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Nonprofiteer
← GUAM LEGAL SERVICES CORPORATION

Form 990 for tax year 2022

Filed by GUAM LEGAL SERVICES CORPORATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 27 August 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$957,711 changed to $1,040,692
Total expenses
$1,003,642 changed to $1,011,479
Program service revenue
$2,280 changed to $85,261
Total assets, end of year
$133,064 changed to $1,014,100
Total liabilities, end of year
$55,106 changed to $850,752
Net assets or fund balances, end of year
$77,958 changed to $163,348
Program services expenses
$922,704 changed to $925,348
Management and general expenses
$80,938 changed to $86,131
Program service expenses (Part III)
$922,704 changed to $925,348

Totals

Total revenue
$957,711
Total expenses
$1,003,642
Contributions and grants received
$955,431
Grants paid
$0
Program service revenue
$2,280
Investment income
$0
Other revenue
$0
Total assets, end of year
$133,064
Total liabilities, end of year
$55,106
Net assets or fund balances, end of year
$77,958
Program services expenses (Part IX)
$922,704
Management and general expenses
$80,938
Fundraising expenses
$0
Program service expenses (Part III)
$922,704

Program services were 91.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $955,431

  • 2a · Program service revenue: Other Program Service Revenue

    total $2,280 · unrelated business $0 · excluded $0

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $141,749 · program services $131,492 · management and general $10,257 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $526,280 · program services $488,199 · management and general $38,081 · fundraising $0

  • 9 · Other employee benefits

    total $116,524 · program services $111,207 · management and general $5,317 · fundraising $0

  • 11g · Fees: other

    total $8,261 · program services $2,002 · management and general $6,259 · fundraising $0

  • 13 · Office expenses

    total $693 · program services $546 · management and general $147 · fundraising $0

  • 16 · Occupancy

    total $92,758 · program services $85,419 · management and general $7,339 · fundraising $0

  • 17 · Travel

    total $11,504 · program services $8,991 · management and general $2,513 · fundraising $0

  • 23 · Insurance

    total $4,746 · program services $4,260 · management and general $486 · fundraising $0

  • 24a · Other expenses: Miscellaneous

    total $63,128 · program services $56,378 · management and general $6,750 · fundraising $0

  • 24b · Other expenses: Utilities

    total $22,608 · program services $20,209 · management and general $2,399 · fundraising $0

  • 24c · Other expenses: Repairs & Maintenance

    total $10,367 · program services $9,206 · management and general $1,161 · fundraising $0

  • 24d · Other expenses: Fuel

    total $2,944 · program services $2,715 · management and general $229 · fundraising $0

  • 24e · All other expenses

    total $2,080 · program services $2,080 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $50,151 · end of year $29,464

  • 4 · Accounts receivable

    beginning of year $130,426 · end of year $68,189

  • 8 · Inventories for sale or use

    beginning of year $144 · end of year $144

  • 9 · Prepaid expenses and deferred charges

    end of year -$1,257

  • 10a · Land, buildings and equipment: cost or other basis

    $307,217

  • 10b · Land, buildings and equipment: accumulated depreciation

    $270,693

  • 10c · Land, buildings and equipment, net

    beginning of year $36,524 · end of year $36,524

  • 15 · Other assets

    beginning of year $5,610

  • 17 · Accounts payable and accrued expenses

    beginning of year $48,872 · end of year $7,093

  • 19 · Deferred revenue

    beginning of year $7,030 · end of year $7,030

  • 25 · Other liabilities

    beginning of year $68,286 · end of year $40,983

  • 27 · Net assets without donor restrictions

    beginning of year $12,171 · end of year -$8,539

  • 28 · Net assets with donor restrictions

    beginning of year $86,496 · end of year $86,497

Mission and programs · 2022

Mission

The organization's mission is to promote, educate, and advocate for equal rights and access to justice for our underserved communities. These communities include survivors of sexual assault domestic violence, stalking and other crimes as well as individuals with disabilties needing legal based advocacy.

Activities or mission (Part I)

To promote, educate and advocate for equal rights and access to justice for underserved communities.

  • The organization offers the following program services to the community of Guam: - Victims of crime act program: The Victims of Crime Act (VOCA) program addresses the civil legal needs of victims of domestic violence, sexual assault, stalking and other crimes. With this program, the organization is able to provide civil legal representation for emergency orders of protection and injunctions. -Disability Law Center: GLSC-DLC Disability Law Center (DLC) is Guam's protection and advocacy agency mandated to promote and protect the legal and human rights of individuals with physical and/or mental disability.

    Expenses $922,704 · Revenue $957,711

As filed on the 2022 return.

Listed in Part VII

  • Daniel S Somerfleck

    Executive Director

    Total calculated
    $141,749
    From this org
    $141,749
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Elisabeth T Cruz

    Member

    Total calculated
    $0
    Hours/week
    1

  • Maria Teresa Aguon

    President

    Total calculated
    $0
    Hours/week
    1

  • Joleen Baza

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Nadine Cepeda

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Roberta Perez

    Member

    Total calculated
    $0
    Hours/week
    1

  • Silvestre San Nicolas

    Member

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202333179349311823

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