2026-02-17T12:40:52-06:00 2025-06-30 561607661 LOWDERMILK CHURCH & CO LLP 121 NORTH STERLING STREET MORGANTON NC 28655 990 2024-07-01 581489915 REPAY INC REPA 8284376268 POST OFFICE BOX 2423 MORGANTON NC 286802423 HELEN KELLER BOARD CHAIR 8284376268 2026-02-17 1 0 PHILLIP E CHURCH P00092400 8284331226 2024 2025-03-06 01:10:19Z HELEN KELLER POST OFFICE BOX 2423 MORGANTON NC 286802423 824642 0 X WWW.REPAYINC.ORG X 1982 NC REPAY'S MISSION IS TO PROVIDE TREATMENT AND SUPERVISION ALTERNATIVES TO PRISON FOR NONVIOLENT OFFENDERS. THE AGENCY ALSO PROVIDES PREVENTION PROGRAMS THAT STOP FURTHER PENETRATION OF THE JUSTICE SYSTEM FOR THOSE AT RISK OF CRIMINAL BEHAVIOR. 7 7 19 0 0 0 601327 605751 162174 215789 -683 0 1783 3102 764601 824642 0 0 0 0 510320 599729 0 0 0 271641 248900 781961 848629 -17360 -23987 314479 295126 191688 196321 122791 98805 X REPAY, INC. IS A PRIVATE, NONPROFIT CRIMINAL JUSTICE AGENCY FORMED IN 1982 TO PROVIDE PLANNING, PREVENTION, AND COMMUNITY BASED TREATMENT PROGRAMS SERVING THE NEEDS OF THE COURTS AND OUR COMMUNITIES. REPAY PRIMARILY PROVIDES COMMUNITY BASED SERVICES TO ADULTS AND JUVENILES. 0 0 77135 PSYCHOLOGICAL SERVICES - PROGRAM SERVICES PROVIDING FOR THE PURPOSE OF OBTAINING PSYCHOLOGICAL EVALUATIONS WITH RECOMMENDATIONS TO THE JUVENILE COURT SYSTEM. 410280 SEXUAL ABUSE INTERVENTION SERVICES - PROVIDES EVALUATION, CONSULTATION AND TREATMENT FOR SEXUAL BEHAVIOR PROBLEMS AND WORKS CLOSELY WITH PROBATION OFFICES, SOCIAL SERVICE AGENCIES AND THE COURT TO PROVIDE EFFECTIVE TREATMENT AND PROMOTE COMMUNITY SAFETY. 142543 PRETRIAL SERVICES - PROPOSES TO EXPEDITE COURT CASES BY PROVIDING THE COURTS WITH ACCURATE PROFILES OF DEFENDANTS IN ORDER TO FACILITATE INFORMED RELEASE DECISIONS BY THE COURT AND TO HELP REDUCE THE DELAYS IN THE COURT SYSTEM. 208605 218891 COURT IMPROVEMENT FACILITATOR IS A PROGRAM TO IMPROVE THE CURRENT OPERATIONS OF THE CATAWBA COUNTY COURT SYSTEM. TEMPORARY SHELTER IS A PROGRAM PROVIDED FOR THE PURPOSE OF EMERGENCY SHELTER FOR JUVENILES INVOLVED IN THE JUVENILE JUSTICE SYSTEM.JUST GIRLS PROVIDES A COMMUNITY-BASED TREATMENT PROGRAM SERVING AT RISK GIRLS AGES 11-19 IN BURKE COUNTY WHO ARE AT RISK OF INVOLVEMENT IN THE CRIMINAL SYSTEM OR WHO ARE EXHIBITING RISK BEHAVIORS SUCH AS RUNAWAY BEHAVIOR, ACADEMIC FAILURE, EARLY SEXUAL ACTIVITY, VICTIMS OF PHYSICAL OR EMOTIONAL ABUSE, SUBSTANCE ABUSE, ETC.R.I.S.E. (READINESS, IMPROVEMENT, SUCCESS, EMPOWERMENT)IS FOR AT RISK BOYS WHO NEED IMPROVEMENT IN SOCIAL SKILLS, ETC. RESTORATIVE SERVICES IS A PROGRAM DESIGNED TO ALLOW YOUTH THE OPPORTUNITY TO RESTORE THE RELATIONSHIP WITH THE COMMUNITY THROUGH SUPERVISED COMMUNITY SERVICE ACTIVITIES AND RESTITUTION TO THE VICTIMS. 208605 218891 838563 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 19 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X RENEE LEWIS 8284376268 PO BOX 2423 MORGANTON NC 28655 STEVE WHISENANT MEMBER 0.50 X 0 0 0 KEVIN MILLER MEMBER 0.50 X 0 0 0 ALTON PRICE MEMBER 0.50 X 0 0 0 ROBERT BRADY MEMBER 0.50 X 0 0 0 BRANDI TOLBERT MEMBER 0.50 X 0 0 0 KRISTIN WRIGHT MEMBER 0.50 X 0 0 0 HELEN KELLER CHAIRPERSON 0.50 X 0 0 0 RENEE LEWIS EXECUTIVE DIRECTOR 40.00 X 51918 0 0 51918 0 0 0 0 0 0 0 600751 5000 605751 CLIENT SERVICE REVENUE 541900 164103 164103 IPRS FUNDING 541900 51686 51686 215789 MISCELLANEOUS REVENUE 900099 3102 3102 3102 824642 218891 0 0 501529 501529 54160 54160 44040 44040 6300 6300 49190 49190 1320 1320 34860 34860 4648 4648 12049 12049 10066 10066 18581 18581 LEASE EXPENSE 46860 46860 BAD DEBT EXPENSE 22161 22161 REPAIRS AND MAINTENANCE 20954 20954 MISCELLANEOUS 9832 9832 12079 12079 848629 838563 10066 0 83828 87038 42600 2217 10916 30752 67040 43946 29250 23094 147885 152025 314479 295126 32327 19115 7264 17956 152097 159250 191688 196321 X 80191 96588 42600 2217 122791 98805 314479 295126 X -23987 1 X 0 1 X 0 0 X 456545 442301 558142 601327 605751 2664066 6000 6000 6000 7500 7500 33000 462545 448301 564142 608827 613251 2697066 2697066 2697066 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 67040 43946 23094 23094 OPERATING LEASE RIGHT OF USE 152025 152025 OPERATING LEASE LIABILITY 159250 159250 X 832142 7500 7500 824642 0 824642 856129 7500 7500 848629 0 848629 PART X, LINE 2: FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS. BASED ON AN EVALUATION OF UNCERTAIN TAX POSITIONS, MANAGEMENT IS REQUIRED TO MEASURE POTENTIAL TAX LIABILITIES THAT COULD HAVE A RISK OF GREATER THAN A 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. AS OF JUNE 30, 2025, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO SUCH RISK AND THEREFORE NO LIABILITIES HAVE BEEN RECORDED FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ROUNDING PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS AVAILABLE FOR REVIEW ON SITE. FORM 990, PART VI, SECTION B, LINE 12C AS BOARD MEMBERS PROVIDE NOTIFICATION OF POTENTIAL CONFLICTS OF INTEREST, THE ENTIRE BOARD IS INFORMED THE SUCH CONFLICT AND THE BOARD MEMBER WILL BE EXPECTED TO BE REMOVED FROM THE DECISION THAT RELATES TO ANY POTENTIAL CONFLICT. IN ADDITION, MOST OF THE BOARD MEMBERS HAVE PERSONAL KNOWLEDGE OF OTHER BOARD MEMBERS, SO THEY WOULD BE COMFORTABLE REMINDING EACH OTHER OF POTENTIAL CONFLICT ISSUES. FORM 990, PART VI, SECTION B, LINE 15 REPAY'S EXECUTIVE DIRECTOR IS NORMALLY HIRED BY ADVERTISING THE OPEN POSITION, RECEIPT OF RESUMES BY A MEMBER OF THE EXECUTIVE COMMITEE, INTERVIEWING BY THE BOARD OF DIRECTORS AND BACKGROUND CHECKS. COMPENSATION COMPARABILITY DATA FROM THE NORTH CAROLINA CENTER FOR NON-PROFITS IS USED TO DEVELOP A COMPENSATION PACKAGE. THE BOARD ANNUALLY REVIEWS THE WORK OF EXECUTIVE DIRECTOR AND COMPENSATION COMPARISON DATA AND DETERMINES THE AMOUNT OF COMPENSATION FOR THE EXECUTIVE DIRECTOR FOR THE SUBSEQUENT YEAR. OTHER STAFF MEMBERS ARE REVIEWED BY THE EXECUTIVE DIRECTOR WHO CONSIDERS THE WORK EXPECTED FROM THE STAFF MEMBER, YEARS EXPERIENCE AND COMPENSATION COMPARISON DATA BEFORE MAKING RECOMMENDATION ON COMPENSATION TO THE BOARD FOR FINAL APPROVAL. THE BOARD ALSO HAS INPUT INTO THE COMPENSATION PACKAGE OF ALL STAFF MEMBERS. OTHER BENEFITS OFFERED TO EMPLOYEES, SUCH AS HEALTH INSURANCE AND RETIREMENT CONTRIBUTIONS, ARE ALSO REVIEWED BY THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 REPAY, INC.'S FORM 990 IS AVAILABLE TO PUBLIC INSPECTION AT THEIR OFFICE AND IT IS ALSO AVAILABLE ON THE GUIDESTAR WEBSITE WHICH PROVIDES INFORMATION TO THE PUBLIC ON 990 FILINGS. FORM 990, PART VI, SECTION C, LINE 19 REPAY, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING 1.