Nonprofit · EIN 98-6018560
MICRONESIAN LEGAL SERVICES CORP
Tax-exempt · SAIPAN, MP 96950
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,145,809 | $3,468,700 | -$322,891 | $1,224,973 | $608,963 | $616,010 |
| December 31, 2024 | 990 (amended) | $3,561,723 | $3,821,880 | -$260,157 | $1,578,838 | $694,815 | $884,023 |
| December 31, 2023 | 990 | $3,584,427 | $3,814,086 | -$229,659 | $1,795,337 | $661,842 | $1,133,495 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,095,912
- of which government grants
- $2,371,708
- Program service revenue
- $0
- Investment income
- $21,411
- Other revenue
- $28,486
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $2,270,559
- Salaries, compensation and benefits (total)
- $2,877,937
- Professional fundraising fees
- $0
- Occupancy
- $259,080
- Travel
- $29,159
- Depreciation
- $25,060
- Program services (functional)
- $2,779,744
- Management and general (functional)
- $688,956
Balance sheet and other
- Total assets, start of year
- $1,578,838
- Total assets, end of year
- $1,224,973
- Total liabilities, end of year
- $608,963
- Net assets, end of year
- $616,010
- Land, buildings and equipment
- $31,093
- Publicly traded securities
- $292,818
- Net assets without donor restrictions
- $572,126
- Net assets with donor restrictions
- $43,884
- Gross receipts
- $3,145,809
- Employees
- 33
- Year formed
- 1972
- State of legal domicile
- MP
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEE PLISCOU | EXECUTIVE DIRECTOR Officer | 40 | $116,147 |
| HON MARCELO PETERSON | PRESIDENT OF THE BOARD OF DIRECTORS Trustee or director | – | $0 |
| JOSHUA D WALSH | VICE PRESIDENT OF THE BOARD OF DIRECTOR Trustee or director | – | $0 |
| LALII CHIN SAKUMA | BOARD MEMBER Trustee or director | – | $0 |
| SENATOR HARRIS RAIN | BOARD MEMBER Trustee or director | – | $0 |
| DELEGATE NACE SOALABLAI | BOARD MEMBER Trustee or director | – | $0 |
| HON WISELY ZACKHRAS | BOARD MEMBER FROM REPUBLIC OF MARSHA Trustee or director | – | $0 |
| SENATOR ARTSON S TALLEY | BOARD MEMBER FROM KOSRAE, FSM Trustee or director | – | $0 |
| RELLANI BENNETT OGUMORO | BOARD MEMBER Trustee or director | – | $0 |
| SENATOR JOHN MAFEL | BOARD MEMBER FROM YAP, FSM Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEE PLISCOU | EXECUTIVE DIRECTOR Officer | 40 | $116,149 |
| HON MARCELO PETERSON | PRESIDENT OF THE BOARD OF DIRECTORS Trustee or director | – | $0 |
| JOSHUA D WALSH | VICE PRESIDENT OF THE BOARD OF DIRECTOR Trustee or director | – | $0 |
| LALII CHIN SAKUMA | BOARD MEMBER Trustee or director | – | $0 |
| ROBERT T TORRES | SECRETARY/TREASURER Trustee or director | – | $0 |
| SENATOR HARRIS RAIN | BOARD MEMBER Trustee or director | – | $0 |
| DELEGATE NACE SOALABLAI | BOARD MEMBER Trustee or director | – | $0 |
| HON WISELY ZACKHRAS | BOARD MEMBER FROM REPUBLIC OF MARSHA Trustee or director | – | $0 |
| SENATOR ARTSON S TALLEY | BOARD MEMBER FROM KOSRAE, FSM Trustee or director | – | $0 |
| RELLANI BENNETT OGUMORO | BOARD MEMBER Trustee or director | – | $0 |
| SENATOR JOHN MAFEL | BOARD MEMBER FROM YAP, FSM Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEE PLISCOU | EXECUTIVE DIRECTOR Officer | 40 | $115,533 |
| ROBERT RUECHO | PRESIDENT OF THE BOARD OF DIRECTORS Trustee or director | – | $0 |
| JOSHUA D WALSH | VICE PRESIDENT OF THE BOARD OF DIRECTOR Trustee or director | – | $0 |
| ROBERT T TORRES | BOARD MEMBER Trustee or director | – | $0 |
| SENATOR JOHN MAFEL | SECRETARY/TREASURER Trustee or director | – | $0 |
| HON MARCELO PETERSON | BOARD MEMBER FROM POHNPEI STATE, FSM Trustee or director | – | $0 |
| DELEGATE NACE SOALABLAI | BOARD MEMBER Trustee or director | – | $0 |
| HON JACK ADING | BOARD MEMBER FROM REPUBLIC OF MARSHA Trustee or director | – | $0 |
| SENATOR ARTSON S TALLEY | BOARD MEMBER FROM KOSRAE, FSM Trustee or director | – | $0 |
| RELLANI BENNETT OGUMORO | BOARD MEMBER Trustee or director | – | $0 |
| SENATOR HARRIS RAIN | BOARD MEMBER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 500655, SAIPAN, MP 96950-0655
- Principal officer (990 for 2025)
- LEE N PLISCOU, POBOX 500655, SAIPAN, MP 96950
- Signed the 990
- LEE N PLISCOU, Director
- Phone
- (670) 322-6472
- Website
- WWW.MICRONESIANLEGAL.ORG
- Return prepared by
- Burger & Comer PC
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.
Program accomplishments
- 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 2025 4,785 CLOSED CASESExpenses $2,779,744
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 98-6018560
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q30)
- Assets (IRS master file)
- $1,224,973
- Income (IRS master file)
- $3,145,809
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,145,809 | $3,468,700 | $1,224,973 | XML |
| 990 | December 2024 | $3,561,723 | $3,821,880 | $1,578,838 | XML |
| 990 | December 2023 | $3,584,427 | $3,814,086 | $1,795,337 | XML |
| 990 | December 2022 | $3,614,222 | $3,665,383 | $1,661,557 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 98-6018560).
Questions about MICRONESIAN LEGAL SERVICES CORP
- What is the EIN of MICRONESIAN LEGAL SERVICES CORP?
- The employer identification number (EIN) of MICRONESIAN LEGAL SERVICES CORP is 98-6018560.
- Is MICRONESIAN LEGAL SERVICES CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to MICRONESIAN LEGAL SERVICES CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MICRONESIAN LEGAL SERVICES CORP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MICRONESIAN LEGAL SERVICES CORP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MICRONESIAN LEGAL SERVICES CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MICRONESIAN LEGAL SERVICES CORP?
- The 990 for the year ended December 31, 2025 names LEE N PLISCOU.
- Who are the officers and directors of MICRONESIAN LEGAL SERVICES CORP?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $116,147 (LEE PLISCOU, EXECUTIVE DIRECTOR).
- How much revenue does MICRONESIAN LEGAL SERVICES CORP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,145,809, expenses of $3,468,700 and total assets of $1,224,973 at year end.
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