Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Alaska Legal Services Corporation
Employer identification number
92-0034754
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
3,029,382
2,953,814
3,223,803
3,518,792
3,499,097
16,224,888
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
3,029,382
2,953,814
3,223,803
3,518,792
3,499,097
16,224,888
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
0
6
Public support. Subtract line 5 from line 4.
16,224,888
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
3,029,382
2,953,814
3,223,803
3,518,792
3,499,097
16,224,888
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
6,191
9,538
25,035
35,415
44,279
120,458
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
2,537
867
3,404
11
Total support (Add lines 7 through 10).
16,348,750
12
Gross receipts from related activities, etc. (see instructions)
..................
12
564,816
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
99.242 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
99.380 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Alaska Legal Services Corporation
Employer identification number
92-0034754
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 7A:
ONE DIRECTOR AND ONE ALTERNATE ARE APPOINTED BY THE PRESIDENT OF THE ALASKA BAR ASSOCIATION. TWO DIRECTORS AND TWO ALTERNATES ARE SELECTED BY THE MEMBERS OF THE ALASKA BAR ASSOCIATION IN THE FIRST JUDICIAL DISTRICT. ONE DIRECTOR AND ONE ALTERNATE ARE SELECTED BY THE MEMBERS OF THE ALASKA BAR ASSOCIATION IN THE SECOND JUDICIAL DISTRICT. ONE DIRECTOR AND ONE ALTERNATE FOR EACH OF THE THREE SEATS ARE SELECTED BY THE MEMBERS OF THE ALASKA BAR ASSOCIATION IN THE THIRD JUDICIAL DISTRICT, IN ACCORDANCE WITH THE FOLLOWING GUIDELINES IF POSSIBLE: SEATS A AND B. BOTH THE DIRECTORS AND THE ALTERNATES SHALL BE SELECTED FROM THE GENERAL DISTRICT MEMBERSHIP. SEAT C. THE DIRECTOR AND THE ALTERNATE SHALL BE SELECTED BY THE GENERAL DISTRICT MEMBERSHIP FROM THE FOLLOWING GROUPS OF THE ALASKA BAR ASSOCIATION MEMBERS: 1. ATTORNEYS WHO RESIDE IN THE KENAI PENINSULA JUDICIAL SERVICE AREA; AND 2. ATTORNEYS WHO RESIDE IN THE KODIAK ALEUTIAN JUDICIAL SERVICE AREA. TWO DIRECTORS AND TWO ALTERNATES ARE SELECTED BY THE MEMBERS OF THE ALASKA BAR ASSOCIATION IN THE FOURTH JUDICIAL DISTRICT. THE DISTRICT SELECTIONS ARE SUBJECT TO CONFIRMATION BY THE BOARD OF GOVERNORS OF THE ALASKA BAR ASSOCIATION. THESE APPOINTMENTS SHALL BE MADE SO AS TO ENSURE THAT THE ATTORNEY BOARD MEMBERS INCLUDE WOMEN AND MINORITIES AND REASONABLY REFLECT THE POPULATION OF THE AREA SERVED. SIX LAY DIRECTORS AND SIX LAY ALTERNATES ARE TO BE SELECTED BY THE FOLLOWING ORGANIZATIONS: ALEUTIAN/PRIBILOF ISLAND ASSOCIATION, ASSOCIATION OF VILLAGE COUNCIL PRESIDENTS, BRISTOL BAY NATIVE CORPORATION, CHUGACHMIUT, COOK INLET TRIBAL COUNCIL, COPPER RIVER NATIVE ASSOCIATION, KAWERAK INC., KODIAK AREA NATIVE ASSOCIATION, MANIILAQ, INC., NORTH SLOPE BOROUGH DEPARTMENT OF HEALTH AND SOCIAL SERVICES, TANANA CHIEFS CONFERENCE, TLINGIT-HAIDA CENTRAL COUNCIL. THE BOARD'S DESIGNATION OF ORGANIZATIONS TO SELECT DIRECTORS AND ALTERNATES WILL BE MADE IN SUCH A WAY AS TO MAINTAIN THE BOARD'S GEOGRAPHIC AND ETHNIC DIVERSITY, TAKING INTO ACCOUNT THE LOCAL NEEDS, CONTRIBUTIONS AND CIRCUMSTANCES OF EACH REGION. EACH PERSON SELECTED AS A LAY DIRECTOR OR ALTERNATE MUST BE ELIGIBLE, AT THE TIME SELECTED, TO RECEIVE LEGAL ASSITANCE UNDER THE INCOME ELIGIBILITY GUIDELINES ESTABLISHED BY THE LEGAL SERVICES CORPORATION AND THE ALASKA LEGAL SERVICES CORPORATION. THE BOARD MAY WAIVE FINANCIAL ELIGIBILITY AT THE TIME OF APPOINTMENT FOR NO MORE THAN ONE LAY DIRECTOR AND NO MORE THAN ONE LAY ALTERNATE, PROVIDING THAT ITS MEMBERSHIP COMPOSITION WILL STILL BE IN COMPLIANCE WITH 45 CFR 1607.4(C). (THAT AT LEAST ONE THIRD OF THE BOARD MEMBERS HAVE BEEN FOUND TO BE FINANCIALLY ELIGIBLE WHEN APPOINTED.)
FORM 990, PART VI, SECTION B, LINE 11B:
CONTROLLER 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 15:
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 18:
THE 990 TAX RETURN IS AVAILABLE ON THE ORGANIZATION'S WEBSITE (WWW.ALSC-LAW.ORG) AND THE GUIDESTAR WEBSITE (WWW.GUIDESTAR.ORG).
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. THE 990 IS AVAILABLE FOR THE PUBLIC TO REVIEW AT OUR OFFICE DURING REGULAR BUSINESS HOURS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.