Civic Intelligence

Georgia Legal Services Program Inc.

990 • Fiscal year 2019 • EIN 58-1111590

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Organization ProfileWWW.GLSP.ORG

View Organization Page

104 Marietta Street NW No 250Atlanta, GA 30303

(404) 206-5175

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.36x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

44th percentile

0.17x

Higher debt load relative to revenue than 44% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

57th percentile

5.2%

Higher net margin than 57% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$179,902

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

4.9%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$7,804,084

Up $964,375 (+14%) from 2018

Net Assets

Up

$4,967,364

Up $883,263 (+22%) from 2018

Liabilities

Up

$2,836,720

Up $81,112 (+2.9%) from 2018

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin57th percentile

Revenue

Up

$16,477,045

Up $764,238 (+4.9%) from 2018

Expenses

Up

$15,612,489

Up $1,120,351 (+7.7%) from 2018

Net Income

Down

$864,556

Down $356,113 (-29%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $4,212,002Liabilities 2010: $943,494Net Assets 2010: $3,268,5082010Assets 2011: $3,937,614Liabilities 2011: $835,662Net Assets 2011: $3,101,9522011Assets 2012: $4,147,971Liabilities 2012: $1,841,629Net Assets 2012: $2,306,3422012Assets 2013: $3,547,387Liabilities 2013: $1,738,364Net Assets 2013: $1,809,0232013Assets 2014: $3,770,178Liabilities 2014: $1,300,943Net Assets 2014: $2,469,2352014Assets 2015: $4,762,905Liabilities 2015: $1,627,971Net Assets 2015: $3,134,9342015Assets 2016: $4,800,332Liabilities 2016: $2,080,580Net Assets 2016: $2,719,7522016Assets 2017: $6,533,020Liabilities 2017: $3,657,263Net Assets 2017: $2,875,7572017Assets 2018: $6,839,709Liabilities 2018: $2,755,608Net Assets 2018: $4,084,1012018Assets 2019: $7,804,084Liabilities 2019: $2,836,720Net Assets 2019: $4,967,3642019Assets 2020: $11,512,012Liabilities 2020: $6,295,313Net Assets 2020: $5,216,6992020Assets 2021: $10,846,145Liabilities 2021: $4,349,163Net Assets 2021: $6,496,9822021Assets 2022: $19,549,471Liabilities 2022: $6,912,644Net Assets 2022: $12,636,8272022Assets 2023: $22,404,172Liabilities 2023: $5,961,884Net Assets 2023: $16,442,2882023Assets 2024: $21,761,556Liabilities 2024: $5,518,424Net Assets 2024: $16,243,1322024

Highlighted filing

2019

Assets$7,804,084
Liabilities$2,836,720
Net Assets$4,967,364
Open 2019 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $13,994,6342010Expenses 2011: $13,044,7492011Expenses 2012: $12,054,4882012Revenue 2013: $11,574,600Expenses 2013: $11,903,577Net Income 2013: -$328,9772013Revenue 2014: $12,978,095Expenses 2014: $12,317,883Net Income 2014: $660,2122014Revenue 2015: $13,681,986Expenses 2015: $13,016,287Net Income 2015: $665,6992015Revenue 2016: $14,094,327Expenses 2016: $14,509,509Net Income 2016: -$415,1822016Revenue 2017: $14,070,895Expenses 2017: $13,908,898Net Income 2017: $161,9972017Revenue 2018: $15,712,807Expenses 2018: $14,492,138Net Income 2018: $1,220,6692018Revenue 2019: $16,477,045Expenses 2019: $15,612,489Net Income 2019: $864,5562019Revenue 2020: $15,474,747Expenses 2020: $16,583,868Net Income 2020: -$1,109,1212020Revenue 2021: $21,808,357Expenses 2021: $18,569,118Net Income 2021: $3,239,2392021Revenue 2022: $25,914,864Expenses 2022: $19,731,102Net Income 2022: $6,183,7622022Revenue 2023: $24,987,075Expenses 2023: $21,255,014Net Income 2023: $3,732,0612023Revenue 2024: $24,437,173Expenses 2024: $24,636,120Net Income 2024: -$198,9472024

Highlighted filing

2019

Revenue$16,477,045
Expenses$15,612,489
Net Income$864,556
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$16,498,927
Mission and Program Overview

Mission

The georgia legal services program is a nonprofit corporation whose mission is to provide civil legal services for persons with low incomes, creating equal access to justice and opportunities out of poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,049,237$4,297,587▲ $1,248,350
Pledges and Grants Receivable$2,386,235$1,987,534▼ $398,701
Land, Buildings, and Equipment, Net$705,278$725,058▲ $19,780
Investments in Publicly Traded Securities$371,436$482,218▲ $110,782
Prepaid Expenses and Deferred Charges$149,356$208,078▲ $58,722
Savings and Temporary Cash Investments$75,232$4,649▼ $70,583
Total Assets$6,839,709$7,804,084▲ $964,375
Other Assets Total$102,935$98,960▼ $3,975
Liabilities
Deferred Revenue$1,547,640$1,479,467▼ $68,173
Accounts Payable and Accrued Expenses$1,159,330$1,312,307▲ $152,977
Other Liabilities$48,638$44,946▼ $3,692
Total Liabilities$2,755,608$2,836,720▲ $81,112
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,322,621$2,846,070▼ $476,551
Net Assets Without Donor Restrictions$761,480$2,121,294▲ $1,359,814
Total Net Assets Fund Balance$4,084,101$4,967,364▲ $883,263
Total Liabilities and Net Assets / Fund Balance$6,839,709$7,804,084▲ $964,375

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$258,834$843,819$1,102,653
Buildings$416,224$341,553$757,777
Land$50,000-$50,000
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard M RufoloExecutive DirectorFT$178,199$1,703$179,902
Lisa J KrisherDirector of LitigationFT$137,031$32,873$169,904
William BrokerManaging AttorneyFT$125,491$29,656$155,147
Ira L FosterDeputy DirectorFT$133,393$19,512$152,905
Michael MonahanDirector of Pro Bono Resource CenterFT$114,211$31,768$145,979
Wendy J GlasbrennerManaging AttorneyFT$111,720$32,820$144,540
Carol SealsAccounting ManagerFT$117,571$18,402$135,973
Gregory a CopelandDirector of Finance, OutgoingFT$97,564$31,596$129,160
Margaret E MorrisDirector of Finance, IncomingFT$10,015$2,551$12,566

Board Members and Trustees

NameTitle
Terrica R GanzyPresident
Patrick J DavenportVice President
Seth BrucknerVice President
Bernadette OlmosDirector
Carla GervinDirector
George P Donaldson IiiDirector
Gregory WilliamsDirector
Gwen LittletonDirector
Gwyn NewsomDirector
Hon Susan S ColeDirector
Keishan DavisDirector
Laverne Lewis GaskinsDirector
Marquetta BryanDirector
Melissa Reese CruthirdsDirector
Melissia Grover ArnoldDirector
Natasha GrayDirector
Rev Ezekiel HolleyDirector
Terence a DicksDirector
Terry L MillerDirector
Ursula BeckerDirector
Nettie WilliamsMember at Large
William Gregory IiMember at Large
Tennell LockettSecretary
M Faye MccordTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
BecaInformation Technology Services3237 SATELLITE BLVD - SUITE 220, Duluth, GA 30096$120,505
Revenue and Support

Revenue Composition

Contributions and Grants
$16,393,918
Program Service Revenue
$0
Investment Income
$30,729
Other Revenue
$52,398
All Other Contributions
$570,315
Change in Net Assets
$864,556

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,477,045
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$19,548
Total Revenue per Audited Statements
$16,496,593
Total Revenue per Form 990
$16,477,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,543,192
Other Expenses$3,069,297
Total Fundraising Expense$290,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,891,193$493,025$130,527$8,514,745
Other Employee Benefits$2,484,994$191,458$44,841$2,721,293
Occupancy$979,440$49,623$14,841$1,043,904
Payroll Taxes$581,646$54,458$10,474$646,578
Office Expenses$496,494$24,795$7,159$528,448
Current Officers, Directors, Trustees, and Key Employees$129,523$326,119$17,989$473,631
Travel$430,879$18,199$775$449,853
Fees for Services Other$313,730$2,988$954$317,672
Pension Plan Contributions$170,809$13,153$2,983$186,945
Depreciation Depletion-$104,017-$104,017
Information Technology$88,984$848$270$90,102
Insurance$54,271-$162$54,433
Fees for Services Accounting-$46,475-$46,475
Fees for Services Legal$45,103--$45,103
Other Expenses$39,882$519$4,898$44,780
All Other Expenses$36,981$235$6,840$44,056
Advertising$9,078$192$5,540$14,810
Interest$255--$255
Total Functional Expenses$13,984,440$1,337,486$290,563$15,612,489

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$15,613,330
Expenses per Audited Statements$15,612,489
Total Expenses per Form 990$15,612,489
Expenses Not Reported on Form 990$841
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Michael Krzys Memorial Fund$36,723
Client Trust Deposits$8,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The organization provides the audit commmittee with a copy of the form 990 30 days before it is filed. The return is reviewed and then presented to the main board at a regular meeting.”

Form 990, Part VI, Section B, Line 12C

“The executive director is responsible for reviewing conflicts and potential conflicts involving key employees. The board of directors is responsible for reviewing conflicts and potential conflicts involving the executive director.”

Form 990, Part VI, Section B, Line 15

“Officer's compensation is approved by board of directors executive committee and through an annual evaluation process.”

Form 990, Part VI, Section C, Line 19

“Via the organization's website or by visiting the organization's corporate office located at 104 marietta street, nw, suite 250, atlanta ga 30303”

Filing and Contact Details

Filer

Filer Name
Georgia Legal Services Program Inc
EIN
58-1111590
Phone
4042065175
Address
104 MARIETTA STREET NW NO 250, ATLANTA, GA 30303

Signing Officer

Name
Laverne Lewis Gaskins
Title
Treasurer
Phone
4042065175
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Rufolo
Formed
1971
Legal Domicile
Ga
Voting Board Members
24
Independent Board Members
24
Employees
188
Volunteers
250

Preparer

Firm
Mauldin & Jenkins LLC
Address
200 GALLERIA PKWY SE STE 1700, ATLANTA, GA 30339-5946
Preparer
Eric Vreeland
Phone
7709558600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

“There was no change to either the oversight process or the selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service has determined that glsp is exempt from federal income taxes under the provisions of internal revenue code section 501(c)(3). Accordingly, no provision for income taxes has been made in these financial statements. Management of glsp considers the likelihood of changes by taxing authorities in its exempt organization returns and discloses potential significant changes that management believes are more likely than not to occur upon examination by tax authorities. Management has not identified any uncertain tax positions in filed returns that require disclosure in the accompanying financial statements. Glsp files form 990 in the u.s. Federal jurisdiction and the state of georgia.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Loss on disposal of fixed asset 841.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on disposal of fixed asset 841.”

Raw XML AppendixShowing 400 of 788 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm12MELISSIA GROVER ARNOLD
IRS990/Form990PartVIISectionAGrp/PersonNm13NATASHA GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm14NETTIE WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm15PATRICK J DAVENPORT
IRS990/Form990PartVIISectionAGrp/PersonNm16REV EZEKIEL HOLLEY
IRS990/Form990PartVIISectionAGrp/PersonNm17SETH BRUCKNER
IRS990/Form990PartVIISectionAGrp/PersonNm18TENNELL LOCKETT
IRS990/Form990PartVIISectionAGrp/PersonNm19TERENCE A DICKS
IRS990/Form990PartVIISectionAGrp/PersonNm20TERRICA R GANZY
IRS990/Form990PartVIISectionAGrp/PersonNm21TERRY L MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm22URSULA BECKER
IRS990/Form990PartVIISectionAGrp/PersonNm23WILLIAM GREGORY II
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IRS990/Form990PartVIISectionAGrp/PersonNm25IRA L FOSTER
IRS990/Form990PartVIISectionAGrp/PersonNm26MARGARET E MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm27RICHARD M RUFOLO
IRS990/Form990PartVIISectionAGrp/PersonNm28CAROL SEALS
IRS990/Form990PartVIISectionAGrp/PersonNm29LISA J KRISHER
IRS990/Form990PartVIISectionAGrp/PersonNm30MICHAEL MONAHAN
IRS990/Form990PartVIISectionAGrp/PersonNm31WENDY J GLASBRENNER
IRS990/Form990PartVIISectionAGrp/PersonNm32WILLIAM BROKER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF FINANCE, OUTGOING
IRS990/Form990PartVIISectionAGrp/TitleTxt25DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR OF FINANCE, INCOMING
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28ACCOUNTING MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR OF LITIGATION
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR OF PRO BONO RESOURCE CENTER
IRS990/Form990PartVIISectionAGrp/TitleTxt31MANAGING ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt32MANAGING ATTORNEY
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE GEORGIA LEGAL SERVICES PROGRAM IS A NONPROFIT CORPORATION WHOSE MISSION IS TO PROVIDE CIVIL LEGAL SERVICES FOR PERSONS WITH LOW INCOMES, CREATING EQUAL ACCESS TO JUSTICE AND OPPORTUNITIES OUT OF POVERTY.
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,804,084
Liabilities
$2,836,720
Net assets
$4,967,364
Revenue
$16,477,045
Expenses
$15,612,489
Net income
$864,556
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.8$5.52$16.2$24.4$24.6$0.20
2023Detailed filing. Detailed filing data is available for this year.$22.4$5.96$16.4$25.0$21.3$3.73
2022Detailed filing. Detailed filing data is available for this year.$19.5$6.91$12.6$25.9$19.7$6.18
2021Detailed filing. Detailed filing data is available for this year.$10.8$4.35$6.50$21.8$18.6$3.24
2020Detailed filing. Detailed filing data is available for this year.$11.5$6.30$5.22$15.5$16.6$1.11
2019Detailed filing. Detailed filing data is available for this year.$7.80$2.84$4.97$16.5$15.6$0.86
2018Detailed filing. Detailed filing data is available for this year.$6.84$2.76$4.08$15.7$14.5$1.22
2017Detailed filing. Detailed filing data is available for this year.$6.53$3.66$2.88$14.1$13.9$0.16
2016Detailed filing. Detailed filing data is available for this year.$4.80$2.08$2.72$14.1$14.5$0.42
2015Detailed filing. Detailed filing data is available for this year.$4.76$1.63$3.13$13.7$13.0$0.67
2014Detailed filing. Detailed filing data is available for this year.$3.77$1.30$2.47$13.0$12.3$0.66
2013Detailed filing. Detailed filing data is available for this year.$3.55$1.74$1.81$11.6$11.9$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$1.84$2.31$12.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.84$3.10$13.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.94$3.27$14.0