Form990


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)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 10-01-2023 , and ending 09-30-2024
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
 
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 $ 65,145,710
F Name and address of principal officer:
ELIZABETH W VOLTZ
8000 WESTON PARKWAY
CARY,NC27513
I
Tax-exempt status: ( 9 ) (insert no.) or
J
Website:
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  
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
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 2023 (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, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 54,236,424 56,996,213
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 707,650 673,743
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 3,404,249 5,998,096
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 58,348,323 63,668,052
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)..... 50,984,423 58,672,535
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 6,650 6,650
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 5,891,028 5,977,562
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 56,882,101 64,656,747
19 Revenue less expenses. Subtract line 18 from line 12....... 1,466,222 -988,695
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 28,799,915 28,180,884
21 Total liabilities (Part X, line 26)............. 5,691,947 5,648,295
22 Net assets or fund balances. Subtract line 21 from line 20..... 23,107,968 22,532,589
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
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



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 (2023)
Form 990 (2023)
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 9/30/24 IS 4,613.
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 expenses  
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
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
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
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
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
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
List of Attached Documents:
// Content
.......
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
List of Attached Documents:
// Content
.......
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
List of Attached Documents:
// Content
............
11d
 
No
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
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
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
List of Attached Documents:
// Content
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
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 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
7
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
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 on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
 
No
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
 
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
 
 
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
ERIN ORR8000 WESTON PARKWAY SUITE 200   CARY,NC27513 (919) 677-8900
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

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

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

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) ELIZABETH W VOLTZ......................................................................
TRUST CHAIR
 1.00
.................
  		X   X       1,400 0 0
(2) PLATO C BARWICK III......................................................................
TRUSTEE
 1.00
.................
  		X           1,400 0 0
(3) PHILLIP R MILLER III......................................................................
SECRETARY
 1.00
.................
  		X   X       1,400 0 0
(4) SANDRA M CLARK......................................................................
TRUSTEE
 1.00
.................
  		X           1,050 0 0
(5) CHRISTOPHER T GRAEBE......................................................................
TRUSTEE
 1.00
.................
  		X           1,050 0 0
(6) WILLIAM STROUD......................................................................
TRUST MANAGER
 1.00
.................
  		    X       0 0 0






















Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 6,300 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 0
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 3,781,173
LAWYERS INSURANCE AGENCY

8000 WESTON PKWY SUITE 200
CARY,NC27513 		ADMINISTRATIVE SERVICES 2,188,647
BENEFITFOCUS

100 BENEFITFOCUS WAY
CHARLESTON,SC29492 		SOFTWARE SERVICES 274,886
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 3
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f  
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f.......  
Program Service RevenueAmt Business Code
2a PREMIUMS EARNED 900099 56,996,213 56,996,213    
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 56,996,213
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 844,301     844,301
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 1,307,100  
b Less: cost or other basis and sales expenses 7b 1,477,658  
c Gain or (loss) 7c -170,558  
d Net gain or (loss)......... -170,558     -170,558
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a REBATES EARNED 900099 5,998,096     5,998,096
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 5,998,096
12 Total revenue. See instructions..... 63,668,052 56,996,213 0 6,671,839
Form 990 (2023)
Form 990 (2023)
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 domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members ....... 58,672,535  
5 Compensation of current officers, directors, trustees, and key employees ........... 6,650      
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 ...... 2,070,742      
b Legal ......... 11,073      
c Accounting ........... 65,901      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 61,113      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 3,315,196      
12 Advertising and promotion ....        
13 Office expenses ....... 37,522      
14 Information technology ...... 286,641      
15 Royalties ..        
16 Occupancy ...........        
17 Travel ............        
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 ... 114,320      
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 15,054      
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 64,656,747      
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 if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
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 ......... 9,444,029 2 7,115,395
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 631,834 4 1,507,113
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ......   9  
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 . 18,094,035 11 18,298,307
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 ........... 630,017 15 1,260,069
16 Total assets. Add lines 1 through 15 (must equal line 33)... 28,799,915 16 28,180,884
Liabilities 17 Accounts payable and accrued expenses ..... 1,638,947 17 831,295
18 Grants payable ...   18  
19 Deferred revenue .........   19  
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  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 4,053,000 25 4,817,000
26 Total liabilities. Add lines 17 through 25.. 5,691,947 26 5,648,295
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions ..........   27  
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds ..... 0 29 0
30 Paid-in or capital surplus, or land, building or equipment fund ... 0 30 0
31 Retained earnings, endowment, accumulated income, or other funds 23,107,968 31 22,532,589
32 Total net assets or fund balances ........... 23,107,968 32 22,532,589
33 Total liabilities and net assets/fund balances ........ 28,799,915 33 28,180,884
Form 990 (2023)
Form 990 (2023)
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
63,668,052
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
64,656,747
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-988,695
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
23,107,968
5
Net unrealized gains (losses) on investments ...............
5
1,124,003
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
-710,687
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
22,532,589
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
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 Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
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 (2023)
Form 990 (2023)
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
right arrow 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.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
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 July 25, 2006, 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 right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
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
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
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 FASB 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 FASB 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 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
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 FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
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 right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
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).)..right arrow 0
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
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.)right arrow  
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.)right arrow  
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)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
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 4,817,000








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 4,817,000
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) 2022

Schedule D (Form 990) 2022
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 58,793,959
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 1,124,003
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 1,124,003
3 Subtract line 2e from line 1.................. 3 57,669,956
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 5,998,096
c Add lines 4a and 4b.................... 4c 5,998,096
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 63,668,052
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 58,658,651
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 -5,998,096
e Add lines 2a through 2d.................... 2e -5,998,096
3 Subtract line 2e from line 1................... 3 64,656,747
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  
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 64,656,747
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: MANAGEMENT ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND CONCLUDED THAT AS OF SEPTEMBER 30, 2024 AND 2023, 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 XI, LINE 4B - OTHER ADJUSTMENTS: REBATES EARNED 5,998,096.
PART XII, LINE 2D - OTHER ADJUSTMENTS: REBATES EARNED -5,998,096.
Schedule D (Form 990) 2022


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990)

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

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
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 11B 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.
FORM 990, PART XI, LINE 9: CHANGE IN NON-ADMITTED ASSETS -710,687.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


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

OMB No. 1545-0047
2023
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 PKWY

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


For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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) BARRINGER SASSER LLP

 
 
     
                 
(2) BARTENFIELD INJURY LAW

 
 
     
                 
(3) BARWICK MEDIATION

 
 
     
                 
(4) BATTS BATTS & BELL LLP

 
 
     
                 
(5) BLOCK CROUCH KEETER BEHM & SAYED LLP

 
 
     
                 
(6) BLUE LLP

 
 
     
                 
(7) BRADLEY A COXE PC

 
 
     
                 
(8) BRADSHAW ROBINSON & SLAWTER LLP

 
 
     
                 
(9) BROOKS PIERCE MCLENDON HUMPRHEY & LEONARD LLP

 
 
     
                 
(10) C MITCHELL HATCHETT III

 
 
     
                 
(11) COLOMBO KITCHIN DUNN BALL & PORTER LLP

 
 
     
                 
(12) CRANFILL SUMNER LLP

 
 
     
                 
(13) CUSTER MELNYK LLP

 
 
     
                 
(14) DEMAYO LAW OFFICES LLP AND ASSOCIATES

 
 
     
                 
(15) DODGE JONES LAW FIRM LLP

 
 
     
                 
(16) DOZIER MILLER LAW GROUP

 
 
     
                 
(17) EDMISTEN & WEBB LAW FIRM

 
 
     
                 
(18) EDWARDS & EDWARDS LLP

 
 
     
                 
(19) EQUITAS LAW PARTNERS LLP

 
 
     
                 
(20) EVERETT WOMBLE & LAWRENCE LLP

 
 
     
                 
(21) FARVER & SKIDMORE LLP

 
 
     
                 
(22) FLEMING & WILLIAMS LLP

 
 
     
                 
(23) FLETCHER PATENTS INC

 
 
     
                 
(24) GABRIEL BERRY & WESTON LLP

 
 
     
                 
(25) GAY & MCNALLY PLLP

 
 
     
                 
(26) GILL & TOBIAS LLP

 
 
     
                 
(27) GRIMES TEICH ANDERSON LLP

 
 
     
                 
(28) HATCH LITTLE & BUNN LLP

 
 
     
                 
(29) HAWKINS DELAFIELD & WOOD LLP

 
 
     
                 
(30) HENSON TALLEY & SCALLON LLP

 
 
     
                 
(31) HIGH & CROWE LLP

 
 
     
                 
(32) HODGSON RUSS LLP

 
 
     
                 
(33) HORNTHAL RILEY ELLIS & MALAND LLP

 
 
     
                 
(34) HUBBARD AND CATES ATTORNEYS

 
 
     
                 
(35) HUGGINS DAVIS & ASSOCIATES LLP

 
 
     
                 
(36) JONES BRANZ & WHITAKER LLP

 
 
     
                 
(37) KILBRIDE MEDIATION INC

 
 
     
                 
(38) KOONTZ & SMITH

 
 
     
                 
(39) LAW OFFICES OF AMOS & KAPRAL LLP

 
 
     
                 
(40) LAW OFFICES OF THOMAS G JACOBS

 
 
     
                 
(41) LINKOUS & ASSOCIATES

 
 
     
                 
(42) LOWRY & ASSOCIATES

 
 
     
                 
(43) MARK I NUNALEE PC

 
 
     
                 
(44) MARTIN VAN HOY & RAISBECK LLP

 
 
     
                 
(45) MCGILL & NOBLE LLP

 
 
     
                 
(46) MILLER & AUDINO LLP

 
 
     
                 
(47) MORNINGSTAR LAW GROUP

 
 
     
                 
(48) MORRISON LAW LLP

 
 
     
                 
(49) NODELL GLASS & HASKELL LLP

 
 
     
                 
(50) NORTHEN BLUE LLP

 
 
     
                 
(51) OAK CITY LAW LLP

 
 
     
                 
(52) PETTEY & PARTRICK LLP

 
 
     
                 
(53) RIDDLE & BRANTLEY LLP

 
 
     
                 
(54) ROBBINS MAY & RICH LLP

 
 
     
                 
(55) ROBINSON & LAWING LLP

 
 
     
                 
(56) RUFF BOND COBB WADE & BETHUNE LLP

 
 
     
                 
(57) SALLENGER LAW

 
 
     
                 
(58) SATISKY & SILVERSTEIN LLP

 
 
     
                 
(59) SEAN JOHNSON LAW FIRM

 
 
     
                 
(60) SHUFORD CADDELL & FRALEY LLP

 
 
     
                 
(61) SOTOMAYOR IP CONSULTING LTD

 
 
     
                 
(62) STEPHENSON LAW LLP

 
 
     
                 
(63) STILES BYRUM & HORNE LLP

 
 
     
                 
(64) STRIANESE HUCKERT LLP

 
 
     
                 
(65) TEAGUE CAMPBELL DENNIS & GORHAM LLP

 
 
     
                 
(66) THARRINGTON SMITH LLP

 
 
     
                 
(67) THIGPEN AND JENKINS LLP

 
 
     
                 
(68) TIPPENS & ZUROSKY LLP

 
 
     
                 
(69) UNIVERSITY STUDENT LEGAL SERVICES

 
 
     
                 
(70) WALKER ALLEN GRICE AMMONS & FOY LLP

 
 
     
                 
(71) WEATHERSPOON & VOLTZ LLP

 
 
     
                 
(72) WILLARD & WILLARD LLP

 
 
     
                 
(73) WILLIAMSON WALTON & SCOTT LLP

 
 
     
                 
(74) WILLIFORD MCCAULEY ATTORNEY AT LAW

 
 
     
                 
(75) WYRICK ROBBINS YATES & PONTON LLP

 
 
     
                 
(76) YOUNG MORPHIS BACH TAYLOR

 
 
     
                 
(77) YOW FOX & MANNEN LLP

 
 
     
                 
(78) 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 B MILLER LAW PLLC

 
 
     
           
(2) A BURTON SHUFORD ATTORNEY AT LAW PLLC

 
 
     
           
(3) A G LINETT & ASSOCIATES PA

 
 
     
           
(4) ABRAMS & ABRAMS PA

 
 
     
           
(5) AC CEBERIO LLC

 
 
     
           
(6) ADDITON PENDLETON & WITHERSPOON PA

 
 
     
           
(7) ADEWALE LEGAL PLLC

 
 
     
           
(8) ADVOCATE FAMILY LAW GROUP

 
 
     
           
(9) ALANNA D MADDOX

 
 
     
           
(10) ALEXANDER & DOYLE PA

 
 
     
           
(11) ALLEN & PINNIX PA

 
 
     
           
(12) ALLEN C FOSTER PLLC

 
 
     
           
(13) ALLEN CHESSON & GRIMES PLLC

 
 
     
           
(14) ALLEN MILLS PLLC

 
 
     
           
(15) ALLEN STAHL & KILBOURNE

 
 
     
           
(16) ALLEN W WOOD III

 
 
     
           
(17) ALLMAN SPRY LEGGETT CRUMPLER & HORN PA

 
 
     
           
(18) ALTON R WILLIAMS PLLC

 
 
     
           
(19) AMBER R MUEGGENBURG PLLC

 
 
     
           
(20) AMOS TYNDALL PLLC

 
 
     
           
(21) ANGLIN LAW FIRM PLLC

 
 
     
           
(22) ANN BRITTAIN GREEN PLLC

 
 
     
           
(23) ANNETTE R HEIM PA

 
 
     
           
(24) APOLLO SPORTS & ENT LAW GROUP

 
 
     
           
(25) ARLEDGE LAW FIRM PLLC

 
 
     
           
(26) ARMENDARIZ LAW OFFICE PLLC

 
 
     
           
(27) ARNETTE LAW OFFICES PLLC

 
 
     
           
(28) ARNOLD & SMITH PLLC

 
 
     
           
(29) ARTHUR M BLUE LAW OFFICE PA

 
 
     
           
(30) ASMER LAW PLLC

 
 
     
           
(31) ATHENIAN OATH ADVISORS LLC

 
 
     
           
(32) AUGER & AUGER LAW FIRM

 
 
     
           
(33) AUSTINCOOPER PLLC

 
 
     
           
(34) B JOSEPH CAUSEY JR

 
 
     
           
(35) BADDOUR PARKER HINE & HALE PC

 
 
     
           
(36) BAREFOOT FAMILY LAW

 
 
     
           
(37) BARRETT LAW OFFICES PLLC

 
 
     
           
(38) BASS DUNKLIN LITTLE MCCULLOUGH & SMITH PLLC

 
 
     
           
(39) BASS SOX MERCER

 
 
     
           
(40) BATTEN MCLAMB SMITH PLLC

 
 
     
           
(41) BEACH LAW OFFICES

 
 
     
           
(42) BEASON & TREHY CONFLICT RESOLUTION LLC

 
 
     
           
(43) BEECHLER TOMBERLIN PLLC

 
 
     
           
(44) BELL DAVIS & PITT PA

 
 
     
           
(45) BEN L EAGLES

 
 
     
           
(46) BENJAMIN W BAUCOM PA

 
 
     
           
(47) BENNETT & GULLEY PA

 
 
     
           
(48) BENTON FAMILY LAW

 
 
     
           
(49) BEST AND BEST PLLC

 
 
     
           
(50) BIGGERS & ASSOCIATES PLLC

 
 
     
           
(51) BIGGS LAW FIRM PLLC

 
 
     
           
(52) BILLICK ROGERS PA

 
 
     
           
(53) BLACK & BOONE PA

 
 
     
           
(54) BLACKTON LAW PLLC

 
 
     
           
(55) BLANCHARD MILLER LEWIS & ISLEY PA

 
 
     
           
(56) BLANCO TACKABERY & MATAMOROS PA

 
 
     
           
(57) BOBBY D MILLS

 
 
     
           
(58) BOEREMA LAW PLLC

 
 
     
           
(59) BOLLING & GHANNAM PLLC

 
 
     
           
(60) BOWLES PLLC

 
 
     
           
(61) BOYETTE LAW FIRM

 
 
     
           
(62) BOYETTE LAW PLLC

 
 
     
           
(63) BRAD BUCHANAN

 
 
     
           
(64) BRADLEY LAW FIRM PLLC

 
 
     
           
(65) BRAY & LONG PLLC

 
 
     
           
(66) BREEDEN LAW OFFICE

 
 
     
           
(67) BRENT ADAMS & ASSOCIATES

 
 
     
           
(68) BRIAN C JOHNSTON PLLC

 
 
     
           
(69) BRINGEWATT WOLTER & SNOVER PLLC

 
 
     
           
(70) BRINKLEY WALSER STONER PLLC

 
 
     
           
(71) BROCKMANN LAW FIRM PC

 
 
     
           
(72) BROUGHTON WILKINS SMITH SUGG & THOMPSON PLLC

 
 
     
           
(73) BROWN & SENTER

 
 
     
           
(74) BROWN CRUMP & TIERNEY PLLC

 
 
     
           
(75) BRYANT D PARIS III PLLC

 
 
     
           
(76) BUCKMILLER FROST PLLC

 
 
     
           
(77) BUGG & WOLF PA

 
 
     
           
(78) BULL & REINHARDT PLLC

 
 
     
           
(79) BURTON LAW FIRM PLLC

 
 
     
           
(80) BUTLER & QUINN

 
 
     
           
(81) BUXTON R BAILEY PC

 
 
     
           
(82) C J ROBINSON PA

 
 
     
           
(83) C TODD WILLIFORD

 
 
     
           
(84) CADRE COUNSEL CO

 
 
     
           
(85) CAMPBELL & ASSOCIATES PLLC

 
 
     
           
(86) CAPITAL CITY LAW

 
 
     
           
(87) CARDINAL LAW PARTNERS

 
 
     
           
(88) CARNES WARWICK PLLC

 
 
     
           
(89) CAROLINA STUDENT LEGAL SERVICES INC

 
 
     
           
(90) CAROLINA TAX TRUST & ESTATES

 
 
     
           
(91) CAROLINE KNOX PLLC

 
 
     
           
(92) CARPENTER & GUY PLLC

 
 
     
           
(93) CARROLL & CARROLL PLLC

 
 
     
           
(94) CARTER & CARTER PA

 
 
     
           
(95) CARY E CLOSE PA

 
 
     
           
(96) CASEY & ROBBINS PLLC

 
 
     
           
(97) CECIL R JENKINS JR PA

 
 
     
           
(98) CHAD BROWN LAW PLLC

 
 
     
           
(99) CHAMBERS & ENNIS PLLC

 
 
     
           
(100) CHARLENE V EDWARDS LAW OFFICE

 
 
     
           
(101) CHESNUTT & CLEMMONS

 
 
     
           
(102) CHESTEK PLLC

 
 
     
           
(103) CHILDERS LAW PLLC

 
 
     
           
(104) CHILMAN LAW FIRM PA

 
 
     
           
(105) CHINTAPALLI LAW FIRM PLLC

 
 
     
           
(106) CHITWOOD & FAIRBAIRN

 
 
     
           
(107) CHRIS CLARK PLLC

 
 
     
           
(108) CHRIS PEEBLES PLLC

 
 
     
           
(109) CHRISTIAN L PERRIN PLLC

 
 
     
           
(110) CHRISTINA RIVENBARK & ASSOCIATES

 
 
     
           
(111) CHRISTINE J SYLVESTER PA

 
 
     
           
(112) CHRISTMANN IMMIGRATION LLC

 
 
     
           
(113) CHRISTOPHER P EDWARDS PLLC

 
 
     
           
(114) CHRISTOPHER SHUMATE PLLC

 
 
     
           
(115) CIOFFI LAW FIRM

 
 
     
           
(116) CITRIN & WHITMAN PA

 
 
     
           
(117) CLAIRE SAMUELS LAW PLLC

 
 
     
           
(118) COATS & BENNETT

 
 
     
           
(119) COLLEEN BYERS MEDIATION LLC

 
 
     
           
(120) CONNELL & GELB PLLC

 
 
     
           
(121) CONNER GWYN SCHENCK PLLC

 
 
     
           
(122) CONRAD TROSCH & KEMMY PA

 
 
     
           
(123) CONSTANCE R COVINGTON PLLC

 
 
     
           
(124) COOLIDGE LAW FIRM PLLC

 
 
     
           
(125) CORDES LAW PLLC

 
 
     
           
(126) CORWIN LAW FIRM PLLC

 
 
     
           
(127) COWARD HICKS & SILER

 
 
     
           
(128) COX LAW FIRM PLLC

 
 
     
           
(129) CREAMER MILLOVITSCH PLLC

 
 
     
           
(130) CREECH DUNN & PERRY PA

 
 
     
           
(131) CRISP CHERRY MCCRAW PLLC

 
 
     
           
(132) CROWE LAW FIRM

 
 
     
           
(133) CULP ELLIOTT & CARPENTER PLLC

 
 
     
           
(134) CURRIN LAW PLLC

 
 
     
           
(135) CYNTHIA D BRIDGERS PC

 
 
     
           
(136) D P JEREMIAH PLLC

 
 
     
           
(137) DAN FRANCIS LAW FIRM PLLC

 
 
     
           
(138) DANICA LITTLE LAW PLLC

 
 
     
           
(139) DANIELS LAW FIRM PC

 
 
     
           
(140) DAVID A SHUFORD PLLC

 
 
     
           
(141) DAVID BRASWELL PLLC

 
 
     
           
(142) DAVID H HOBSON ATTORNEY AT LAW

 
 
     
           
(143) DAVID SELF LAW PLLC

 
 
     
           
(144) DAVID W SILVER PA

 
 
     
           
(145) DAVIES LAW PLLC

 
 
     
           
(146) DAVIS ATTORNEYS PC

 
 
     
           
(147) DAVIS HARTMAN WRIGHT PLLC

 
 
     
           
(148) DEAL LAW FIRM PLLC

 
 
     
           
(149) DEATON & BIGGERS PLLC

 
 
     
           
(150) DEBRA L FOSTER PLLC

 
 
     
           
(151) DECILLIS LAW FIRM PLLC

 
 
     
           
(152) DECKER LAW PLLC

 
 
     
           
(153) DEL RE LAW FIRM PLLC

 
 
     
           
(154) DENI C PIFER

 
 
     
           
(155) DEUTSCH & GOTTSCHALK PA

 
 
     
           
(156) DEWEY RAMSAY & HUNT

 
 
     
           
(157) DILLASHAW LAW FIRM PLLC

 
 
     
           
(158) DIXON LAW OFFICES PLLC

 
 
     
           
(159) DONALD E CLARK JR

 
 
     
           
(160) DONNA R COHEN

 
 
     
           
(161) DORRESTEIN LAW FIRM PC

 
 
     
           
(162) DOUGLAS B ELLIOTT

 
 
     
           
(163) DOWLING DEFENSE GROUP LLC

 
 
     
           
(164) DUGAN LAW PLLC

 
 
     
           
(165) DUNN PITTMAN SKINNER & ASHTON PLLC

 
 
     
           
(166) DUSTIN N STACY PLLC

 
 
     
           
(167) EATMON LAW FIRM PC

 
 
     
           
(168) EDGERTON LAW FIRM PLLC

 
 
     
           
(169) EDMONDS & MATTHEWS PLLC

 
 
     
           
(170) ELAM & ROUSSEAUX PLLC

 
 
     
           
(171) ELDRETH LAW FIRM PLLC

 
 
     
           
(172) ELLIOT MORGAN PARSONAGE

 
 
     
           
(173) ELYSE B JOHNSON PLLC

 
 
     
           
(174) ENNIS BAYNARD MORTON & MEDLIN PLLC

 
 
     
           
(175) ENVISAGE LAW PARTNERSHIP

 
 
     
           
(176) EPPERSON LAW GROUP PLLC

 
 
     
           
(177) ERDMAN LAW PLLC

 
 
     
           
(178) ERIN PATTERSON LAW PLLC

 
 
     
           
(179) ERWIN LAW FIRM PLLC

 
 
     
           
(180) ESSEX RICHARDS PA

 
 
     
           
(181) FABRICIUS & FABRICIUS PLLC

 
 
     
           
(182) FAGAN LAW FIRM

 
 
     
           
(183) FALLONE PLLC

 
 
     
           
(184) FANNEY LAW OFFICE PLLC

 
 
     
           
(185) FERIKES & BLEYNAT PLLC

 
 
     
           
(186) FIELDS & COOPER PLLC

 
 
     
           
(187) FINE STRATEGIES LLC

 
 
     
           
(188) FISHER STARK PA

 
 
     
           
(189) FITZGERALD HANNA & SULLIVAN PLLC

 
 
     
           
(190) FLEXNER HOUSER INJURY LAW

 
 
     
           
(191) FLOYD LAW PLLC

 
 
     
           
(192) FOIL LAW OFFICES

 
 
     
           
(193) FONTENOT & OYLER PLLC

 
 
     
           
(194) FOSBINDER LAW OFFICE

 
 
     
           
(195) FOYLES LAW FIRM PLLC

 
 
     
           
(196) FRANKEL RAINEY PLLC

 
 
     
           
(197) FREEDMAN THOMPSON WITT CEBERIO & BYRD PLLC

 
 
     
           
(198) FRINK FOY & YOUNT

 
 
     
           
(199) G LEE MARTIN LAW OFFICE

 
 
     
           
(200) G PATTESON WILLIAMS LAW OFFICES

 
 
     
           
(201) GALBAVY LAW PLLC

 
 
     
           
(202) GALUSZKA LAW PA

 
 
     
           
(203) GANLY & RAMER PLLC

 
 
     
           
(204) GARDNER LAW FIRM PLLC

 
 
     
           
(205) GARDNER SKELTON PLLC

 
 
     
           
(206) GARY POOLE LAW OFFICE OF

 
 
     
           
(207) GASKINS & GASKINS

 
 
     
           
(208) GENE DAVIS LAW PLLC

 
 
     
           
(209) GEORGE W WISEMAN

 
 
     
           
(210) GESSNER LAW PLLC

 
 
     
           
(211) GIBBONS LAW GROUP PLLC

 
 
     
           
(212) GILDA A HERNANDEZ

 
 
     
           
(213) GILLES LAW PLLC

 
 
     
           
(214) GILREATH SHEALY LAW PLLC

 
 
     
           
(215) GIRDWOOD & WILLIAMS PLLC

 
 
     
           
(216) GODLEY GLAZER & FUNK

 
 
     
           
(217) GODWIN AND WOOD PLLC

 
 
     
           
(218) GOLD LAW PA

 
 
     
           
(219) GONDRING LAW PLLC

 
 
     
           
(220) GRADY QUATTLEBAUM PLLC

 
 
     
           
(221) GRAHAM NUCKOLLS CONNER LAW FIRM PLLC

 
 
     
           
(222) GRAVES LAW PLLC

 
 
     
           
(223) GREEN MISTRETTA PLLC

 
 
     
           
(224) GREGORY K JAMES PA

 
 
     
           
(225) GRELL & WATSON PATENT ATTORNEYS LLC

 
 
     
           
(226) GRIFFIN LAW PLLC

 
 
     
           
(227) GRIMES YEOMAN PLLC

 
 
     
           
(228) GUGENHEIM LAW OFFICES PC

 
 
     
           
(229) GUIDRY LAW FIRM PLLC

 
 
     
           
(230) H DOCKERY TEELE JR PA

 
 
     
           
(231) HAGER LAW OFFICE PC

 
 
     
           
(232) HAITHCOCK BARFIELD & HULSE PLLC

 
 
     
           
(233) HALVORSEN LAW GROUP PLLC

 
 
     
           
(234) HAMILTON STEPHENS STEELE MARTIN

 
 
     
           
(235) HAMMER LAW PLLC

 
 
     
           
(236) HAMRICK & GALANIS PLLC

 
 
     
           
(237) HANCE & HANCE PA

 
 
     
           
(238) HANNAH E MILLER PLLC

 
 
     
           
(239) HARDISON WOOD PC

 
 
     
           
(240) HARPER LAW FIRM PLLC

 
 
     
           
(241) HARRIS CREECH WARD & BLACKERBY PA

 
 
     
           
(242) HART LAW PLLC

 
 
     
           
(243) HARTSOE & ASSOCIATES

 
 
     
           
(244) HARVELL AND COLLINS PA

 
 
     
           
(245) HAYES WILLIAMS TURNER & DAUGHTRY PA

 
 
     
           
(246) HAYES FIRM PLLC

 
 
     
           
(247) HEIDI E ROYAL LAW PLLC

 
 
     
           
(248) HELMS LAW GROUP PA

 
 
     
           
(249) HEMPHILL GELDER PC

 
 
     
           
(250) HENDREN REDWINE & MALONE PLLC

 
 
     
           
(251) HENSON & FUERST PA

 
 
     
           
(252) HERITAGE LAW

 
 
     
           
(253) HERRMANN & MURPHY PLLC

 
 
     
           
(254) HESTER & PAYSEUR PLLC

 
 
     
           
(255) HESTER & TUCKER PLLC

 
 
     
           
(256) HEWETT LAW FIRM PLLC

 
 
     
           
(257) HICKS LAW PLLC

 
 
     
           
(258) HIGGINS & OWENS PLLC

 
 
     
           
(259) HIGHLAND TITLE INC

 
 
     
           
(260) HILDERBRAN HITCHCOCK PA

 
 
     
           
(261) HILL LAW OFFICE PLLC

 
 
     
           
(262) HINSON FAULK PA

 
 
     
           
(263) HOCKADAY & HOCKADAY PA

 
 
     
           
(264) HOLLAND & O'CONNOR PLLC

 
 
     
           
(265) HOLLIFIELD LAW OFFICES PC

 
 
     
           
(266) HOLSCHER EDWARDS & HILL PA

 
 
     
           
(267) HOLTON LAW FIRM PLLC

 
 
     
           
(268) HOMESLEY & WINGO PLLC

 
 
     
           
(269) HOPKINS & HOPKINS

 
 
     
           
(270) HOPPER CUMMINGS PLLC

 
 
     
           
(271) HORNE & HORNE PLLC

 
 
     
           
(272) HOSFORD & HOSFORD PC

 
 
     
           
(273) HOYT G TESSENER PLLC

 
 
     
           
(274) HUNT & BROOKS PLLC

 
 
     
           
(275) HYLAND & PADILLA PLLC

 
 
     
           
(276) HYLER & AGAN PLLC

 
 
     
           
(277) IDDINGS & THACKER PLLC

 
 
     
           
(278) IDOL LAW PLLC

 
 
     
           
(279) IRENE KING LAW PLLC

 
 
     
           
(280) IRONS & IRONS PA

 
 
     
           
(281) IVEY & EGGLESTON ATTORNEYS AT LAW

 
 
     
           
(282) J ELLIOTT FIELD

 
 
     
           
(283) J GRADY LAW PLLC

 
 
     
           
(284) J GREER VANDERBERRY JR

 
 
     
           
(285) J KENT TRULL

 
 
     
           
(286) J ERIK GROVES PC

 
 
     
           
(287) JACK G LEZMAN PLLC

 
 
     
           
(288) JACK T BROCK II PLLC

 
 
     
           
(289) JACK W STEWART

 
 
     
           
(290) JACKSON LAW

 
 
     
           
(291) JAMES DENOBRIGA PLLC

 
 
     
           
(292) JAMES E HICKMON PLLC

 
 
     
           
(293) JAMES E P WALKER PC

 
 
     
           
(294) JAMES MCELROY & DIEHL PA

 
 
     
           
(295) JAMES R AYERS PLLC

 
 
     
           
(296) JASON A KNIGHT PLLC

 
 
     
           
(297) JASON GAST PA

 
 
     
           
(298) JC WHITE LAW GROUP PLLC

 
 
     
           
(299) JEFFREY E RADFORD PA

 
 
     
           
(300) JEFFREY W PORTER PC

 
 
     
           
(301) JENNIFER JERZAK BLACKMAN

 
 
     
           
(302) JEREMY ATLAS LAW PLLC

 
 
     
           
(303) JEREMY CLAYTON KING PA

 
 
     
           
(304) JERKINS LAW PLLC

 
 
     
           
(305) JERRY MEEK PLLC

 
 
     
           
(306) JESSICA LOCKLEAR PLLC

 
 
     
           
(307) JESSON & RAINS PLLC

 
 
     
           
(308) JETTON & MEREDITH

 
 
     
           
(309) JILL E BURTON & ASSOCIATES PLLC

 
 
     
           
(310) JOHN A HEDRICK PLLC

 
 
     
           
(311) JOHN ALAN HIGH PLLC

 
 
     
           
(312) JOHN B FINCH PLLC

 
 
     
           
(313) JOHN MILLER LAW FIRM PLLC

 
 
     
           
(314) JOHN P OHALE PA

 
 
     
           
(315) JOHN S IORIO PA

 
 
     
           
(316) JOHN W TAYLOR PC

 
 
     
           
(317) JOHNSON & GRONINGER PLLC

 
 
     
           
(318) JOHNSTON ALLISON & HORD PA

 
 
     
           
(319) JON ROUNTREE LAW FIRM PLLC

 
 
     
           
(320) JONATHAN HAMILTON LAW OFFICE PLLC

 
 
     
           
(321) JONES & CARTER PA

 
 
     
           
(322) JONES & SASNETT PA

 
 
     
           
(323) JONES AND JONES PLLC

 
 
     
           
(324) JORDAN & BLOUNT PLLC

 
 
     
           
(325) JOSEPH A BLEDSOE

 
 
     
           
(326) JUNEAU & MITCHELL

 
 
     
           
(327) KARRENSTEIN AND LOVE PLLC

 
 
     
           
(328) KATHERINE D VAN MARTER PLLC

 
 
     
           
(329) KATHERINE FREEMAN PLLC

 
 
     
           
(330) KELLI Y ALLEN IMMIGRATION LAW

 
 
     
           
(331) KELLY B MYERS PLLC

 
 
     
           
(332) KELLY THOMPSON FAMILY LAW

 
 
     
           
(333) KEN NANCE LAW PLLC

 
 
     
           
(334) KERNER LAW FIRM PLLC

 
 
     
           
(335) KEVIN J BULLARD

 
 
     
           
(336) KIGHT LAW OFFICE PC

 
 
     
           
(337) KIMBERLY LEE PLLC

 
 
     
           
(338) KIMBERLY SAXTON & ASSOC PLLC

 
 
     
           
(339) KIRK PALMER & THIGPEN PA

 
 
     
           
(340) KIRKMAN WHITFORD BRADY & BERRYMAN PA

 
 
     
           
(341) KIRSCHBAUM NANNEY KEENAN & GRIFFIN

 
 
     
           
(342) KLIEBERT LAW PLLC

 
 
     
           
(343) KLINE LAW OFFICE PC

 
 
     
           
(344) KOHUT ADAMS & RANDALL PA

 
 
     
           
(345) KOONTZ HAWKINS & MILLER PLLC

 
 
     
           
(346) KORNBLUTH GINSBERG LAW GROUP PA

 
 
     
           
(347) KRATT DEDMOND & ASSOCIATES PLLC

 
 
     
           
(348) KRCHNAVEK LAW PLLC

 
 
     
           
(349) KRIS J FELTHOUSEN PLLC

 
 
     
           
(350) KRISTOFF LAW OFFICES PA

 
 
     
           
(351) KURTZ & BLUM PLLC

 
 
     
           
(352) KURTZ WHITLEY GUY & SIMOS PLLC

 
 
     
           
(353) LANDON A DUNN PA

 
 
     
           
(354) LANGINO LAW PLLC

 
 
     
           
(355) LANIER FOUNTAIN & CERUZZI

 
 
     
           
(356) LAW OFFICE OF BETH SIBLEY PLLC

 
 
     
           
(357) LAW OFFICE OF EDWARD BROOKS PLLC

 
 
     
           
(358) LAW OFFICE OF GEOFFREY P DAVIS PC

 
 
     
           
(359) LAW OFFICE OF J CHRIS HUFF PC

 
 
     
           
(360) LAW OFFICE OF JEFFREY KOENIG

 
 
     
           
(361) LAW OFFICE OF JOHN ONG PLLC

 
 
     
           
(362) LAW OFFICE OF JOHN W KING JR PLLC

 
 
     
           
(363) LAW OFFICE OF KEVIN B LONG PLLC

 
 
     
           
(364) LAW OFFICE OF SCOTT D BEASLEY PA

 
 
     
           
(365) LAW OFFICE OF STEPHEN E ROBERTSON

 
 
     
           
(366) LAW OFFICE OF THOMAS W GOODEN PLLC

 
 
     
           
(367) LAW OFFICE OF TRACIE YARBOROUGH PC

 
 
     
           
(368) LAW OFFICE OF ZACHARY S RIVENBARK PLLC

 
 
     
           
(369) LAW OFFICEOF SHANNAN TUORTO PA

 
 
     
           
(370) LAW OFFICES OF ALYSSA E KISBY-MEADOWS PLLC

 
 
     
           
(371) LAW OFFICES OF DAYNA KELLY PC

 
 
     
           
(372) LAW OFFICES OF DOSTER & BROWN PA

 
 
     
           
(373) LAW OFFICES OF E KEEN LASSITER PA

 
 
     
           
(374) LAW OFFICES OF JASON E TAYLOR

 
 
     
           
(375) LAW OFFICES OF KEITH A WILLIAMS PA

 
 
     
           
(376) LAW OFFICES OF RICHARD J COSTANZA PA

 
 
     
           
(377) LAW OFFICES OF ROBERT H GOURLEY JR PA

 
 
     
           
(378) LAW OFFICES OF ROBERT O CRAWFORD III PLLC

 
 
     
           
(379) LAW OFFICES OF RON SCOTT PLLC

 
 
     
           
(380) LAW OFFICES OF ROY A DAWSON PA

 
 
     
           
(381) LAWYERS MUTUAL LIABILITY INS CO

 
 
     
           
(382) LEAVEN LAW FIRM

 
 
     
           
(383) LECROY LAW FIRM PLLC

 
 
     
           
(384) LEE LAW PLLC

 
 
     
           
(385) LEHNHARDT PRICE PLLC

 
 
     
           
(386) LEIGH PEEK ATTORNEY AT LAW PC

 
 
     
           
(387) LENGYEL AND NAPPI PLLC

 
 
     
           
(388) LENNON CAMAK & BERTICS PLLC

 
 
     
           
(389) LEONARD & MOORE PLLC

 
 
     
           
(390) LESNIK FAMILY LAW

 
 
     
           
(391) LILES & GODBEY PC

 
 
     
           
(392) LINCOLN DERR PLLC

 
 
     
           
(393) LINDA WARD LAW PC

 
 
     
           
(394) LINDSEY AND SCHRIMSHER PA

 
 
     
           
(395) LISA F VAUGHN PLLC

 
 
     
           
(396) LISA HENNESSY FITZPATRICK PLLC

 
 
     
           
(397) LITTLEWOOD LAW PLLC

 
 
     
           
(398) LLOYD LAW OFFICE

 
 
     
           
(399) LORD & LINDLEY PLLC

 
 
     
           
(400) LUCAS & DAVIS PA

 
 
     
           
(401) LUDLUM LAW FIRM PA

 
 
     
           
(402) LUFT TUMLIN PLLC

 
 
     
           
(403) LUNN & FORRO PLLC

 
 
     
           
(404) M LYNN SMITH PC

 
 
     
           
(405) M REID ACREE JR PA

 
 
     
           
(406) MACRAE LAW FIRM PLLC

 
 
     
           
(407) MADDOX AND GORHAM PA

 
 
     
           
(408) MAGNOLIA TITLE COMPANY LLC

 
 
     
           
(409) MAHONEY LAW PC

 
 
     
           
(410) MALONEY LAW & ASSOCIATES PLLC

 
 
     
           
(411) MANISHA PATEL

 
 
     
           
(412) MANNING FULTON & SKINNER PA

 
 
     
           
(413) MARGIT M HICKS PA

 
 
     
           
(414) MARK D LOCKLEAR PLLC

 
 
     
           
(415) MARK FARBMAN

 
 
     
           
(416) MARK T SUMWALT

 
 
     
           
(417) MARSHALL & TAYLOR PLLC

 
 
     
           
(418) MARTIN A TETREAULT PA

 
 
     
           
(419) MARTIN LAW FIRM PA

 
 
     
           
(420) MASSEY LAW PLLC

 
 
     
           
(421) MAST JOHNSON TRIMYER WRIGHT BOOKER & VAN PATTEN

 
 
     
           
(422) MATHESON & ASSOCIATES PLLC

 
 
     
           
(423) MATHESON LAW FIRM PA

 
 
     
           
(424) MATNEY MOSLEY PC

 
 
     
           
(425) MATTHEW C SUCZYNSKI PLLC

 
 
     
           
(426) MATTHEW E STONE PLLC

 
 
     
           
(427) MATTHEW K ROGERS PLLC

 
 
     
           
(428) MAUNEY PLLC

 
 
     
           
(429) MAYO GOVERNANCE ADVISORS LLC

 
 
     
           
(430) MCCOLLUM LAW PC

 
 
     
           
(431) MCCRARY LAW FIRM PLLC

 
 
     
           
(432) MCFARLANE LAW OFFICE PA

 
 
     
           
(433) MCGRAW MEDIATION LLC

 
 
     
           
(434) MCGUIRE WOOD & BISSETTE

 
 
     
           
(435) MCINTYRE LAW OFFICE PLLC

 
 
     
           
(436) MCKAIG & MCKAIG PA

 
 
     
           
(437) MCKINNEY LAW OFFICES PLLC

 
 
     
           
(438) MCMILLAN PSAROUDIS & MARKEY PA

 
 
     
           
(439) MCNAMARA LYCANS & MYERS PC

 
 
     
           
(440) MCPHAIL & MCPHAIL PA

 
 
     
           
(441) MCPHERSON ROCAMORA NICHOLSON WILSON & HINKLE PLLC

 
 
     
           
(442) MELISSA A POLLOCK

 
 
     
           
(443) MELROSE LAW

 
 
     
           
(444) MERCEDES O CHUT PA

 
 
     
           
(445) MEYNARDIE & NANNEY PLLC

 
 
     
           
(446) MIANO LAW PC

 
 
     
           
(447) MICHAEL & RUSSELL PA

 
 
     
           
(448) MICHAEL DAVENPORT PC

 
 
     
           
(449) MICHAEL ELTING & ANDERS

 
 
     
           
(450) MICHAELLE POORE PA

 
 
     
           
(451) MIDDLEBROOKS LAW PLLC

 
 
     
           
(452) MILLBERG GORDON STEWART PLLC

 
 
     
           
(453) MILLER CUSHING HOLLADY PLLC

 
 
     
           
(454) MILLER MONROE & PLYLER PLLC

 
 
     
           
(455) MILLER-HOGUE LAW FIRM PC

 
 
     
           
(456) MIRANDA LAW FIRM PLLC

 
 
     
           
(457) MITCHELL & ASSOCIATES LAW FIRM PLLC

 
 
     
           
(458) MITCHELL & SUHR PLLC

 
 
     
           
(459) MOEN LEGAL COUNSEL

 
 
     
           
(460) MONK LAW FIRM PLLC

 
 
     
           
(461) MONTGOMERY LAW PLLC

 
 
     
           
(462) MOON WRIGHT & HOUSTON PLLC

 
 
     
           
(463) MOORE & ALPHIN PLLC

 
 
     
           
(464) MOORE LAW OFFICE PLLC

 
 
     
           
(465) MORETZ LAW GROUP PA

 
 
     
           
(466) MORGAN LAW PLLC

 
 
     
           
(467) MORGENSTERN & ASSOCIATES PLLC

 
 
     
           
(468) MORROW & BRITTON PLLC

 
 
     
           
(469) MORROW MEDIATION

 
 
     
           
(470) MORROW PORTER VERMITSKY & TAYLOR PLLC

 
 
     
           
(471) MORTON & GRIFFIN LAW FIRM PLLC

 
 
     
           
(472) MOSER GARNER AND BRUNER PA

 
 
     
           
(473) MULLEN HOLLAND & COOPER PA

 
 
     
           
(474) MUNSON LAW FIRM PLLC

 
 
     
           
(475) MURPHY BILAK AND HOMILLER PLLC

 
 
     
           
(476) MURRAY LAW FIRM PLLC

 
 
     
           
(477) MYERS LAW FIRM PLLC

 
 
     
           
(478) NAGLE & ASSOCIATES PA

 
 
     
           
(479) NARRON WENZEL PA

 
 
     
           
(480) NEILL HAFNER & WALKER PLLC

 
 
     
           
(481) NESBITT LAW PLLC

 
 
     
           
(482) NICHOLLS & CRAMPTON PA

 
 
     
           
(483) NICHOLSON PHAM PLLC

 
 
     
           
(484) NOLEN PLLC

 
 
     
           
(485) O'BRIEN LAW FIRM PLLC

 
 
     
           
(486) O'BRIEN LAW OFFICE PLLC

 
 
     
           
(487) O'DAY LAW FIRM PLLC

 
 
     
           
(488) OERTEL KOONTS & OERTEL PLLC

 
 
     
           
(489) OESTERREICH LAW PLLC

 
 
     
           
(490) ORSBON & FENNINGER LLP

 
 
     
           
(491) OSBORN CONFLICT RESOLUTION

 
 
     
           
(492) OSBORN GAMBALE BECKLEY & BUDD PLLC

 
 
     
           
(493) OTT CONE & REDPATH PA

 
 
     
           
(494) OWEN AUTRY BUTLER PLLC

 
 
     
           
(495) PAHLKE LAW PLLC

 
 
     
           
(496) PAMELA H POTTER PC

 
 
     
           
(497) PARKER & FREY PLLC

 
 
     
           
(498) PARKER LAW OFFICE PLLC

 
 
     
           
(499) PARNELL & SCALES LAW OFFICE

 
 
     
           
(500) PARRY LAW PLLC

 
 
     
           
(501) PARSONS LAW PA

 
 
     
           
(502) PARTON LAW PLLC

 
 
     
           
(503) PAVEY LAW FIRM PA

 
 
     
           
(504) PAYSOUR LAW OFFICE PLLC

 
 
     
           
(505) PENDERGRASS LAW FIRM PLLC

 
 
     
           
(506) PENNINGTON & SMITH ATTORNEYS

 
 
     
           
(507) PERDUE LAW PLLC

 
 
     
           
(508) PERRY R SAFRAN PA LAW OFFICE

 
 
     
           
(509) PETER R HENRY

 
 
     
           
(510) PETER R LAMM PLLC

 
 
     
           
(511) PHE LAW PLLC

 
 
     
           
(512) PITTMAN & STEELE PLLC

 
 
     
           
(513) PLEASANT LAW PLLC

 
 
     
           
(514) PLYLER & WATERHOUSE LLC

 
 
     
           
(515) PLYLER LAW FIRM PA

 
 
     
           
(516) POISSON POISSON & BOWER PLLC

 
 
     
           
(517) POLKING LAW PLLC

 
 
     
           
(518) POLLOCK & POLLOCK ATTORNEYS AT LAW

 
 
     
           
(519) POWELL & POWELL ATTORNEY

 
 
     
           
(520) PRITCHETT & BURCH PLLC

 
 
     
           
(521) PRYZWANSKY LAW FIRM PA

 
 
     
           
(522) PURSER & GLENN PLLC

 
 
     
           
(523) R DAVID JOSEPH PLLC

 
 
     
           
(524) R THOMAS NICHOLS JR ATTORNEY

 
 
     
           
(525) RABON LAW FIRM PLLC

 
 
     
           
(526) RAGSDALE & LIGGETT PLLC

 
 
     
           
(527) RALSTON BENTON BYERLEY & MOORE PLLC

 
 
     
           
(528) RAMSAY LAW FIRM PA

 
 
     
           
(529) RANDALL & STUMP PLLC

 
 
     
           
(530) RANDALL D HINCHER

 
 
     
           
(531) RANDELL F HASTINGS LAW OFFICE

 
 
     
           
(532) RANEE SINGLETON PLLC

 
 
     
           
(533) RAVEN M BARRON PLLC

 
 
     
           
(534) REAVES LAW PLLC

 
 
     
           
(535) RECH LAW ASSOCIATES PC

 
 
     
           
(536) RECH LAW PC

 
 
     
           
(537) REDDING JONES PLLC

 
 
     
           
(538) REECE & REECE

 
 
     
           
(539) REGENT LAW

 
 
     
           
(540) REINHARD LAW PLLC

 
 
     
           
(541) RELIANCE FORENSICS LLC

 
 
     
           
(542) REZNIK LAW PLLC

 
 
     
           
(543) RICHARD B DANIEL PLLC

 
 
     
           
(544) RICHARD L ROBERTSON & ASSOCIATES PA

 
 
     
           
(545) RICHARD P COOK PLLC

 
 
     
           
(546) RICHARDSON & RICHARDSON

 
 
     
           
(547) RICHARDSON LAW FIRM PLLC

 
 
     
           
(548) RICHARDSON LAW PLLC

 
 
     
           
(549) RINEY LAW FIRM PLLC

 
 
     
           
(550) ROBB HILL PLLC

 
 
     
           
(551) ROBERSON LAW PLLC

 
 
     
           
(552) ROBERT A MULLINAX

 
 
     
           
(553) ROBERT C WHITT

 
 
     
           
(554) ROBERTS & STEVENS PA

 
 
     
           
(555) ROBERTSON IMMIGRATION LAW FIRM

 
 
     
           
(556) ROBIN MERMANS PLLC

 
 
     
           
(557) ROD A VUJOVIC ATTORNEY AT LAW PA

 
 
     
           
(558) RODGERS WATERS LAW PLLC

 
 
     
           
(559) ROGER K KNIGHT PA

 
 
     
           
(560) RORY C EDDINGS PLLC

 
 
     
           
(561) ROSENSTEEL FLEISHMAN PLLC

 
 
     
           
(562) ROSENWOOD ROSE & LITWAK PLLC

 
 
     
           
(563) ROTH LAW GROUP LLC

 
 
     
           
(564) ROUPAS LAW FIRM PLLC

 
 
     
           
(565) ROUTH LAW PLLC

 
 
     
           
(566) ROYSTER AND ROYSTER PLLC

 
 
     
           
(567) RTS LAW GROUP

 
 
     
           
(568) RUBEN FERNANDEZ PLLC

 
 
     
           
(569) RUDISILL WHITE & KAPLAN PLLC

 
 
     
           
(570) RYAN W JOHNSON

 
 
     
           
(571) SAMUEL A FOREHAND PA

 
 
     
           
(572) SANDRA L KNOX PC

 
 
     
           
(573) SANFORD LAW FIRM PC

 
 
     
           
(574) SARAH J KROMER PLLC

 
 
     
           
(575) SASSER LAW FIRM

 
 
     
           
(576) SATTERFIELD LEGAL PLLC

 
 
     
           
(577) SCARBOROUGH LAW PLLC

 
 
     
           
(578) SCHEHR LAW PLLC

 
 
     
           
(579) SCHELL BRAY PLLC

 
 
     
           
(580) SCHICK LAW PC

 
 
     
           
(581) SCHMITZ LAW PC

 
 
     
           
(582) SCHNEIDER LAW GROUP PLLC

 
 
     
           
(583) SCHWARTZ LAW FIRM PC

 
 
     
           
(584) SCHWEPPE LAW FIRM PA

 
 
     
           
(585) SCOTT LAW GROUP PLLC

 
 
     
           
(586) SEAN B SANDISON

 
 
     
           
(587) SEAY LAW FIRM PLLC

 
 
     
           
(588) SERBINOWSKI PLLC

 
 
     
           
(589) SESSOMS & ROGERS PA

 
 
     
           
(590) SETTLEMENT PLANNING SERVICES LLC

 
 
     
           
(591) SHEFFRON LAW FIRM

 
 
     
           
(592) SHELBY PETHEL & HUDSON PA

 
 
     
           
(593) SHELTON LAW PLLC

 
 
     
           
(594) SIEGEL & RHODENHISER PLLC

 
 
     
           
(595) SIEMENS FAMILY LAW GROUP

 
 
     
           
(596) SIGMON & ISENHOWER

 
 
     
           
(597) SIMMONS & HILL LEGAL GROUP PLLC

 
 
     
           
(598) SIMONSEN LAW FIRM PC

 
 
     
           
(599) SIMPSON LAW FIRM PLLC

 
 
     
           
(600) SKIDMORE LAW GROUP PLLC

 
 
     
           
(601) SKUFCA LAW PLLC

 
 
     
           
(602) SMART DIVORCE CHARLOTTE PLLC

 
 
     
           
(603) SMITH & CHRISTENSEN PLLC

 
 
     
           
(604) SMITH BOWERS PLLC

 
 
     
           
(605) SNEED & STEARNS PA

 
 
     
           
(606) SNEED PLLC

 
 
     
           
(607) SONG LAW PLLC

 
 
     
           
(608) SPEAKS LAW FIRM PC

 
 
     
           
(609) SPENCE CARTER & REED PA

 
 
     
           
(610) SPIDELL FAMILY LAW

 
 
     
           
(611) SPROUSE LAW FIRM PLLC

 
 
     
           
(612) STALLARD & BELLOF PLLC

 
 
     
           
(613) STANEK LEMON CROUSE & MEEKS PA

 
 
     
           
(614) STARNES AYCOCK HAIRE HOGAN SAUNDERS & RIGSBEE PLLC

 
 
     
           
(615) STEPHEN C BAILEY PA

 
 
     
           
(616) STEPHENSON LAW FIRM PA

 
 
     
           
(617) STEVEN CHEUVRONT

 
 
     
           
(618) STEWART LAW PA

 
 
     
           
(619) STONE & CHRISTY PA

 
 
     
           
(620) STOTT HOLLOWELL WINDHAM & STANCIL PLLC

 
 
     
           
(621) STRATEGIC PLANNING FOR FAMILY WEALTH LLC

 
 
     
           
(622) STUART LAW FIRM PLLC

 
 
     
           
(623) SUMRELL SUGG PA

 
 
     
           
(624) SUMWALT & SUMWALT PA

 
 
     
           
(625) SUSAN L HUNT PC

 
 
     
           
(626) SUSAN V THOMAS PC

 
 
     
           
(627) SUSAN W MATTHEWS PLLC

 
 
     
           
(628) SUSANNAH L BROWN

 
 
     
           
(629) SWAIN LAW PC

 
 
     
           
(630) SWINDELL & VISALLI PLLC

 
 
     
           
(631) T SCOTT SESSIONS PC

 
 
     
           
(632) TAIBI LAW GROUP PLLC

 
 
     
           
(633) TANYA M POWERS PLLC

 
 
     
           
(634) TARLTON LAW PLLC

 
 
     
           
(635) TATUM & ATKINSON PLLC

 
 
     
           
(636) TAULBEE LAW A PROFESSIONAL CORPORATION

 
 
     
           
(637) TAYLOR LAW PLLC

 
 
     
           
(638) TEDDY MEEKINS & TALBERT PLLC

 
 
     
           
(639) TEPPER & EYSTER PLLC

 
 
     
           
(640) THE ADCOCK LAW FIRM PA

 
 
     
           
(641) THE ANDERSON LAW FIRM

 
 
     
           
(642) THE ARMSTRONG LAW FIRM PA

 
 
     
           
(643) THE ATKINSON LAW FIRM PLLC

 
 
     
           
(644) THE CONNOR LAW FIRM PLLC

 
 
     
           
(645) THE DEATON LAW FIRM PLLC

 
 
     
           
(646) THE DENNY LAW FIRM PLLC

 
 
     
           
(647) THE DEVIN LAW FIRM

 
 
     
           
(648) THE DUDLEY LAW FIRM

 
 
     
           
(649) THE FRANCIS LAW FIRM PLLC

 
 
     
           
(650) THE GARNER FIRM PLLC

 
 
     
           
(651) THE GOODMAN LAW FIRM PLLC

 
 
     
           
(652) THE GORDON LAW FIRM

 
 
     
           
(653) THE GREEN FIRM PLLC

 
 
     
           
(654) THE GUNTER LAW FIRM

 
 
     
           
(655) THE HART LAW FIRM PA

 
 
     
           
(656) THE HELMS LAW FIRM PLLC

 
 
     
           
(657) THE HENDERSON LAW FIRM PLLC

 
 
     
           
(658) THE HUFFMAN FIRM PLLC

 
 
     
           
(659) THE IPSA GROUP LLC

 
 
     
           
(660) THE KARNEY LAW FIRM PA

 
 
     
           
(661) THE LAW OFFICE OF B ELIZABETH TODD PLLC

 
 
     
           
(662) THE LAW OFFICE OF CAMILLE E HILL PLLC

 
 
     
           
(663) THE LAW OFFICE OF SUSAN P GREESON PLLC

 
 
     
           
(664) THE LAW OFFICES OF SEAN W LEW PLLC

 
 
     
           
(665) THE LAW OFFICES OF WILL SNYDER PLLC

 
 
     
           
(666) THE LILE-KING FIRM

 
 
     
           
(667) THE MARION LAW FIRM PLLC

 
 
     
           
(668) THE MATTA LAW FIRM PLLC

 
 
     
           
(669) THE MAYS LAW FIRM PLLC

 
 
     
           
(670) THE ODOM FIRM PLLC

 
 
     
           
(671) THE PEARSON LAW FIRM PLLC

 
 
     
           
(672) THE PENDLETON LAW FIRM

 
 
     
           
(673) THE RAWLINGS LAW FIRM

 
 
     
           
(674) THE SANDERSON LAW FIRM PLLC

 
 
     
           
(675) THE SCHATTENFIELD LAW FIRM PLLC

 
 
     
           
(676) THE STEADMAN LAW FIRM PLLC

 
 
     
           
(677) THE SUGGS LAW FIRM PLLC

 
 
     
           
(678) THE TERRY LAW FIRM PLLC

 
 
     
           
(679) THE VALENTINE LAW FIRM

 
 
     
           
(680) THERIAULT LAW PC

 
 
     
           
(681) THOMAS B KAKASSY ATTORNEY

 
 
     
           
(682) THOMAS E FULGHUM ATTY AT LAW PA

 
 
     
           
(683) THOMAS J GORMAN PA

 
 
     
           
(684) THOMAS MOORE LAW PLLC

 
 
     
           
(685) TIA G HARTLEY PLLC

 
 
     
           
(686) TILLMAN THOMAS GATES PLLC

 
 
     
           
(687) TILLMAN WHICHARD & CAGLE PLLC

 
 
     
           
(688) TILLMAN WRIGHT PLLC

 
 
     
           
(689) TIMOTHY B GAVIGAN PLLC

 
 
     
           
(690) TIMOTHY J EHLINGER PLLC

 
 
     
           
(691) TIMOTHY NUGENT PC

 
 
     
           
(692) TINDALL LAW FIRM PLLC

 
 
     
           
(693) TINNENY LAW FIRM PLLC

 
 
     
           
(694) TOLIN & TOLIN PLLC

 
 
     
           
(695) TREGO HINES & LADENHEIM PLLC

 
 
     
           
(696) TREY MARTIN PLLC

 
 
     
           
(697) TURNER LAW FIRM PLLC

 
 
     
           
(698) TURNER LAW PLLC

 
 
     
           
(699) TYDINGS PLLC

 
 
     
           
(700) UNC CHARLOTTE STUDENT LEGAL SERVICES INC

 
 
     
           
(701) VAN HOY REUTLINGER ADAMS PIERCE & TISDALE PLLC

 
 
     
           
(702) VAN KAMPEN LAW PC

 
 
     
           
(703) VANN LAW FIRM PA

 
 
     
           
(704) VIRGINIA JORDAN PLLC

 
 
     
           
(705) VITALE LAW FIRM PLLC

 
 
     
           
(706) VOGEL LAW FIRM PLLC

 
 
     
           
(707) W ALLAN BLACKWELL LAW PLLC

 
 
     
           
(708) W SLOAN GOFORTH

 
 
     
           
(709) WALDREP WALL BABCOCK & BAILEY PLLC

 
 
     
           
(710) WALKER & BULLARD PA

 
 
     
           
(711) WALLACE AND GRAHAM PA

 
 
     
           
(712) WALLACE BARWICK LANDIS & STROUD PA

 
 
     
           
(713) WALLACE LAW FIRM PLLC

 
 
     
           
(714) WALLACE LAW PA

 
 
     
           
(715) WALTHALL LAW PLLC

 
 
     
           
(716) WARD AND SMITH PA

 
 
     
           
(717) WARREN SHACKLEFORD & THOMAS PLLC

 
 
     
           
(718) WARRICK AND BRADSHAW PA

 
 
     
           
(719) WEBB & MORTON PLLC

 
 
     
           
(720) WEBSTER LAW FIRM PC

 
 
     
           
(721) WEBSTER LAW OFFICE PA

 
 
     
           
(722) WEEDE LAW PLLC

 
 
     
           
(723) WELLS LAW PLLC

 
 
     
           
(724) WHEATLY LAW GROUP PA

 
 
     
           
(725) WHELESS & WHELESS PLLC

 
 
     
           
(726) WHITE & ALLEN PA

 
 
     
           
(727) WHITFIELD-CARGILE LAW PLLC

 
 
     
           
(728) WIELECHOWSKI & FULLER PC

 
 
     
           
(729) WILDER PANTAZIS PLLC

 
 
     
           
(730) WILLCOX LAW FIRM PLLC

 
 
     
           
(731) WILLIAM H DANIEL PA

 
 
     
           
(732) WILLIAM J COTTER PA

 
 
     
           
(733) WILLIAM JENNETTA

 
 
     
           
(734) WILLIAM M ALEXANDER JR PLLC

 
 
     
           
(735) WILLIAM M WILLIS IV

 
 
     
           
(736) WILLIAM R PURCELL II PLLC

 
 
     
           
(737) WILLIAMS & WILLIAMS PLLC

 
 
     
           
(738) WILLINGHAM LAW PLLC

 
 
     
           
(739) WILSON LAW OFFICES PLLC

 
 
     
           
(740) WILSON LAW PA

 
 
     
           
(741) WIMER SNIDER PC

 
 
     
           
(742) WINDLE TERRY BIMBO

 
 
     
           
(743) WINIKER LAW FIRM PLLC

 
 
     
           
(744) WITT LAW FIRM PA

 
 
     
           
(745) WOFFORD LAW PLLC

 
 
     
           
(746) WOODWARD & WOODWARD PLLC

 
 
     
           
(747) WORLEY & PELTZ

 
 
     
           
(748) WORTMAN LAW FIRM PLLC

 
 
     
           
(749) WYNN LAW PLLC

 
 
     
           
(750) YARBOROUGH WINTERS & NEVILLE PA

 
 
     
           
(751) YOKABITUS LAW PLLC

 
 
     
           
(752) YOUNG MOORE AND HENDERSON PA

 
 
     
           
(753) ZACHARY A COHEN PLLC

 
 
     
           
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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) WARD AND SMITH PA

 S 2,232,007 FMV
(2) CRANFILL SUMNER LLP

 S 1,768,940 FMV
(3) BROOKS PIERCE MCLENDON HUMPRHEY & LEONARD LLP

 S 1,622,410 FMV
(4) WYRICK ROBBINS YATES & PONTON LLP

 S 1,557,335 FMV
(5) JAMES MCELROY & DIEHL PA

 S 1,360,301 FMV
(6) JOHNSTON ALLISON & HORD PA

 S 1,021,815 FMV
(7) DEMAYO LAW OFFICES LLP AND ASSOCIATES

 S 862,786 FMV
(8) YOUNG MOORE AND HENDERSON PA

 S 764,930 FMV
(9) BELL DAVIS & PITT PA

 S 709,043 FMV
(10) BLANCO TACKABERY & MATAMOROS PA

 S 667,562 FMV
(11) NORTH CAROLINA BAR ASSOCIATION

 S 608,720 FMV
(12) MORNINGSTAR LAW GROUP

 S 570,824 FMV
(13) WHITE & ALLEN PA

 S 544,969 FMV
(14) CULP ELLIOTT & CARPENTER PLLC

 S 543,564 FMV
(15) ROBERTS & STEVENS PA

 S 523,518 FMV
(16) MANNING FULTON & SKINNER PA

 S 501,661 FMV
(17) THARRINGTON SMITH LLP

 S 463,606 FMV
(18) LAWYERS MUTUAL LIABILITY INS CO

 S 439,494 FMV
(19) MCGUIRE WOOD & BISSETTE

 S 437,368 FMV
(20) RAGSDALE & LIGGETT PLLC

 S 428,940 FMV
(21) WALLACE AND GRAHAM PA

 S 419,282 FMV
(22) ARNOLD & SMITH PLLC

 S 404,882 FMV
(23) WALKER ALLEN GRICE AMMONS & FOY LLP

 S 394,653 FMV
(24) SCHELL BRAY PLLC

 S 378,960 FMV
(25) ENVISAGE LAW PARTNERSHIP

 S 373,838 FMV
(26) HAMILTON STEPHENS STEELE MARTIN

 S 372,221 FMV
(27) KIRK PALMER & THIGPEN PA

 S 366,830 FMV
(28) TEAGUE CAMPBELL DENNIS & GORHAM LLP

 S 336,622 FMV
(29) WALDREP WALL BABCOCK & BAILEY PLLC

 S 331,126 FMV
(30) RIDDLE & BRANTLEY LLP

 S 323,014 FMV
(31) SHELBY PETHEL & HUDSON PA

 S 305,712 FMV
(32) HENSON & FUERST PA

 S 289,820 FMV
(33) SPEAKS LAW FIRM PC

 S 282,530 FMV
(34) THIGPEN AND JENKINS LLP

 S 261,854 FMV
(35) NARRON WENZEL PA

 S 259,294 FMV
(36) HAYES WILLIAMS TURNER & DAUGHTRY PA

 S 252,358 FMV
(37) COLOMBO KITCHIN DUNN BALL & PORTER LLP

 S 252,148 FMV
(38) BRENT ADAMS & ASSOCIATES

 S 247,997 FMV
(39) LAW OFFICES OF JASON E TAYLOR

 S 246,051 FMV
(40) ALLMAN SPRY LEGGETT CRUMPLER & HORN PA

 S 238,122 FMV
(41) YOKABITUS LAW PLLC

 S 226,298 FMV
(42) ZACCHAEUS LEGAL SERVICES

 S 222,900 FMV
(43) TEDDY MEEKINS & TALBERT PLLC

 S 222,058 FMV
(44) COWARD HICKS & SILER

 S 218,459 FMV
(45) MOORE & ALPHIN PLLC

 S 213,000 FMV
(46) SUMRELL SUGG PA

 S 211,602 FMV
(47) BUTLER & QUINN

 S 210,664 FMV
(48) GRIMES TEICH ANDERSON LLP

 S 208,337 FMV
(49) COATS & BENNETT

 S 208,153 FMV
(50) ESSEX RICHARDS PA

 S 203,845 FMV
(51) SESSOMS & ROGERS PA

 S 203,317 FMV
(52) JACKSON LAW

 S 201,536 FMV
(53) MURPHY BILAK AND HOMILLER PLLC

 S 200,482 FMV
(54) LINCOLN DERR PLLC

 S 196,579 FMV
(55) WHEATLY LAW GROUP PA

 S 192,458 FMV
(56) BATTEN MCLAMB SMITH PLLC

 S 187,893 FMV
(57) YOUNG MORPHIS BACH TAYLOR

 S 186,018 FMV
(58) HINSON FAULK PA

 S 183,820 FMV
(59) KURTZ WHITLEY GUY & SIMOS PLLC

 S 180,954 FMV
(60) MCPHERSON ROCAMORA NICHOLSON WILSON & HINKLE PLLC

 S 174,618 FMV
(61) STARNES AYCOCK HAIRE HOGAN SAUNDERS & RIGSBEE PLLC

 S 169,958 FMV
(62) PITTMAN & STEELE PLLC

 S 162,998 FMV
(63) HARRIS CREECH WARD & BLACKERBY PA

 S 159,711 FMV
(64) JOSEPH A BLEDSOE

 S 158,600 FMV
(65) IVEY & EGGLESTON ATTORNEYS AT LAW

 S 157,958 FMV
(66) GARDNER SKELTON PLLC

 S 157,074 FMV
(67) TIPPENS & ZUROSKY LLP

 S 153,477 FMV
(68) PETTEY & PARTRICK LLP

 S 149,902 FMV
(69) BASS DUNKLIN LITTLE MCCULLOUGH & SMITH PLLC

 S 144,031 FMV
(70) GODLEY GLAZER & FUNK

 S 143,011 FMV
(71) RUDISILL WHITE & KAPLAN PLLC

 S 142,186 FMV
(72) DOZIER MILLER LAW GROUP

 S 141,423 FMV
(73) HORNTHAL RILEY ELLIS & MALAND LLP

 S 138,042 FMV
(74) BLOCK CROUCH KEETER BEHM & SAYED LLP

 S 137,745 FMV
(75) MARTIN VAN HOY & RAISBECK LLP

 S 134,508 FMV
(76) NAGLE & ASSOCIATES PA

 S 134,236 FMV
(77) MCMILLAN PSAROUDIS & MARKEY PA

 S 133,533 FMV
(78) WEATHERSPOON & VOLTZ LLP

 S 128,710 FMV
(79) NODELL GLASS & HASKELL LLP

 S 128,370 FMV
(80) MULLEN HOLLAND & COOPER PA

 S 123,068 FMV
(81) HATCH LITTLE & BUNN LLP

 S 122,020 FMV
(82) PRITCHETT & BURCH PLLC

 S 120,155 FMV
(83) BRINKLEY WALSER STONER PLLC

 S 119,093 FMV
(84) HUNT & BROOKS PLLC

 S 118,978 FMV
(85) BRADLEY LAW FIRM PLLC

 S 117,930 FMV
(86) TATUM & ATKINSON PLLC

 S 117,866 FMV
(87) KOONTZ & SMITH

 S 117,564 FMV
(88) ROBINSON & LAWING LLP

 S 117,181 FMV
(89) ALLEN STAHL & KILBOURNE

 S 116,859 FMV
(90) GRAHAM NUCKOLLS CONNER LAW FIRM PLLC

 S 116,805 FMV
(91) BLANCHARD MILLER LEWIS & ISLEY PA

 S 116,482 FMV
(92) LANIER FOUNTAIN & CERUZZI

 S 115,230 FMV
(93) PARRY LAW PLLC

 S 114,506 FMV
(94) RALSTON BENTON BYERLEY & MOORE PLLC

 S 112,917 FMV
(95) MORROW PORTER VERMITSKY & TAYLOR PLLC

 S 112,557 FMV
(96) CONNER GWYN SCHENCK PLLC

 S 111,869 FMV
(97) KORNBLUTH GINSBERG LAW GROUP PA

 S 108,404 FMV
(98) HIGHLAND TITLE INC

 S 105,432 FMV
(99) BEN C MORGAN

 S 105,066 FMV
(100) STUART LAW FIRM PLLC

 S 102,708 FMV
(101) EPPERSON LAW GROUP PLLC

 S 102,687 FMV
(102) ABRAMS & ABRAMS PA

 S 100,952 FMV
(103) KRISTOFF LAW OFFICES PA

 S 100,948 FMV
(104) CONRAD TROSCH & KEMMY PA

 S 100,785 FMV
(105) YARBOROUGH WINTERS & NEVILLE PA

 S 100,641 FMV
(106) MAST JOHNSON TRIMYER WRIGHT BOOKER & VAN PATTEN

 S 100,184 FMV
(107) HAITHCOCK BARFIELD & HULSE PLLC

 S 99,959 FMV
(108) F BRYAN BRICE JR

 S 99,953 FMV
(109) ROBBINS MAY & RICH LLP

 S 99,330 FMV
(110) TILLMAN WHICHARD & CAGLE PLLC

 S 97,746 FMV
(111) FISHER STARK PA

 S 96,395 FMV
(112) LAND LOSS PREVENTION PROJECT

 S 96,250 FMV
(113) HOMESLEY & WINGO PLLC

 S 95,723 FMV
(114) JAMES DENOBRIGA PLLC

 S 94,842 FMV
(115) JETTON & MEREDITH

 S 94,598 FMV
(116) THE PENDLETON LAW FIRM

 S 93,832 FMV
(117) WILLIAM K GOLDFARB

 S 90,627 FMV
(118) ROSENSTEEL FLEISHMAN PLLC

 S 90,624 FMV
(119) MARK T SUMWALT

 S 90,246 FMV
(120) CREAMER MILLOVITSCH PLLC

 S 89,955 FMV
(121) ROYSTER AND ROYSTER PLLC

 S 87,089 FMV
(122) ARLEDGE LAW FIRM PLLC

 S 87,043 FMV
(123) CARDINAL LAW PARTNERS

 S 86,096 FMV
(124) GASKINS & GASKINS

 S 84,888 FMV
(125) STEWART LAW PA

 S 83,818 FMV
(126) ENNIS BAYNARD MORTON & MEDLIN PLLC

 S 82,811 FMV
(127) SASSER LAW FIRM

 S 82,152 FMV
(128) CHARLES B BROOKS II

 S 81,719 FMV
(129) NORTH CAROLINA BAR ASSOCIATION FOUNDATION

 S 81,609 FMV
(130) BARRINGER SASSER LLP

 S 80,553 FMV
(131) KIRSCHBAUM NANNEY KEENAN & GRIFFIN

 S 79,844 FMV
(132) GREEN MISTRETTA PLLC

 S 79,283 FMV
(133) ALLEN CHESSON & GRIMES PLLC

 S 79,250 FMV
(134) CAPITAL CITY LAW

 S 79,073 FMV
(135) STILES BYRUM & HORNE LLP

 S 77,888 FMV
(136) RAMSAY LAW FIRM PA

 S 76,787 FMV
(137) HELMS LAW GROUP PA

 S 74,326 FMV
(138) STONE & CHRISTY PA

 S 74,123 FMV
(139) JONES & CARTER PA

 S 73,995 FMV
(140) CENTER FOR DEATH PENALTY LITIGATION

 S 73,815 FMV
(141) AUGER & AUGER LAW FIRM

 S 73,561 FMV
(142) RECH LAW PC

 S 73,140 FMV
(143) VAN HOY REUTLINGER ADAMS PIERCE & TISDALE PLLC

 S 72,585 FMV
(144) MOSER GARNER AND BRUNER PA

 S 72,476 FMV
(145) WINDLE TERRY BIMBO

 S 72,105 FMV
(146) MAGNOLIA TITLE COMPANY LLC

 S 71,662 FMV
(147) NK PATENT LAW

 S 71,278 FMV
(148) HARVELL AND COLLINS PA

 S 71,224 FMV
(149) EVERETT WOMBLE & LAWRENCE LLP

 S 71,120 FMV
(150) KIRKMAN WHITFORD BRADY & BERRYMAN PA

 S 71,027 FMV
(151) TEPPER & EYSTER PLLC

 S 70,687 FMV
(152) MELROSE LAW

 S 70,527 FMV
(153) GANLY & RAMER PLLC

 S 69,148 FMV
(154) HENDREN REDWINE & MALONE PLLC

 S 68,834 FMV
(155) LINDA WARD LAW PC

 S 68,765 FMV
(156) SKUFCA LAW PLLC

 S 68,613 FMV
(157) MONK LAW FIRM PLLC

 S 68,028 FMV
(158) ORSBON & FENNINGER LLP

 S 67,929 FMV
(159) MOON WRIGHT & HOUSTON PLLC

 S 67,794 FMV
(160) DAVIS HARTMAN WRIGHT PLLC

 S 67,643 FMV
(161) LAW OFFICES OF AMOS & KAPRAL LLP

 S 67,601 FMV
(162) KURTZ & BLUM PLLC

 S 67,584 FMV
(163) WIELECHOWSKI & FULLER PC

 S 67,524 FMV
(164) CHRISTINA RIVENBARK & ASSOCIATES

 S 65,402 FMV
(165) BULL & REINHARDT PLLC

 S 65,293 FMV
(166) OTT CONE & REDPATH PA

 S 64,905 FMV
(167) HYLAND & PADILLA PLLC

 S 64,660 FMV
(168) MILLER CUSHING HOLLADY PLLC

 S 64,237 FMV
(169) IRONS & IRONS PA

 S 64,086 FMV
(170) ARNETTE LAW OFFICES PLLC

 S 62,747 FMV
(171) HOLSCHER EDWARDS & HILL PA

 S 62,100 FMV
(172) THE VALENTINE LAW FIRM

 S 61,700 FMV
(173) BRADSHAW ROBINSON & SLAWTER LLP

 S 61,478 FMV
(174) CAROLINA STUDENT LEGAL SERVICES INC

 S 61,118 FMV
(175) MARSHALL & TAYLOR PLLC

 S 60,746 FMV
(176) CASEY & ROBBINS PLLC

 S 59,960 FMV
(177) POISSON POISSON & BOWER PLLC

 S 58,017 FMV
(178) FLEMING & WILLIAMS LLP

 S 57,477 FMV
(179) PENDERGRASS LAW FIRM PLLC

 S 57,346 FMV
(180) PERRY R SAFRAN PA LAW OFFICE

 S 57,314 FMV
(181) CRISP CHERRY MCCRAW PLLC

 S 57,214 FMV
(182) ELLIOT MORGAN PARSONAGE

 S 57,081 FMV
(183) BROCKMANN LAW FIRM PC

 S 56,897 FMV
(184) ADDITON PENDLETON & WITHERSPOON PA

 S 56,833 FMV
(185) A G LINETT & ASSOCIATES PA

 S 56,806 FMV
(186) STEPHENSON LAW LLP

 S 56,540 FMV
(187) THE KARNEY LAW FIRM PA

 S 56,272 FMV
(188) SMITH & CHRISTENSEN PLLC

 S 56,267 FMV
(189) BUGG & WOLF PA

 S 55,921 FMV
(190) HEMPHILL GELDER PC

 S 55,871 FMV
(191) BENNETT & GULLEY PA

 S 55,372 FMV
(192) CHAMBERS & ENNIS PLLC

 S 55,096 FMV
(193) ROGER K KNIGHT PA

 S 55,052 FMV
(194) GENE DAVIS LAW PLLC

 S 54,517 FMV
(195) MILLBERG GORDON STEWART PLLC

 S 54,345 FMV
(196) HIGH & CROWE LLP

 S 54,281 FMV
(197) CONNELL & GELB PLLC

 S 54,271 FMV
(198) BEACH LAW OFFICES

 S 53,998 FMV
(199) RELIANCE FORENSICS LLC

 S 53,871 FMV
(200) NICHOLLS & CRAMPTON PA

 S 53,807 FMV
(201) MITCHELL & ASSOCIATES LAW FIRM PLLC

 S 53,773 FMV
(202) MATHESON & ASSOCIATES PLLC

 S 53,391 FMV
(203) KATHERINE D VAN MARTER PLLC

 S 53,342 FMV
(204) JONES BRANZ & WHITAKER LLP

 S 53,088 FMV
(205) OSBORN GAMBALE BECKLEY & BUDD PLLC

 S 52,968 FMV
(206) THE MATTA LAW FIRM PLLC

 S 52,585 FMV
(207) BROWN CRUMP & TIERNEY PLLC

 S 52,558 FMV
(208) JEFFREY W PORTER PC

 S 52,434 FMV
(209) BUXTON R BAILEY PC

 S 52,421 FMV
(210) TREGO HINES & LADENHEIM PLLC

 S 52,417 FMV
(211) WALLACE BARWICK LANDIS & STROUD PA

 S 52,373 FMV
(212) UNIVERSITY STUDENT LEGAL SERVICES

 S 52,081 FMV
(213) RUFF BOND COBB WADE & BETHUNE LLP

 S 52,063 FMV
(214) ELAM & ROUSSEAUX PLLC

 S 51,981 FMV
(215) MCCRARY LAW FIRM PLLC

 S 51,963 FMV
(216) G PATRICK HUNTER III

 S 51,949 FMV
(217) GRIMES YEOMAN PLLC

 S 51,790 FMV
(218) JONES & SASNETT PA

 S 51,577 FMV
(219) C TODD WILLIFORD

 S 51,108 FMV
(220) MITCHELL & SUHR PLLC

 S 50,952 FMV
(221) JOHNSON & GRONINGER PLLC

 S 50,759 FMV
(222) LUNN & FORRO PLLC

 S 50,757 FMV
(223) LENNON CAMAK & BERTICS PLLC

 S 50,638 FMV
(224) REDDING JONES PLLC

 S 50,556 FMV
(225) CITRIN & WHITMAN PA

 S 50,285 FMV
(226) PARNELL & SCALES LAW OFFICE

 S 50,223 FMV
(227) MORETZ LAW GROUP PA

 S 50,167 FMV
(228) BIGGS LAW FIRM PLLC

 S 50,159 FMV
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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) 2023
Schedule R (Form 990) 2023
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) 2023

Additional Data


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