Guam Legal Services Corporation (EIN 980046988) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

Daniel S Somerfleck

Phone

6714779811

Tax Period

2023-01-01 to 2023-12-31

Guam Legal Services Corporation, founded in 1978, is a community nonprofit in the Human Services sector that reported $1.2M in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,165,926

Program Service Revenue $52,902

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,218,828

Expense Breakdown

Grants Paid $0

Salaries & Benefits $984,324

Fundraising Expenses $0

Program Expenses $1,178,043

Other Expenses $246,339

TOTAL EXPENSES $1,230,663

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,218,828	$1,040,692	+0.2%
Expenses	$1,230,663	$1,011,479	+0.2%
Net Income	$-11,835	$29,213	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$138,167

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Daniel S Somerfleck	Executive Director	040.00	Officer	$138,167	$0	$138,167
Elisabeth T Cruz	Member	001.00	Director	$0	$0	$0
Maria Teresa Aguon	President	001.00	Officer Director	$0	$0	$0
Joleen Baza	Vice President	001.00	Officer Director	$0	$0	$0
Nadine Cepeda	Treasurer	001.00	Officer Director	$0	$0	$0
SIlvestre San Nicolas	Member	001.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,218,828	$1,230,663	$977,922	$-11,835
2023	No data	No data	No data	No data
2022	$957,711	$1,003,642	$133,064	$-45,931
2022	$1,040,692	$1,011,479	$1,014,100	$29,213
2022	$1,040,692	$1,011,479	$1,014,100	$29,213
2021	$1,065,914	$1,057,130	$222,855	$8,784
2021	$1,065,927	$1,021,256	$220,658	$44,671
2020	$967,747	$998,854	$160,908	$-31,107

Guam Legal Services Corporation