Form 990 for tax year 2023
Filed by GUAM LEGAL SERVICES CORPORATION.
What the amendment changed
Compared with the return it replaced , filed 14 November 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
- $1,218,828 changed to $1,300,436
- Total expenses
- $1,230,663 changed to $1,231,101
- Contributions and grants received
- $1,165,926 changed to $1,247,534
- Total assets, end of year
- $977,922 changed to $1,098,513
- Total liabilities, end of year
- $826,409 changed to $865,830
- Net assets or fund balances, end of year
- $151,513 changed to $232,683
- Management and general expenses
- $52,620 changed to $53,058
Totals
- Total revenue
- $1,300,436
- Total expenses
- $1,231,101
- Contributions and grants received
- $1,247,534
- Grants paid
- $0
- Program service revenue
- $52,902
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $1,098,513
- Total liabilities, end of year
- $865,830
- Net assets or fund balances, end of year
- $232,683
- Program services expenses (Part IX)
- $1,178,043
- Management and general expenses
- $53,058
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,178,043
Program services were 95.7% 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)
$1,247,534
-
2a · Program service revenue: Other program service revenue
total $52,902 · related or exempt $52,902
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $138,167 · program services $134,022 · management and general $4,145
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $699,437 · program services $678,453 · management and general $20,984
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $84,076 · program services $81,554 · management and general $2,522
-
10 · Payroll taxes
total $62,645 · program services $60,766 · management and general $1,879
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $939 · program services $911 · management and general $28
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $9,218 · program services $8,941 · management and general $277
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $105,999 · program services $102,819 · management and general $3,180
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $38,323 · program services $37,173 · management and general $1,150
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $14,040 · program services $13,619 · management and general $421
-
23 · Insurance
total $10,291 · program services $9,982 · management and general $309
-
24a · Other expenses: Utilities
total $23,107 · program services $22,414 · management and general $693
-
24b · Other expenses: Miscellaneous
total $21,051 · program services $4,296 · management and general $16,755
-
24c · Other expenses: Repairs and maintenance
total $9,152 · program services $8,877 · management and general $275
-
24d · Other expenses: Dues and subscriptions
total $10,186 · program services $9,880 · management and general $306
-
24e · All other expenses
total $4,470 · program services $4,336 · management and general $134
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,986 · end of year $9,370
-
4 · Accounts receivable
beginning of year $169,031 · end of year $292,610
-
8 · Inventories for sale or use
beginning of year $145 · end of year $145
-
10a · Land, buildings and equipment: cost or other basis
$213,171
-
10b · Land, buildings and equipment: accumulated depreciation
$185,357
-
10c · Land, buildings and equipment, net
beginning of year $41,854 · end of year $27,814
-
15 · Other assets
beginning of year $799,084 · end of year $768,574
-
17 · Accounts payable and accrued expenses
beginning of year $15,574 · end of year $12,853
-
19 · Deferred revenue
beginning of year $7,030 · end of year $46,451
-
25 · Other liabilities
beginning of year $828,148 · end of year $806,526
-
27 · Net assets without donor restrictions
beginning of year $128,446 · end of year $128,290
-
28 · Net assets with donor restrictions
beginning of year $34,902 · end of year $104,393
Mission and programs · 2023
Mission
The organizations 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 disabilities 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 Guams protection and advocacy agency mandated to promote and protect the legal and human rights of individuals with physical and/or mental disability.
Expenses $1,178,043 · Revenue $1,300,436
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Daniel S Somerfleck
Executive Director
- Total calculated
- $138,167
- From this org
- $138,167
- 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
-
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
- 2023
- Filed
- 28 October 2025
- IRS schema version
- 2023v6.0
- Source object
- 202533009349302143
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