Nonprofit · EIN 58-1342594
NORTH CAROLINA PRISONER LEGAL SERVICES INC
Tax-exempt · RALEIGH, NC 27604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,077,180 | $2,991,229 | $85,951 | $3,718,077 | $1,575,511 | $2,142,566 |
| December 31, 2024 | 990 | $4,167,351 | $2,833,062 | $1,334,289 | $2,901,488 | $936,412 | $1,965,076 |
| December 31, 2023 | 990 | $2,774,403 | $2,985,801 | -$211,398 | $1,682,936 | $1,052,149 | $630,787 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $89,477
- of which government grants
- $78,693
- Program service revenue
- $2,662,460
- Investment income
- $52,809
- Net rental income
- $26,770
- Net gain from sales of assets
- -$996
- Other revenue
- $272,434
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $164,652
- Other salaries and wages
- $1,824,371
- Salaries, compensation and benefits (total)
- $2,472,380
- Professional fundraising fees
- $0
- Accounting fees
- $17,000
- Occupancy
- $10,681
- Travel
- $12,370
- Depreciation
- $8,021
- Program services (functional)
- $2,838,021
- Management and general (functional)
- $153,208
Balance sheet and other
- Total assets, start of year
- $2,901,488
- Total assets, end of year
- $3,718,077
- Total liabilities, end of year
- $1,575,511
- Net assets, end of year
- $2,142,566
- Land, buildings and equipment
- $14,624
- Net assets without donor restrictions
- $2,092,566
- Net assets with donor restrictions
- $50,000
- Gross receipts
- $3,078,176
- Employees
- 37
- Volunteers
- 0
- Year formed
- 1978
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BETH THOMAS | EXECUTIVE DIRECTOR Officer | 40 | $144,225 | $20,428 |
| GAGAN GUPTA | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMIE T LAU | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| KELLIE MANNETTE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARY BETH CARROLL | DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| IVY JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIE BOYER | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| BRAD BANNON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| APRIL BARBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BETH THOMAS | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $128,273 | $17,801 |
| GAGAN GUPTA | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMIE T LAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KELLIE MANNETTE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARY BETH CARROLL | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CINDY C COTTLE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAWN N BLAGROVE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIE BOYER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRAD BANNON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| APRIL BARBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BETH THOMAS | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $126,416 | $16,651 |
| JENNIFER W MARSH | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| GAGAN GUPTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMIE T LAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KELLIE MANNETTE | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| MARY BETH CARROLL | SECRETARY/TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CINDY C COTTLE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAWN N BLAGROVE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SHELDA ASKEW | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRAD BANNON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| APRIL BARBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1110 WAKE FOREST RD, RALEIGH, NC 27604-1354
- Principal officer (990 for 2025)
- JAMIE T LAU, 1110 WAKE FOREST ROAD, RALEIGH, NC 27604
- Signed the 990
- JAMIE T LAU, PRESIDENT
- Phone
- (919) 856-2200
- Website
- WWW.NCPLS.ORG
- Return prepared by
- DMJPS PLLC
Mission
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.
Program accomplishments
- 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.Expenses $2,674,472 · revenue $2,828,435
- 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.Expenses $55,000 · revenue $78,693
- 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.Expenses $19,137
- Z SMITH REYNOLDS, YIELD GRANT, NC STATE BOARD FOUNDATIONExpenses $89,412
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-1342594
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80Z)
- Assets (IRS master file)
- $3,718,077
- Income (IRS master file)
- $3,078,176
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,077,180 | $2,991,229 | $3,718,077 | XML |
| 990 | December 2024 | $4,167,351 | $2,833,062 | $2,901,488 | XML |
| 990 | December 2023 | $2,774,403 | $2,985,801 | $1,682,936 | XML |
| 990 | December 2022 | $2,873,181 | $2,939,425 | $2,056,580 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-1342594).
Questions about NORTH CAROLINA PRISONER LEGAL SERVICES INC
- What is the EIN of NORTH CAROLINA PRISONER LEGAL SERVICES INC?
- The employer identification number (EIN) of NORTH CAROLINA PRISONER LEGAL SERVICES INC is 58-1342594.
- Is NORTH CAROLINA PRISONER LEGAL SERVICES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to NORTH CAROLINA PRISONER LEGAL SERVICES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH CAROLINA PRISONER LEGAL SERVICES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NORTH CAROLINA PRISONER LEGAL SERVICES INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH CAROLINA PRISONER LEGAL SERVICES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NORTH CAROLINA PRISONER LEGAL SERVICES INC?
- The 990 for the year ended December 31, 2025 names JAMIE T LAU.
- Who are the officers and directors of NORTH CAROLINA PRISONER LEGAL SERVICES INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $144,225 (BETH THOMAS, EXECUTIVE DIRECTOR).
- How much revenue does NORTH CAROLINA PRISONER LEGAL SERVICES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,077,180, expenses of $2,991,229 and total assets of $3,718,077 at year end.
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