North Carolina Prisoner Legal Services Inc
Public records show a registered, tax-exempt organization in good standing.
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 35Spendable reserves would cover 8.3 months of spending.
Debt
10 of 20It owes 42% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
0 of 15Income fell 26% on the year before.
Spending floor
15 of 1595% 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 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports 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)
- $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.
- $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.
- $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.
- $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
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.
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.
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.
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.
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.
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.