Civic Intelligence

Micronesian Legal Services Corporation

EIN 98-6018560 • 501(c)3 • Saipan, MP

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Profile

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.

Pobox 500655Saipan, MP 96950

www.micronesianlegal.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

25th percentile

-7.3%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$116,149

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

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

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

35th percentile

-0.6%

Faster revenue growth than 35% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$1,578,838

Down $216,499 (-12%) from 2023

Liabilities

Up

$694,815

Up $32,973 (+5.0%) from 2023

Net Assets

Down

$884,023

Down $249,472 (-22%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin25th percentile

Revenue

Down

$3,561,723

Down $22,704 (-0.6%) from 2023

Expenses

Up

$3,821,880

Up $7,794 (+0.2%) from 2023

Net Income

Down

-$260,157

Down $30,498 (-13%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $848,212Liabilities 2012: $468,896Net Assets 2012: $379,3162012Assets 2013: $756,983Liabilities 2013: $347,620Net Assets 2013: $409,3632013Assets 2014: $792,349Liabilities 2014: $339,695Net Assets 2014: $452,6542014Assets 2015: $937,263Liabilities 2015: $314,963Net Assets 2015: $622,3002015Assets 2016: $2,211,959Liabilities 2016: $315,239Net Assets 2016: $1,896,7202016Assets 2017: $1,819,082Liabilities 2017: $452,617Net Assets 2017: $1,366,4652017Assets 2018: $1,575,455Liabilities 2018: $344,872Net Assets 2018: $1,230,5832018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $2,174,774Liabilities 2020: $1,021,233Net Assets 2020: $1,153,5412020Assets 2022: $1,661,557Liabilities 2022: $522,084Net Assets 2022: $1,139,4732022Assets 2023: $1,795,337Liabilities 2023: $661,842Net Assets 2023: $1,133,4952023Assets 2024: $1,578,838Liabilities 2024: $694,815Net Assets 2024: $884,0232024

Highlighted filing

2024

Assets$1,578,838
Liabilities$694,815
Net Assets$884,023
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2012: $2,110,320Expenses 2012: $2,449,840Net Income 2012: -$339,5202012Revenue 2013: $2,151,385Expenses 2013: $2,121,338Net Income 2013: $30,0472013Revenue 2014: $2,028,638Expenses 2014: $1,985,347Net Income 2014: $43,2912014Revenue 2015: $2,196,252Expenses 2015: $2,026,606Net Income 2015: $169,6462015Revenue 2016: $3,456,077Expenses 2016: $2,277,987Net Income 2016: $1,178,0902016Revenue 2017: $1,943,887Expenses 2017: $2,474,142Net Income 2017: -$530,2552017Revenue 2018: $2,138,584Expenses 2018: $2,274,466Net Income 2018: -$135,8822018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $3,298,734Expenses 2020: $3,396,270Net Income 2020: -$97,5362020Revenue 2022: $3,614,222Expenses 2022: $3,665,383Net Income 2022: -$51,1612022Revenue 2023: $3,584,427Expenses 2023: $3,814,086Net Income 2023: -$229,6592023Revenue 2024: $3,561,723Expenses 2024: $3,821,880Net Income 2024: -$260,1572024

Highlighted filing

2024

Revenue$3,561,723
Expenses$3,821,880
Net Income-$260,157
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,578,838
Liabilities
$694,815
Net assets
$884,023
Revenue
$3,561,723
Expenses
$3,821,880
Net income
-$260,157
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.69$0.88$3.56$3.82$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.66$1.13$3.58$3.81$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.66$0.52$1.14$3.61$3.67$0.05
2020Summary only. Only limited summary data is available for this year.$2.17$1.02$1.15$3.30$3.40$0.10
2019Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$1.58$0.34$1.23$2.14$2.27$0.14
2017Summary only. Only limited summary data is available for this year.$1.82$0.45$1.37$1.94$2.47$0.53
2016Summary only. Only limited summary data is available for this year.$2.21$0.32$1.90$3.46$2.28$1.18
2015Summary only. Only limited summary data is available for this year.$0.94$0.31$0.62$2.20$2.03$0.17
2014Summary only. Only limited summary data is available for this year.$0.79$0.34$0.45$2.03$1.99$0.04
2013Summary only. Only limited summary data is available for this year.$0.76$0.35$0.41$2.15$2.12$0.03
2012Summary only. Only limited summary data is available for this year.$0.85$0.47$0.38$2.11$2.45$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 4, 2025
Return Version
2024v5.2
Gross Receipts
$3,561,723
Mission and Program Overview

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.

To increase access to justice and provide free, high quality civil legal aid to low-income individuals and families in micronesia

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$467,701$706,841▲ $239,140
Investments in Publicly Traded Securities$401,057$401,660▲ $603
Cash and Non-Interest-Bearing Accounts$484,305$172,539▼ $311,766
Prepaid Expenses and Deferred Charges$66,850$63,559▼ $3,291
Accounts Receivable$253,301$42,753▼ $210,548
Land, Buildings, and Equipment, Net$40,020$41,939▲ $1,919
Total Assets$1,795,337$1,578,838▼ $216,499
Other Assets Total$82,103$149,547▲ $67,444
Liabilities
Accounts Payable and Accrued Expenses$657,317$624,283▼ $33,034
Other Liabilities$4,525$70,532▲ $66,007
Total Liabilities$661,842$694,815▲ $32,973
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$571,255$571,911▲ $656
Net Assets With Donor Restrictions$562,240$312,112▼ $250,128
Total Net Assets Fund Balance$1,133,495$884,023▼ $249,472
Total Liabilities and Net Assets / Fund Balance$1,795,337$1,578,838▼ $216,499

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,315$151,722$177,976
Leasehold Improvements$23,624$70,079$93,703
Other Assets Org$119,893--
Other Securities$23,669--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lee PliscouExecutive DirectorFT$116,149$116,149

Board Members and Trustees

NameTitle
Hon Marcelo PetersonPresident of the Board of Directors
Joshua D WalshVice President of the Board of Director
Delegate Nace SoalablaiBoard Member
Lalii Chin SakumaBoard Member
Senator Harris RainBoard Member
Senator John MafelBoard Member
Rellani Bennett OgumoroBoard Member From Kosrae, Fsm
Senator Artson S TalleyBoard Member From Republic of Marsha
-Board Member From Yap, Fsm
Robert T TorresSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,463,308
Program Service Revenue
$0
Investment Income
$29,053
Other Revenue
$69,362
All Other Contributions
$793,891
Change in Net Assets
$-260,157

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$37,600Fair market estimate
Total Noncash Contributions1$37,600-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,561,723
Total Revenue per Audited Statements
$3,561,723
Total Revenue per Form 990
$3,561,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,032,430
Other Expenses$789,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,838,247$475,369-$2,313,616
Payroll Taxes$366,193$66,132-$432,325
Other Employee Benefits$248,945$37,544-$286,489
Occupancy$223,072$47,377-$270,449
Other Expenses$168,955$68,115-$168,955
Office Expenses$111,181$44,708-$155,889
Travel$5,277$55,747-$61,024
Insurance$25,034$3,244-$28,278
Depreciation Depletion$20,704$1,137-$21,841
Total Functional Expenses$3,009,287$812,593$0$3,821,880

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,821,880
Total Expenses per Audited Statements$3,821,880
Total Expenses per Form 990$3,821,880
International Activity

International Summary

Offices
7
Employees
31
Spending
$2,468,607

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServiceLegal Services420$1,650,685
East Asia and the PacificProgram ServiceLegal Services15$416,608
East Asia and the PacificProgram ServiceLegal Services26$401,314
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
Federal income taxes$70,532
Lease Liability noncurrent-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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

“Mlscs executive director reviews form 990 with the fiscal officer, ensuring all information and amounts reported are reconciled with the audited financial reports. Previous years report was compared to current report for consistency reporting and identify any significant changes, if any. A copy of the report was provided to members of the finance committee of the board of directors for further review prior to filing. The executive director and fiscal officer were available to address all questions and clarifications from the members of the board.”

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

“Micronesian legal services corporation maintains a written policy defining conflicts of interest in its administration manual. The policy applies to all of the board of directors. Annually, a statement regarding conflict of interest is given to each director who reads the policy and affirms that he has no conflict of interest by signing the form. The signed statement regarding conflict of interest is filed to document the finding.”

Form 990, Part VI, Section B, Line 15

“All compensation decisions related to salary and compensation scales are applied by mlscs board of directors and documented in its personnel manual. Annually, staff written personnel performance reviews are held and filed in the employee personnel files. Salary adjustments are reviewed via annual budget process and approved by the board of directors.”

Form 990, Part VI, Section V, Line 19

“Micronesian legal services corporations charter, by-laws, conflict of interest policy, independent audit report, and form 990 are available to the public on mlscs website, www.micronesianlegal.org.”

Filing and Contact Details

Filer

Filer Name
Micronesian Legal Services Corporation
EIN
98-6018560
Phone
6703226472
Address
POBOX 500655, Saipan, MP 96950

Signing Officer

Name
Lee N Pliscou
Title
Director
Phone
6703226472
Signed
2025-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee N Pliscou
Formed
1972
Legal Domicile
Mp
Voting Board Members
10
Independent Board Members
10
Employees
27

Preparer

Firm
Burger & Comer PC
Address
POBOX 504053, SAIPAN, MP 96950
Preparer
David J Burger
Phone
6702358722
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Other changes in net asset 1 Nonoperating investment gain 10,444 2 Adjustment of beginning net assets, lease 241”

Raw XML AppendixShowing 400 of 482 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/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT OF THE BOARD OF DIRECTORS
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0LEGAL SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1LEGAL SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2LEGAL SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICE
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MLSCS EXECUTIVE DIRECTOR REVIEWS FORM 990 WITH THE FISCAL OFFICER, ENSURING ALL INFORMATION AND AMOUNTS REPORTED ARE RECONCILED WITH THE AUDITED FINANCIAL REPORTS. PREVIOUS YEARS REPORT WAS COMPARED TO CURRENT REPORT FOR CONSISTENCY REPORTING AND IDENTIFY ANY SIGNIFICANT CHANGES, IF ANY. A COPY OF THE REPORT WAS PROVIDED TO MEMBERS OF THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR FURTHER REVIEW PRIOR TO FILING. THE EXECUTIVE DIRECTOR AND FISCAL OFFICER WERE AVAILABLE TO ADDRESS ALL QUESTIONS AND CLARIFICATIONS FROM THE MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICRONESIAN LEGAL SERVICES CORPORATION MAINTAINS A WRITTEN POLICY DEFINING CONFLICTS OF INTEREST IN ITS ADMINISTRATION MANUAL. THE POLICY APPLIES TO ALL OF THE BOARD OF DIRECTORS. ANNUALLY, A STATEMENT REGARDING CONFLICT OF INTEREST IS GIVEN TO EACH DIRECTOR WHO READS THE POLICY AND AFFIRMS THAT HE HAS NO CONFLICT OF INTEREST BY SIGNING THE FORM. THE SIGNED STATEMENT REGARDING CONFLICT OF INTEREST IS FILED TO DOCUMENT THE FINDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION DECISIONS RELATED TO SALARY AND COMPENSATION SCALES ARE APPLIED BY MLSCS BOARD OF DIRECTORS AND DOCUMENTED IN ITS PERSONNEL MANUAL. ANNUALLY, STAFF WRITTEN PERSONNEL PERFORMANCE REVIEWS ARE HELD AND FILED IN THE EMPLOYEE PERSONNEL FILES. SALARY ADJUSTMENTS ARE REVIEWED VIA ANNUAL BUDGET PROCESS AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MICRONESIAN LEGAL SERVICES CORPORATIONS CHARTER, BY-LAWS, CONFLICT OF INTEREST POLICY, INDEPENDENT AUDIT REPORT, AND FORM 990 ARE AVAILABLE TO THE PUBLIC ON MLSCS WEBSITE, WWW.MICRONESIANLEGAL.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Other changes in net asset 1 Nonoperating investment gain 10,444 2 Adjustment of beginning net assets, lease 241

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