PALMER & THIGPEN PA

 
 
     
           
(302) KIRKMAN WHITFORD BRADY & BERRYMAN PA

 
 
     
           
(303) KIRSCHBAUM NANNEY KEENAN & GRIFFIN

 
 
     
           
(304) KLINE LAW OFFICE PC

 
 
     
           
(305) KNOTT & BOYLE PLLC

 
 
     
           
(306) KOHUT & ADAMS PA

 
 
     
           
(307) KOONTZ HAWKINS & MILLER PLLC

 
 
     
           
(308) KRISTOFF LAW OFFICES PA

 
 
     
           
(309) KURTZ & BLUM PLLC

 
 
     
           
(310) LADDGASPAROVIC PA

 
 
     
           
(311) LANIER FOUNTAIN & CERUZZI

 
 
     
           
(312) LARSON LAW PLLC

 
 
     
           
(313) LAW OFFICE OF JEFFREY KOENIG

 
 
     
           
(314) LAW OFFICE OF SCOTT DBEASLEY PA

 
 
     
           
(315) LAW OFFICE OFSHANNAN TUORTO PA

 
 
     
           
(316) LAW OFFICES OF JASON E TAYLOR PC

 
 
     
           
(317) LAW OFFICES OF ROBERT H GOURLEY JR PA

 
 
     
           
(318) LAW OFFICES OF SARAH C BLOUNT PLLC

 
 
     
           
(319) LAW OFFICES OF WADE BYRD PA

 
 
     
           
(320) LAW OFFICES OFRON SCOTT PLLC

 
 
     
           
(321) LAWING FIRM PA

 
 
     
           
(322) LAWYERS MUTUAL LIABILITY INS CO

 
 
     
           
(323) LAWYERS MUTUAL LIABILITY INS CO

 
 
     
           
(324) LEANN MARTIN & ASSOCIATES PA

 
 
     
           
(325) LECROY LAW FIRM PLLC

 
 
     
           
(326) LEE LAW FIRM PLLC

 
 
     
           
(327) LEE LAW PLLC

 
 
     
           
(328) LEIGH PEEK ATTORNEY AT LAW PC

 
 
     
           
(329) LENNON CAMAK & BERTICS PLLC

 
 
     
           
(330) LEON ALUCAS ATTORNEY

 
 
     
           
(331) LEONARD & MOORE PLLC

 
 
     
           
(332) LEVINE & STEWART

 
 
     
           
(333) LEVINSON LAW FIRM PA

 
 
     
           
(334) LEWIS & ANDERSON PLLC

 
 
     
           
(335) LEZA DRISCOLL PLLC

 
 
     
           
(336) LILES & GODBEY PC

 
 
     
           
(337) LINCOLN DERR PLLC

 
 
     
           
(338) LINDA WARD LAW PC

 
 
     
           
(339) LINDSEY AND SCHRIMSHER PA

 
 
     
           
(340) LING & FARRAN

 
 
     
           
(341) LLOYD LAW OFFICE

 
 
     
           
(342) LOCKLEAR JACOBS HUNT & BROOKS

 
 
     
           
(343) LUDLUM LAW FIRM PA

 
 
     
           
(344) LUNN & FORRO PLLC

 
 
     
           
(345) M LYNNSMITH PC

 
 
     
           
(346) M REIDACREE JR PA

 
 
     
           
(347) MACDONALD LAW FIRM PLLC

 
 
     
           
(348) MADDOX AND GORHAM PA

 
 
     
           
(349) MANNING FULTON & SKINNER PA

 
 
     
           
(350) MARCARI RUSSOTTO SPENCER & BALABAN PC

 
 
     
           
(351) MARGIT MHICKS PA

 
 
     
           
(352) MARK ESHELLEY PC

 
 
     
           
(353) MARKFARBMAN

 
 
     
           
(354) MARSHALL & TAYLOR PLLC

 
 
     
           
(355) MARTIN & GIFFORD PLLC

 
 
     
           
(356) MARTIN ATETREAULT PA

 
 
     
           
(357) MASON & JONES PA

 
 
     
           
(358) MAST MAST JOHNSON WELLS & TRIMYER PA

 
 
     
           
(359) MATHESON LAW FIRM PA

 
 
     
           
(360) MATNEY & ASSOCIATES PA

 
 
     
           
(361) MATTHEWROTHBEIND ATTORNEY

 
 
     
           
(362) MCCOY WEAVER WIGGINS CLEVELAND ROSE RAY PLLC

 
 
     
           
(363) MCDERMOTT LAW PLLC

 
 
     
           
(364) MCELWEE FIRM PLLC

 
 
     
           
(365) MCFARLANE LAW OFFICE PA

 
 
     
           
(366) MCGILL & HAMPSON PA

 
 
     
           
(367) MCGRAW MEDIATION LLC

 
 
     
           
(368) MCKAIG & MCKAIG PA

 
 
     
           
(369) MCKINNEY LAW OFFICES PLLC

 
 
     
           
(370) MCNAMARA LYCANS & SHOLAR PC

 
 
     
           
(371) MCNEIL LAW FIRM PLLC

 
 
     
           
(372) MCPHERSON ROCAMORA & NICHOLSON PLLC

 
 
     
           
(373) MEDLIN & MEDLIN PA

 
 
     
           
(374) MELISSA APOLLOCK

 
 
     
           
(375) MELROSE LAW

 
 
     
           
(376) MEYNARDIE & NANNEY PLLC

 
 
     
           
(377) MICHAEL LOPEZ & ANDERS PLLC

 
 
     
           
(378) MICHAELDAVENPORT PC

 
 
     
           
(379) MICHELLE POORE PA

 
 
     
           
(380) MILAM & IDOL PLLC

 
 
     
           
(381) MILLER & ASSOCIATES PLLC

 
 
     
           
(382) MILLER & MONROE PLLC

 
 
     
           
(383) MILLER BOWLES LAW PLLC

 
 
     
           
(384) MILLER-HOGUE LAW FIRM PC

 
 
     
           
(385) MITCHELL & ASSOCIATES LAW FIRM PLLC

 
 
     
           
(386) MITCHELL AWOLF PLLC LAW OFFICSE OF

 
 
     
           
(387) MONK LAW FIRM PLLC

 
 
     
           
(388) MOORE LAW OFFICE PLLC

 
 
     
           
(389) MOOREFIELD & FISHER

 
 
     
           
(390) MORETZ & SKUFCA PLLC

 
 
     
           
(391) MORGAN LAW PLLC

 
 
     
           
(392) MORRIS LAW PLLC

 
 
     
           
(393) MORRISON LAW FIRM PLLC

 
 
     
           
(394) MORROW & BRITTON PLLC

 
 
     
           
(395) MORROW MEDIATION

 
 
     
           
(396) MORROW PORTER VERMITSKY FOWLER & TAYLOR PLLC

 
 
     
           
(397) MOSER GARNER AND BRUNER PA

 
 
     
           
(398) MULLEN HOLLAND & COOPER PA

 
 
     
           
(399) MULLINAX LAW FIRM

 
 
     
           
(400) MURPHY BILAK AND HOMILLER PLLC

 
 
     
           
(401) MYERS LAW FIRM PLLC

 
 
     
           
(402) NARRON OHALE & WHITTINGTON PA

 
 
     
           
(403) NESBITT LAW PLLC

 
 
     
           
(404) NICHOLLS & CRAMPTON PA

 
 
     
           
(405) NICHOLS CHOI & LEE PLLC

 
 
     
           
(406) NICHOLSON PHAM PLLC

 
 
     
           
(407) NORTH RALEIGH LAW GROUP PA

 
 
     
           
(408) OERTEL KOONTS & OERTEL PLLC

 
 
     
           
(409) OESTERREICH LAW PLLC

 
 
     
           
(410) ORSBON & FENNINGER LLP

 
 
     
           
(411) PAGE & ROGERS PA

 
 
     
           
(412) PAMELA HPOTTER PC

 
 
     
           
(413) PARKER & FREY PLLC

 
 
     
           
(414) PARKER LAW OFFICE PLLC

 
 
     
           
(415) PARNELL LAW OFFICE

 
 
     
           
(416) PARRY TYNDALL WHITE

 
 
     
           
(417) PARSONS SUMMA

 
 
     
           
(418) PARTON BUCKINGHAM PLLC

 
 
     
           
(419) PATTON LAW OFFICES PLLC

 
 
     
           
(420) PAUL ASUHR PLLC

 
 
     
           
(421) PAUL NBLAKE III LAW FIRM PLLC

 
 
     
           
(422) PAVEY LAW FIRM PA

 
 
     
           
(423) PAYNE LAW PLLC

 
 
     
           
(424) PEDIGO LAW FIRM PLLC

 
 
     
           
(425) PENNINGTON & SMITH ATTORNEYS

 
 
     
           
(426) PERKINSON LAW PLLC

 
 
     
           
(427) PERRY PERRY & PERRY PA

 
 
     
           
(428) PERRY RSAFRAN PA LAW OFFICE

 
 
     
           
(429) PETER APAUL PC

 
 
     
           
(430) PETTIS & SILVER PLLC

 
 
     
           
(431) PHYLLIS WLONG

 
 
     
           
(432) PINNA JOHNSTON & BURWELL PA

 
 
     
           
(433) PITTMAN & STEELE PLLC

 
 
     
           
(434) PLEASANT LAW PLLC

 
 
     
           
(435) PLUMMER RUSSELL & PLUMMER PLLC

 
 
     
           
(436) PLYLER LAW FIRM PA

 
 
     
           
(437) POISSON POISSON & BOWER PLLC

 
 
     
           
(438) POLLOCK & POLLOCK ATTORNEYS AT LAW

 
 
     
           
(439) POWELL & POWELL ATTORNEYS

 
 
     
           
(440) PRITCHETT & BURCH PLLC

 
 
     
           
(441) PRYZWANSKY LAW FIRM PA

 
 
     
           
(442) R LADAMS PLLC

 
 
     
           
(443) R LEEFARMER PLLC

 
 
     
           
(444) R THOMASNICHOLS JR ATTORNEY

 
 
     
           
(445) RABON LAW FIRM PLLC

 
 
     
           
(446) RAGSDALE & LIGGETT PLLC

 
 
     
           
(447) RAMSAY LAW FIRM PA

 
 
     
           
(448) RANDALL & STUMP PLLC

 
 
     
           
(449) RANDELL FHASTINGS LAW OFFICE

 
 
     
           
(450) RANEESINGLETON PLLC

 
 
     
           
(451) RAYNOR LAW FIRM PLLC

 
 
     
           
(452) REAVES LAW PLLC

 
 
     
           
(453) REDDING TISON & JONES PLLC

 
 
     
           
(454) REECE & REECE

 
 
     
           
(455) REGINALD FCOMBS PC

 
 
     
           
(456) REINHARDT LAW OFFICES PLLC

 
 
     
           
(457) RICHARD AGALT PLLC

 
 
     
           
(458) RICHARD B HAGER PA

 
 
     
           
(459) RICHARD DYEOMAN PLLC

 
 
     
           
(460) RICHARD DSPARKMAN & ASSOCIATES PA

 
 
     
           
(461) RICHARD HTOMBERLIN

 
 
     
           
(462) RICHARD LROBERTSON & ASSOCIATES PA

 
 
     
           
(463) RICHARD LSTANLEY ATTORNEY

 
 
     
           
(464) RICHARDFLEXNER LAW FIRM PA

 
 
     
           
(465) RICHARDMCINTYRE & ASSOCIATES PLLC

 
 
     
           
(466) RICHARDS LAW FIRM PC

 
 
     
           
(467) RICHARDSON & RICHARDSON

 
 
     
           
(468) RICHARDSON LAW FIRM PLLC

 
 
     
           
(469) ROBBHILL PLLC

 
 
     
           
(470) ROBERSON LAW PLLC

 
 
     
           
(471) ROBERT AMULLINAX PLLC

 
 
     
           
(472) ROBERT AKARNEY PA

 
 
     
           
(473) ROBERT CWHITT

 
 
     
           
(474) ROBERT DHINSHAW

 
 
     
           
(475) ROBERT EFULLER JR ATTORNEY

 
 
     
           
(476) ROBERTS LAW FIRM

 
 
     
           
(477) ROBERTSON IMMIGRATION LAW FIRM

 
 
     
           
(478) ROD AVUJOVIC ATTORNEY AT LAW PA

 
 
     
           
(479) RODMAN HOLSCHER PECK & EDWARDS PA

 
 
     
           
(480) ROOT & ROOT PLLC

 
 
     
           
(481) ROSENSTEEL FLEISHMAN PLLC

 
 
     
           
(482) RUBENFERNANDEZ PLLC

 
 
     
           
(483) RUDISILL WHITE & KAPLAN PLLC

 
 
     
           
(484) RUTHERFORD ROBERTSON PA

 
 
     
           
(485) RYAN J ADAMS PLLC

 
 
     
           
(486) RYAN SLUFT PLLC

 
 
     
           
(487) S TODD ADAMS PA

 
 
     
           
(488) SAMUEL AFOREHAND PA

 
 
     
           
(489) SANDRA LKNOX PC

 
 
     
           
(490) SANFORD LAW FIRM PC

 
 
     
           
(491) SANJAY RGOHIL PLLC

 
 
     
           
(492) SARITA LMALLARD

 
 
     
           
(493) SASSER LAW FIRM

 
 
     
           
(494) SCHMITZ LAW PC

 
 
     
           
(495) SCHNEIDER LAW GROUP PLLC

 
 
     
           
(496) SCHWEPPE LAW FIRM PA

 
 
     
           
(497) SCHWILM LAW FIRM PLLC

 
 
     
           
(498) SCOTT EREN LAW PLLC

 
 
     
           
(499) SCOTT LAW GROUP PLLC

 
 
     
           
(500) SCUDDDER LAW PLLC

 
 
     
           
(501) SCUDDER & HEDRICK

 
 
     
           
(502) SESSOMS & ROGERS PA

 
 
     
           
(503) SESSOMS & ROGERS PA

 
 
     
           
(504) SHANKLE LAW FIRM PA

 
 
     
           
(505) SHEDOR LAW FIRM PLLC

 
 
     
           
(506) SHEFFRON BRADLEY & ASSOCIATES

 
 
     
           
(507) SHERMAN & RODGERS PLLC

 
 
     
           
(508) SHUFORD CAGLE & MCCLELLAN PA

 
 
     
           
(509) SHULTS & ASSOCIATES

 
 
     
           
(510) SIEGEL & RHODENHISER PLLC

 
 
     
           
(511) SIGMON & ISENHOWER

 
 
     
           
(512) SIGMON CLARK MACKIE HUTTON HANVEY & FERRELL PA

 
 
     
           
(513) SMITH HORTON LAW PLLC

 
 
     
           
(514) SOLANA LAW PC

 
 
     
           
(515) SPENCE BERKAU & MCLAMB PA

 
 
     
           
(516) SPROUSE LAW FIRM PLLC

 
 
     
           
(517) SPRUNGER LAW PLLC

 
 
     
           
(518) STACY LADAMS

 
 
     
           
(519) STAFFORD R PEEBLES

 
 
     
           
(520) STANBACK LAW FIRM PLLC

 
 
     
           
(521) STARNES AYCOCK HAIRE HOGAN SAUNDERS & RIGSBEE PLLC

 
 
     
           
(522) STEPHEN CBAILEY PA

 
 
     
           
(523) STEPHENDIRKSEN

 
 
     
           
(524) STEPHENSON LAW FIRM PA

 
 
     
           
(525) STEVEN CFOLLUM

 
 
     
           
(526) STEVEN FJOHNSON II PA

 
 
     
           
(527) STEVEN NLONG PC

 
 
     
           
(528) STEVENS LAW FIRM PLLC

 
 
     
           
(529) STEWART LAW PA

 
 
     
           
(530) STONE & CHRISTY PA

 
 
     
           
(531) STRATEGIC PLANNING FOR FAMILY WEALTH

 
 
     
           
(532) STRAUCH GREEN & MISTRETTA PC

 
 
     
           
(533) STUART LAW FIRM PLLC

 
 
     
           
(534) STUART NWATLINGTON

 
 
     
           
(535) STUBBS & PERDUE PA

 
 
     
           
(536) SURRATT & THOMPSON PLLC

 
 
     
           
(537) SUSAN JHALL

 
 
     
           
(538) SUSAN PEACOCK LAW OFFICE

 
 
     
           
(539) SUSAN VTHOMAS PC

 
 
     
           
(540) SUSANNAH LBROWN

 
 
     
           
(541) SWAIN LAW PC

 
 
     
           
(542) SWINDELL & BOND PLLC

 
 
     
           
(543) TAIBI KORNBLUTH LAW GROUP PA

 
 
     
           
(544) TANYA MPOWERS PLLC

 
 
     
           
(545) TARLTON POLK PLLC

 
 
     
           
(546) TASH & KURTZ PLLC

 
 
     
           
(547) TAYLOR LAW OFFICE

 
 
     
           
(548) TEDDY MEEKINS & TALBERT PLLC

 
 
     
           
(549) TEMPLETON LAW FIRM PLLC

 
 
     
           
(550) TEPPER & EYSTER PLLC

 
 
     
           
(551) TERRY ALBRIGHTKENNY PC

 
 
     
           
(552) TEWKESBURY LAW OFFICES

 
 
     
           
(553) THE ADCOCK LAW FIRM PA

 
 
     
           
(554) THE ATKINSON LAW FIRM PLLC

 
 
     
           
(555) THE BUTLER FIRM PLLC

 
 
     
           
(556) THE CAUSEY LAW FIRM PA

 
 
     
           
(557) THE CW LAW GROUP PC

 
 
     
           
(558) THE DEATON LAW FIRM PLLC

 
 
     
           
(559) THE DEVIN LAW FIRM

 
 
     
           
(560) THE EPSTEIN LAW FIRM PLLC

 
 
     
           
(561) THE FORD FIRM PLLC

 
 
     
           
(562) THE GORDON LAW FIRM

 
 
     
           
(563) THE GUNTER LAW FIRM

 
 
     
           
(564) THE LAKE LAW OFFICE PLLC

 
 
     
           
(565) THE LAW OFFICE OF AARON CHANG PLLC

 
 
     
           
(566) THE LAW OFFICE OF WA LONG PLLC

 
 
     
           
(567) THE LAW OFFICES OF SONYA SDAVIS PA

 
 
     
           
(568) THE LAW OFFICES OF WILL SNYDER PLLC

 
 
     
           
(569) THE ODOM FIRM PLLC

 
 
     
           
(570) THE PENDLETON LAW FIRM

 
 
     
           
(571) THE SOUKUP LAW FIRM PLLC

 
 
     
           
(572) THE SUMWALT LAW FIRM

 
 
     
           
(573) THE TERRY LAW FIRM PLLC

 
 
     
           
(574) THE WOOTEN LAW FIRM

 
 
     
           
(575) THEDUGGAN LAW FIRM PC

 
 
     
           
(576) THOMAS & GODLEY

 
 
     
           
(577) THOMAS BKAKASSY ATTORNEY

 
 
     
           
(578) THOMAS EFULGHUM ATTY AT LAW PA

 
 
     
           
(579) THOMASMOORE LAW PLLC

 
 
     
           
(580) TILLMAN HINKLE & WHICHARD PLLC

 
 
     
           
(581) TIMOTHY BGAVIGAN PLLC

 
 
     
           
(582) TIMOTHY JEHLINGER PLLC

 
 
     
           
(583) TIMOTHYNUGENT PC

 
 
     
           
(584) TOLIN & TOLIN PLLC

 
 
     
           
(585) TOMBLIN FARMER & MORRIS PLLC

 
 
     
           
(586) TONYTINGEN PLLC

 
 
     
           
(587) TREGO HINES & LADENHEIM PLLC

 
 
     
           
(588) TRICIAWILSON LAW FIRM PLLC

 
 
     
           
(589) TWIGGS STRICKLAND & RABENAU PA

 
 
     
           
(590) UNTI & SMITH PLLC

 
 
     
           
(591) VAN HOY REUTLINGER ADAMS & DUNN

 
 
     
           
(592) VAN KAMPEN LAW PLLC

 
 
     
           
(593) VANDIVER & BRYAN PLLC

 
 
     
           
(594) VANN LAW FIRM PA

 
 
     
           
(595) VASQUEZ LAW FIRM PLLC

 
 
     
           
(596) W DAVIDWHITE PA ATTORNEY

 
 
     
           
(597) W WSEYMOUR JR PA

 
 
     
           
(598) W SLOANGOFORTH

 
 
     
           
(599) WALLACE AND GRAHAM PA

 
 
     
           
(600) WALLACE BARWICK LANDIS & STROUD PA

 
 
     
           
(601) WALLIS LAW FIRM PA

 
 
     
           
(602) WALTER LHINSON PA

 
 
     
           
(603) WARD SMITH & NORRIS PA

 
 
     
           
(604) WARRICK BRADSHAW AND LOCKAMY PA

 
 
     
           
(605) WAYNESIGMON PLLC

 
 
     
           
(606) WEBB & COYLE PLLC

 
 
     
           
(607) WEBSTER LAW FIRM PC

 
 
     
           
(608) WEBSTER LAW OFFICE PA

 
 
     
           
(609) WHEATLY WHEATLY WEEKS & LUPTON PA

 
 
     
           
(610) WHELESS & WHELESS PLLC

 
 
     
           
(611) WHITE & ALLEN PA

 
 
     
           
(612) WHITE & STRADLEY PLLC

 
 
     
           
(613) WILCOX LAW FIRM PLLC

 
 
     
           
(614) WILEY NICKEL PLLC

 
 
     
           
(615) WILLIAM FROGERS JR PA

 
 
     
           
(616) WILLIAM HDANIEL PA

 
 
     
           
(617) WILLIAM JCOTTER PA

 
 
     
           
(618) WILLIAM MWILLIS IV

 
 
     
           
(619) WILLIAM PHARRILL III PA

 
 
     
           
(620) WILLIAMS & WILLIAMS PLLC

 
 
     
           
(621) WILSON LAW PA

 
 
     
           
(622) WINGER LAW PLLC

 
 
     
           
(623) WITT LAW FIRM PA

 
 
     
           
(624) WORLEY & PELTZ

 
 
     
           
(625) YARBOROUGH WINTERS & NEVILLE PA

 
 
     
           
(626) ZAMORA LAW PLLC

 
 
     
           
Schedule R (Form 990) 2015
Schedule R (Form 990) 2015
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
 
No
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
 
No
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) JAMES MCELROY & DIEHL PA

 S 1,017,108 FMV
(2) BROOKS PIERCE MCLENDON HUMPRHEY & LEONARD LLP

 S 930,127 FMV
(3) BELL DAVIS & PITT PA

 S 753,496 FMV
(4) MANNING FULTON & SKINNER PA

 S 629,488 FMV
(5) BLANCO TACKABERY & MATAMOROS PA

 S 527,842 FMV
(6) THARRINGTON SMITH LLP

 S 418,622 FMV
(7) WALLACE AND GRAHAM PA

 S 411,767 FMV
(8) NORTH CAROLINA BAR ASSOCIATION

 S 404,873 FMV
(9) TEAGUE CAMPBELL DENNIS & GORHAM LLP

 S 375,306 FMV
(10) WHITE & ALLEN PA

 S 351,820 FMV
(11) RICHARD MSTEARNS ATTORNEY

 S 302,613 FMV
(12) PINNA JOHNSTON & BURWELL PA

 S 299,867 FMV
(13) YATES MCLAMB & WEYHER LLP

 S 296,514 FMV
(14) LAWYERS MUTUAL LIABILITY INS CO

 S 291,914 FMV
(15) HAMILTON STEPHENS STEELE MARTIN

 S 291,294 FMV
(16) RAGSDALE & LIGGETT PLLC

 S 253,068 FMV
(17) CULP ELLIOTT & CARPENTER PLLC

 S 247,681 FMV
(18) ALLMAN SPRY LEGGETT & CRUMPLER PA

 S 246,182 FMV
(19) HAYES WILLIAMS TURNER & DAUGHTRY PA

 S 230,329 FMV
(20) NORTH CAROLINA BAR ASSOCIATION FOUNDATION

 S 228,250 FMV
(21) COATS & BENNETT

 S 222,842 FMV
(22) MULLEN HOLLAND & COOPER PA

 S 216,386 FMV
(23) MARCARI RUSSOTTO SPENCER & BALABAN PC

 S 210,460 FMV
(24) HENSON & FUERST PA

 S 203,568 FMV
(25) WHEATLY WHEATLY WEEKS & LUPTON PA

 S 196,398 FMV
(26) MORNINGSTAR LAW GROUP

 S 191,913 FMV
(27) BRENTADAMS & ASSOCIATES

 S 184,693 FMV
(28) BATTLE WINSLOW SCOTT & WILEY PA

 S 179,894 FMV
(29) SESSOMS & ROGERS PA

 S 179,534 FMV
(30) DORAN SHELBY PETHEL & HUDSON PA

 S 177,758 FMV
(31) ARNOLD & SMITH PLLC

 S 171,625 FMV
(32) HARRIS CREECH WARD & BLACKERBY PA

 S 147,547 FMV
(33) GRIMES TEICH ANDERSON LLP

 S 146,705 FMV
(34) DISANTI WATSON CAPUA & WILSON

 S 144,619 FMV
(35) COLOMBO KITCHIN DUNN BALL & PORTER LLP

 S 143,569 FMV
(36) MCPHERSON ROCAMORA & NICHOLSON PLLC

 S 143,333 FMV
(37) SUMRELL SUGG CARMICHAEL HICKS & HART

 S 142,984 FMV
(38) NARRON OHALE & WHITTINGTON PA

 S 141,401 FMV
(39) COWARD HICKS & SILER

 S 139,443 FMV
(40) NODELL GLASS & HASKELL LLP

 S 138,935 FMV
(41) SESSOMS & ROGERS PA

 S 138,409 FMV
(42) MURPHY BILAK AND HOMILLER PLLC

 S 137,930 FMV
(43) YOUNG MORPHIS BACH TAYLOR

 S 133,247 FMV
(44) JONES CHILDERS DONALDSON & WEBB PLLC

 S 133,240 FMV
(45) STUBBS & PERDUE PA

 S 131,161 FMV
(46) TEDDY MEEKINS & TALBERT PLLC

 S 126,434 FMV
(47) ROBINSON & LAWING LLP

 S 125,820 FMV
(48) THIGPEN AND JENKINS LLP

 S 124,406 FMV
(49) HAITHCOCK BARFIELD HULSE & KINSEY PLLC

 S 123,410 FMV
(50) ADAMS HOWELL SIZEMORE & LENFESTEY PA

 S 123,388 FMV
(51) MCELWEE FIRM PLLC

 S 121,618 FMV
(52) ESSEX RICHARDS PA

 S 120,576 FMV
(53) R ANDERSONHAYNES ATTORNEY

 S 120,448 FMV
(54) HAGAN BARRETT & LANGLEY PLLC

 S 120,197 FMV
(55) SIGMON CLARK MACKIE HUTTON HANVEY & FERRELL PA

 S 119,982 FMV
(56) STATESVILLE CHAPTER 13 OFFICE

 S 118,671 FMV
(57) STARNES AYCOCK HAIRE HOGAN SAUNDERS & RIGSBEE PLLC

 S 117,935 FMV
(58) HORNTHAL RILEY ELLIS & MALAND LLP

 S 113,728 FMV
(59) PITTMAN & STEELE PLLC

 S 112,295 FMV
(60) CONNER GWYN SCHENCK PLLC

 S 111,588 FMV
(61) FIELDS & COOPER PLLC

 S 111,478 FMV
(62) HARDEE & HARDEE LLP

 S 111,202 FMV
(63) KIRK PALMER & THIGPEN PA

 S 111,181 FMV
(64) BROWN CRUMP VANORE & TIERNEY LLP

 S 109,259 FMV
(65) TIPPENS & ZUROSKY LLP

 S 107,466 FMV
(66) BLOCK CROUCH KEETER BEHM & SAYED LLP

 S 105,823 FMV
(67) POISSON POISSON & BOWER PLLC

 S 102,487 FMV
(68) RUDISILL WHITE & KAPLAN PLLC

 S 101,712 FMV
(69) GAY JACKSON & MCNALLY LLP

 S 101,287 FMV
(70) MARTIN & VAN HOY LLP

 S 101,191 FMV
(71) TASH & KURTZ PLLC

 S 100,366 FMV
(72) WEATHERSPOON & VOLTZ LLP

 S 100,185 FMV
(73) LOCKLEAR JACOBS HUNT & BROOKS

 S 99,659 FMV
(74) HELMS ROBISON & LEE PA

 S 98,644 FMV
(75) ALLEN & PINNIX PA

 S 98,220 FMV
(76) STILES BYRUM & HORNE LLP

 S 98,064 FMV
(77) DUNN PITTMAN SKINNER & CUSHMAN PLLC

 S 97,758 FMV
(78) PRITCHETT & BURCH PLLC

 S 97,282 FMV
(79) BUTLER & QUINN

 S 95,304 FMV
(80) STRAUCH GREEN & MISTRETTA PC

 S 94,769 FMV
(81) PARSONS SUMMA

 S 91,617 FMV
(82) BATTEN LEE

 S 91,066 FMV
(83) EGERTON & ASSOCIATES PA

 S 90,888 FMV
(84) GLENN MILLS FISHER & MAHONEY

 S 90,690 FMV
(85) CENTER FOR DEATH PENALTY LITIGATION

 S 89,640 FMV
(86) BROOKS STEVENS & POPE PA

 S 88,836 FMV
(87) KIRSCHBAUM NANNEY KEENAN & GRIFFIN

 S 87,759 FMV
(88) ALEXANDER RICKS PLLC

 S 87,514 FMV
(89) HINSON FAULK PA

 S 86,125 FMV
(90) KOONTZ & SMITH

 S 85,142 FMV
(91) HATCH LITTLE & BUNN LLP

 S 84,023 FMV
(92) WALL BABCOCK LLP

 S 83,209 FMV
(93) WILLIAM KGOLDFARB

 S 83,009 FMV
(94) ADDITON HIGGINS PENDLETON & ASHE PA

 S 81,951 FMV
(95) KLUTTZ REAMER HAYES RANDOLPH ADKINS & CARTER LLP

 S 81,894 FMV
(96) JOSEPH ABLEDSOE

 S 81,872 FMV
(97) GRAHAM NUCKOLLS CONNER LAW FIRM PLLC

 S 81,734 FMV
(98) LINCOLN DERR PLLC

 S 80,053 FMV
(99) HARVELL AND COLLINS PA

 S 79,749 FMV
(100) ABRAMS & ABRAMS PA

 S 78,756 FMV
(101) KNOTT & BOYLE PLLC

 S 78,431 FMV
(102) JONES & CARTER PA

 S 77,621 FMV
(103) CONRAD TROSCH & KEMMY PA

 S 77,382 FMV
(104) ZACCHAEUS LEGAL SERVICES

 S 75,871 FMV
(105) HOMESLEY & WINGO PLLC

 S 75,020 FMV
(106) BRINKLEY WALSER STONER PLLC

 S 74,768 FMV
(107) LANIER FOUNTAIN & CERUZZI

 S 73,970 FMV
(108) BASS DUNKLIN LITTLE MCCULLOUGH & SMITH PLLC

 S 73,816 FMV
(109) THOMAS & GODLEY

 S 72,895 FMV
(110) DOZIER MILLER POLLARD & MURPHY LLP

 S 72,678 FMV
(111) CHESNUTT CLEMMONS & PEACOCK PA

 S 71,887 FMV
(112) HYLER & LOPEZ PA

 S 71,316 FMV
(113) SALLENGER & BROWN LLP

 S 71,058 FMV
(114) FINANCIAL PROTECTION LAW CENTER

 S 70,525 FMV
(115) F BRYANBRICE JR

 S 70,139 FMV
(116) MCCOY WEAVER WIGGINS CLEVELAND ROSE RAY PLLC

 S 69,076 FMV
(117) BLANCHARD MILLER LEWIS & ISLEY PA

 S 68,486 FMV
(118) CHICHESTER LAW OFFICE

 S 68,366 FMV
(119) KURTZ & BLUM PLLC

 S 67,264 FMV
(120) STUART LAW FIRM PLLC

 S 66,926 FMV
(121) LAW OFFICES OF JASON E TAYLOR PC

 S 66,711 FMV
(122) YOUNG MSMITH ATTORNEY

 S 66,497 FMV
(123) FERIKES & BLEYNAT PLLC

 S 65,927 FMV
(124) BURCH JONETH & RODGERS PC

 S 65,594 FMV
(125) BATTS BATTS & BELL LLP

 S 65,123 FMV
(126) RODMAN HOLSCHER PECK & EDWARDS PA

 S 64,702 FMV
(127) PERRY RSAFRAN PA LAW OFFICE

 S 64,397 FMV
(128) JONAS LAW FIRM PLLC

 S 64,260 FMV
(129) SASSER LAW FIRM

 S 63,546 FMV
(130) CLONINGER BARBOUR SEARSON & JONES PLLC

 S 62,374 FMV
(131) TOMBLIN FARMER & MORRIS PLLC

 S 62,161 FMV
(132) WALLACE BARWICK LANDIS & STROUD PA

 S 61,411 FMV
(133) CURRIN & DUTRA LLP

 S 61,140 FMV
(134) STONE & CHRISTY PA

 S 60,886 FMV
(135) ARTHURS & FOLTZ LLP

 S 60,787 FMV
(136) ROBBINS MAY & RICH LLP

 S 60,651 FMV
(137) RACHELPICKARD ATTORNEY

 S 60,533 FMV
(138) CROWE LAW FIRM

 S 60,219 FMV
(139) YARBOROUGH WINTERS & NEVILLE PA

 S 60,048 FMV
(140) THE SUMWALT LAW FIRM

 S 59,837 FMV
(141) PENNINGTON & SMITH ATTORNEYS

 S 59,114 FMV
(142) SCUDDER & HEDRICK

 S 58,959 FMV
(143) MOSER GARNER AND BRUNER PA

 S 58,424 FMV
(144) GERRANS FOSTER & SARGEANT PA

 S 57,694 FMV
(145) MORROW PORTER VERMITSKY FOWLER & TAYLOR PLLC

 S 56,253 FMV
(146) BUGG & WOLF PA

 S 56,105 FMV
(147) COLLINS FAMILY LAW GROUP

 S 55,374 FMV
(148) THE PENDLETON LAW FIRM

 S 55,292 FMV
(149) LINDA WARD LAW PC

 S 55,117 FMV
(150) KRISTOFF LAW OFFICES PA

 S 54,610 FMV
(151) SURRATT & THOMPSON PLLC

 S 54,503 FMV
(152) GASKINS & GASKINS

 S 54,385 FMV
(153) JONES HEWSON & WOOLARD

 S 54,285 FMV
(154) BENNETT & GULLEY PA

 S 53,929 FMV
(155) ENNIS BAYNARD MORTON & MEDLIN PA

 S 52,908 FMV
(156) MILAM & IDOL PLLC

 S 52,837 FMV
(157) WORLEY & PELTZ

 S 52,304 FMV
(158) CHRISTOPHER TMAY

 S 52,143 FMV
(159) TEPPER & EYSTER PLLC

 S 51,329 FMV
(160) KIRKMAN WHITFORD BRADY & BERRYMAN PA

 S 51,312 FMV
Schedule R (Form 990) 2015
Schedule R (Form 990) 2015
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) 2015
Schedule R (Form 990) 2015
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) 2015

Additional Data


Software ID:  
Software Version: