Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 84-2937688 • 501(c)3 • Fayetteville, NC
Profile
To provide free or low cost imigration law service
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
63rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 71.7% of source-year revenue.
Asset Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Flat$0
Flat from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Flat$0
Flat from 2024
Revenue
Down$83,698
Down $64,074 (-43%) from 2024
Expenses
Down$110,613
Down $113,103 (-51%) from 2024
Net Income
Up-$26,915
Up $49,029 (+65%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide high quality, low cost legal aid to immigrants.
| Description | Grants | Expenses |
|---|---|---|
| Provided legal immigration services to immigrants until ceasing operations in July 2025. Successfully transferred all open cases to competent private counsel and dissolved entity. Distributed remaining assets to similar 501(c)(3) nonprofits. | $109,707 | $106,494 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Viviana Quiles | Executive Director | FT | $60,000 | - | $60,000 |
| Joshua James | Board Chair | PT | $0 | - | - |
“Part I, Line 16 (Other Expenses) & Part V, Line 40b Includes $1,600 in unauthorized administrative expenditures incurred during the tax year. The organization disputed these charges and sought recovery through Cumberland County Small Claims Court. The court dismissed the claim on Oct 7, 2025, ruling there was insufficient evidence to assign liability. The organization has written off these amounts as unrecoverable expenses prior to dissolution. Consequently, the organization has answered "No" to the excess benefit transaction question, as no liability was assigned by the court.”
“Part I, Line 20 Adjustment of $453 to reconcile cash basis deficit with final bank account closure, accounting for timing differences in prior period liabilities and credit card payoffs.”
“The organization ceased operations in July 2025 and finalized dissolution on December 1, 2025. Articles of Dissolution were filed with the North Carolina Secretary of State on August 11, 2025 (See Attachment). All remaining assets were distributed to 501(c)(3) organizations as detailed in Schedule N.”
“The organization ceased operations in July 2025 and finalized dissolution on December 1, 2025. Articles of Dissolution were filed with the North Carolina Secretary of State on August 11, 2025 (See Attachment). All remaining assets were distributed to 501(c)(3) organizations as detailed in Schedule N.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 1 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Joshua James |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7045781456 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1240 Haymount Court |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Fayetteville |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28305 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 26462 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 1 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 83352 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -26915 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 21496 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 26462 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 346 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 1701 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 83698 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 26462 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 26462 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3465 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 60000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Joshua James |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Viviana Quiles |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Board Chair |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Executive Director |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 453 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10594 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To provide high quality, low cost legal aid to immigrants. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2886 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provided legal immigration services to immigrants until ceasing operations in July 2025. Successfully transferred all open cases to competent private counsel and dissolved entity. Distributed remaining assets to similar 501(c)(3) nonprofits. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 109707 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 106494 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 70471 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 346 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 110613 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 106494 |
| IRS990EZ/TotalRevenueAmt | 0 | 83698 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 83352 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 83352 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 83352 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 83352 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 83352 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 83352 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | Cash |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | Cash |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | El Refugio |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | Somos Siembra |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2025-11-25 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2025-11-25 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 881917897 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 1 | 872266951 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 272 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 262 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 1 | 501(c)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | Cash |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | Cash |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 407 W Main Street |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 1300 South Blvd |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine2Txt | 0 | Suite 30022 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | Sanford |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 1 | Charlotte |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | NC |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 27332 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 1 | 28203 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Part I, Line 16 (Other Expenses) & Part V, Line 40b Includes $1,600 in unauthorized administrative expenditures incurred during the tax year. The organization disputed these charges and sought recovery through Cumberland County Small Claims Court. The court dismissed the claim on Oct 7, 2025, ruling there was insufficient evidence to assign liability. The organization has written off these amounts as unrecoverable expenses prior to dissolution. Consequently, the organization has answered "No" to the excess benefit transaction question, as no liability was assigned by the court. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Part I, Line 20 Adjustment of $453 to reconcile cash basis deficit with final bank account closure, accounting for timing differences in prior period liabilities and credit card payoffs. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization ceased operations in July 2025 and finalized dissolution on December 1, 2025. Articles of Dissolution were filed with the North Carolina Secretary of State on August 11, 2025 (See Attachment). All remaining assets were distributed to 501(c)(3) organizations as detailed in Schedule N. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The organization ceased operations in July 2025 and finalized dissolution on December 1, 2025. Articles of Dissolution were filed with the North Carolina Secretary of State on August 11, 2025 (See Attachment). All remaining assets were distributed to 501(c)(3) organizations as detailed in Schedule N. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part V, Line 33 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part V, Line 34 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Joshua James |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Former Board Chair |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7045781456 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NORTH CAROLINA IMMIGRATION LAW & JUSTICE CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORT |
| ReturnHeader/Filer/EIN | 0 | 842937688 |
| ReturnHeader/Filer/PhoneNum | 0 | 7045781456 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1240 Haymount Court |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Fayetteville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28305 |
| ReturnHeader/ReturnTs | 0 | 2026-03-09T15:49:03-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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