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Passes our checks

North Carolina Prisoner Legal Services Inc

EIN 58-1342594 · Raleigh, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair68 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OUR CORE MISSION IS TO PROTECT OUR CLIENTS' CONSTITUTIONAL RIGHTS BY CHALLENGING ILLEGAL CONVICTIONS AND SENTENCES AND BY ENSURING SAFE AND HUMANE CONDITIONS OF CONFINEMENT.

Income
$3.1 million
Spending
$3.0 million
Spent on programs
95%
Reserves
8.3 months of spending
Largest source of income
fees for its services, 87%
Employees
37
Volunteers
0
Highest pay
$164,653, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 68 out of 100. Higher than 38% of charities in its peer group (crime and legal services, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.3 months of spending.

  • Debt

    10 of 20

    It owes 42% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 3% of income.

  • Income trend

    0 of 15

    Income fell 26% on the year before.

  • Spending floor

    15 of 15

    95% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 57% of charities in its peer group (crime and legal services, $1m to $10m).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $2.7 million spent. NC INMATES: NC PRISONER LEGAL SERVICES PROVIDES LEGAL ASSISTANCE TO NC PRISONERS IN ORDER TO ENSURE THAT PRISONERS HAVE CONSTITUTIONALLY ADEQUATE ACCESS TO THE COURTS. ANNUALLY, NCPLS RECEIVES OVER 11,000 LETTERS FROM CLIENTS AND THEY ARE RESPONDED TO BY OUR TEAM. WE ALSO CONDUCT OVER 640 CASE REVIEWS TO DETERMINE IF THERE HAVE BEEN ERRORS MADE IN APPLYING THE LAW OR IF THE SENTENCING WAS APPLIED CORRECTLY.
  2. $55,000 spent. SAFE AND HUMANE JAILS PROJECT: FUNDING BY IOLTA HAS ALLOWED NCPLS TO PROVIDE LEGAL ADVICE AND ASSISTANCE TO PRE-TRIAL DETAINEES, MONITOR CONDITIONS IN JAILS, AND ENSURE THOSE BEING HELD ARE SAFE. THIS PROJECT SERVES ALL 100 COUNTIES IN NORTH CAROLINA AND ASSISTS INMATES IN ALL OF THE 93 JAILS IN THE STATE.
  3. $19,137 spent. IOLTA TECHNOLOGY GRANT: NC PRISONER LEGAL SERVICES HAS TWO PRIORITIES BY FUNDING THIS APPLICATION. OUR FIRST PRIORITY IS INTERNET AND CONFERENCE ROOM TECHNOLOGY. UNFORTUNATELY, THE EQUIPMENT THAT WE HAVE NOW HINDERS OUR EFFECTIVENESS. CURRENTLY, WE DO NOT HAVE SUFFICIENT INTERNET IN OUR OFFICE. THE WIRELESS CONNECTION DOES NOT ADEQUATELY EXTEND THROUGHOUT THE BUILDING AND MANY PEOPLE ARE FORCED TO RESORT TO MOVING AROUND THE OFFICE TO TRY TO FIND A STRONG ENOUGH SIGNAL TO JOIN VIRTUAL MEETINGS OR HAVE CONSISTENT ACCESS TO OUR SERVER. THIS FUNDING WOULD COVER THE COST OF A NEW WI-FI SYSTEM, UPGRADE OF OUR FIREWALL, CAMERAS/MICROPHONE/TV MONITOR FOR THE CONFERENCE ROOM, AND A BATTERY BACK-UP. OUR SECOND PRIORITY IS TO ENHANCE OUR DEI PROGRAMMING. OUR TEAM HAS MADE DEI EFFORTS A PRIORITY OF OUR WORK. SINCE 2020, WE HAVE HELD AN ANNUAL DEI BOARD OF DIRECTORS/STAFF RETREAT. OUR TEAM IS INCREDIBLY DIVERSE WHICH HAS BEEN INTENTIONAL. WE WANT TO ENSURE THAT DEI REMAINS A PRIORITY FOR OUR TEAM AND THAT WE ARE CONSTANTLY AND CONSISTENTLY STRIVING TO LEARN HOW TO BE BETTER TEAMMATES TO ONE ANOTHER AND BETTER ADVOCATES FOR OUR CLIENTS.
  4. $89,412 spent. Z SMITH REYNOLDS, YIELD GRANT, NC STATE BOARD FOUNDATION

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1979.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.