2021-08-23T09:19:06-05:00 2020-12-31 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2020-01-01 581111590 GEORGIA LEGAL SERVICES PROGRAM INC GEOR 4042065175 104 MARIETTA STREET NW NO 250 ATLANTA GA 30303 LAVERNE LEWIS GASKINS TREASURER 4042065175 2021-08-18 1 LAVERNE LEWIS GASKINS 999009999 ERIC VREELAND P00655352 7709558600 2021-08-18 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z RICHARD M RUFOLO 104 MARIETTA STREET NW NO 250 ATLANTA GA 30303 15584434 0 X WWW.GLSP.ORG X 1971 GA 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. 27 27 191 250 0 0 16393918 15428830 0 0 30729 27017 52398 18900 16477045 15474747 0 0 0 0 12543192 13550618 0 0 389870 3069297 3033250 15612489 16583868 864556 -1109121 7804084 11512012 2836720 6295313 4967364 5216699 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. 0 0 8428118 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. 4706607 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. 1559158 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. 14693883 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 61 0 1 191 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 GA X X THE ORGANIZATION 4042065175 104 MARIETTA STREET NW SUITE 250 ATLANTA GA 30303 RICHARD M RUFOLO EXECUTIVE DIRECTOR 40.00 X 197178 0 3747 LISA J KRISHER SR DIRECTOR OF LITIGATION & ADVOCACY 40.00 X 154673 0 29846 IRA L FOSTER DEPUTY DIRECTOR & GENERAL COUNSEL 40.00 X 148724 0 19014 WILLIAM BROKER MANAGING ATTORNEY 40.00 X 133377 0 27917 MARGARET E MORRIS SR DIRECTOR OF FINANCE & ADMINISTRATION 40.00 X 127323 0 17949 WENDY J GLASBRENNER MANAGING ATTORNEY 40.00 X 124435 0 29750 VICKY O KIMBRELL DIRECTOR OF FAMILY VIOLENCE PROJECT 40.00 X 123616 0 29740 MICHAEL MONAHAN DIRECTOR OF PRO BONO RESOURCE CENTER 40.00 X 121845 0 29738 TERRY L MILLER PRESIDENT 1.00 X X 0 0 0 PATRICK J DAVENPORT VICE PRESIDENT 1.00 X X 0 0 0 SETH BRUCKNER VICE PRESIDENT 1.00 X X 0 0 0 LAVERNE LEWIS GASKINS TREASURER 1.00 X X 0 0 0 TENNELL LOCKETT SECRETARY 1.00 X X 0 0 0 GREGORY WILLIAMS MEMBER AT LARGE 1.00 X X 0 0 0 HON SUSAN S COLE MEMBER AT LARGE 1.00 X X 0 0 0 MARQUETTA BRYAN MEMBER AT LARGE 1.00 X X 0 0 0 M FAYE MCCORD DIRECTOR 1.00 X 0 0 0 NETTIE WILLIAMS DIRECTOR 1.00 X 0 0 0 WILLIAM GREGORY II DIRECTOR 1.00 X 0 0 0 CELESTE GAINES DIRECTOR 1.00 X 0 0 0 CARLA GERVIN DIRECTOR 1.00 X 0 0 0 JULIA H SULLIVAN DIRECTOR 1.00 X 0 0 0 GEORGE P DONALDSON III DIRECTOR 1.00 X 0 0 0 MATTHEW W HOWELL DIRECTOR 1.00 X 0 0 0 MEGHAN H MAGRUDER DIRECTOR 1.00 X 0 0 0 GWYN NEWSOM DIRECTOR 1.00 X 0 0 0 NYONNOHWEAH S SEEKIE DIRECTOR 1.00 X 0 0 0 KEISHAN DAVIS DIRECTOR 1.00 X 0 0 0 SAM G NICHOLSON DIRECTOR 1.00 X 0 0 0 MELISSA REESE CRUTHIRDS DIRECTOR 1.00 X 0 0 0 MELISSIA GROVER ARNOLD DIRECTOR 1.00 X 0 0 0 NATASHA GRAY DIRECTOR 1.00 X 0 0 0 REV EZEKIEL HOLLEY DIRECTOR 1.00 X 0 0 0 TERENCE A DICKS DIRECTOR 1.00 X 0 0 0 URSULA BECKER DIRECTOR 1.00 X 0 0 0 1131171 0 187701 8 0 1 0 BECA 3237 SATELLITE BLVD - SUITE 220 DULUTH GA 30096 INFORMATION TECHNOLOGY SERVICES 218720 1 175000 14579323 674507 15428830 33474 33474 18900 0 18900 18900 18900 103230 109687 -6457 -6457 -6457 15474747 0 0 45917 513934 144146 349696 20092 9439835 8673828 581030 184977 344990 311513 27009 6468 2542680 2271505 222185 48990 709179 628116 67542 13521 7001 7001 52950 52950 360082 316441 25770 17871 71558 47237 267 24054 894786 836390 40642 17754 103575 92632 6462 4481 998478 967068 19798 11612 108514 107540 877 97 101928 101928 52480 52271 17 192 DUES AND FEES 79114 75817 749 2548 PUBLICATIONS AND PRINTI 69216 45691 258 23267 LIBRARY MAINTENANCE 52266 52113 114 39 EQUIPMENT REPAIRS 37919 29348 2731 5840 43383 35226 90 8067 16583868 14693883 1500115 389870 4297587 8144968 4649 1987534 1698203 208078 164535 1956430 1184070 725058 772360 482218 639058 98960 92888 7804084 11512012 1312307 1157612 1479467 4963962 44946 173739 2836720 6295313 X 2121294 2751891 2846070 2464808 4967364 5216699 7804084 11512012 X -1109121 9718 1348738 X X 0 1 X 1 1 1 X 14071962 14047793 15662219 16393918 15428830 75604722 14071962 14047793 15662219 16393918 15428830 75604722 75604722 19843 24809 39082 53170 52374 189278 5576 2417 13119 30798 51910 75845910 0.99680 0.99720 X 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50000 50000 757777 360498 397279 1148653 823572 325081 772360 MICHAEL KRZYS MEMORIAL FUND 36741 CLIENT TRUST DEPOSITS 9792 CAPITAL LEASES 127206 173739 X 17434465 9718 1950000 1959718 15474747 0 15474747 16583868 0 16583868 0 16583868 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. X 0 0 0 0 0 0 0 0 0 RICHARD M RUFOLO EXECUTIVE DIRECTOR 197178 0 0 0 0 0 3000 0 747 0 200925 0 0 0 LISA J KRISHER SR DIRECTOR OF LITIGATION & ADVOCACY 154673 0 0 0 0 0 4000 0 25846 0 184519 0 0 0 IRA L FOSTER DEPUTY DIRECTOR & GENERAL COUNSEL 148724 0 0 0 0 0 4000 0 15014 0 167738 0 0 0 WILLIAM BROKER MANAGING ATTORNEY 133377 0 0 0 0 0 4000 0 23917 0 161294 0 0 0 WENDY J GLASBRENNER MANAGING ATTORNEY 124435 0 0 0 0 0 4000 0 25750 0 154185 0 0 0 VICKY O KIMBRELL DIRECTOR OF FAMILY VIOLENCE PROJECT 123616 0 0 0 0 0 4000 0 25740 0 153356 0 0 0 MICHAEL MONAHAN DIRECTOR OF PRO BONO RESOURCE CENTER 121845 0 0 0 0 0 4000 0 25738 0 151583 0 0 0 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. GEORGIA LEGAL SERVICES FOUNDATION 104 MARIETTA STREET NW ATLANTA GA 30303 582359249 SUPPORTING GEORGIA LEGAL SERVICES PROGRAM, INC GA 501(C)(3) LINE 12A, I GEORGIA LEGAL SERVICES PROGRAM INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 GEORGIA LEGAL SERVICES FOUNDATION C 175000 CASH