Civic Intelligence

Life Perspectives

990 • Fiscal year 2023 • EIN 33-0884706

Jan 01, 2023 to Dec 31, 2023 • Filed on May 31, 2024

4579 Mission Gorge PlaceSan Diego, CA 92120

(619) 501-9414

Siviq Scores

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

Liabilities / Assets

76th percentile

0.43x

Higher debt load relative to assets than 76% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

1.55x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

8th percentile

-43%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$141,488

Higher top officer pay than 57% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

7th percentile

-15%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-10%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$5,848,040

Down $1,044,217 (-15%) from 2022

Net Assets

Down

$3,361,432

Down $683,623 (-17%) from 2022

Liabilities

Down

$2,486,608

Down $360,594 (-13%) from 2022

Revenue

Down

$1,608,373

Down $183,784 (-10%) from 2022

Expenses

Up

$2,291,996

Up $51,506 (+2.3%) from 2022

Net Income

Down

-$683,623

Down $235,290 (-52%) from 2022

Historical Trend

Balance Sheet Trend

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 2023: $5,848,040Liabilities 2023: $2,486,608Net Assets 2023: $3,361,4322023Assets 2024: $1,081,847Liabilities 2024: $346,933Net Assets 2024: $734,9142024

Highlighted filing

2023

Assets$5,848,040
Liabilities$2,486,608
Net Assets$3,361,432

Operations Trend

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 2023: $1,608,373Expenses 2023: $2,291,996Net Income 2023: -$683,6232023Revenue 2024: $1,709,730Expenses 2024: $1,939,450Net Income 2024: -$229,7202024

Highlighted filing

2023

Revenue$1,608,373
Expenses$2,291,996
Net Income-$683,623
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 31, 2024
Return Version
2023v5.0
Gross Receipts
$1,663,800
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.

Life perspectives, doing business as institute of reproductive grief care, is the global leader in education, research, expertise and support after reproductive loss without religious or political affiliation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,626,739$2,840,683▲ $213,944
Land, Buildings, and Equipment, Net$380,557$316,881▼ $63,676
Savings and Temporary Cash Investments$505,444$275,284▼ $230,160
Cash and Non-Interest-Bearing Accounts$603,728$34,020▼ $569,708
Prepaid Expenses and Deferred Charges$30,879$10,250▼ $20,629
Inventories for Sale or Use$15,660$8,079▼ $7,581
Total Assets$6,892,257$5,848,040▼ $1,044,217
Other Assets Total$2,729,250$2,362,843▼ $366,407
Liabilities
Other Liabilities$2,729,250$2,362,845▼ $366,405
Accounts Payable and Accrued Expenses$117,952$123,763▲ $5,811
Total Liabilities$2,847,202$2,486,608▼ $360,594
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,701,739$2,417,801▼ $283,938
Net Assets Without Donor Restrictions$1,343,316$943,631▼ $399,685
Total Net Assets Fund Balance$4,045,055$3,361,432▼ $683,623
Total Liabilities and Net Assets / Fund Balance$6,892,257$5,848,040▼ $1,044,217

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$180,294$162,912$343,206
Equipment$136,587$160,753$297,340
Other Assets Org$-2--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michaelene FredenburgPresident/CEOFT$132,638$8,850$141,488
Dale GreyDirector of Mission AdvancementFT$101,716$8,033$109,749
Chenayle HatfieldCOOFT$90,293$6,697$96,990

Board Members and Trustees

NameTitle
Ben MontoyaChairman
Brian a JohnsonBoard Member
Fred ClarkBoard Member
Margot KydBoard Member
Mike FredenburgBoard Member
Patrick GuaghanBoard Member
Maryanne OdomSecretary
Joe JordanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,555,462
Program Service Revenue
$60,410
Investment Income
$25,388
Other Revenue
$-32,887
All Other Contributions
$1,418,617
Change in Net Assets
$-683,623

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$70,500Market Value
Total Noncash Contributions1$70,500-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,608,373
Total Revenue per Audited Statements
$1,608,373
Total Revenue per Form 990
$1,608,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,324,557
Other Expenses$967,439
Total Fundraising Expense$317,437
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$739,306$38,240$72,231$849,777
Occupancy$294,319$33,305$59,638$387,262
Current Officers, Directors, Trustees, and Key Employees$175,000$63,608$109,619$348,227
Office Expenses$73,597$6,100$37,852$117,549
Payroll Taxes$74,731$3,865$7,302$85,898
Other Expenses$70,500$411$735$70,500
Depreciation Depletion$48,493$5,487$9,827$63,807
Other Employee Benefits$35,370$1,829$3,456$40,655
Information Technology$26,041$2,947$5,276$34,264
Fees for Services Accounting-$25,245-$25,245
Advertising$23,965--$23,965
Travel$15,810-$6,775$22,585
Conferences and Meetings$9,049-$3,878$12,927
Insurance$4,184$473$848$5,505
Total Functional Expenses$1,793,049$181,510$317,437$2,291,996

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,291,996
Total Expenses per Audited Statements$2,291,996
Total Expenses per Form 990$2,291,996
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$45,026
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Virtual Reception$85,950-$8,581-
Gala$50,895-$36,445-
Total Events$136,845-$45,026$-45,026
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dietrich FredenburgFamily Member of Board MemberEmployee CompensationNo$49,088
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$2,362,845
Lease Liability - Operating Lease-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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 C, Line 19

The documents are available upon request.

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

Tax returns are prepared by an independent outside accounting firm. The president, treasurer, and audit committee closely review the draft before forwarding it to the other board members. Board members are given a week to review and provide comments or concerns before the return is filed.

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

Life perspectives 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

Base salaries and total compensation for the ceo are targeted at the 50th percentile median of the market for comparable jobs, based on similar nonprofit and for profit organizations. Base pay is managed primarily within structured salary ranges, established by the board of directors using relevant competitive market data provided by an independent compensation consultant. Each salary range has a minimum, midpoint, and maximum, with midpoints anchored on the 50th percentile of the market, as defined above.

Filing and Contact Details

Filer

Filer Name
Life Perspectives
EIN
33-0884706
Phone
6195019414
Address
4579 MISSION GORGE PLACE, SAN DIEGO, CA 92120
Doing Business As
Institute of Reproductive Grief Care

Signing Officer

Name
Michaelene Fredenburg
Title
Presidentceo
Phone
6195019414
Signed
2024-05-31
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
24
Volunteers
6

Preparer

Firm
Miller CPA Group Pc
Address
450 SOUTH MELROSE DR, VISTA, CA 92081
Preparer
Alana Tamara Miller
Phone
6193232864
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Each year, approximately 2.4 million reproductive losses miscarriage, abortion, stillbirth, and early infant death occur in the u.s., leading to a significant emotional toll on partners, families, and caregivers. Studies show up to 60 of bereaved parents experience symptoms of depression, anxiety, and ptsd within two years, an alarming incidence that demands attention. Moreover, research in the states of california and colorado links maternal suicide with reproductive loss, underlining the urgency for proper training and assistance. Despite this, theres a notable absence of reproductive grief care education. Life perspectives, doing business as institute of reproductive grief care, provides evidence-based trauma-informed education to hospital systems, social service organizations, and individual medical and mental health professionals. In 2023, educational courses were updated and re-recorded and our accreditation with ancc american nurses credentialing center was renewed. Our inaugural symposium attracted 200 doctors, nurses, therapists, social workers, and community leaders from 30 states and 5 countries. Additionally, 7,796 professionals received in-person, live webinar and/or on-demand education. Since each professional is estimated to influence at least ten people each year, close to 78,000 individuals and their families received care helping them to set a healthy grieving trajectory. Finally, proof of concept to effectively deliver multidisciplinary care to patients and their families in the emergency department was successfully completed in collaboration with two healthcare systems. 58 of reproductive grief care education is funded by foundations, 38.5 is supported by individual donors, and 3.5 is received in training fees.

Form 990, Part III, Line 4A

CONTINUED

Form 990, Part III, Line 4B

Research indicates that reproductive loss is associated with delayed or prolonged grief reactions in addition to a higher risk of depression, anxiety, ptsd and suicide. Some individuals experience grief symptoms for years and sometimes decades. However, this unique form of grief is culturally disenfranchised resulting in a lack of support and access to therapeutic intervention. The lack of a practical clinical screener to assess grief symptoms negatively compounds this situation. To address this gap in care, the institute of reproductive grief care initiated the development of a 5-question screener to better assess patients need for supportive services. During 2023, in collaboration with researchers at ut houston, the results of clinical trials establishing the validity of the screener were published in the peer-reviewed journal cureus. Additionally, a mixed-method study to test patient preferences was published in the peer-reviewed journal pec innovation in collaboration with researchers at indiana university indianapolis. Finally, we worked with researchers at baylor/texas childrens hospital, indiana university indianapolis, and san diego state university to craft an irb internal review board application to embark upon the next phases of research necessary to bring the screener to market. Furthermore, institute of reproductive grief care has become a clearinghouse for reproductive loss research connecting researchers to each other and providing a platform to disseminate the latest published studies through our research reveals lecture series and symposium spotlights. 100 of support for research is received from individual donors.

Form 990, Part III, Line 4B

CONTINUED

Form 990, Part III, Line 4C

Due to the disenfranchised nature of reproductive loss, which can be further compounded by shame and secrecy, institute of reproductive grief care developed and maintains the anonymous healing websites miscarriagehurts.org and yourabortionexperience.org. Visitors can anonymously post and read stories, identify their emotions, memorialize their losses, and connect with helplines and support groups. In 2023, a total of 56,342 visits were made to the websites. 100 of support for healing resources is received from individual donors.

Form 990, Part IV, Section B, Line 2

Schedule B THE BOARD OF DIRECTORS OF LIFE PERSPECTIVES HAS DECIDED TO USE THE ENTITIES ADDRESS AS A CARE OF ADDRESS FOR ALL SCHEDULE B CONTRIBUTORS BUT PURSUANT TO SECTION 6001 AND 1.6001-1A AND C THE ENTITY WIILL MAINTAIN THE NAMES AND ADDRESSES OF THEIR SUBSTANTIAL CONTRIBUTORS IN THEIR BOOKS AND RECORDS IN ORDER TO PERMIT THE IRS TO EFFICIENTLY ADMINISTER THE INTERNAL REVENUE LAWS THROUGH EXAMINATIONS OF SPECIFIC TAXPAYERS.

Form 990, Part IV, Section A, Line 2

Michael fredenburg and michaelene fredenburg have a family relationship.

Financial Statement Notes

X 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, 2023 and therefore no amounts have been accrued.

XI 4B

Expenses netted with revenue on audited financial statements.

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