2024-11-15T11:16:12-00:00 2023-12-31 660544617 BURGER & COMER PC POBOX 504053 SAIPAN MP 96950 990 2023-01-01 986018560 MICRONESIAN LEGAL SERVICES CORPORATION MICR 6703226472 POBOX 500655 Saipan MP 96950 LEE N PLISCOU Director 6703226472 2024-11-15 true David J Burger P01433272 6702358722 2024-11-15 2023 2024-10-15 13:58:12Z LEE N PLISCOU POBOX 500655 SAIPAN MP 96950 3584427 false X WWW.MICRONESIANLEGAL.ORG X 1972 MP TO INCREASE ACCESS TO JUSTICE AND PROVIDE FREE, HIGH QUALITY CIVIL LEGAL AID TO LOW-INCOME INDIVIDUALS AND FAMILIES IN MICRONESIA 10 10 23 0 3502907 3517583 0 35846 22732 75469 44112 3614222 3584427 0 0 2877951 2947569 0 0 787432 866517 3665383 3814086 -51161 -229659 1661557 1795337 522084 661842 1139473 1133495 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. false false 3064569 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 LAW, AND TO INFORM PERSONS OF LOW INCOME OF THEIR FUNDAMENTAL LEGAL RIGHTS AND TO OPERATE OFFICES THROUGHOUT MICRONESIA. TOTAL CLIENTS SERVED IN 2023 7,320 CLOSED CASES 3064569 true true false false false false false false false false true true false false true false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 23 true false false false false false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false true true true true true true true true true true false MP X X LEE PLISCOU 6909897631 POBOX 500655 SAIPAN MP 96950 LEE PLISCOU EXECUTIVE DIRECTOR 040.00 X 115533 0 0 ROBERT RUECHO PRESIDENT OF THE BOARD OF DIRECTORS X 0 0 0 JOSHUA D WALSH VICE PRESIDENT OF THE BOARD OF DIRECTOR X 0 0 0 ROBERT T TORRES BOARD MEMBER X 0 0 0 SENATOR JOHN MAFEL SECRETARY/TREASURER X 0 0 0 HON MARCELO PETERSON BOARD MEMBER FROM POHNPEI STATE, FSM X 0 0 0 DELEGATE NACE SOALABLAI BOARD MEMBER X 0 0 0 HON JACK ADING BOARD MEMBER FROM REPUBLIC OF MARSHA X 0 0 0 SENATOR ARTSON S TALLEY BOARD MEMBER FROM KOSRAE, FSM X 0 0 0 RELLANI BENNETT OGUMORO BOARD MEMBER X 0 0 0 SENATOR HARRIS RAIN BOARD MEMBER X 0 0 0 115533 1 false false false 3517583 21600 3517583 22732 22732 MISCELLANEOUS INCOME 541100 44112 44112 44112 3584427 66844 0 0 0 0 0 0 2233258 1809425 423833 0 622731 514616 108115 91580 55437 36143 0 0 0 0 0 0 0 145239 123141 22098 0 0 260407 206068 54339 67978 22662 45316 0 0 0 0 37166 35577 1589 31344 27898 3446 CONTRACT SERVICES 165743 117299 48444 MISCELLANEOUS 6194 6194 OTHER DIRECT EXPENSE 152446 152446 0 3814086 3064569 749517 0 90591 484305 208354 253301 38883 66850 247918 207898 249777 40020 474957 401057 501666 467701 97329 82103 1661557 1795337 492005 657317 30079 4525 522084 661842 X 563244 571255 576229 562240 1139473 1133495 1661557 1795337 -229659 -1026 224707 X false true X true true true X 3036438 3112574 3456589 3509907 3517583 16633091 3036438 3112574 3456589 3509907 3517583 16633091 16633091 101802 162915 13986 35846 22732 337281 5443 23245 175004 75469 44112 323273 17293645 0.96180 0.96250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 92803 59090 33713 155115 148808 6307 40020 Financial derivatives and other financial products Closely-held equity interests Investment Other Securities Level 2 467701 C 467701 Federal income taxes Lease Liability noncurrent 4525 4525 3809134 224707 224707 3584427 3584427 3814086 3814086 3814086 XI 2d Gain from sale of LSC donated property 177,783, Nonoperating investment gain 46,924 East Asia and the Pacific 4 26 PROGRAM SERVICE LEGAL SERVICES 1531828 East Asia and the Pacific 2 8 PROGRAM SERVICE LEGAL SERVICES 507272 East Asia and the Pacific 1 5 PROGRAM SERVICE LEGAL SERVICES 363963 7 39 7 39 2403063 2403063 false false false false false false X Rent 21600 Fair market estimate false false false 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 ALL MEMBERS 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.