Form 990 for tax year 2025
Filed by MICRONESIAN LEGAL SERVICES CORP.
Totals
- Total revenue
- $3,145,809
- Total expenses
- $3,468,700
- Contributions and grants received
- $3,095,912
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $21,411
- Other revenue
- $28,486
- Total assets, end of year
- $1,224,973
- Total liabilities, end of year
- $608,963
- Net assets or fund balances, end of year
- $616,010
- Program services expenses (Part IX)
- $2,779,744
- Management and general expenses
- $688,956
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $2,779,744
Program services were 80.1% 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)
$2,371,708
-
1f · All other contributions, gifts and grants
$724,204
-
1g · Noncash contributions included above
$37,200
-
3 · Investment income
total $21,411 · related or exempt $21,411
-
11a · Other revenue: MISCELLANEOUS INCOME
total $28,486 · related or exempt $28,486
-
11e · Other revenue, total
$28,486
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 $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $2,270,559 · program services $1,844,877 · management and general $425,682
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $406,469 · program services $357,277 · management and general $49,192
-
10 · Payroll taxes
total $200,909 · program services $140,423 · management and general $60,486
-
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 $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $161,206 · program services $119,751 · management and general $41,455
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $259,080 · program services $207,542 · management and general $51,538
-
17 · Travel
total $29,159 · program services $8,626 · management and general $20,533
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $25,060 · program services $23,268 · management and general $1,792
-
23 · Insurance
total $0
-
24a · Other expenses: CONTRACT SERVICES
total $31,363 · management and general $31,363
-
24b · Other expenses: MISCELLANEOUS
total $6,915 · management and general $6,915
-
24c · Other expenses: OTHER DIRECT EXPENSE
total $77,980 · program services $77,980
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $172,539 · end of year $171,088
-
4 · Accounts receivable
beginning of year $42,753 · end of year $135,134
-
9 · Prepaid expenses and deferred charges
beginning of year $63,559 · end of year $47,530
-
10a · Land, buildings and equipment: cost or other basis
$285,891
-
10b · Land, buildings and equipment: accumulated depreciation
$254,798
-
10c · Land, buildings and equipment, net
beginning of year $41,939 · end of year $31,093
-
11 · Investments: publicly traded securities
beginning of year $401,660 · end of year $292,818
-
12 · Investments: other securities
beginning of year $706,841 · end of year $381,731
-
15 · Other assets
beginning of year $149,547 · end of year $165,579
-
17 · Accounts payable and accrued expenses
beginning of year $624,283 · end of year $567,518
-
25 · Other liabilities
beginning of year $70,532 · end of year $41,445
-
27 · Net assets without donor restrictions
beginning of year $571,911 · end of year $572,126
-
28 · Net assets with donor restrictions
beginning of year $312,112 · end of year $43,884
Mission and programs · 2025
Mission
NON-PROFIT CORPORATION ORGANIZED TO PROVIDE FREE LEGAL SERVICES TO PERSONS WHO ARE NOT ABLE TO OTHERWISE OBTAIN SUCH SERVICES DUE TO FINANCIAL HARDSHIPS TO PROMOTE THE GENERAL CONCEPTS OF JUSTICE, AND LAW AND TO INFORM PERSONS OF LOW INCOME OF THEIR FUNDAMENTAL LEGAL RIGHTS AND, TO OPERATE OFFICES THROUGHOUT MICRONESIA.
Activities or mission (Part I)
TO INCREASE ACCESS TO JUSTICE AND PROVIDE FREE, HIGH QUALITY CIVIL LEGAL AID TO LOW-INCOME INDIVIDUALS AND FAMILIES IN MICRONESIA
-
NON-PROFIT CORPORATION ORGANIZED TO PROVIDE FREE LEGAL SERVICES TO PERSONS WHO ARE NOT ABLE TO OTHERWISE OBTAIN SUCH SERVICES DUE TO FINANCIAL HARDSHIPS TO PROMOTE THE GENERAL CONCEPTS OF JUSTICE LAW, AND TO INFORM PERSONS OF LOW INCOME OF THEIR FUNDAMENTAL LEGAL RIGHTS AND TO OPERATE OFFICES THROUGHOUT MICRONESIA. TOTAL CLIENTS SERVED IN 2025 4,785 CLOSED CASES
Expenses $2,779,744
As filed on the 2025 return.
Listed in Part VII
-
Lee PliscouLEE PLISCOU
EXECUTIVE DIRECTOR
- Total calculated
- $116,147
- From this org
- $116,147
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Hon Marcelo PetersonHON MARCELO PETERSON
PRESIDENT OF THE BOARD OF DIRECTORS
- Total calculated
- $0
-
Joshua D WalshJOSHUA D WALSH
VICE PRESIDENT OF THE BOARD OF DIRECTOR
- Total calculated
- $0
-
Lalii Chin SakumaLALII CHIN SAKUMA
BOARD MEMBER
- Total calculated
- $0
-
Senator Harris RainSENATOR HARRIS RAIN
BOARD MEMBER
- Total calculated
- $0
-
Delegate Nace SoalablaiDELEGATE NACE SOALABLAI
BOARD MEMBER
- Total calculated
- $0
-
Hon Wisely ZackhrasHON WISELY ZACKHRAS
BOARD MEMBER FROM REPUBLIC OF MARSHA
- Total calculated
- $0
-
Senator Artson S TalleySENATOR ARTSON S TALLEY
BOARD MEMBER FROM KOSRAE, FSM
- Total calculated
- $0
-
Rellani Bennett OgumoroRELLANI BENNETT OGUMORO
BOARD MEMBER
- Total calculated
- $0
-
Senator John MafelSENATOR JOHN MAFEL
BOARD MEMBER FROM YAP, FSM
- Total calculated
- $0
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
- 2025
- Filed
- 15 September 2026
- IRS schema version
- 2025v4.1
- Source object
- 202602589349300200
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