North Carolina Bar Association Health Benefit Trust

EIN 56-6595155 • 501(c)9 • Cary, NC

Profile

The trust is a health benefit program whereby an employee of a participating employer, upon employment, may elect coverage.

8000 Weston ParkwayCary, NC 27513

n/A

Siviq Scores

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

0.20x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

0.09x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

-1.6%

Higher net margin than 27% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

$1,400

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $50M-$100M nonprofits • Source year 2024

-2.1%

Faster asset growth than 22% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

9.1%

Faster revenue growth than 56% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets76th percentile

Assets

Down

$28,180,884

Down $619,031 (-2.1%) from 2023

Liabilities

Down

$5,648,295

Down $43,652 (-0.8%) from 2023

Net Assets

Down

$22,532,589

Down $575,379 (-2.5%) from 2023

Operations

Liabilities / Revenue58th percentile Net Margin27th percentile

Revenue

$63,668,052

Up $5,319,729 (+9.1%) from 2023

Expenses

$64,656,747

Up $7,774,646 (+14%) from 2023

Net Income

Down

-$988,695

Down $2,454,917 (-167%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

Highlighted filing

2024

Assets$28,180,884

Liabilities$5,648,295

Net Assets$22,532,589

Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

Highlighted filing

2024

Revenue$63,668,052

Expenses$64,656,747

Net Income-$988,695

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $28,180,884
Liabilities: $5,648,295
Net assets: $22,532,589
Revenue: $63,668,052
Expenses: $64,656,747
Net income: -$988,695

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$28.2	$5.65	$22.5	$63.7	$64.7	$0.99
2023Detailed filing. Detailed filing data is available for this year.	$28.8	$5.69	$23.1	$58.3	$56.9	$1.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$26.9	$5.39	$21.5	$54.0	$56.5	$2.53
2021Detailed filing. Detailed filing data is available for this year.	$31.3	$5.26	$26.1	$52.4	$51.5	$0.95
2020Detailed filing. Detailed filing data is available for this year.	$30.2	$4.60	$25.6	$48.8	$46.0	$2.77
2019Detailed filing. Detailed filing data is available for this year.	$27.5	$4.64	$22.8	$46.4	$44.1	$2.28
2018Detailed filing. Detailed filing data is available for this year.	$24.1	$3.54	$20.5	$44.5	$39.8	$4.69
2017Detailed filing. Detailed filing data is available for this year.	$19.7	$3.69	$16.0	$41.8	$37.2	$4.63
2016Detailed filing. Detailed filing data is available for this year.	$14.9	$3.62	$11.3	$36.6	$36.6	$0.04
2015Detailed filing. Detailed filing data is available for this year.	$15.2	$4.06	$11.2	$33.9	$35.7	$1.84
2014Detailed filing. Detailed filing data is available for this year.	$18.2	$5.13	$13.0	$33.2	$34.8	$1.63
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$19.2	$4.62	$14.6		$30.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$20.4	$4.74	$15.7		$29.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$15.9	$3.27	$12.6		$30.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$15.3	$4.84	$10.5		$34.9

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Oct 1, 2023 to Sep 30, 2024
Signed: Jun 23, 2025
Return Version: 2023v6.0
Gross Receipts: $65,145,710

Mission and Program Overview

Mission

The trust is a health benefit program whereby an employee of a participating employer, upon employment, may elect coverage.

Multiple employer welfare arrangement

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Rtn Earn Endowment Incm Other Fnds	$23,107,968	$22,532,589	▼ $575,379
Investments in Publicly Traded Securities	$18,094,035	$18,298,307	▲ $204,272
Savings and Temporary Cash Investments	$9,444,029	$7,115,395	▼ $2,328,634
Accounts Receivable	$631,834	$1,507,113	▲ $875,279
Pd in Cap Srpls Land Bldg Eqp Fund	$0	$0	→ $0
Cap Stk Tr Prin Current Funds	$0	$0	→ $0
Total Assets	$28,799,915	$28,180,884	▼ $619,031
Other Assets Total	$630,017	$1,260,069	▲ $630,052
Liabilities
Other Liabilities	$4,053,000	$4,817,000	▲ $764,000
Accounts Payable and Accrued Expenses	$1,638,947	$831,295	▼ $807,652
Total Liabilities	$5,691,947	$5,648,295	▼ $43,652
Net Assets / Fund Balance
Total Net Assets Fund Balance	$23,107,968	$22,532,589	▼ $575,379
Total Liabilities and Net Assets / Fund Balance	$28,799,915	$28,180,884	▼ $619,031

Compensation and Service Providers

Top Officer Pay40th percentile

Employees

Name	Title	Base	Total
Elizabeth W Voltz	Trust Chair	$1,400	$1,400
Phillip R Miller Iii	Secretary	$1,400	$1,400
Plato C Barwick Iii	Trustee	$1,400	$1,400
Christopher T Graebe	Trustee	$1,050	$1,050
Sandra M Clark	Trustee	$1,050	$1,050

Board Members and Trustees

Name	Title
William Stroud	Trust Manager

Highest Paid Contractors

Contractor	Services	Location	Compensation
Blue Cross Blue Shield Of North Carolina	Administrative Services	5901 CHAPEL HILL RD, Durham, NC 27707	$3,781,173
Lawyers Insurance Agency	Administrative Services	8000 WESTON PKWY SUITE 200, Cary, NC 27513	$2,188,647
Benefitfocus	Software Services	100 BENEFITFOCUS WAY, Charleston, SC 29492	$274,886

Revenue and Support

Revenue Composition

Contributions and Grants: $0
Program Service Revenue: $56,996,213
Investment Income: $673,743
Other Revenue: $5,998,096
Change in Net Assets: $-988,695

Audited Revenue Reconciliation

Revenue per Audited Statements: $57,669,956
Revenue Not Reported on Financial Statements: $5,998,096
Revenue Not Reported on Form 990: $1,124,003
Other Revenue Adjustments: $5,998,096
Total Revenue per Audited Statements: $58,793,959
Total Revenue per Form 990: $63,668,052

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$5,977,562
Salaries, Compensation, and Employee Benefits	$6,650
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Benefits to Members	-	-	-	$58,672,535
Fees for Services Other	-	-	-	$3,315,196
Fees for Services Management	-	-	-	$2,070,742
Information Technology	-	-	-	$286,641
Insurance	-	-	-	$114,320
Fees for Services Accounting	-	-	-	$65,901
Fees for Service Investment Mgmnt Fees	-	-	-	$61,113
Office Expenses	-	-	-	$37,522
Other Expenses	-	-	-	$15,054
Fees for Services Legal	-	-	-	$11,073
Current Officers, Directors, Trustees, and Key Employees	-	-	-	$6,650
Total Functional Expenses	$0	$0	$0	$64,656,747

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$64,656,747
Total Expenses per Form 990	$64,656,747
Total Expenses per Audited Statements	$58,658,651
Expenses Not Reported on Financial Statements	$0
Expenses Not Reported on Form 990	$-5,998,096

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
CHILDREN'S LAW CENTER OF CENTRAL NORTH CAROLINA	-	-	-	-	-
Center for Death Penalty Litigation	-	-	-	-	-
Land Loss Prevention Project	-	-	-	-	-
Nc Bar Association	Cary, NC	Promoting and Improving the Administration of Justice	501(c)(6)	-	No
North Carolina Bar Association	-	-	-	-	-
North Carolina Bar Association Foundation	-	-	-	-	-

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Young Moore and Henderson Pa	S	Fmv	$764,930
Bell Davis & Pitt Pa	S	Fmv	$709,043
Blanco Tackabery & Matamoros Pa	S	Fmv	$667,562
North Carolina Bar Association	S	Fmv	$608,720
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Center for Death Penalty Litigation	S	Fmv	$73,815
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Windle Terry Bimbo	S	Fmv	$72,105
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Law Offices of Amos & Kapral Llp	S	Fmv	$67,601
Kurtz & Blum Pllc	S	Fmv	$67,584
Wielechowski & Fuller Pc	S	Fmv	$67,524
Christina Rivenbark & Associates	S	Fmv	$65,402
Bull & Reinhardt Pllc	S	Fmv	$65,293
Ott Cone & Redpath Pa	S	Fmv	$64,905
Hyland & Padilla Pllc	S	Fmv	$64,660
Miller Cushing Hollady Pllc	S	Fmv	$64,237
Irons & Irons Pa	S	Fmv	$64,086
Arnette Law Offices Pllc	S	Fmv	$62,747
Holscher Edwards & Hill Pa	S	Fmv	$62,100
The Valentine Law Firm	S	Fmv	$61,700
Bradshaw Robinson & Slawter Llp	S	Fmv	$61,478
Carolina Student Legal Services Inc	S	Fmv	$61,118
Marshall & Taylor Pllc	S	Fmv	$60,746
Casey & Robbins Pllc	S	Fmv	$59,960
Poisson Poisson & Bower Pllc	S	Fmv	$58,017
Fleming & Williams Llp	S	Fmv	$57,477
Pendergrass Law Firm Pllc	S	Fmv	$57,346
Perry R Safran Pa Law Office	S	Fmv	$57,314
Crisp Cherry Mccraw Pllc	S	Fmv	$57,214
Elliot Morgan Parsonage	S	Fmv	$57,081
Brockmann Law Firm Pc	S	Fmv	$56,897
Additon Pendleton & Witherspoon Pa	S	Fmv	$56,833
A G Linett & Associates Pa	S	Fmv	$56,806
Stephenson Law Llp	S	Fmv	$56,540
The Karney Law Firm Pa	S	Fmv	$56,272
Smith & Christensen Pllc	S	Fmv	$56,267
Bugg & Wolf Pa	S	Fmv	$55,921
Hemphill Gelder Pc	S	Fmv	$55,871
Bennett & Gulley Pa	S	Fmv	$55,372
Chambers & Ennis Pllc	S	Fmv	$55,096
Roger K Knight Pa	S	Fmv	$55,052
Gene Davis Law Pllc	S	Fmv	$54,517
Millberg Gordon Stewart Pllc	S	Fmv	$54,345
High & Crowe Llp	S	Fmv	$54,281
Connell & Gelb Pllc	S	Fmv	$54,271
Beach Law Offices	S	Fmv	$53,998
Reliance Forensics LLC	S	Fmv	$53,871
Nicholls & Crampton Pa	S	Fmv	$53,807
Mitchell & Associates Law Firm Pllc	S	Fmv	$53,773
Matheson & Associates Pllc	S	Fmv	$53,391
Katherine D Van Marter Pllc	S	Fmv	$53,342
Jones Branz & Whitaker Llp	S	Fmv	$53,088
Osborn Gambale Beckley & Budd Pllc	S	Fmv	$52,968
The Matta Law Firm Pllc	S	Fmv	$52,585
Brown Crump & Tierney Pllc	S	Fmv	$52,558
Jeffrey W Porter Pc	S	Fmv	$52,434
Buxton R Bailey Pc	S	Fmv	$52,421
Trego Hines & Ladenheim Pllc	S	Fmv	$52,417
Wallace Barwick Landis & Stroud Pa	S	Fmv	$52,373
University Student Legal Services	S	Fmv	$52,081
Ruff Bond Cobb Wade & Bethune Llp	S	Fmv	$52,063
Elam & Rousseaux Pllc	S	Fmv	$51,981
Mccrary Law Firm Pllc	S	Fmv	$51,963
G Patrick Hunter Iii	S	Fmv	$51,949
Grimes Yeoman Pllc	S	Fmv	$51,790
Jones & Sasnett Pa	S	Fmv	$51,577
C Todd Williford	S	Fmv	$51,108
Mitchell & Suhr Pllc	S	Fmv	$50,952
Johnson & Groninger Pllc	S	Fmv	$50,759
Lunn & Forro Pllc	S	Fmv	$50,757
Lennon Camak & Bertics Pllc	S	Fmv	$50,638
Redding Jones Pllc	S	Fmv	$50,556
Citrin & Whitman Pa	S	Fmv	$50,285
Parnell & Scales Law Office	S	Fmv	$50,223
Moretz Law Group Pa	S	Fmv	$50,167
Biggs Law Firm Pllc	S	Fmv	$50,159

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Health Claims Liability	$4,817,000

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Audit committee: Yes
Backup withholding compliance: 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: No
Other officer compensation reviewed: No
Conflict-of-interest policy: No
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name: North Carolina Bar Association
EIN: 56-6595155
Phone: 9196778900
Address: 8000 WESTON PARKWAY, CARY, NC 27513

Signing Officer

Name: Elizabeth Voltz
Title: Trust Chair
Phone: 9196778900
Signed: 2025-06-23
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Elizabeth W Voltz
Formed: 2002
Legal Domicile: Nc
Voting Board Members: 5
Independent Board Members: 5
Employees: 0
Volunteers: 0

Preparer

Firm: Johnson Lambert Llp
Address: 4242 SIX FORKS ROAD SUITE 1500, RALEIGH, NC 27609
Preparer: J Calvin Marks
Phone: 9197196400

Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in non-admitted assets -710,687.”

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 2,120 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/ContractorCompensationGrp/ServicesDesc	1	ADMINISTRATIVE SERVICES
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IRS990/CYTotalExpensesAmt	0	64656747
IRS990/CYTotalFundraisingExpenseAmt	0	0
IRS990/CYTotalProfFndrsngExpnsAmt	0	0
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IRS990/DecisionsSubjectToApprovaInd	0	0
IRS990/DeductibleArtContributionInd	0	0
IRS990/DeductibleNonCashContriInd	0	0
IRS990/DelegationOfMgmtDutiesInd	0	0
IRS990/Desc	0	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.
IRS990/DescribedInSection501c3Ind	0	0
IRS990/DisregardedEntityInd	0	0
IRS990/DocumentRetentionPolicyInd	0	0
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IRS990/ElectionOfBoardMembersInd	0	0
IRS990/EmployeeCnt	0	0
IRS990/FamilyOrBusinessRlnInd	0	0
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IRS990/FeesForServicesLegalGrp/TotalAmt	0	11073
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IRS990/FeesForServicesOtherGrp/TotalAmt	0	3315196
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt	0	61113
IRS990/ForeignActivitiesInd	0	0
IRS990/ForeignFinancialAccountInd	0	0
IRS990/ForeignOfficeInd	0	0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	0	1.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	3	1.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	4	1.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt	5	1.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	1	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	2	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	3	X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd	4	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	0	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	1	X
IRS990/Form990PartVIISectionAGrp/OfficerInd	2	X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	0	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	1	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	2	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	3	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	4	0
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt	5	0
IRS990/Form990PartVIISectionAGrp/PersonNm	0	ELIZABETH W VOLTZ
IRS990/Form990PartVIISectionAGrp/PersonNm	1	PLATO C BARWICK III
IRS990/Form990PartVIISectionAGrp/PersonNm	2	PHILLIP R MILLER III
IRS990/Form990PartVIISectionAGrp/PersonNm	3	SANDRA M CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm	4	CHRISTOPHER T GRAEBE
IRS990/Form990PartVIISectionAGrp/PersonNm	5	WILLIAM STROUD
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	1	1400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	2	1400
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	4	1050
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	5	0
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IRS990/Form990PartVIISectionAGrp/TitleTxt	2	SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	TRUSTEE
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IRS990/Form990ProvidedToGvrnBodyInd	0	0
IRS990/FormationYr	0	2002
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt	0	18094035
IRS990/InvestmentsPubTradedSecGrp/EOYAmt	0	18298307
IRS990/IRPDocumentCnt	0	7
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt	0	1477658
IRS990/LoanOutstandingInd	0	0
IRS990/LocalChaptersInd	0	0
IRS990/MaterialDiversionOrMisuseInd	0	0
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IRS990/MethodOfAccountingAccrualInd	0	X
IRS990/MinutesOfCommitteesInd	0	1
IRS990/MinutesOfGoverningBodyInd	0	1
IRS990/MissionDesc	0	THE TRUST IS A HEALTH BENEFIT PROGRAM WHEREBY AN EMPLOYEE OF A PARTICIPATING EMPLOYER, UPON EMPLOYMENT, MAY ELECT COVERAGE.
IRS990/MoreThan5000KToIndividualsInd	0	0
IRS990/MoreThan5000KToOrgInd	0	0
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IRS990/OperateHospitalInd	0	0
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IRS990/PoliticalCampaignActyInd	0	0
IRS990/PrincipalOfficerNm	0	ELIZABETH W VOLTZ
IRS990/ProfessionalFundraisingInd	0	0
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	1	REBATES EARNED 5,998,096.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	2	REBATES EARNED -5,998,096.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	1	PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	2	PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	THE TRUST CHAIR REVIEWS AND SIGNS THE FORM 990 ONE WEEK PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	THE TRUSTEES RECEIVE AGREED UPON FEES BASED ON THEIR ATTENDANCE AT TRUSTEE MEETINGS THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	ALL FINANCIAL INFORMATION IS CURRENTLY ON FILE WITH THE NORTH CAROLINA DEPARTMENT OF INSURANCE FOR PUBLIC REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	CHANGE IN NON-ADMITTED ASSETS -710,687.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd	0	0
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd	0	0
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IRS990ScheduleR/DivRelatedOrganizationInd	0	0
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd	0	0
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd	0	0
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	0	A B MILLER LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	1	A BURTON SHUFORD ATTORNEY AT LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	2	A G LINETT & ASSOCIATES PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	3	ABRAMS & ABRAMS PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	4	AC CEBERIO LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	5	ADDITON PENDLETON & WITHERSPOON PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	6	ADEWALE LEGAL PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	7	ADVOCATE FAMILY LAW GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	8	ALANNA D MADDOX
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	9	ALEXANDER & DOYLE PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	10	ALLEN & PINNIX PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	11	ALLEN C FOSTER PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	12	ALLEN CHESSON & GRIMES PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	13	ALLEN MILLS PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	14	ALLEN STAHL & KILBOURNE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	15	ALLEN W WOOD III
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	16	ALLMAN SPRY LEGGETT CRUMPLER & HORN PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	17	ALTON R WILLIAMS PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	18	AMBER R MUEGGENBURG PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	19	AMOS TYNDALL PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	20	ANGLIN LAW FIRM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	21	ANN BRITTAIN GREEN PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	22	ANNETTE R HEIM PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	23	APOLLO SPORTS & ENT LAW GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	24	ARLEDGE LAW FIRM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	25	ARMENDARIZ LAW OFFICE PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	26	ARNETTE LAW OFFICES PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	27	ARNOLD & SMITH PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	28	ARTHUR M BLUE LAW OFFICE PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	29	ASMER LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	30	ATHENIAN OATH ADVISORS LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	31	AUGER & AUGER LAW FIRM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	32	AUSTINCOOPER PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	33	B JOSEPH CAUSEY JR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	34	BADDOUR PARKER HINE & HALE PC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	35	BAREFOOT FAMILY LAW
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	36	BARRETT LAW OFFICES PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	37	BASS DUNKLIN LITTLE MCCULLOUGH & SMITH PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	38	BASS SOX MERCER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	39	BATTEN MCLAMB SMITH PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	40	BEACH LAW OFFICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	41	BEASON & TREHY CONFLICT RESOLUTION LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	42	BEECHLER TOMBERLIN PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	43	BELL DAVIS & PITT PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	44	BEN L EAGLES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	45	BENJAMIN W BAUCOM PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	46	BENNETT & GULLEY PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	47	BENTON FAMILY LAW
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	48	BEST AND BEST PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	49	BIGGERS & ASSOCIATES PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	50	BIGGS LAW FIRM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	51	BILLICK ROGERS PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	52	BLACK & BOONE PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	53	BLACKTON LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	54	BLANCHARD MILLER LEWIS & ISLEY PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	55	BLANCO TACKABERY & MATAMOROS PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	56	BOBBY D MILLS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	57	BOEREMA LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	58	BOLLING & GHANNAM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	59	BOWLES PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	60	BOYETTE LAW FIRM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	61	BOYETTE LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	62	BRAD BUCHANAN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	63	BRADLEY LAW FIRM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	64	BRAY & LONG PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	65	BREEDEN LAW OFFICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	66	BRENT ADAMS & ASSOCIATES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	67	BRIAN C JOHNSTON PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	68	BRINGEWATT WOLTER & SNOVER PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	69	BRINKLEY WALSER STONER PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	70	BROCKMANN LAW FIRM PC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	71	BROUGHTON WILKINS SMITH SUGG & THOMPSON PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	72	BROWN & SENTER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	73	BROWN CRUMP & TIERNEY PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	74	BRYANT D PARIS III PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	75	BUCKMILLER FROST PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	76	BUGG & WOLF PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	77	BULL & REINHARDT PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	78	BURTON LAW FIRM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	79	BUTLER & QUINN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	80	BUXTON R BAILEY PC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	81	C J ROBINSON PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	82	C TODD WILLIFORD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	83	CADRE COUNSEL CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	84	CAMPBELL & ASSOCIATES PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	85	CAPITAL CITY LAW
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	86	CARDINAL LAW PARTNERS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	87	CARNES WARWICK PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	88	CAROLINA STUDENT LEGAL SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	89	CAROLINA TAX TRUST & ESTATES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	90	CAROLINE KNOX PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	91	CARPENTER & GUY PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	92	CARROLL & CARROLL PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	93	CARTER & CARTER PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	94	CARY E CLOSE PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	95	CASEY & ROBBINS PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	96	CECIL R JENKINS JR PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	97	CHAD BROWN LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	98	CHAMBERS & ENNIS PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	99	CHARLENE V EDWARDS LAW OFFICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	100	CHESNUTT & CLEMMONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	101	CHESTEK PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	102	CHILDERS LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	103	CHILMAN LAW FIRM PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	104	CHINTAPALLI LAW FIRM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	105	CHITWOOD & FAIRBAIRN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	106	CHRIS CLARK PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	107	CHRIS PEEBLES PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	108	CHRISTIAN L PERRIN PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	109	CHRISTINA RIVENBARK & ASSOCIATES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	110	CHRISTINE J SYLVESTER PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	111	CHRISTMANN IMMIGRATION LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	112	CHRISTOPHER P EDWARDS PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	113	CHRISTOPHER SHUMATE PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	114	CIOFFI LAW FIRM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	115	CITRIN & WHITMAN PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	116	CLAIRE SAMUELS LAW PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	117	COATS & BENNETT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	118	COLLEEN BYERS MEDIATION LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	119	CONNELL & GELB PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	120	CONNER GWYN SCHENCK PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	121	CONRAD TROSCH & KEMMY PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	122	CONSTANCE R COVINGTON PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	123	COOLIDGE LAW FIRM PLLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	124	CORDES LAW PLLC

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