Civic Intelligence

Guam Legal Services Corporation

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.

434 West O Brien Dr Ste 102Hagatna, GU 96910

www.guamlegalservices.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.82x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.64x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.1%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$147,960

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

27th percentile

-3.8%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

3.5%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $139,016Liabilities 2014: $44,919Net Assets 2014: $94,0972014Assets 2015: $132,584Liabilities 2015: $42,509Net Assets 2015: $90,0752015Assets 2016: $137,211Liabilities 2016: $49,315Net Assets 2016: $87,8962016Assets 2017: $191,633Liabilities 2017: $52,041Net Assets 2017: $139,5922017Assets 2018: $196,724Liabilities 2018: $56,672Net Assets 2018: $140,0522018Assets 2019: $186,813Liabilities 2019: $69,863Net Assets 2019: $116,9502019Assets 2020: $160,908Liabilities 2020: $51,963Net Assets 2020: $108,9452020Assets 2021: $222,855Liabilities 2021: $124,188Net Assets 2021: $98,6672021Assets 2022: $1,014,100Liabilities 2022: $850,752Net Assets 2022: $163,3482022Assets 2023: $1,098,513Liabilities 2023: $865,830Net Assets 2023: $232,6832023Assets 2024: $1,056,642Liabilities 2024: $866,149Net Assets 2024: $190,4932024

Highlighted filing

2024

Assets$1,056,642
Liabilities$866,149
Net Assets$190,493

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,094,360Expenses 2014: $1,065,293Net Income 2014: $29,0672014Revenue 2015: $1,116,253Expenses 2015: $1,120,275Net Income 2015: -$4,0222015Revenue 2016: $1,150,343Expenses 2016: $1,152,522Net Income 2016: -$2,1792016Revenue 2017: $1,104,174Expenses 2017: $1,052,478Net Income 2017: $51,6962017Revenue 2018: $1,076,474Expenses 2018: $1,076,014Net Income 2018: $4602018Revenue 2019: $954,025Expenses 2019: $977,858Net Income 2019: -$23,8332019Revenue 2020: $967,747Expenses 2020: $998,854Net Income 2020: -$31,1072020Revenue 2021: $1,065,914Expenses 2021: $1,057,130Net Income 2021: $8,7842021Revenue 2022: $1,040,692Expenses 2022: $1,011,479Net Income 2022: $29,2132022Revenue 2023: $1,300,436Expenses 2023: $1,231,101Net Income 2023: $69,3352023Revenue 2024: $1,346,153Expenses 2024: $1,388,343Net Income 2024: -$42,1902024

Highlighted filing

2024

Revenue$1,346,153
Expenses$1,388,343
Net Income-$42,190

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 28, 2025
Return Version
2023v6.0
Gross Receipts
$1,300,436
Mission and Program Overview

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.

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

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$27,814$185,357$213,171
Other Assets Org$768,574--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel S SomerfleckExecutive DirectorFT$138,167$138,167

Board Members and Trustees

NameTitle
Maria Teresa AguonPresident
Joleen BazaVice President
Elisabeth T CruzMember
SIlvestre San NicolasMember
Nadine CepedaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,247,534
Program Service Revenue
$52,902
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$69,335

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,300,436
Total Revenue per Audited Statements
$1,300,436
Total Revenue per Form 990
$1,300,436
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,231,101
Total Expenses per Audited Statements$1,231,101
Total Expenses per Form 990$1,231,101
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
Client trust deposits$768,574
Accrued expenses$32,082
Federal income taxes$5,107
Accrued annual leave$763
Lease liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
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 a copy of Form 990 to its governing body for review prior to filing the return.

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

Each board member signs the conflict of interest disclosure form on an annual basis.

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Guam Legal Services Corporation
EIN
98-0046988
Phone
6714779811
Address
434 West O Brien Dr Ste 102, Hagatna, GU 96910

Signing Officer

Name
Daniel S Somerfleck
Title
Executive Director
Phone
6714779811
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel S Somerfleck
Formed
1978
Legal Domicile
Gu
Voting Board Members
5
Independent Board Members
5
Employees
16

Preparer

Firm
Burger & Comer PC
Address
PO Box 504053, Saipan, MP 96950
Preparer
David J Burger
Phone
6702358722
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Description of organization mission Disabilities needing legally based advocacy.

Form 990, Part III, Line 4A

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.

Raw XML AppendixShowing 400 of 408 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/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01300436
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part II Section B Line 10 Other income GLSCs other income from court-appointed cases.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01247534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0955431
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0938095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0875988
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0907283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04924331
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt091
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt091
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt052902
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt085261
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0127832
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0104877
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt046651
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0417523
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92180
IRS990ScheduleA/PublicSupportPY170Pct00.90860
IRS990ScheduleA/PublicSupportTotal170Amt04924331
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01247534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0955431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0938095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0875988
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0907283
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04924331
IRS990ScheduleA/TotalSupportAmt05341945
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt027814
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0185357
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0213171
IRS990ScheduleD/ExpensesSubtotalAmt01231101
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0768574
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right-of-use Asset, net
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt132082
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2763
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3768574
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued expenses
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued annual leave
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Client trust deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Lease liability
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01300436
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027814
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0768574
IRS990ScheduleD/TotalExpensesPerForm990Amt01231101
IRS990ScheduleD/TotalLiabilityAmt0806526
IRS990ScheduleD/TotalRevenuePerForm990Amt01300436
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01300436
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01231101
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description of organization mission Disabilities needing legally based advocacy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program 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/ExplanationTxt2The organization provides a copy of Form 990 to its governing body for review prior to filing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each board member signs the conflict of interest disclosure form on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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/FormAndLineReferenceDesc0Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GU
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01014100
IRS990/TotalAssetsEOYAmt01098513
IRS990/TotalAssetsGrp/BOYAmt01014100
IRS990/TotalAssetsGrp/EOYAmt01098513
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01247534
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053058
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01178043
IRS990/TotalFunctionalExpensesGrp/TotalAmt01231101
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0850752
IRS990/TotalLiabilitiesEOYAmt0865830
IRS990/TotalLiabilitiesGrp/BOYAmt0850752
IRS990/TotalLiabilitiesGrp/EOYAmt0865830
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0163348
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0232683
IRS990/TotalProgramServiceExpensesAmt01178043
IRS990/TotalProgramServiceRevenueAmt052902
IRS990/TotalReportableCompFromOrgAmt0138167
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01300436
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01014100
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01098513
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0434 West O Brien Dr Ste 102
IRS990/USAddress/CityNm0Hagatna
IRS990/USAddress/StateAbbreviationCd0GU
IRS990/USAddress/ZIPCd096910
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW. guamlegalservices.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel S Somerfleck
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06714779811
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Guam Legal Services Corporation
ReturnHeader/Filer/BusinessNameControlTxt0GUAM
ReturnHeader/Filer/EIN0980046988
ReturnHeader/Filer/PhoneNum06714779811
ReturnHeader/Filer/USAddress/AddressLine1Txt0434 West O Brien Dr Ste 102
ReturnHeader/Filer/USAddress/CityNm0Hagatna
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GU
ReturnHeader/Filer/USAddress/ZIPCd096910
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0660544617
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Burger & Comer PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 504053
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saipan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096950

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