Civic Intelligence

Life Perspectives

990 • Fiscal year 2020 • EIN 33-0884706

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 29, 2021

Organization ProfileWWW.LIFEPERSPECTIVES.COM
2535 Camino Del Rio South No 350San Diego, CA 92108

(619) 501-9414

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.20x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.15x

Higher debt load relative to revenue than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

58th percentile

9.5%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

64th percentile

$89,775

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

80th percentile

33%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

72nd percentile

17%

Faster revenue growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$771,946

Up $191,162 (+33%) from 2019

Net Assets

Up

$616,447

Up $96,373 (+19%) from 2019

Liabilities

Up

$155,499

Up $94,789 (+156%) from 2019

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin58th percentile

Revenue

Up

$1,015,571

Up $147,781 (+17%) from 2019

Expenses

Up

$919,198

Up $108,968 (+13%) from 2019

Net Income

Up

$96,373

Up $38,813 (+67%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $136,735Liabilities 2014: $10,775Net Assets 2014: $125,9602014Assets 2015: $216,499Liabilities 2015: $29,997Net Assets 2015: $186,5022015Assets 2016: $142,963Liabilities 2016: $42,514Net Assets 2016: $100,4492016Assets 2017: $346,017Liabilities 2017: $55,497Net Assets 2017: $290,5202017Assets 2018: $529,744Liabilities 2018: $53,978Net Assets 2018: $475,7662018Assets 2019: $580,784Liabilities 2019: $60,710Net Assets 2019: $520,0742019Assets 2020: $771,946Liabilities 2020: $155,499Net Assets 2020: $616,4472020Assets 2022: $6,892,257Liabilities 2022: $2,847,202Net Assets 2022: $4,045,0552022Assets 2024: $1,081,847Liabilities 2024: $346,933Net Assets 2024: $734,9142024

Highlighted filing

2020

Assets$771,946
Liabilities$155,499
Net Assets$616,447
Open 2020 Filing

Operations Trend

Revenue Growth72nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $276,936Expenses 2014: $305,653Net Income 2014: -$28,7172014Revenue 2015: $409,977Expenses 2015: $349,435Net Income 2015: $60,5422015Revenue 2016: $273,812Expenses 2016: $359,865Net Income 2016: -$86,0532016Revenue 2017: $754,324Expenses 2017: $564,253Net Income 2017: $190,0712017Revenue 2018: $853,388Expenses 2018: $668,142Net Income 2018: $185,2462018Revenue 2019: $867,790Expenses 2019: $810,230Net Income 2019: $57,5602019Revenue 2020: $1,015,571Expenses 2020: $919,198Net Income 2020: $96,3732020Revenue 2022: $1,792,157Expenses 2022: $2,240,490Net Income 2022: -$448,3332022Revenue 2024: $1,709,730Expenses 2024: $1,939,450Net Income 2024: -$229,7202024

Highlighted filing

2020

Revenue$1,015,571
Expenses$919,198
Net Income$96,373
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 29, 2021
Return Version
2020v4.1
Gross Receipts
$1,015,571
Mission and Program Overview

Mission

Life perspectives is the global leader in education, research, expertise and support after reproductive loss including miscarriage and abortion, without religious or political affiliation.

Grief care & creating resources for those impacted by miscarriage, abortion & reproductive losses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$532,243$728,276▲ $196,033
Inventories for Sale or Use$24,267$28,055▲ $3,788
Land, Buildings, and Equipment, Net$9,577$4,995▼ $4,582
Prepaid Expenses and Deferred Charges$5,974$1,897▼ $4,077
Total Assets$580,784$771,946▲ $191,162
Other Assets Total$8,723$8,723→ $0
Liabilities
Other Liabilities$7,711$95,017▲ $87,306
Accounts Payable and Accrued Expenses$52,999$60,482▲ $7,483
Total Liabilities$60,710$155,499▲ $94,789
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$520,074$616,447▲ $96,373
Total Net Assets Fund Balance$520,074$616,447▲ $96,373
Total Liabilities and Net Assets / Fund Balance$580,784$771,946▲ $191,162

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,454$41,059$44,513
Other Land Buildings$1,541$11,255$12,796
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michaelene FredenburgPresident/CEOFT$82,500$7,275$89,775

Board Members and Trustees

NameTitle
Ben MontoyaChairman
Brian a JohnsonBoard Member
Fred ClarkBoard Member
Margot KydBoard Member
Michael FredenburgBoard Member
Patty GarczynskiBoard Member
Bob SiegelSecretary
Joe JordanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$995,380
Program Service Revenue
$18,874
Investment Income
$1,317
Other Revenue
$0
All Other Contributions
$995,380
Change in Net Assets
$96,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$657,876
Other Expenses$261,322
Total Fundraising Expense$84,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$352,919$51,374$42,440$446,733
Current Officers, Directors, Trustees, and Key Employees$67,332$4,489$17,955$89,776
Fees for Services Other$62,083$109-$62,192
Occupancy$50,117$2,948$5,897$58,962
Other Employee Benefits$41,787$6,083$5,025$52,895
Payroll Taxes$37,277$5,427$4,483$47,187
Information Technology$27,943--$27,943
Pension Plan Contributions$16,815$2,448$2,022$21,285
Office Expenses$13,880$815$1,634$16,329
Advertising$16,085--$16,085
Travel$12,290$723$1,446$14,459
Fees for Services Accounting-$8,560-$8,560
Depreciation Depletion$4,582--$4,582
Conferences and Meetings$2,765--$2,765
Insurance$2,160$127$254$2,541
Other Expenses$2,091$471$246$471
Total Functional Expenses$749,997$85,065$84,136$919,198
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Protection Program Loan$91,056
Capital Lease Obligation$3,961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board members michael fredenburg and michaelene fredenburg have a family relationship.”

Form 990, Part VI, Section B, Line 11B

“Tax returns are prepared by an outside accounting firm. The president and treasurer do a close review and once satisfied forward the draft to the other board members for their review. They are given a week to review and provide any comments or concerns before the return is filed.”

Form 990, Part VI, Section B, Line 12C

“Life perspective's conflict of interest policy is distributed to board and staff members who fill out an annual reporting statement that is kept on file.”

Form 990, Part VI, Section B, Line 15

“A compensation committee consisting of three to five members of the board of directors conducts a performance review of the organization's president annually. After the performance review the committee recommends compensation to the full board for approval.”

Form 990, Part VI, Section C, Line 19

“The documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Life Perspectives
EIN
33-0884706
Phone
6195019414
Address
2535 CAMINO DEL RIO SOUTH NO 350, SAN DIEGO, CA 92108

Signing Officer

Name
Michaelene Fredenburg
Title
President/CEO
Phone
6195019414
Signed
2021-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michaelene Fredenburg
Formed
1999
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
15
Volunteers
8

Preparer

Firm
Aldrich Cpas and Advisors Llp
Address
7676 HAZARD CENTER DRIVE STE 1300, SAN DIEGO, CA 92108
Preparer
Elsa a Romero
Phone
6198104940
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

“Life perspectives is also nationally accredited by the american nurses credentialing center (ancc) and by the state of california board of registered nursing (brn) as a continuing education provider. Life perspectives is also approved by the national association of social workers (nasw) and the california association of marriage and family therapists (camft) to sponsor continuing education for lmfts, lcsws, lpccs and leps. Life perspectives is at the forefront of creating impartial and impactful research to understand the way individuals process reproductive losses, and to establish global standards for offering compassionate care. Life perspectives also offers a safe place, without religious or political affiliation, for those impacted by miscarriage and abortion at miscarriagehurts.com and abortionchangesyou.com. Life perspectives is a 501(c)(3) nonprofit.”

Financial Statement Notes

PART X, LINE 2:

“The organization follows accounting standards generally accepted in the united states of america related to the recognition of uncertain tax positions. The organization recognizes accrued interest and penalties associated with uncertain tax positions as part of the statement of activities, when applicable. Management has determined that the organization has no uncertain tax positions at december 31, 2020 and 2019 and therefore no amounts have been accrued.”

Raw XML AppendixShowing 400 of 464 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0REPRODUCTIVE GRIEF CARE TRAINING:LIFE PERSPECTIVES OFFERS A WIDE RANGE OF TRAINING OPPORTUNITIES FOR INDIVIDUALS AND ORGANIZATIONS COMMITTED TO FOSTERING A CULTURE OF HOPE AND HEALING. THESE PROGRAMS EXPLORE GRIEF AND LOSS AFTER MISCARRIAGE AND ABORTION, AS WELL AS OTHER REPRODUCTIVE LOSSES. TRAINING EQUIPS LEADERS WITH KNOWLEDGE AND PRACTICAL TOOLS TO HELP MEN AND WOMEN KNOW THEY ARE NOT ALONE AND THAT HEALING IS POSSIBLE. LIFE PERSPECTIVES CONDUCTED 105 TRAININGS ATTENDED BY 2,026 LEADERS IN 2020.HEALING RESOURCES: LIFE PERSPECTIVES HOSTS MISCARRIAGEHURTS.COM AND ABORTIONCHANGESYOU.COM AS SAFE PLACES FOR MEN, WOMEN, FAMILY MEMBERS AND FRIENDS TOUCHED BY MISCARRIAGE OR ABORTION TO BEGIN HEALING. THE WEBSITES OFFER A VARIETY OF ANONYMOUS INTERACTIVE HEALING TOOLS AND ACTIVITIES THROUGH THE HEALING PATHWAYS, AND PROVIDES A COLLECTION OF ANONYMOUS FIRST-HAND ACCOUNTS FROM VISITORS. IN 2020 THERE WERE 65,523 VISITS TO THE WEBSITES AND AN ADDITIONAL 8,263 PRINTED HEALING RESOURCES WERE DISTRIBUTED.
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IRS990/OtherExpensesGrp/ProgramServicesAmt22091
IRS990/OtherExpensesGrp/TotalAmt027358
IRS990/OtherExpensesGrp/TotalAmt116615
IRS990/OtherExpensesGrp/TotalAmt22460
IRS990/OtherExpensesGrp/TotalAmt3471
IRS990/OtherLiabilitiesGrp/BOYAmt07711
IRS990/OtherLiabilitiesGrp/EOYAmt095017
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt042440
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051374
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0352919
IRS990/OtherSalariesAndWagesGrp/TotalAmt0446733
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04483
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05427
IRS990/PayrollTaxesGrp/ProgramServicesAmt037277
IRS990/PayrollTaxesGrp/TotalAmt047187
IRS990/PensionPlanContributionsGrp/FundraisingAmt02022
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02448
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016815
IRS990/PensionPlanContributionsGrp/TotalAmt021285
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05974
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01897
IRS990/PrincipalOfficerNm0MICHAELENE FREDENBURG
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING & RESOURCES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018874
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018874
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0827774
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06200
IRS990/PYOtherExpensesAmt0294146
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt033816
IRS990/PYRevenuesLessExpensesAmt057560
IRS990/PYSalariesCompEmpBnftPaidAmt0516084
IRS990/PYTotalExpensesAmt0810230
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0867790
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt096373
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt018874
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0111316
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0116500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0104929
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt091605
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt052475
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0476825
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0995380
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0827774
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0813577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0749175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0282350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03668256
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01317
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06200
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07517
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt018874
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt033816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt049798
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt024402
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt015056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0141946
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01317
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07517
IRS990ScheduleA/InvestmentIncomeCYPct00.00200
IRS990ScheduleA/InvestmentIncomePYPct00.00190
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87310
IRS990ScheduleA/PublicSupportPY509Pct00.85500
IRS990ScheduleA/PublicSupportTotal509Amt03333377
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0111316
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0116500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0104929
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt091605
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt052475
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0476825
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01014254
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0861590
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0863375
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0773577
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0297406
IRS990ScheduleA/Total509Grp/TotalAmt03810202
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01015571
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0867790
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0863375
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0773577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0297406
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03817719
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03454
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041059
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044513
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01541
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011255
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt012796
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03961
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt191056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL PROTECTION PROGRAM LOAN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENT OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2020 AND 2019 AND THEREFORE NO AMOUNTS HAVE BEEN ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04995
IRS990ScheduleD/TotalLiabilityAmt095017
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LIFE PERSPECTIVES IS ALSO NATIONALLY ACCREDITED BY THE AMERICAN NURSES CREDENTIALING CENTER (ANCC) AND BY THE STATE OF CALIFORNIA BOARD OF REGISTERED NURSING (BRN) AS A CONTINUING EDUCATION PROVIDER. LIFE PERSPECTIVES IS ALSO APPROVED BY THE NATIONAL ASSOCIATION OF SOCIAL WORKERS (NASW) AND THE CALIFORNIA ASSOCIATION OF MARRIAGE AND FAMILY THERAPISTS (CAMFT) TO SPONSOR CONTINUING EDUCATION FOR LMFTS, LCSWS, LPCCS AND LEPS. LIFE PERSPECTIVES IS AT THE FOREFRONT OF CREATING IMPARTIAL AND IMPACTFUL RESEARCH TO UNDERSTAND THE WAY INDIVIDUALS PROCESS REPRODUCTIVE LOSSES, AND TO ESTABLISH GLOBAL STANDARDS FOR OFFERING COMPASSIONATE CARE. LIFE PERSPECTIVES ALSO OFFERS A SAFE PLACE, WITHOUT RELIGIOUS OR POLITICAL AFFILIATION, FOR THOSE IMPACTED BY MISCARRIAGE AND ABORTION AT MISCARRIAGEHURTS.COM AND ABORTIONCHANGESYOU.COM. LIFE PERSPECTIVES IS A 501(C)(3) NONPROFIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS MICHAEL FREDENBURG AND MICHAELENE FREDENBURG HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURNS ARE PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE PRESIDENT AND TREASURER DO A CLOSE REVIEW AND ONCE SATISFIED FORWARD THE DRAFT TO THE OTHER BOARD MEMBERS FOR THEIR REVIEW. THEY ARE GIVEN A WEEK TO REVIEW AND PROVIDE ANY COMMENTS OR CONCERNS BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LIFE PERSPECTIVE'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO BOARD AND STAFF MEMBERS WHO FILL OUT AN ANNUAL REPORTING STATEMENT THAT IS KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COMPENSATION COMMITTEE CONSISTING OF THREE TO FIVE MEMBERS OF THE BOARD OF DIRECTORS CONDUCTS A PERFORMANCE REVIEW OF THE ORGANIZATION'S PRESIDENT ANNUALLY. AFTER THE PERFORMANCE REVIEW THE COMMITTEE RECOMMENDS COMPENSATION TO THE FULL BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0580784
IRS990/TotalAssetsEOYAmt0771946
IRS990/TotalAssetsGrp/BOYAmt0580784
IRS990/TotalAssetsGrp/EOYAmt0771946
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0995380
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt084136
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085065
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0749997
IRS990/TotalFunctionalExpensesGrp/TotalAmt0919198
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060710
IRS990/TotalLiabilitiesEOYAmt0155499
IRS990/TotalLiabilitiesGrp/BOYAmt060710

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$771,946
Liabilities
$155,499
Net assets
$616,447
Revenue
$1,015,571
Expenses
$919,198
Net income
$96,373
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.35$0.73$1.71$1.94$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$2.85$4.05$1.79$2.24$0.45
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.16$0.62$1.02$0.92$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.06$0.52$0.87$0.81$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.05$0.48$0.85$0.67$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.06$0.29$0.75$0.56$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.04$0.10$0.27$0.36$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.19$0.41$0.35$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$0.28$0.31$0.03