2026-08-17T11:39:47-05:00 2025-12-31 560570567 DMJPS PLLC 703 GREEN VALLEY ROAD SUITE 201 GREENSBORO NC 27408 990 2025-01-01 581342594 NORTH CAROLINA PRISONER LEGAL SERVICES INC NORT 9198562200 1110 WAKE FOREST ROAD RALEIGH NC 27604 JAMIE T LAU PRESIDENT 9198562200 2026-08-17 1 AMY B THABET CPA P01243405 3362759886 2026-08-10 2025 2025-03-06 01:10:19Z JAMIE T LAU 1110 WAKE FOREST ROAD RALEIGH NC 27604 3078176 0 X WWW.NCPLS.ORG X 1978 NC 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. 8 8 37 0 0 0 1126355 89477 2613540 2662460 50455 52809 377001 272434 4167351 3077180 0 0 0 0 2309661 2472380 0 0 0 523401 518849 2833062 2991229 1334289 85951 2901488 3718077 936412 1575511 1965076 2142566 X 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. 0 0 2674472 2828435 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. 55000 78693 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. 19137 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. 89412 Z SMITH REYNOLDS, YIELD GRANT, NC STATE BOARD FOUNDATION 89412 2838021 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARK KRAMER 9198562200 PO BOX 25397 RALEIGH NC 27611 GAGAN GUPTA VICE PRESIDENT 1.00 X X 0 0 0 JAMIE T LAU PRESIDENT 1.00 X X 0 0 0 KELLIE MANNETTE DIRECTOR 1.00 X 0 0 0 MARY BETH CARROLL DIRECTOR 1.00 X X 0 0 0 IVY JOHNSON DIRECTOR 1.00 X 0 0 0 JULIE BOYER SECRETARY/TREASURER 1.00 X X 0 0 0 BRAD BANNON DIRECTOR 1.00 X 0 0 0 APRIL BARBER DIRECTOR 1.00 X 0 0 0 BETH THOMAS EXECUTIVE DIRECTOR 40.00 X 144225 0 20428 144225 0 20428 1 0 1 0 0 78693 10784 89477 OIDS CONTRACT 541100 2662460 2662460 2662460 53805 53805 26770 0 26770 26770 26770 996 -996 -996 -996 ATTORNEY FEES AWARDED 561499 245664 245664 245664 3077180 2907128 0 80575 164652 154773 9879 1824371 1725389 98982 483357 456953 26404 17000 17000 25090 24839 251 52934 52334 600 10681 10361 320 12370 12370 8021 8021 23229 20848 2381 LEASE EXPENSE 208363 202112 6251 EQUIPMENT MAINTENANCE 48496 48496 POSTAGE AND PRINTING 37383 37383 LIBRARY MAINTENANCE 31642 31642 43640 43521 119 2991229 2838021 153208 0 382698 451782 1612787 1671691 4503 61691 80744 61416 136596 121972 16973 14624 803783 1456873 2901488 3718077 114415 115873 17480 8286 804517 1451352 936412 1575511 X 1965076 2092566 50000 1965076 2142566 2901488 3718077 85951 91539 0 X X 0 1 X 1 0 X 2578379 2496414 2492197 2739895 2751937 13058822 2578379 2496414 2492197 2739895 2751937 13058822 13058822 834 15017 30986 51772 53805 152414 446856 361751 252976 350026 245664 1657273 14868509 0.87830 0.87620 X 1 200 40000 38665 1535 0 136596 121972 14624 14624 RIGHT-OF-USE OPERATING LEASE ASSET 1456873 1456873 CLIENT/OTHER ESCROW FUNDS 3735 OPERATING LEASE LIABILITY 1447617 1451352 X 3077180 0 3077180 0 3077180 2991229 0 2991229 0 2991229 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). THE ORGANIZATION ACCOUNTS FOR UNCERTAIN INCOME TAX POSITIONS BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT INCOME TAX BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION, BASED SOLELY ON ITS TECHNICAL MERITS, THAT WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY THE RELEVANT TAX AUTHORITY WITH KNOWLEDGE OF THE SAME FACTS. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE RESOLUTION. BASED ON ALL KNOWN FACTS, CIRCUMSTANCES, AND CURRENT TAX LAW, THE ORGANIZATION BELIEVES THE TOTAL AMOUNT OF UNCERTAIN INCOME TAX POSITION LIABILITIES AND RELATED ACCRUED INTEREST ARE NOT MATERIAL TO ITS FINANCIAL POSITION. AS OF DECEMBER 31, 2025, AND INCLUDING THE PREVIOUS THREE (3) YEARS CONSIDERING EXTENSIONS, THE ORGANIZATION'S INCOME TAX RETURNS ARE OPEN AND SUBJECT TO EXAMINATION BY TAX AUTHORITIES WITH RELEVANT JURISDICTION. SHOULD SUCH AN EXAMINATION TAKE PLACE, MANAGEMENT DOES NOT ANTICIPATE ANY SIGNIFICANT ISSUES RELATED TO THE OPEN YEARS. PART IV, LINE 2B THIS TRUST FUND ACCOUNT IS USED FOR CLIENT SETTLEMENTS. FUNDS RECEIVED UNDER SETTLEMENT ARRANGEMENTS ARE DEPOSITED INTO THIS ACCOUNT AND DISBURSED BACK OUT AS APPROPRIATE. THE ENDING BALANCE IS $1,535. IN 2025, $40,000 WAS DEPOSITED INTO THE ACCOUNT AND $38,665 WAS DISBURSED BACK OUT TO CLIENTS PER AGREEMENTS. 0 0 0 0 0 0 0 0 0 BETH THOMAS EXECUTIVE DIRECTOR 144225 0 0 0 0 0 9476 0 10952 0 164653 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE 990 PRIOR TO ITS FILING FORM 990, PART VI, SECTION B, LINE 12C ALL OUTSIDE WORK NEEDS TO BE APPROVED BY THE DIRECTOR AND THEN APPROVED BY THE BOARD. IF ANY BOARD MEMBER HAS A CONFLICT OF INTEREST, THEY ARE ASKED TO RECUSE THEMSELVES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES EXECUTIVE DIRECTOR'S SALARY ON AN ANNUAL BASIS. EXECUTIVE DIRECTOR SPENDS MAJORITY OF TIME OVERSEEING PROGRAM ACTIVITIES, WHICH INCLUDE ACTIVITIES TO PROVIDE LEGAL ASSISTANCE TO NORTH CAROLINA PRISONERS UNDER THE OIDS CONTRACT AND THE SAFE AND HUMANE JAILS PROJECT. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. FORM 990, PART XII LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FOR OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT FROM THE PRIOR TAX YEAR.