Davidson Prison Ministry

Nonprofit profile at a glance

EIN
020546303
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Lexington, NC, USA
Phone
3362490455
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies & Associations
Affiliation
Religious (unspecified)

Reported finances

Revenue
$138,987
Expenses
$153,664
Assets
$343,131
Liabilities
$223,876

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • CATHY ROBERTSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CATHY ROBERTSON (EXECUTIVE DIRECTOR): $50,875 total reported compensation
  • MIRANDA LANE (DIRECTOR): $28,632 total reported compensation
  • EDDIE SCOTT (CHAIRMAN): $11,883 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing chaplaincy and other services to help those who are incarcerated prepare spiritually, emotionally, and physically for re-entry into society with the confidence to thrive in our North Carolina communities.

What it reported doing in 2025

Reducing recidivism in North Carolina.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.6%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 2.23; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.65; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 59.5%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 16.5% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 17% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 37.4% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 83% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $127K in reported program spending
  • Leadership: top reported pay $51K · 9 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.