Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
EIN 98-0046988 • 501(c)3 • Hagatna, GU
Profile
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 disabilities needing legally based advocacy.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 11.0% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Down$1,056,642
Down $41,871 (-3.8%) from 2023
Liabilities
Up$866,149
Up $319 (+0.0%) from 2023
Net Assets
Down$190,493
Down $42,190 (-18%) from 2023
Revenue
Up$1,346,153
Up $45,717 (+3.5%) from 2023
Expenses
Up$1,388,343
Up $157,242 (+13%) from 2023
Net Income
Down-$42,190
Down $111,525 (-161%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
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.
To promote, educate, and advocate for equal rights and access to justice for underserved communities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $169,031 | $292,610 | ▲ $123,579 |
| Land, Buildings, and Equipment, Net | $41,854 | $27,814 | ▼ $14,040 |
| Cash and Non-Interest-Bearing Accounts | $3,986 | $9,370 | ▲ $5,384 |
| Inventories for Sale or Use | $145 | $145 | → $0 |
| Total Assets | $1,014,100 | $1,098,513 | ▲ $84,413 |
| Other Assets Total | $799,084 | $768,574 | ▼ $30,510 |
| Liabilities | |||
| Other Liabilities | $828,148 | $806,526 | ▼ $21,622 |
| Deferred Revenue | $7,030 | $46,451 | ▲ $39,421 |
| Accounts Payable and Accrued Expenses | $15,574 | $12,853 | ▼ $2,721 |
| Total Liabilities | $850,752 | $865,830 | ▲ $15,078 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $128,446 | $128,290 | ▼ $156 |
| Net Assets With Donor Restrictions | $34,902 | $104,393 | ▲ $69,491 |
| Total Net Assets Fund Balance | $163,348 | $232,683 | ▲ $69,335 |
| Total Liabilities and Net Assets / Fund Balance | $1,014,100 | $1,098,513 | ▲ $84,413 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $27,814 | $185,357 | $213,171 |
| Other Assets Org | $768,574 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Daniel S Somerfleck | Executive Director | FT | $138,167 | $138,167 |
| Name | Title |
|---|---|
| Maria Teresa Aguon | President |
| Joleen Baza | Vice President |
| Elisabeth T Cruz | Member |
| SIlvestre San Nicolas | Member |
| Nadine Cepeda | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $984,325 |
| Other Expenses | $246,776 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $678,453 | $20,984 | - | $699,437 |
| Current Officers, Directors, Trustees, and Key Employees | $134,022 | $4,145 | - | $138,167 |
| Occupancy | $102,819 | $3,180 | - | $105,999 |
| Other Employee Benefits | $81,554 | $2,522 | - | $84,076 |
| Payroll Taxes | $60,766 | $1,879 | - | $62,645 |
| Conferences and Meetings | $37,173 | $1,150 | - | $38,323 |
| Depreciation Depletion | $13,619 | $421 | - | $14,040 |
| Insurance | $9,982 | $309 | - | $10,291 |
| Other Expenses | $9,880 | $306 | - | $10,186 |
| Office Expenses | $8,941 | $277 | - | $9,218 |
| All Other Expenses | $4,336 | $134 | - | $4,470 |
| Fees for Services Other | $911 | $28 | - | $939 |
| Total Functional Expenses | $1,178,043 | $53,058 | $0 | $1,231,101 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,231,101 |
| Total Expenses per Audited Statements | $1,231,101 |
| Total Expenses per Form 990 | $1,231,101 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Client trust deposits | $768,574 |
| Accrued expenses | $32,082 |
| Federal income taxes | $5,107 |
| Accrued annual leave | $763 |
| Lease liability | - |
“The organization provides a copy of Form 990 to its governing body for review prior to filing the return.”
“Each board member signs the conflict of interest disclosure form on an annual basis.”
“The organization publishes its financial statements on an annual basis in a newspaper of general publication in accordance with Title 18 of the Guam Code Annonated Section 14102.”
“Description of organization mission Disabilities needing legally based advocacy.”
“Program Service Accomplishments 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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 15574 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12853 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 169031 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 292610 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To promote, educate, and advocate for equal rights and access to justice for underserved communities. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 134 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4336 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4470 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Arlita Mabini |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6714779811 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 434 West O Brien Dr Ste 102 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Hagatna |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GU |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96910 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3986 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 9370 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 4145 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 134022 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 138167 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1150 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 37173 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 38323 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1247534 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 246776 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 52902 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 69335 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 984325 |
| IRS990/CYTotalExpensesAmt | 0 | 1231101 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1300436 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 7030 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 46451 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 421 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 13619 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 14040 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 34902 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 104393 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1178043 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 28 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 911 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 939 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 040.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Daniel S Somerfleck |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Elisabeth T Cruz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Maria Teresa Aguon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Joleen Baza |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Nadine Cepeda |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SIlvestre San Nicolas |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 138167 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 1247534 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1300436 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 309 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9982 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10291 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 145 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 145 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 185357 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 41854 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 27814 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 213171 |
| IRS990/LegalDomicileStateCd | 0 | GU |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 163348 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 232683 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 128446 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 128290 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3180 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 102819 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 105999 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 277 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8941 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9218 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 799084 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 768574 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2522 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 81554 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 84076 |
| IRS990/OtherExpensesGrp/Desc | 0 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 1 | Miscellaneous |
| IRS990/OtherExpensesGrp/Desc | 2 | Repairs and maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Dues and subscriptions |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 693 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 16755 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 275 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 306 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 22414 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4296 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8877 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9880 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23107 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 21051 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9152 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10186 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 828148 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 806526 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 20984 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 678453 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 699437 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1879 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 60766 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 62645 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Daniel S Somerfleck |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Other program service revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 52902 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 52902 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 955431 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 222785 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 85261 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 29213 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 788694 |
| IRS990/PYTotalExpensesAmt | 0 | 1011479 |
| IRS990/PYTotalRevenueAmt | 0 | 1040692 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 69335 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1300436 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/FactsAndCircumstancesTestTxt | 0 | Part II Section B Line 10 Other income GLSCs other income from court-appointed cases. |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1247534 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 955431 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 938095 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 875988 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 907283 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4924331 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 91 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 91 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 52902 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 85261 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 127832 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 104877 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 46651 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 417523 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.92180 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.90860 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4924331 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1247534 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 955431 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 938095 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 875988 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 907283 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4924331 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 5341945 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 27814 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 185357 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 213171 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1231101 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 768574 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Right-of-use Asset, net |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5107 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 32082 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 763 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 768574 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Accrued expenses |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Accrued annual leave |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Client trust deposits |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | Lease liability |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1300436 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 27814 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 768574 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1231101 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 806526 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1300436 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1300436 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1231101 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description of organization mission Disabilities needing legally based advocacy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Program Service Accomplishments 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization provides a copy of Form 990 to its governing body for review prior to filing the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Each board member signs the conflict of interest disclosure form on an annual basis. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization publishes its financial statements on an annual basis in a newspaper of general publication in accordance with Title 18 of the Guam Code Annonated Section 14102. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part III, Line 4a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GU |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1014100 |
| IRS990/TotalAssetsEOYAmt | 0 | 1098513 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1014100 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1098513 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1247534 |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 53058 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1178043 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1231101 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 850752 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 865830 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 850752 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 865830 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 163348 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 232683 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1178043 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 52902 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 138167 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 52902 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1300436 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1014100 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1098513 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 434 West O Brien Dr Ste 102 |
| IRS990/USAddress/CityNm | 0 | Hagatna |
| IRS990/USAddress/StateAbbreviationCd | 0 | GU |
| IRS990/USAddress/ZIPCd | 0 | 96910 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW. guamlegalservices.org |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Daniel S Somerfleck |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6714779811 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Guam Legal Services Corporation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GUAM |
| ReturnHeader/Filer/EIN | 0 | 980046988 |
| ReturnHeader/Filer/PhoneNum | 0 | 6714779811 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 434 West O Brien Dr Ste 102 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Hagatna |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GU |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96910 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 660544617 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Burger & Comer PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 504053 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Saipan |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96950 |
No mirrored PDF or thumbnail assets are attached yet.