GEORGIA LEGAL SERVICES PROGRAM INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: GEORGIA LEGAL SERVICES PROGRAM INC (EIN 58-1111590)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-08-23
IRS object ID: 202132359349300813
Schema version: 2020v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-08-23T09:19:06-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	580692043	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MAULDIN & JENKINS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 GALLERIA PKWY SE STE 1700	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	303395946	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	581111590	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GEORGIA LEGAL SERVICES PROGRAM INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GEOR	BusinessNameControlTxt
Phone	4042065175	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	104 MARIETTA STREET NW NO 250	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30303	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LAVERNE LEWIS GASKINS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	4042065175	PhoneNum
Signature	2021-08-18	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LAVERNE	PersonFirstNm
Person Last	LEWIS GASKINS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ERIC VREELAND	PreparerPersonNm
PTIN	P00655352	PTIN
Phone	7709558600	PhoneNum
Preparation	2021-08-18	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RICHARD M RUFOLO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	104 MARIETTA STREET NW NO 250	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30303	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$15,584,434	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.GLSP.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1971	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	THE GEORGIA LEGAL SERVICES PROGRAM IS A NONPROFIT CORPORATION WHOSE MISSION IS TO PROVIDE CIVIL LEGAL SERVICES FOR PERSONS WITH LOW INCOMES, CREATING EQUAL ACCESS TO JUSTICE AND OPPORTUNITIES OUT OF POVERTY.	ActivityOrMissionDesc
Voting Members Governing Body	27	VotingMembersGoverningBodyCnt
Voting Members Independent	27	VotingMembersIndependentCnt
Total Employee	191	TotalEmployeeCnt
Total Volunteers	250	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$16,393,918	PYContributionsGrantsAmt
CY Contributions Grants	$15,428,830	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$30,729	PYInvestmentIncomeAmt
CY Investment Income	$27,017	CYInvestmentIncomeAmt
PY Other Revenue	$52,398	PYOtherRevenueAmt
CY Other Revenue	$18,900	CYOtherRevenueAmt
PY Total Revenue	$16,477,045	PYTotalRevenueAmt
CY Total Revenue	$15,474,747	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$12,543,192	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$13,550,618	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$389,870	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,069,297	PYOtherExpensesAmt
CY Other Expenses	$3,033,250	CYOtherExpensesAmt
PY Total Expenses	$15,612,489	PYTotalExpensesAmt
CY Total Expenses	$16,583,868	CYTotalExpensesAmt
PY Revenues Less Expenses	$864,556	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,109,121	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,804,084	TotalAssetsBOYAmt
Total Assets EOY	$11,512,012	TotalAssetsEOYAmt
Total Liabilities BOY	$2,836,720	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,295,313	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,967,364	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,216,699	NetAssetsOrFundBalancesEOYAmt
Mission	THE GEORGIA LEGAL SERVICES PROGRAM IS A NONPROFIT CORPORATION WHOSE MISSION IS TO PROVIDE CIVIL LEGAL SERVICES FOR PERSONS WITH LOW INCOMES, CREATING EQUAL ACCESS TO JUSTICE AND OPPORTUNITIES OUT OF POVERTY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,428,118	ExpenseAmt
Desc	TO PROVIDE SERVICE UNDER LEGAL SERVICE CORPORATION (LSC) TO PROMOTE EQUAL ACCESS TO JUSTICE IN OUR NATION AND TO PROVIDE HIGH QUALITY CIVIL LEGAL ASSISTANCE TO LOW-INCOME PERSONS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$4,706,607	ExpenseAmt
Desc	ELDER LEGAL ASSISTANCE AND ELDER ABUSE PREVENTION PROJECTS PROVIDE SERVICES FUNDED UNDER THE OLDER AMERICANS ACT(OAA). THE PROJECTS ARE DESIGNED TO PROVIDE ASSISTANCE IN THE IDENTIFICATION, PREVENTION AND/OR TREATMENT OF ELDER ABUSE, NEGLECT AND EXPLOITATION FOR SENIORS WITH A SOCIAL OR ECONOMIC NEED.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,559,158	ExpenseAmt
Desc	STATEWIDE FAMILY VIOLENCE PROJECT PROVIDES LEGAL ASSISTANCE TO SURVIVORS OF FAMILY VIOLENCE. ONE OF THE PROJECT'S GOALS IS TO HELP THESE INDIVIDUALS OBTAIN TEMPORARY PROTECTIVE ORDERS AND ECONOMIC STABILITY FOR THEMSELVES AND THEIR CHILDREN.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$14,693,883	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	61	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	191	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	27	GoverningBodyVotingMembersCnt
Independent Voting Member	27	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4042065175	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	104 MARIETTA STREET NW SUITE 250	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30303	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
RICHARD M RUFOLO
EXECUTIVE DIRECTOR	40.00	Yes (X)	$197,178	$0	$3,747
LISA J KRISHER
SR DIRECTOR OF LITIGATION & ADVOCACY	40.00		$154,673	$0	$29,846	Yes (X)
IRA L FOSTER
DEPUTY DIRECTOR & GENERAL COUNSEL	40.00	Yes (X)	$148,724	$0	$19,014
WILLIAM BROKER
MANAGING ATTORNEY	40.00		$133,377	$0	$27,917	Yes (X)
MARGARET E MORRIS
SR DIRECTOR OF FINANCE & ADMINISTRATION	40.00	Yes (X)	$127,323	$0	$17,949
WENDY J GLASBRENNER
MANAGING ATTORNEY	40.00		$124,435	$0	$29,750	Yes (X)
VICKY O KIMBRELL
DIRECTOR OF FAMILY VIOLENCE PROJECT	40.00		$123,616	$0	$29,740	Yes (X)
MICHAEL MONAHAN
DIRECTOR OF PRO BONO RESOURCE CENTER	40.00		$121,845	$0	$29,738	Yes (X)
TERRY L MILLER
PRESIDENT	1.00	Yes (X)	$0	$0	$0		Yes (X)
PATRICK J DAVENPORT
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0		Yes (X)
SETH BRUCKNER
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0		Yes (X)
LAVERNE LEWIS GASKINS
TREASURER	1.00	Yes (X)	$0	$0	$0		Yes (X)
TENNELL LOCKETT
SECRETARY	1.00	Yes (X)	$0	$0	$0		Yes (X)
GREGORY WILLIAMS
MEMBER AT LARGE	1.00	Yes (X)	$0	$0	$0		Yes (X)
HON SUSAN S COLE
MEMBER AT LARGE	1.00	Yes (X)	$0	$0	$0		Yes (X)
MARQUETTA BRYAN
MEMBER AT LARGE	1.00	Yes (X)	$0	$0	$0		Yes (X)
M FAYE MCCORD
DIRECTOR	1.00		$0	$0	$0		Yes (X)
NETTIE WILLIAMS
DIRECTOR	1.00		$0	$0	$0		Yes (X)
WILLIAM GREGORY II
DIRECTOR	1.00		$0	$0	$0		Yes (X)
CELESTE GAINES
DIRECTOR	1.00		$0	$0	$0		Yes (X)
CARLA GERVIN
DIRECTOR	1.00		$0	$0	$0		Yes (X)
JULIA H SULLIVAN
DIRECTOR	1.00		$0	$0	$0		Yes (X)
GEORGE P DONALDSON III
DIRECTOR	1.00		$0	$0	$0		Yes (X)
MATTHEW W HOWELL
DIRECTOR	1.00		$0	$0	$0		Yes (X)
MEGHAN H MAGRUDER
DIRECTOR	1.00		$0	$0	$0		Yes (X)
GWYN NEWSOM
DIRECTOR	1.00		$0	$0	$0		Yes (X)
NYONNOHWEAH S SEEKIE
DIRECTOR	1.00		$0	$0	$0		Yes (X)
KEISHAN DAVIS
DIRECTOR	1.00		$0	$0	$0		Yes (X)
SAM G NICHOLSON
DIRECTOR	1.00		$0	$0	$0		Yes (X)
MELISSA REESE CRUTHIRDS
DIRECTOR	1.00		$0	$0	$0		Yes (X)
MELISSIA GROVER ARNOLD
DIRECTOR	1.00		$0	$0	$0		Yes (X)
NATASHA GRAY
DIRECTOR	1.00		$0	$0	$0		Yes (X)
REV EZEKIEL HOLLEY
DIRECTOR	1.00		$0	$0	$0		Yes (X)
TERENCE A DICKS
DIRECTOR	1.00		$0	$0	$0		Yes (X)
URSULA BECKER
DIRECTOR	1.00		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,131,171	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$187,701	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	8	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BECA	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3237 SATELLITE BLVD - SUITE 220	AddressLine1Txt
City	DULUTH	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30096	ZIPCd

Field	Value	IRS element (for citing)
Services	INFORMATION TECHNOLOGY SERVICES	ServicesDesc
Compensation	$218,720	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Related Organizations	$175,000	RelatedOrganizationsAmt
Government Grants	$14,579,323	GovernmentGrantsAmt
All Other Contributions	$674,507	AllOtherContributionsAmt
Total Contributions	$15,428,830	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$33,474	TotalRevenueColumnAmt
Exclusion	$33,474	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$18,900	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$18,900	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,900	TotalRevenueColumnAmt
Exclusion	$18,900	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$103,230	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$109,687	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$6,457	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$6,457	TotalRevenueColumnAmt
Exclusion	-$6,457	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,474,747	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$45,917	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$513,934	TotalAmt
Program Services	$144,146	ProgramServicesAmt
Management And General	$349,696	ManagementAndGeneralAmt
Fundraising	$20,092	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$9,439,835	TotalAmt
Program Services	$8,673,828	ProgramServicesAmt
Management And General	$581,030	ManagementAndGeneralAmt
Fundraising	$184,977	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$344,990	TotalAmt
Program Services	$311,513	ProgramServicesAmt
Management And General	$27,009	ManagementAndGeneralAmt
Fundraising	$6,468	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,542,680	TotalAmt
Program Services	$2,271,505	ProgramServicesAmt
Management And General	$222,185	ManagementAndGeneralAmt
Fundraising	$48,990	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$709,179	TotalAmt
Program Services	$628,116	ProgramServicesAmt
Management And General	$67,542	ManagementAndGeneralAmt
Fundraising	$13,521	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,001	TotalAmt
Program Services	$7,001	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$52,950	TotalAmt
Management And General	$52,950	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$360,082	TotalAmt
Program Services	$316,441	ProgramServicesAmt
Management And General	$25,770	ManagementAndGeneralAmt
Fundraising	$17,871	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$71,558	TotalAmt
Program Services	$47,237	ProgramServicesAmt
Management And General	$267	ManagementAndGeneralAmt
Fundraising	$24,054	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$894,786	TotalAmt
Program Services	$836,390	ProgramServicesAmt
Management And General	$40,642	ManagementAndGeneralAmt
Fundraising	$17,754	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$103,575	TotalAmt
Program Services	$92,632	ProgramServicesAmt
Management And General	$6,462	ManagementAndGeneralAmt
Fundraising	$4,481	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$998,478	TotalAmt
Program Services	$967,068	ProgramServicesAmt
Management And General	$19,798	ManagementAndGeneralAmt
Fundraising	$11,612	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$108,514	TotalAmt
Program Services	$107,540	ProgramServicesAmt
Management And General	$877	ManagementAndGeneralAmt
Fundraising	$97	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$101,928	TotalAmt
Management And General	$101,928	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$52,480	TotalAmt
Program Services	$52,271	ProgramServicesAmt
Management And General	$17	ManagementAndGeneralAmt
Fundraising	$192	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
DUES AND FEES	$79,114	$75,817	$749	$2,548
PUBLICATIONS AND PRINTI	$69,216	$45,691	$258	$23,267
LIBRARY MAINTENANCE	$52,266	$52,113	$114	$39
EQUIPMENT REPAIRS	$37,919	$29,348	$2,731	$5,840

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,383	TotalAmt
Program Services	$35,226	ProgramServicesAmt
Management And General	$90	ManagementAndGeneralAmt
Fundraising	$8,067	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,583,868	TotalAmt
Program Services	$14,693,883	ProgramServicesAmt
Management And General	$1,500,115	ManagementAndGeneralAmt
Fundraising	$389,870	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,297,587	BOYAmt
EOY	$8,144,968	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,649	BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,987,534	BOYAmt
EOY	$1,698,203	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$208,078	BOYAmt
EOY	$164,535	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,956,430	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,184,070	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$725,058	BOYAmt
EOY	$772,360	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$482,218	BOYAmt
EOY	$639,058	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$98,960	BOYAmt
EOY	$92,888	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,804,084	BOYAmt
EOY	$11,512,012	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,312,307	BOYAmt
EOY	$1,157,612	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,479,467	BOYAmt
EOY	$4,963,962	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$44,946	BOYAmt
EOY	$173,739	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,836,720	BOYAmt
EOY	$6,295,313	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,121,294	BOYAmt
EOY	$2,751,891	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,846,070	BOYAmt
EOY	$2,464,808	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,967,364	BOYAmt
EOY	$5,216,699	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,804,084	BOYAmt
EOY	$11,512,012	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$1,109,121	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$9,718	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$1,348,738	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,071,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14,047,793	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,662,219	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,393,918	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,428,830	CurrentTaxYearAmt
Total	$75,604,722	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,071,962	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$14,047,793	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,662,219	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,393,918	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,428,830	CurrentTaxYearAmt
Total	$75,604,722	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$75,604,722	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$19,843	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$24,809	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$39,082	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$53,170	CurrentTaxYearMinus1YearAmt
Current Tax Year	$52,374	CurrentTaxYearAmt
Total	$189,278	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,576	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,417	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,119	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$30,798	CurrentTaxYearMinus1YearAmt
Total	$51,910	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$75,845,910	TotalSupportAmt
Public Support CY170	0.99680	PublicSupportCY170Pct
Public Support PY170	0.99720	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:

MISCELLANEOUS REVENUE - 2016 AMOUNT: $ 5,576. 2017 AMOUNT: $ 2,417. 2018 AMOUNT: $ 13,119. 2019 AMOUNT: $ 30,798. 2020 AMOUNT: $ 0.

PART II, LINE 1

CONTRIBUTION REVENUE REPORTED ON SCHEDULE A DOES NOT INCLUDE PPP FORGIVEN LOAN REVENUE RECOGNIZED ON THE AUDITED FINANCIAL STATEMENTS. ON MAY 24, 2021, GEORGIA LEGAL SERVICES PROGRAM, INC. RECEIVED NOTIFICATION OF FORGIVENESS BY THE SMALL BUSINESS ADMINISTRATION FOR $1,950,000. IN ACCORDANCE WITH IRS GUIDANCE, THE PPP FORGIVEN LOAN REVENUE ON SCHEDULE A WILL BE RECOGNIZED AS A CONTRIBUTION IN 2021, THE YEAR THAT FORGIVENESS IS GRANTED.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$50,000	OtherCostOrOtherBasisAmt
Book Value	$50,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$757,777	OtherCostOrOtherBasisAmt
Depreciation	$360,498	DepreciationAmt
Book Value	$397,279	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,148,653	OtherCostOrOtherBasisAmt
Depreciation	$823,572	DepreciationAmt
Book Value	$325,081	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$772,360	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
MICHAEL KRZYS MEMORIAL FUND	$36,741
CLIENT TRUST DEPOSITS	$9,792
CAPITAL LEASES	$127,206

Field	Value	IRS element (for citing)
Total Liability	$173,739	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$17,434,465	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$9,718	NetUnrealizedGainsInvstAmt
Other Revenue	$1,950,000	OtherRevenueAmt
Revenue Not Reported	$1,959,718	RevenueNotReportedAmt
Revenue Subtotal	$15,474,747	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$15,474,747	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$16,583,868	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$16,583,868	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$16,583,868	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT GLSP IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. MANAGEMENT OF GLSP CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS EXEMPT ORGANIZATION RETURNS AND DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR UPON EXAMINATION BY TAX AUTHORITIES. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. GLSP FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF GEORGIA.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

BOOK TO TAX DIFFERENCE IN REVENUE RECOGNITION OF PPP LOAN FORGIVENESS 1,950,000.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
RICHARD M RUFOLO
EXECUTIVE DIRECTOR	$197,178	$0	$0	$0	$0	$0	$3,000	$0	$747	$0	$200,925	$0	$0	$0
LISA J KRISHER
SR DIRECTOR OF LITIGATION & ADVOCACY	$154,673	$0	$0	$0	$0	$0	$4,000	$0	$25,846	$0	$184,519	$0	$0	$0
IRA L FOSTER
DEPUTY DIRECTOR & GENERAL COUNSEL	$148,724	$0	$0	$0	$0	$0	$4,000	$0	$15,014	$0	$167,738	$0	$0	$0
WILLIAM BROKER
MANAGING ATTORNEY	$133,377	$0	$0	$0	$0	$0	$4,000	$0	$23,917	$0	$161,294	$0	$0	$0
WENDY J GLASBRENNER
MANAGING ATTORNEY	$124,435	$0	$0	$0	$0	$0	$4,000	$0	$25,750	$0	$154,185	$0	$0	$0
VICKY O KIMBRELL
DIRECTOR OF FAMILY VIOLENCE PROJECT	$123,616	$0	$0	$0	$0	$0	$4,000	$0	$25,740	$0	$153,356	$0	$0	$0
MICHAEL MONAHAN
DIRECTOR OF PRO BONO RESOURCE CENTER	$121,845	$0	$0	$0	$0	$0	$4,000	$0	$25,738	$0	$151,583	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION PROVIDES THE FINANCE COMMMITTEE WITH A COPY OF THE FORM 990 BEFORE IT IS FILED. THE RETURN IS REVIEWED AND THEN PRESENTED TO THE MAIN BOARD AT A REGULAR MEETING.
FORM 990, PART VI, SECTION B, LINE 12C	THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR REVIEWING CONFLICTS AND POTENTIAL CONFLICTS INVOLVING KEY EMPLOYEES. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR REVIEWING CONFLICTS AND POTENTIAL CONFLICTS INVOLVING THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15	OFFICER'S COMPENSATION IS APPROVED BY BOARD OF DIRECTORS EXECUTIVE COMMITTEE AND THROUGH AN ANNUAL EVALUATION PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	VIA THE ORGANIZATION'S WEBSITE OR BY VISITING THE ORGANIZATION'S CORPORATE OFFICE LOCATED AT 104 MARIETTA STREET, NW, SUITE 250, ATLANTA GA 30303
FORM 990, PART XI, LINE 9:	CHANGE IN LSC GUIDANCE -601,262. BOOK TO TAX DIFFERENCE IN REVENUE RECOGNITION OF PPP LOAN FORGIVENESS 1,950,000.
FORM 990, PART XII, LINE 2C	THERE WAS NO CHANGE TO EITHER THE OVERSIGHT PROCESS OR THE SELECTION PROCESS DURING THE TAX YEAR.
FORM 990, PART XI, LINE 9	PRIOR TO APRIL 30,2020, GLSP RECOGNIZED GRANT FUNDS FROM LSC AS SUPPORT WITH DONOR RESTRICTIONS UNTIL EXPENDED ON LSC-ELIGIBLE ACTIVITIES. FUNDS REMAINING UNEXPENDED AT THE END OF AN ACCOUNTING PERIOD WERE RECORDED AS NET ASSETS WITH DONOR RESTRICTIONS. EFFECTIVE APRIL 30, 2020, LSC UPDATED ITS ACCOUNTING GUIDELINES WHICH REQUIRE THE ORGANIZATION TO RECOGNIZE LSC GRANT FUNDS AS THE ORGANIZATION EXPENDS THE FUNDS ON LSC-ELIGIBLE ACTIVITIES, AND ANY UNEXPENDED FUNDS REMAINING TO CARRYOVER ARE RECOGNIZED AS DEFERRED REVENUE. IN ACCORDANCE WITH GENERAL LSC POLICY, GLSP MAY USE UNEXPENDED FUNDS IN FUTURE PERIODS FOR EXPENSES IN COMPLIANCE WITH SPECIFIC TERMS OF THE LSC GRANT. THE ADOPTION OF THIS GUIDANCE DURING THE YEAR RESULTED IN A REDUCTION OF NET ASSETS WITH DONOR RESTRICTIONS AND AN INCREASE IN DEFERRED REVENUES OF $601,262.
FORM 990, PART XI, LINE 9	CONTRIBUTION REVENUE REPORTED ON FORM 990 DOES NOT INCLUDE THE PPP FORGIVEN LOAN REVENUE RECOGNIZED IN THE AUDITED FINANCIAL STATEMENTS. ON MAY 24, 2021, GEORGIA LEGAL SERVICES PROGRAM, INC. RECEIVED NOTIFICATION OF FORGIVENESS BY THE SMALL BUSINESS ADMINISTRATION FOR $1,950,000. IN ACCORDANCE WITH IRS GUIDANCE, THE PPP FORGIVEN LOAN REVENUE ON FORM 990 WILL BE RECOGNIZED AS A CONTRIBUTION IN 2021, THE YEAR THAT FORGIVENESS IS GRANTED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GEORGIA LEGAL SERVICES FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	104 MARIETTA STREET NW	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30303	ZIPCd

Field	Value	IRS element (for citing)
EIN	582359249	EIN
Primary Activities	SUPPORTING GEORGIA LEGAL SERVICES PROGRAM, INC	PrimaryActivitiesTxt
Legal Domicile State	GA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GEORGIA LEGAL SERVICES PROGRAM INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	GEORGIA LEGAL SERVICES FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	C	TransactionTypeTxt
Involved	$175,000	InvolvedAmt
Method Of Amount Determination	CASH	MethodOfAmountDeterminationTxt