2024-08-12T13:16:44-07:00 2023-12-31 461559312 MCMENOMY & ASSOCIATES CPAS LLP 876 N MOUNTAIN AVE STE 105 UPLAND CA 91786 990 2023-01-01 330443975 CENTER FOR BIO - ETHICAL REFORM CENT 9492060600 PO BOX 219 LAKE FOREST CA 92609 LOIS CUNNINGHAM CFO 2024-08-12 true true Vincent P Rogers P01236562 9092942350 2023 2024-08-08 14:25:15Z LOIS CUNNINGHAM 1044217 false X WWW.ABORTIONNO.ORG X 1992 CA A BIO -ETHICAL EDUCATIONAL ORGANIZATION. 6 6 24 125 0 804974 1035007 5663 9058 152 0 810637 1044217 0 0 713199 641558 0 23119 490448 577599 1203647 1219157 -393010 -174940 567622 396122 15070 18510 552552 377612 A BIO -ETHICAL EDUCATIONAL ORGANIZATION. false false 1000763 IMPROVE PUBLIC UNDERSTANDING OF: 1) SECULAR BIO-ETHICAL EDUCATIONAL ISSUES; 2) SECTARIAN BIO-ETHICAL EDUCATIONAL ISSUES; 3) PREGNANCY SUPPORT SERVICES. 1000763 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 true 24 true false false false false false false false 0 false false false false false false false X 6 6 true false false false false false false true true false false true true true true false false false false false X LOIS CUNNINGHAM 9492060600 PO BOX 219 LAKE FOREST CA 926090219 GREGG L CUNNINGHAM Secretary 60.00 0.00 X 66440 0 0 RUSSELL NEAL Treasurer 1.00 0.00 X 0 0 0 JIM LITCHFIELD Chairman 1.00 0.00 X 0 0 0 FATHER FRANK PAVONE MEMBER 1.00 0.00 X 0 0 0 PASTOR CLENARD CHILDRESS MEMBER 1.00 0.00 X 0 0 0 ABBIE CRIST MEMBER 1.00 0.00 X 0 0 0 66440 0 false false false 0 1035007 1035007 PRODUCT SALES AND OTHER 900099 9058 9058 9058 152 152 0 0 0 0 0 0 0 0 1044217 9210 X 0 0 0 0 66440 63118 3322 0 521249 372260 130917 18072 0 6478 6478 47391 35109 10557 1725 0 0 5000 5000 0 0 0 45500 45500 0 5302 5302 0 0 5400 5400 104956 104956 0 0 0 0 37039 37039 30164 30164 AUTO AND TRUCK MAINTENANCE 72463 72463 Printing and Publications 38093 38093 Postage and Shipping 38092 38092 STORAGE 28908 28908 166682 154920 11762 1219157 1000763 195275 23119 304824 127390 130266 130328 0 0 0 0 0 0 963 0 702631 564227 126026 138404 5543 0 0 0 0 0 567622 396122 15070 18510 15070 18510 X 552552 377612 552552 377612 567622 396122 -174940 X X false true X true false X 1034693 1554725 1062543 810637 1044065 5506663 0 0 1034693 1554725 1062543 810637 1044065 5506663 0 5506663 1494 921 891 3306 0 121966 121966 243932 5753901 0.95700 0.95830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 164119 60360 103759 538512 503867 34645 138404 X 1044217 1044217 1044217 1219157 1219157 1219157 Part X : FIN48 Footnote CENTER FOR BIO-ETHICAL REFORM (CBR) IS EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND UNDER SECTION 23701(D) OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE CBR TO EVALUATE TAX POSITIONS TAKEN BY THE ENTITY AND RECOGNIZE A TAX LAIBILITY (OR ASSET) IF CBR HAD TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINIATION BY THE INTERNAL REVENUE SERVICE AND THE FRANCHISE TAX BOARD. CBR IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Form 990, Part VI, Section A, Line 2 LOIS CUNNINGHAM IS THE SPOUSE OF GREGG CUNNINGHAM, DIRECTOR OF CENTER FOR BIO-ETHICAL REFORM. LOIS CUNNINGHAM PERFORMS MANAGERIAL DUTIES, AS WELL AS VARIOUS OUTREACH RESPONSIBILTIES. Form 990, Part VI, Section B, Line 11b FORM 990 IS REVIEWED BY LOIS CUNNINGHAM AFTER APPROVAL OF THE AUDITED STATEMENTS BY THE BOARD OF DIRECTORS. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICIES ARE MONITORED ON AN ANNUAL BASIS THROUGH BOARD OF DIRECTOR MEETINGS. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO ALL CONTRIBUTORS AND CAN BE REVIEWED UPON REQUEST. Form 990, Part IX, Line 24e ANIMATION AND VIDEO PRODUCTION: Column (A) - Total = $5510; Column (B) - Program Services = $5510; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BANKING AND CREDIT CARD FEES: Column (A) - Total = $11762; Column (B) - Program Services = $0; Column (C) - Management & General = $11762; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FIELD, AUDIO VISUAL, COMPUTER: Column (A) - Total = $18836; Column (B) - Program Services = $18836; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GIFTS AND DONATIONS: Column (A) - Total = $15595; Column (B) - Program Services = $15595; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e INTERNET EXPENSE: Column (A) - Total = $28242; Column (B) - Program Services = $28242; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LIBRARY & Subscriptions: Column (A) - Total = $21174; Column (B) - Program Services = $21174; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEETINGS AND SEMINARS: Column (A) - Total = $4006; Column (B) - Program Services = $4006; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Miscellaneous expense: Column (A) - Total = $26; Column (B) - Program Services = $26; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROFESSIONAL AND STAFF DEVELOP: Column (A) - Total = $2532; Column (B) - Program Services = $2532; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PUBLISHING: Column (A) - Total = $9047; Column (B) - Program Services = $9047; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Repairs & maintenance: Column (A) - Total = $19633; Column (B) - Program Services = $19633; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $3759; Column (B) - Program Services = $3759; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TAXES AND LICENSES: Column (A) - Total = $14521; Column (B) - Program Services = $14521; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Telephone: Column (A) - Total = $10285; Column (B) - Program Services = $10285; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Utilities: Column (A) - Total = $1754; Column (B) - Program Services = $1754; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XII, Line 2c THE BOARD OF DIRECTORS APPROVE THE AUDITED FINANCIAL STATMENTS AT THEIR DIRECTOR'S MEETINGS. THE ANNUAL AUDITOR'S ENGAGEMENTS ARE APPROVED ANNUALLY.