2023-09-05T17:16:47-05:00 2022-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2022-01-01 330884706 LIFE PERSPECTIVES LIFE 6195019414 4579 MISSION GORGE PLACE SAN DIEGO CA 92120 MICHAELENE FREDENBURG PRESIDENT/CEO 6195019414 2023-08-31 1 MICHAELENE FREDENBURG 999009999 0 DEBRA D SMITH CPA P00646873 7604318440 2023-08-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAELENE FREDENBURG 4579 MISSION GORGE PLACE SAN DIEGO CA 92120 1792157 0 X WWW.LIFEPERSPECTIVES.COM X 1999 CA GRIEF CARE & CREATING RESOURCES FOR THOSE IMPACTED BY MISCARRIAGE, ABORTION & REPRODUCTIVE LOSSES. 10 9 22 20 0 0 4946659 1663991 25278 35100 88 77553 2558 15513 4974583 1792157 0 0 0 0 713674 1291178 0 0 216356 383968 949312 1097642 2240490 3876941 -448333 4568885 6892257 75497 2847202 4493388 4045055 X LIFE PERSPECTIVES AND THE INSTITUTE OF REPRODUCTIVE GRIEF CARE ARE THE GLOBAL LEADERS IN EDUCATION, RESEARCH, EXPERTISE AND SUPPORT AFTER REPRODUCTIVE LOSS WITHOUT RELIGIOUS OR POLITICAL AFFILIATION. 0 0 1828140 0 35100 LIFE PERSPECTIVES AND THE INSTITUTE OF REPRODUCTIVE GRIEF CARE ARE THE GLOBAL LEADERS IN EDUCATION, RESEARCH, EXPERTISE AND SUPPORT AFTER REPRODUCTIVE LOSS WITHOUT RELIGIOUS OR POLITICAL AFFILIATION. LIFE PERSPECTIVES PROVIDES TRAINING AND RESOURCES TO HEALTH PROFESSIONALS INCLUDING HOSPITALS, MEDICAL PROFESSIONALS, THERAPISTS, SOCIAL WORKERS, AND PREGNANCY CENTERS AND COMMUNITY LEADERS. LIFE PERSPECTIVES IS 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 FOR THOSE IMPACTED BY MISCARRIAGE AND ABORTION AT MISCARRIAGEHURTS.COM AND ABORTIONCHANGESYOU.COM. 1828140 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 3 0 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CAROLINA MEJIA AND JOE JORDAN 6195019414 4579 MISSION GORGE PLACE SAN DIEGO CA 92120 MICHAELENE FREDENBURG PRESIDENT/CEO 50.00 X X 135000 0 8850 BEN MONTOYA CHAIRMAN 2.00 X X 0 0 0 MARYANNE ODOM SECRETARY 1.00 X X 0 0 0 JOE JORDAN TREASURER 1.00 X X 0 0 0 BRIAN A JOHNSON BOARD MEMBER 1.00 X 0 0 0 MICHAEL FREDENBURG BOARD MEMBER 1.00 X 0 0 0 MARGOT KYD BOARD MEMBER 1.00 X 0 0 0 PATTY GARCZYNSKI BOARD MEMBER 1.00 X 0 0 0 FRED CLARK BOARD MEMBER 1.00 X 0 0 0 BARBARA CULVER BOARD MEMBER 1.00 X 0 0 0 135000 0 8850 1 0 0 0 0 1663991 1663991 TRAINING & RESOURCES 900099 35100 35100 35100 77553 77553 REIMBURSMENTS 900099 15513 15513 15513 1792157 35100 0 93066 135000 103950 6750 24300 1005673 814595 90511 100567 49621 40938 3473 5210 39569 32644 2770 4155 61315 50585 4292 6438 39097 39097 24290 9671 3740 10879 14883 14883 68592 56591 4800 7201 53261 53261 370583 305731 25941 38911 19934 16446 1395 2093 17200 17200 133768 133768 2787 2298 195 294 RECEPTIONS 74677 61609 5227 7841 MISCELLANEOUS 64812 53470 4537 6805 EDUCATION & SEMINARS 34307 34307 0 0 REPAIRS AND MAINTENANCE 10666 8799 747 1120 20455 17394 2519 542 2240490 1828140 195994 216356 581372 603728 500041 505444 2884200 2626739 48581 15531 1849 30879 640543 259857 421301 380686 131541 2729250 4568885 6892257 75497 117952 0 2729250 75497 2847202 X 1609188 1343316 2884200 2701739 4493388 4045055 4568885 6892257 -448333 0 X 0 1 X 1 0 X 813577 827774 995380 4946659 1663991 9247381 49798 33816 18874 25278 35100 162866 863375 861590 1014254 4971937 1699091 9410247 104929 416500 611316 4014500 812700 5959945 0 104929 416500 611316 4014500 812700 5959945 3450302 6200 1317 88 77553 85158 6200 1317 88 77553 85158 2558 15513 18071 863375 867790 1015571 4974583 1792157 9513476 0.36270 0.93340 0.00900 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 374420 145184 229236 44513 44382 131 221610 70291 151319 380686 RIGHT-OF-USE ASSET - OPERATING LEASE, NET OF ACCUMULATED AMORTIZATION 2729250 2729250 LEASE LIABILITY - OPERATING LEASES 2729250 2729250 X 1884344 102153 102153 1782191 9966 9966 1792157 2332677 102153 102153 2230524 9966 9966 2240490 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, 2022 AND THEREFORE NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSES NETTED WITH REVENUE ON AUDITED FINANCIAL STATEMENTS 9,966. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES NETTED WITH REVENUE ON AUDITED FINANCIAL STATEMENTS 9,966. DIETRICH FREDENBURG FAMILY MEMBER OF BOARD PRESIDENT/CEO 44606 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL FREDENBURG AND MICHAELENE FREDENBURG HAVE A FAMILY RELATIONSHIP. 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 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 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 FORPROFIT ORGANIZATIONS, AND REFLECT INDIVIDUAL PERFORMANCE AND SALARY PROGRESSION. 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. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990 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 SECTION 6001 AND 1.6001-1(A) AND (C) THE ENTITY WILL 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.