Civic Intelligence

New Hampshire Bar Association

EIN 02-0275780 • 501(c)6 • Concord, NH

Profile

Improve the administration of justice; foster and maintain high standards of conduct, integrity, competence, and public service on the part of those engaged in the practice of law; safeguard proper professional interests of the members of the bar; provide a forum for discussion of subjects pertaining to the practice of law, the science of jurisprudence and law reform, and the relations of the bar to the public; carry on a continuing program of legal research and education; and encourage cordial relations among members of the bar, all without regard to race, national origin, religion, creed, gender, or sexual orientation, and to the end that the public responsibility of the legal profession may be more effectively discharged. The association confines its activities before the general court (new hampshire legislature) to those matters which are related directly to the adminstration of justice; the composition and operation of the courts; the practice of law and the legal profession

2 Pillsbury Street Suite 300Concord, NH 03301-3502

www.nhbar.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.36x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.76x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

5.3%

Faster asset growth than 49% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

52nd percentile

7.1%

Faster revenue growth than 52% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Up

$8,453,624

Up $493,347 (+6.2%) from 2024

Liabilities

Up

$3,081,274

Up $43,201 (+1.4%) from 2024

Net Assets

Up

$5,372,350

Up $450,146 (+9.1%) from 2024

Revenue

Up

$4,073,493

Up $100,404 (+2.5%) from 2024

Expenses

Up

$3,623,347

Up $40,171 (+1.1%) from 2024

Net Income

Up

$450,146

Up $60,233 (+15%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $6,024,253Liabilities 2011: $3,691,925Net Assets 2011: $2,332,3282011Assets 2012: $6,241,938Liabilities 2012: $3,759,769Net Assets 2012: $2,482,1692012Assets 2013: $6,106,445Liabilities 2013: $3,639,823Net Assets 2013: $2,466,6222013Assets 2014: $6,500,110Liabilities 2014: $3,755,990Net Assets 2014: $2,744,1202014Assets 2015: $6,461,825Liabilities 2015: $3,477,910Net Assets 2015: $2,983,9152015Assets 2016: $6,528,714Liabilities 2016: $3,339,305Net Assets 2016: $3,189,4092016Assets 2017: $6,921,854Liabilities 2017: $3,554,049Net Assets 2017: $3,367,8052017Assets 2018: $6,856,562Liabilities 2018: $3,213,116Net Assets 2018: $3,643,4462018Assets 2019: $7,038,319Liabilities 2019: $3,244,572Net Assets 2019: $3,793,7472019Assets 2020: $6,401,369Liabilities 2020: $2,534,472Net Assets 2020: $3,866,8972020Assets 2021: $6,421,930Liabilities 2021: $2,629,307Net Assets 2021: $3,792,6232021Assets 2022: $7,227,037Liabilities 2022: $2,787,587Net Assets 2022: $4,439,4502022Assets 2023: $7,621,080Liabilities 2023: $3,088,789Net Assets 2023: $4,532,2912023Assets 2024: $7,960,277Liabilities 2024: $3,038,073Net Assets 2024: $4,922,2042024Assets 2025: $8,453,624Liabilities 2025: $3,081,274Net Assets 2025: $5,372,3502025

Highlighted filing

2025

Assets$8,453,624
Liabilities$3,081,274
Net Assets$5,372,350

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2011: $3,276,667Expenses 2011: $3,002,117Net Income 2011: $274,5502011Expenses 2012: $3,079,0292012Revenue 2013: $3,333,798Expenses 2013: $2,994,922Net Income 2013: $338,8762013Revenue 2014: $3,353,383Expenses 2014: $3,085,860Net Income 2014: $267,5232014Revenue 2015: $3,463,922Expenses 2015: $3,229,550Net Income 2015: $234,3722015Revenue 2016: $3,437,240Expenses 2016: $3,237,650Net Income 2016: $199,5902016Revenue 2017: $3,502,385Expenses 2017: $3,335,151Net Income 2017: $167,2342017Revenue 2018: $3,554,745Expenses 2018: $3,288,553Net Income 2018: $266,1922018Revenue 2019: $3,608,807Expenses 2019: $3,462,727Net Income 2019: $146,0802019Revenue 2020: $3,564,796Expenses 2020: $3,496,455Net Income 2020: $68,3412020Revenue 2021: $3,331,971Expenses 2021: $3,050,582Net Income 2021: $281,3892021Revenue 2022: $3,770,687Expenses 2022: $3,042,488Net Income 2022: $728,1992022Revenue 2023: $3,549,149Expenses 2023: $3,456,308Net Income 2023: $92,8412023Revenue 2024: $3,973,089Expenses 2024: $3,583,176Net Income 2024: $389,9132024Revenue 2025: $4,073,493Expenses 2025: $3,623,347Net Income 2025: $450,1462025

Highlighted filing

2025

Revenue$4,073,493
Expenses$3,623,347
Net Income$450,146

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.45$3.08$5.37$4.07$3.62$0.45
2024Detailed filing. Detailed filing data is available for this year.$7.96$3.04$4.92$3.97$3.58$0.39
2023Detailed filing. Detailed filing data is available for this year.$7.62$3.09$4.53$3.55$3.46$0.09
2022Detailed filing. Detailed filing data is available for this year.$7.23$2.79$4.44$3.77$3.04$0.73
2021Detailed filing. Detailed filing data is available for this year.$6.42$2.63$3.79$3.33$3.05$0.28
2020Detailed filing. Detailed filing data is available for this year.$6.40$2.53$3.87$3.56$3.50$0.07
2019Detailed filing. Detailed filing data is available for this year.$7.04$3.24$3.79$3.61$3.46$0.15
2018Detailed filing. Detailed filing data is available for this year.$6.86$3.21$3.64$3.55$3.29$0.27
2017Detailed filing. Detailed filing data is available for this year.$6.92$3.55$3.37$3.50$3.34$0.17
2016Detailed filing. Detailed filing data is available for this year.$6.53$3.34$3.19$3.44$3.24$0.20
2015Detailed filing. Detailed filing data is available for this year.$6.46$3.48$2.98$3.46$3.23$0.23
2014Detailed filing. Detailed filing data is available for this year.$6.50$3.76$2.74$3.35$3.09$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.11$3.64$2.47$3.33$2.99$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.24$3.76$2.48$3.08
2011Summary only. Only limited summary data is available for this year.$6.02$3.69$2.33$3.28$3.00$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$4,088,624
Mission and Program Overview

Mission

Improve the administration of justice; foster & maintain high standards of conduct, integrity, competence & public service on the part of those engaged in the practice of law; safeguard the proper professional interests of the members of the bar; provide a forum for the discussion of subjects pertaining to the practice of law, the science of jurisprudence and law reform, & the relations of the bar to the public; carry on a continuing program of legal research & education; and encourage cordial relations among members of the bar, all without regard to race, national origin, religion, creed, gender or sexual orientation, and to the end that the public responsibility of the legal profession may be more efefctively discharged. The association confines its activities before the general court (new hampshire legislature) to those matters which are related directly to the administration of justice; the composition and operation of the courts; the practice of law and the legal profession.

The new hampshire bar association provides services, programs, and other resources to its members and promotes the valuable role of lawyers in a civilized society governed by the rule of law. It connects attorneys with information and opportunities to carry out their public service obligations, and acts as a unified voice of the profession to facilitate improvements to the justice system for the benefit of all members of the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,941,064$6,451,335▲ $510,271
Land, Buildings, and Equipment, Net$1,663,663$1,592,866▼ $70,797
Accounts Receivable$263,237$230,094▼ $33,143
Other Notes and Loans Receivable, Net$30,074$100,200▲ $70,126
Prepaid Expenses and Deferred Charges$60,282$78,729▲ $18,447
Cash and Non-Interest-Bearing Accounts$1,957$400▼ $1,557
Total Assets$7,960,277$8,453,624▲ $493,347
Liabilities
Escrow Account Liability$2,415,468$2,526,329▲ $110,861
Other Liabilities$263,626$235,557▼ $28,069
Deferred Revenue$230,327$234,703▲ $4,376
Accounts Payable and Accrued Expenses$128,652$84,685▼ $43,967
Total Liabilities$3,038,073$3,081,274▲ $43,201
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,922,204$5,372,350▲ $450,146
Total Net Assets Fund Balance$4,922,204$5,372,350▲ $450,146
Total Liabilities and Net Assets / Fund Balance$7,960,277$8,453,624▲ $493,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,416,050$1,091,267$2,507,317
Equipment$69,307$386,880$456,187
Other Land Buildings$107,509$311,123$418,632
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah T BlodgettStaff Liaison, Executive DirectorFT$111,768$12,163$123,931
George MooreStaff Liaison, Exec. Director OutgoingFT$87,490$20,631$108,121
Paula LewisDeputy Executive Director OutgoingFT$90,074$16,123$106,197

Board Members and Trustees

NameTitle
Jonathan EckImmediate Past President
Kathleen MahanPresident
Paul ChantPresident
Derek LickPresident Elect
Robert LucicVice President
Michael IacopinoAba Association Delegate
Lyndsay RobinsonAba Association Young Lawyer
Jennifer ParentAba State Delegate
Anthony NaroCounty Governor
Barry SchusterCounty Governor
John Michael CrabbsCounty Governor
Joshua WyattCounty Governor
Kyle RobidasCounty Governor
Leonard HardenCounty Governor
Leslie LeonardCounty Governor
Matthew G StachowskeCounty Governor
Monique SchmidtCounty Governor
Paul KleinmanCounty Governor
Petar LeonardCounty Governor
Vanessa WilsonCounty Governor
William D WoodburyCounty Governor
Charla B StevensGovernor-at-large
Christine HaniscoGovernor-at-large
James ShepardGovernor-at-large
Kristin FieldsGovernor-at-large
Steve J DuttonGovernor-at-large
Gar Y ChiangOut of State Governor
Jason DennisOut of State Governor
Nikolas K FryePublic Sector Governor
Catherine ShanelarisSecretary
James BassettSupreme Court Liaison
Geoffrey M GallagherTreasurer
Christopher ReganTreasurer Outgoing
Revenue and Support

Revenue Composition

Contributions and Grants
$327,247
Program Service Revenue
$3,601,372
Investment Income
$124,581
Other Revenue
$20,293
All Other Contributions
$4,346
Change in Net Assets
$450,146

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,073,493
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$15,131
Total Revenue per Audited Statements
$4,088,624
Total Revenue per Form 990
$4,073,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,170,147
Other Expenses$1,453,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,403,752$7,803-$1,411,555
Conferences and Meetings$316,558--$316,558
Other Employee Benefits$304,546$1,746-$306,292
Current Officers, Directors, Trustees, and Key Employees$252,578$2,551-$255,129
Occupancy$227,699$1,685-$229,384
All Other Expenses$198,653$939-$199,592
Payroll Taxes$123,270$783-$124,053
Office Expenses$119,123$2,398-$121,521
Fees for Services Other$95,236$1,527-$96,763
Pension Plan Contributions$72,701$417-$73,118
Depreciation Depletion$60,681$1,592-$62,273
Other Expenses$55,660$1,089-$56,749
Fees for Services Accounting$30,413$487-$30,900
Advertising$23,604--$23,604
Insurance$8,685$151-$8,836
Interest$8,452$80-$8,532
Total Functional Expenses$3,598,773$24,574$0$3,623,347

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,638,478
Expenses per Audited Statements$3,623,347
Total Expenses per Form 990$3,623,347
Expenses Not Reported on Form 990$15,131
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$19,075
Total Nondeductible Lobbying and Political Cost$19,075
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable to Related Party$207,150
Due to Nh Supreme Court Committees$27,716
Due to Agency Accounts$691
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization's membership is comprised entirely of attorneys who must be members of the new hampshire bar association to be able to practice law in the state of new hampshire.

Form 990, Part VI, Section A, Line 7A

Association members may elect one or more members of the governing body on an annual basis via ballots.

Form 990, Part VI, Section A, Line 7B

In certain circumstances the governing body decisions are subject to approval by association members and/or the new hampshire supreme court.

Form 990, Part VI, Section A, Line 8B

N/a - only the board has authority.

Form 990, Part VI, Section B, Line 11B

A final version of the form 990 is provided to all members of the board of governors who thoroughly reviewed the return for accuracy before it was filed.

Form 990, Part VI, Section B, Line 12C

The association regularly and consistently monitors and enforces compliance with its conflict of interest policy by requiring board members to sign a conflict of interest policy each year.

Form 990, Part VI, Section B, Line 15

Compensation for the association's executive director is reviewed and approved by the compensation committee on a regular basis. During the review, the compensation committee not only evaluates the performance of this individual but considers comparative salary data from sources such as the american bar association and other not-for-profit organizations in new england. Compensations for key employees of the association are reviewed on an annual basis. The executive director evaluates the performance of these individuals and considers comparative salary date from sources such as the american bar association and other not-for-profit organizations in new england. In addition, the association's board of governors reviews and approves the annual salary budget as submitted by the board's committee on administration.

Form 990, Part VI, Section C, Line 19

Governing documents are available through the new hampshire bar association website and other documents provided upon written request.

Filing and Contact Details

Filer

Filer Name
New Hampshire Bar Association
EIN
02-0275780
Phone
6032246942
Address
2 PILLSBURY STREET SUITE 300, CONCORD, NH 03301-3502

Signing Officer

Name
Sarah Blodgett
Title
Executive Director
Phone
6032246942
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Blodgett
Formed
1873
Legal Domicile
Nh
Voting Board Members
29
Independent Board Members
28
Employees
38
Volunteers
300

Preparer

Firm
Nathan Wechsler & Company Pa
Address
70 COMMERCIAL STREET 4TH FLOOR, CONCORD, NH 03301
Preparer
KELLI D'AMORE
Phone
6032245357
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Program support: program service expenses 43,435. Management and general expenses 141. Fundraising expenses 0. Total expenses 43,576. Inreach expenses: program service expenses 40,768. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,768. Legislative program: program service expenses 31,825. Management and general expenses 0. Fundraising expenses 0. Total expenses 31,825. Miscellaneous: program service expenses 31,182. Management and general expenses 335. Fundraising expenses 0. Total expenses 31,517. Special projects: program service expenses 19,988. Management and general expenses 49. Fundraising expenses 0. Total expenses 20,037. Equipment rental and maintenance: program service expenses 17,935. Management and general expenses 222. Fundraising expenses 0. Total expenses 18,157. Hiring: program service expenses 7,965. Management and general expenses 192. Fundraising expenses 0. Total expenses 8,157. Dues/subscriptions: program service expenses 5,555. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,555.

FORM 990, PART XII, LINE 2C:

NO CHANGES NOTED

Financial Statement Notes

PART IV, LINE 2B:

The new hampshire bar association is responsible for the collection of fees and fines and charges direct expenses as well as a percentage of overhead expenses per agreement with the new hampshire minimum continuing legal education board. The new hampshire bar association is also responsible in administering the public protection fund and that reasonable expenses incurred by the bar association shall be reimbursed by the public protection fund as a cost of operation.

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code; however, certain unrelated business income is subject to federal taxation. The association is required to file form 990-t, exempt organization business income tax return, for unrelated trade or business income related to its advertising revenue. The association has adopted the provisions of fasb asc 740, accounting for uncertainty in income taxes. Accordingly, management has evaluated the association's tax positions and concluded the association had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustment or disclosure in the financial statements. With few exceptions, the association is no longer subject to income tax examinations by the u.s. Federal or state tax authorities for tax years before 2022.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 15,131.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 15,131.

Raw XML AppendixShowing 400 of 775 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm4BARRY SCHUSTER
IRS990/Form990PartVIISectionAGrp/PersonNm5VANESSA WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm6PAUL KLEINMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7ROBERT LUCIC
IRS990/Form990PartVIISectionAGrp/PersonNm8LEONARD HARDEN
IRS990/Form990PartVIISectionAGrp/PersonNm9CATHERINE SHANELARIS
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IRS990/Form990PartVIISectionAGrp/PersonNm16JAMES SHEPARD
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IRS990/Form990PartVIISectionAGrp/PersonNm23LYNDSAY ROBINSON
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IRS990/Form990PartVIISectionAGrp/PersonNm25JAMES BASSETT
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IRS990/Form990PartVIISectionAGrp/PersonNm27GEOFFREY M GALLAGHER
IRS990/Form990PartVIISectionAGrp/PersonNm28GAR Y CHIANG
IRS990/Form990PartVIISectionAGrp/PersonNm29JOHN MICHAEL CRABBS
IRS990/Form990PartVIISectionAGrp/PersonNm30STEVE J DUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm31NIKOLAS K FRYE
IRS990/Form990PartVIISectionAGrp/PersonNm32MATTHEW G STACHOWSKE
IRS990/Form990PartVIISectionAGrp/PersonNm33CHARLA B STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm34WILLIAM D WOODBURY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0STAFF LIAISON, EXEC. DIR. OUTGOING
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2ABA ASSOCIATION DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER OUTGOING
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10ABA STATE DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt12GOVERNOR-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14IMMEDIATE PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt16GOVERNOR-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt17COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18COUNTY GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt20GOVERNOR-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt21COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23ABA ASSOCIATION YOUNG LAWYER
IRS990/Form990PartVIISectionAGrp/TitleTxt24COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25SUPREME COURT LIAISON
IRS990/Form990PartVIISectionAGrp/TitleTxt26STAFF LIAISON, EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt28OUT OF STATE GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30GOVERNOR-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt31PUBLIC SECTOR GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt34COUNTY GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35DEPUTY EXECUTIVE DIRECTOR OUTGOING
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