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| FIRST UNITED PRESBYTERIAN CHURCH, JUPITER, FLORIDA, INC. |
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| THE FIRST UNITED PRESBYTERIAN CHURCH OF KISSIMMEE, INC. |
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| FIRST UNITED PRESBYTERIAN CHURCH OF LAKE ALFRED, FLORIDA, INC. |
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| FIRST UNITED PRESBYTERIAN CHURCH, TEQUESTA, FLORIDA, INC. |
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| FIRST UNITED PRESBYTERIAN CHURCH INC., OF TARPON SPRINGS, FLORIDA |
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| FIRST UNITED PRESBYTERIAN CHURCH OF TEQUESTA FOUNDATION, INC. |
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| FIRST UNITED PRESBYTERIAN CHURCH, U.S.A. AT PORT RICHEY, FLORIDA INCORPORATED |
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| FIRST UNITED PRESBYTERIAN FOUNDATION OF POMPANO BEACH, FLORIDA, INC. |
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| FIRST UNITED PROCESSING CORPORATION |
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| FIRST UNITED PROPERTIES, INC. |
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| FIRST UNITED PROPERTY MANAGEMENT LLC |
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| FIRST UNITED REAL ESTATE CONSULTANTS, INC. |
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| FIRST UNITED REALTY, INC. |
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| FIRST UNITED REALTY CORP. |
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| FIRST UNITED REALTY LLC |
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| FIRST UNITED REALTY, INC. |
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| FIRST UNITED REALTY, INC. |
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| FIRST UNITED REALTY INC |
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