2023-09-21T17:05:29-07:00 2022-12-31 920143182 ALTMAN ROGERS & CO 3000 C ST STE 201 ANCHORAGE AK 99503 990 2022-01-01 920034754 Alaska Legal Services Corporation ALAS 9072729431 1016 W 6th Avenue 200 Anchorage AK 99501 Nikole Nelson Executive Dir. 2023-09-21 true Nikole Nelson 999009999 true Tom J Domagala CPA P00122688 9072742992 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Nikole Nelson 1016 W 6th Avenue 200 Anchorage AK 99501 6444410 false X www.alsc-law.org X 1966 AK To provide meaningful access to justice in resolving civil legal problems for low-income clients, thus promoting family stability and reducing legal consequences of poverty. 15 15 75 800 0 5864848 6164979 950 10244 108779 37631 537 0 5975114 6212854 0 0 4748778 4950511 0 91623 1034170 1196535 5782948 6147046 192166 65808 3681669 4306518 1574251 2346575 2107418 1959943 X To provide meaningful access to justice in resolving civil legal problems for low-income clients, thus promoting family stability and reducing legal consequences of poverty. false false 1708783 727 Support from the legal services corporation enabled ALSC to help low-income Alaskans with their civil legal needs. We provide a wide range of legal services that included legal advice and representation to the development and distribution of self-help legal resources and community legal education clinics. We also used funds from the legal services corporation to recruit and train pro bono volunteers to further extend the services we provide to low-income Alaskans. 1650228 7971 Other Program Services include: US Department of Interior, US Department of Justice, US Department of Housing and Urban Development, Corporation for Community and National Service, AK Department of Health and Social Services, Alaska Court System, Alaska Housing Finance Corporation, Alaska Mental Health Trust Authority, City of Ketchikan, Ketchikan Gateway Borough, North Slope Borough, Matanuska-Susitna Borough, Alaska Bar Foundation, Bristol Bay Native Association, Association of Village Council Presidents, Juneau Community Foundation, Tanana Chiefs Conference, Maniilaq Association, Partners in Justice Campaign and others. 1588091 1546 With support from the State of Alaska Department of Commerce, Community and Economic Development, ALSC provided legal advice and representation in non-criminal matters to additional low-income Alaskans through its eleven offices located in hub communities throughout Alaska. 286391 5233493 true true false true false false false false false true true false false true true 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 false false false false true 18 0 true 75 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false true false true true false false false true true true true true true true false X X Tracey Janssen 9072224520 1016 W 6th Avenue Ste 200 Anchorage AK 99501 Nikole Nelson Executive Dir. 35.00 0.00 X 117288 0 22228 Maggie Humm Deputy Director 35.00 0.00 107616 0 24895 Tracey Janssen CFO 35.00 0.00 X 115224 0 16833 Gregory Razo Director 2.00 0.00 X 0 0 0 Myra Munson Vice President 2.00 0.00 X X 0 0 0 Karen Lambert Sec/Treas 2.00 0.00 X X 0 0 0 Nicholas Gasca Director 2.00 0.00 X 0 0 0 Joseph Nelson President 2.00 0.00 X X 0 0 0 Gabrielle LeDoux Director 2.00 0.00 X 0 0 0 Elizabeth Leduc Director 2.00 0.00 X 0 0 0 Leona Santiago Director 2.00 0.00 X 0 0 0 Margie Nelson Director 2.00 0.00 X 0 0 0 Liz Pederson Director 2.00 0.00 X 0 0 0 Meghan Topkok Director 2.00 0.00 X 0 0 0 Violet Gronn Director 2.00 0.00 X 0 0 0 Elsie Sampson Director 2.00 0.00 X 0 0 0 Julie Dorris Director 2.00 0.00 X 0 0 0 Etta Kuzakin Director 2.00 0.00 X 0 0 0 340128 63956 3 false false false 0 4707585 1457394 6164979 Litigation Income 541100 10244 10244 10244 23994 23994 0 0 0 245193 231556 13637 13637 13637 0 0 0 0 6212854 10244 37631 0 0 0 0 271573 235167 33344 3062 0 3446753 2984693 423196 38864 55730 48970 6149 611 873467 767524 96370 9573 302988 266238 33429 3321 0 0 48508 3831 44585 92 0 0 17312 17312 210788 199593 5477 5718 6826 3896 1777 1153 108139 94486 13128 525 40044 26874 11997 1173 0 433038 360251 67238 5549 37368 31589 5763 16 0 53923 45583 8316 24 0 0 35603 35603 63320 53323 9430 567 Litigation Expenses 52067 51549 228 290 Training 29043 17572 10906 565 Food/Entertainment 12911 7369 3361 2181 Dues and Fees 10579 10504 75 37066 24481 -5754 18339 6147046 5233493 821930 91623 186851 182150 991203 789747 871360 748991 8794 0 0 0 0 162813 249194 152366 107544 80425 44822 1242360 1080819 0 0 0 146657 1202001 3681669 4306518 216378 188875 1357873 1104331 1053369 1574251 2346575 X 1966921 1724771 140497 235172 2107418 1959943 3681669 4306518 65808 -213283 X false true X true true true X 4599444 5382817 5636991 5864848 6164979 27649079 0 0 4599444 5382817 5636991 5864848 6164979 27649079 0 27649079 25924 22211 19526 22704 23994 114359 0 7423 10426 537 18386 27781824 370905 0.99520 0.99510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false true true false false false false true 162 false false 162 false false Part II-B, Line 1i - Other Activities Description Contact Alaska State executive and legislative officials regarding support for funding and appropriations for Alaska Legal Services Corporation. Part IV - Additional Information 1415343 193000 -177643 99948 1330752 1249516 194518 141156 169847 1415343 1069502 193831 160031 173848 1249516 1271303 200849 162549 565199 1069502 1018690 1756125 -24192 1479320 1271303 0.82330 0.17670 true false false 152366 107544 44822 44822 Other Assets 148632 Operating lease right to use asset 1053369 1202001 Operating lease right to use asset 323738 Operating Lease liability 729631 1053369 X 6758741 -213283 776482 563199 6195542 17312 17312 6212854 6906216 776482 776482 6129734 17312 17312 6147046 Part V, Line 4: Intended uses of the endowment fund. Funds are managed by Merrill Lynch, and earnings from the endowment fund will not be disbursed until the total amount of the fund reaches one million dollars, unless in the sole discretion of the members of the ALSC Board of Directors, disbursements are necessary to achieve the goals of ALSC. Such a determination shall require a 2/3 majority vote of the ALSC Board. Part X : FIN48 Footnote ALSC qualifies for exemption from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. ALSC also qualifies for exemption from Alaska income taxes, and therefore, has made no provisionin its financial statements for federal and state income taxes. In addition, ALSC has been determined by the Internal Revenue Service not to be a "Private Foundation" within the meaning of Section 509(a) of theInternal Revenue Code. ALSC is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS.ALSC applies the provisions of Topic 740 of the FASB Accounting Standards Codification relating to accounting for uncertainty in income taxes and annually reviews its tax positions taken in accordance withthe recognition standards. ALSC believes that it has no uncertain tax positions which would require disclosure or adjustment in these financial statements. With few exceptions, ALSC is no longer subject toincome tax examinations by the U.S. federal, foreign, state or local tax authorities for years before 2019. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Other Program Services include: US Department of Interior, US Department of Justice, US Department of Housing and Urban Development, Corporation for Community and National Service, AK Department of Health and Social Services, Alaska Court System, Alaska Housing Finance Corporation, Alaska Mental Health Trust Authority, City of Ketchikan, Ketchikan Gateway Borough, North Slope Borough, Matanuska-Susitna Borough, Alaska Bar Foundation, Bristol Bay Native Association, Association of Village Council Presidents, Juneau Community Foundation, Tanana Chiefs Conference, Maniilaq Association, Partners in Justice Campaign and others. Form 990, Part VI, Section B, Line 11b The CFO goes through and makes sure the numbers tie to the audited financial statements, then passes it on to the Executive Director to verify the procedural and case statistical parts of the return. They together discuss any possible changes and forward any necessary revisions to the preparer. The final Form 990 and attachments will be distributed to regular board members when it is completed. Form 990, Part VI, Section B, Line 12c Board members are required to sign a form disclosing any potential conflict of interests annually. Form 990, Part VI, Section B, Line 15a The salary for the chief operating officer (Executive Director) and the chief financial officer (Controller) is set by the board of directors. The salary scales are reviewed yearly and adjusted by the board as budget allows. Salaries are compared to comparable positions for State of Alaska employees and based on experience and performance. Anything more than a one-step jump is approved by the board. Form 990, Part VI, Section B, Line 15b The salary for the chief operating officer (Executive Director) and the chief financial officer (Controller) is set by the board of directors. The salary scales are reviewed yearly and adjusted by the board as budget allows. Salaries are compared to comparable positions for State of Alaska employees and based on experience and performance. Anything more than a one-step jump is approved by the board. Form 990, Part VI, Section C, Line 19 The governing documents, Conflict of Interest Policy, and financial statements of the organization are available for inspection upon request at our office during regular business hours. In addition, the 990 and the financial statements are both posted to the organization's website (www.alsc-law.org). Part XI, Reconciliation of Net Assets, Line 8, Prior Period adjustment Change in Accounting Principle:In 2022, the ALSC implemented FASB ASU 2016-02 - Leases (Topic 842). This established a standard of accounting and financial reporting for leases by lessees and lessors.The new update requires ALSC to recognize the lease asset and lease liability associated with all leases (operating and financing) on the Balance Sheet. Accordingly, the new guidance provides both lessee and lessor accounting requirements for all entities and it applies to all leases except leases of intangible and biological assets, inventory, assets under construction, and leases to explore or use mineral, natural gas and similar resources.As a result of adopting the new accounting pronouncement, ALSC was required to restate the 2021 financial statements for summarized comparative purposes. ALSC recognized the following amounts in the financial statements in regard to leases. 2021 _________ Statement of Financial Position: Right of use asset $ 1,389,985 Lease liability $ 1,389,985