Skip to content
ProPublica
Donate
ProPublica
Donate

Guam Legal Services Corporation

  • Hagatna, GU
  • Tax-exempt since Feb. 2021
  • EIN: 98-0046988

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn’t provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Human Services — Multipurpose and Other / Human Service Organizations - Multipurpose (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$958k (2022)

Expenses
$1M (2022)

Total Assets
$133k (2022)

Total Liabilities
$55.1k (2022)

Source: Form 990 tax filings from 2014 to 2022

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$957,711
Expenses
$1,003,642
Net Income
-$45,931
Net Assets
$77,958
Notable Sources of Revenue Percent of Total Revenue
Contributions $955,431
99.8%
Program Services $2,280
0.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $141,749
14.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $133,064
Total Liabilities $55,106
Net Assets $77,958
Compensation
Key Employees and Officers Compensation Related Other
Daniel S Somerfleck (Executive Director) $141,749 $0 $0
Elisabeth T Cruz (Member) $0 $0 $0
Maria Teresa Aguon (President) $0 $0 $0
Joleen Baza (Vice President) $0 $0 $0
Nadine Cepeda (Treasurer) $0 $0 $0
Roberta Perez (Member) $0 $0 $0
Silvestre San Nicolas (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,065,914
Expenses
$1,057,130
Net Income
$8,784
Net Assets
$98,667
Notable Sources of Revenue Percent of Total Revenue
Contributions $938,095
88.0%
Program Services $127,819
12.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $548,297
51.9%
Assets/Debt
Total Assets $222,855
Total Liabilities $124,188
Net Assets $98,667
Compensation
Key Employees and Officers Compensation Related Other
Daniel S Somerfleck (Executive Director) $115,003 $0 $0
Elisabeth T Cruz (President) $0 $0 $0
John C Terlaje (Treasurer) $0 $0 $0
Maria Teresa Aguon (Member) $0 $0 $0
Joleen Baza (Member) $0 $0 $0
Joelle Mendiola (Member) $0 $0 $0
Nadine Cepeda (Member) $0 $0 $0
Roberta Perez (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 12, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$967,747
Expenses
$998,854
Net Income
-$31,107
Net Assets
$108,945
Notable Sources of Revenue Percent of Total Revenue
Contributions $875,988
90.5%
Program Services $91,759
9.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $115,000
11.5%
Professional Fundraising Fees $0
Other Salaries and Wages $597,502
59.8%
Assets/Debt
Total Assets $160,908
Total Liabilities $51,963
Net Assets $108,945
Compensation
Key Employees and Officers Compensation Related Other
Daniel S Somerfleck (Executive Director) $115,000 $0 $0
Elisabeth T Cruz (President) $0 $0 $0
John C Terlaje (Treasurer) $0 $0 $0
Maria Teresa Aguon (Member) $0 $0 $0
Joleen Baza (Member) $0 $0 $0
Joelle Mendiola (Member) $0 $0 $0
Nadine Cepeda (Member) $0 $0 $0
Roberta Perez (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 15, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$954,025
Expenses
$977,858
Net Income
-$23,833
Net Assets
$116,950
Notable Sources of Revenue Percent of Total Revenue
Contributions $907,283
95.1%
Program Services $46,651
4.9%
Investment Income $91
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $591,386
60.5%
Assets/Debt
Total Assets $186,813
Total Liabilities $69,863
Net Assets $116,950

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,076,474
Expenses
$1,076,014
Net Income
$460
Net Assets
$140,052
Notable Sources of Revenue Percent of Total Revenue
Contributions $973,487
90.4%
Program Services $102,987
9.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $100,941
9.4%
Professional Fundraising Fees $0
Other Salaries and Wages $668,775
62.2%
Assets/Debt
Total Assets $196,724
Total Liabilities $56,672
Net Assets $140,052

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audits

Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,104,174
Expenses
$1,052,478
Net Income
$51,696
Net Assets
$139,592
Notable Sources of Revenue Percent of Total Revenue
Contributions $931,766
84.4%
Program Services $172,408
15.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $101,110
9.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $191,633
Total Liabilities $52,041
Net Assets $139,592

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audits

Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,150,343
Expenses
$1,152,522
Net Income
-$2,179
Net Assets
$87,896
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,084,362
94.3%
Program Services $65,981
5.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $101,110
8.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $137,211
Total Liabilities $49,315
Net Assets $87,896

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audits

Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,116,253
Expenses
$1,120,275
Net Income
-$4,022
Net Assets
$90,075
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,047,468
93.8%
Program Services $68,785
6.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $99,899
8.9%
Professional Fundraising Fees $0
Other Salaries and Wages $706,388
63.1%
Assets/Debt
Total Assets $132,584
Total Liabilities $42,509
Net Assets $90,075

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
Audits

Audit for a nonprofit that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,094,360
Expenses
$1,065,293
Net Income
$29,067
Net Assets
$94,097
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,040,980
95.1%
Program Services $53,380
4.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $98,248
9.2%
Professional Fundraising Fees $0
Other Salaries and Wages $709,473
66.6%
Assets/Debt
Total Assets $139,016
Total Liabilities $44,919
Net Assets $94,097

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated