Life Issues Institute

Saving lives through pro-life education

Florence, KY | https://lifeissues.org/

GuideStar Charity Check

EIN: 31-0814275

Contributions tax deductible
as of November 2023

IRS BMF 509(a)(2)
as of November 13, 2023

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Charity Check report

Mission

Life Issues Institute is dedicated to changing hearts and minds of millions of people through education. Organizations and individuals around the world depend upon Life Issues Institute to provide the latest information and effective tools to protect innocent human life from fertilization to natural death.

Ruling year info

1972

President

Mr. Bradley Mattes

Main address

PO Box 785

Florence, KY 41022 USA

Show more contact info

EIN

31-0814275

Subject area info

Christianity

Right to life

Adoption

Foster care

Population served info

Christians

Low-income people

Extremely poor people

Working poor

NTEE code info

Christian (X20)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Blog

Affiliations

See related organizations info

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Life Issues

A one-minute radio commentary on pro-life issues from natural fertilization to natural death. This program is aired on over 1300 Christian radio outlets nationwide.

Population(s) Served

Christians

Where we work

External reviews

Financials

Life Issues Institute

Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021

SOURCE: IRS Form 990

927.43

Average of 100.08 over 10 years

Months of cash in 2021

SOURCE: IRS Form 990

6.1

Average of 4.9 over 10 years

Fringe rate in 2021

SOURCE: IRS Form 990

32%

Average of 17% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

Life Issues Institute

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$850,872
Program Services	$4,087
Investments	$16,475
Special Events	$189
Sales	$0
Other	$60,768
Total Revenue	$932,391

Expenses
Grants	$0
Salaries & Employee Benefits	$503,839
Professional Fees	$367,984
Occupancy	$80,661
Printing, Publications, Postage, etc.	$94,732
Other Expenses	$189,207
Total Expenses	$1,236,423
Net Gain/Loss	($304,032)

Revenue
Contributions	$776,164
Government Grants	$0
Program Services	$110,860
Investments	$12,871
Special Events	$0
Sales	$0
Other	$49,820
Total Revenue	$949,715

Expenses
Program Services	$1,016,986
Administration	$180,978
Fundraising	$90,007
Total Expenses	$1,287,971
Net Gain/Loss	($338,256)

Functional expenses
Accounting Fees	$7,750
Advertising & Promotion	$4,595
Information Technology Expenses	$1,186
Insurance Expenses	$10,576
Interest Expenses	$1,793
Investment Management Fees	$0
Legal Fees	$6,325
Pension Plan Contributions	$2,402
Professional Fundraising Expenses	$16,954

Revenue
Contributions	$719,400
Government Grants	$0
Program Services	$311,915
Investments	$14,146
Special Events	$0
Sales	$0
Other	$13,724
Total Revenue	$1,059,185

Expenses
Program Services	$851,496
Administration	$129,404
Fundraising	$73,617
Total Expenses	$1,054,517
Net Gain/Loss	$4,668

Functional expenses
Accounting Fees	$7,760
Advertising & Promotion	$17,625
Information Technology Expenses	$926
Insurance Expenses	$8,623
Interest Expenses	$966
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,402
Professional Fundraising Expenses	$7,708

Revenue
Contributions	$1,027,135
Government Grants	$0
Program Services	$3,372
Investments	$3,865
Special Events	$0
Sales	$0
Other	$375
Total Revenue	$1,034,747

Expenses
Program Services	$896,718
Administration	$122,798
Fundraising	$69,732
Total Expenses	$1,089,248
Net Gain/Loss	($54,501)

Functional expenses
Accounting Fees	$7,860
Advertising & Promotion	$1,926
Information Technology Expenses	$3,558
Insurance Expenses	$8,067
Interest Expenses	$801
Investment Management Fees	$0
Legal Fees	$5,888
Pension Plan Contributions	$2,449
Professional Fundraising Expenses	$10,365

Revenue
Contributions	$1,255,163
Government Grants	$0
Program Services	$5,132
Investments	$1,434
Special Events	$0
Sales	$0
Other	$3,025
Total Revenue	$1,264,754

Expenses
Program Services	$990,661
Administration	$149,473
Fundraising	$78,956
Total Expenses	$1,219,090
Net Gain/Loss	$45,664

Functional expenses
Accounting Fees	$10,713
Advertising & Promotion	$4,077
Information Technology Expenses	$8,624
Insurance Expenses	$10,580
Interest Expenses	$611
Investment Management Fees	$0
Legal Fees	$6,595
Pension Plan Contributions	$2,676
Professional Fundraising Expenses	$12,218

Revenue
Contributions	$1,260,883
Government Grants	$0
Program Services	$970
Investments	$1,038
Special Events	$0
Sales	$0
Other	$4,490
Total Revenue	$1,267,381

Expenses
Program Services	$1,044,506
Administration	$164,157
Fundraising	$77,585
Total Expenses	$1,286,248
Net Gain/Loss	($18,867)

Functional expenses
Accounting Fees	$9,125
Advertising & Promotion	$3,350
Information Technology Expenses	$3,725
Insurance Expenses	$7,494
Interest Expenses	$160
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,666
Professional Fundraising Expenses	$9,786

Revenue
Contributions	$940,799
Government Grants	$0
Program Services	$1,597
Investments	$987
Special Events	$0
Sales	$0
Other	$2,564
Total Revenue	$945,947

Expenses
Program Services	$964,310
Administration	$153,052
Fundraising	$74,803
Total Expenses	$1,192,165
Net Gain/Loss	($246,218)

Functional expenses
Accounting Fees	$16,113
Advertising & Promotion	$2,177
Information Technology Expenses	$21,062
Insurance Expenses	$9,147
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,787
Professional Fundraising Expenses	$9,202

Revenue
Contributions	$775,412
Government Grants	$0
Program Services	$2,150
Investments	$686
Special Events	$1,326
Sales	$0
Other	$89,644
Total Revenue	$869,218

Expenses
Program Services	$695,156
Administration	$101,744
Fundraising	$64,541
Total Expenses	$861,441
Net Gain/Loss	$7,777

Functional expenses
Accounting Fees	$18,783
Advertising & Promotion	$4,561
Information Technology Expenses	$18,621
Insurance Expenses	$9,894
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,669
Professional Fundraising Expenses	$5,702

Revenue
Contributions	$526,832
Government Grants	$0
Program Services	$2,230
Investments	$496
Special Events	$0
Sales	$0
Other	$5,298
Total Revenue	$534,856

Expenses
Program Services	$520,298
Administration	$88,938
Fundraising	$57,614
Total Expenses	$666,850
Net Gain/Loss	($131,994)

Functional expenses
Accounting Fees	$19,164
Advertising & Promotion	$20,805
Information Technology Expenses	$10,720
Insurance Expenses	$7,310
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$2,713
Professional Fundraising Expenses	$0

Revenue
Contributions	$501,141
Government Grants	$0
Program Services	$0
Investments	$285
Special Events	$0
Sales	$0
Other	$227,474
Total Revenue	$728,900

Expenses
Program Services	$415,634
Administration	$84,588
Fundraising	$118,088
Total Expenses	$618,310
Net Gain/Loss	$110,590

Functional expenses
Accounting Fees	$20,864
Advertising & Promotion	$6,769
Information Technology Expenses	$0
Insurance Expenses	$9,164
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$11,553
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$567,632
Government Grants	$0
Program Services	$0
Investments	$0
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$567,632

Expenses
Program Services	$484,823
Administration	$112,763
Fundraising	$60,698
Total Expenses	$658,284
Net Gain/Loss	($90,652)

Functional expenses
Accounting Fees	$10,553
Advertising & Promotion	$16,260
Information Technology Expenses	$0
Insurance Expenses	$8,147
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$25,335
Pension Plan Contributions	$3,170
Professional Fundraising Expenses	$0

Revenue
Contributions	$595,869
Government Grants	$0
Program Services	$0
Investments	$14
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$595,883

Expenses
Program Services	$459,496
Administration	$116,501
Fundraising	$68,557
Total Expenses	$644,554
Net Gain/Loss	($48,671)

Functional expenses
Accounting Fees	$4,720
Advertising & Promotion	$629
Information Technology Expenses	$0
Insurance Expenses	$7,479
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$26,672
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$523,268
Government Grants	$0
Program Services	$0
Investments	$86
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$523,354

Expenses
Program Services	$730,754
Administration	$138,571
Fundraising	$65,285
Total Expenses	$934,610
Net Gain/Loss	($411,256)

Functional expenses
Accounting Fees	$6,920
Advertising & Promotion	$928
Information Technology Expenses	$0
Insurance Expenses	$7,741
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$3,865
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$884,593
Government Grants	$33,035
Program Services	$0
Investments	$319
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$917,947

Expenses
Program Services	$274,733
Administration	$89,110
Fundraising	$47,597
Total Expenses	$411,440
Net Gain/Loss	$506,507

Functional expenses
Accounting Fees	$7,532
Advertising & Promotion	$0
Information Technology Expenses	$6,412
Insurance Expenses	$0
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Life Issues Institute

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$850,872
Cash & Equivalents	$994,982	$872,812	($122,170)
Fixed Assets (LBE - Depreciation)	$415,710	$393,627	($22,083)
Other	$249,462	$101,861	($147,601)
Total Assets	$1,660,154	$1,368,300	($291,854)

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Total Liabilities	$62,038	$74,216	$12,178

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Net Assets	$1,598,116	$1,294,084	($304,032)

Assets	Jan 01, 2009	Dec 31, 2009	Change
Contributions	$776,164
Cash & Equivalents	$872,811	$672,629	($200,182)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$100,000	$0	($100,000)
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$393,627	$376,169	($17,458)
Other	$1,861	$4,272	$2,411
Total Assets	$1,368,299	$1,053,070	($315,229)

Liabilities	Jan 01, 2009	Dec 31, 2009	Change
Accounts Payable	$48,425	$74,482	$26,057
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$25,791	$22,761	($3,030)
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$74,216	$97,243	$23,027

Fund balance	Jan 01, 2009	Dec 31, 2009	Change
Temporarily Restricted Net Assets	$835,227	$599,980	-$235,247
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$835,227	$599,980	($235,247)
Unrestricted Net Assets	$458,856	$355,847	($103,009)
Net Assets	$1,294,083	$955,827	($338,256)

Assets	Jan 01, 2010	Dec 31, 2010	Change
Contributions	$719,400
Cash & Equivalents	$672,629	$642,333	($30,296)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$376,169	$366,991	($9,178)
Other	$4,272	$4,811	$539
Total Assets	$1,053,070	$1,014,135	($38,935)

Liabilities	Jan 01, 2010	Dec 31, 2010	Change
Accounts Payable	$74,482	$34,409	($40,073)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$22,761	$19,231	($3,530)
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$97,243	$53,640	($43,603)

Fund balance	Jan 01, 2010	Dec 31, 2010	Change
Temporarily Restricted Net Assets	$599,980	$543,014	-$56,966
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$599,980	$543,014	($56,966)
Unrestricted Net Assets	$355,847	$417,481	$61,634
Net Assets	$955,827	$960,495	$4,668

Life Issues Institute

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of Life Issues Institute’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2017	2018	2019	2020	2021
Unrestricted surplus (deficit) before depreciation	$129,429	-$69,885	-$159,164	-$260,601	$475,424
As % of expenses	21.6%	-11.0%	-25.5%	-28.5%	121.1%
Unrestricted surplus (deficit) after depreciation	$110,590	-$90,652	-$179,390	-$280,537	$456,507
As % of expenses	17.9%	-13.8%	-27.8%	-30.0%	111.0%

Revenue composition
Total revenue (unrestricted & restricted)	$728,900	$567,632	$595,883	$523,354	$917,947
Total revenue, % change over prior year	36.3%	-22.1%	5.0%	-12.2%	75.4%
Program services revenue	0.0%	0.0%	0.0%	0.0%	0.0%
Membership dues	0.0%	0.0%	0.0%	0.0%	0.0%
Investment income	0.0%	0.0%	0.0%	0.0%	0.0%
Government grants	0.0%	0.0%	0.0%	0.0%	3.6%
All other grants and contributions	68.8%	100.0%	100.0%	100.0%	96.4%
Other revenue	31.2%	0.0%	0.0%	0.0%	0.0%

Expense composition
Total expenses before depreciation	$599,471	$637,517	$624,328	$914,674	$392,523
Total expenses, % change over prior year	-7.9%	6.3%	-2.1%	46.5%	-57.1%
Personnel	56.1%	49.3%	49.3%	35.7%	47.8%
Professional fees	5.4%	5.6%	5.0%	2.9%	10.7%
Occupancy	3.0%	1.8%	1.9%	1.0%	0.0%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	35.5%	43.2%	43.8%	60.4%	41.5%

Full cost components (estimated)	2017	2018	2019	2020	2021
Total expenses (after depreciation)	$618,310	$658,284	$644,554	$934,610	$411,440
One month of savings	$49,956	$53,126	$52,027	$76,223	$32,710
Debt principal payment	$0	$0	$0	$0	$33,035
Fixed asset additions	$225,657	$0	$0	$0	$0
Total full costs (estimated)	$893,923	$711,410	$696,581	$1,010,833	$477,185

Capital structure indicators

Liquidity	2017	2018	2019	2020	2021
Months of cash	4.9	3.2	5.4	1.6	6.1
Months of cash and investments	4.9	3.2	5.4	1.6	6.1
Months of estimated liquid unrestricted net assets	3.4	1.8	-1.2	-4.3	4.6

Balance sheet composition	2017	2018	2019	2020	2021
Cash	$246,432	$170,468	$281,199	$121,385	$199,398
Investments	$0	$0	$0	$0	$0
Receivables	$0	$0	$0	$0	$0
Gross land, buildings, equipment (LBE)	$861,240	$863,027	$864,997	$864,997	$866,751
Accumulated depreciation (as a % of LBE)	41.3%	43.8%	46.0%	48.3%	50.4%
Liabilities (as a % of assets)	11.1%	11.4%	28.7%	78.7%	0.0%
Unrestricted net assets	$672,950	$582,298	$402,908	$122,371	$578,878
Temporarily restricted net assets	$0	$0	N/A	N/A	N/A
Permanently restricted net assets	$0	$0	N/A	N/A	N/A
Total restricted net assets	$0	$0	$130,719	$0	$50,000
Total net assets	$672,950	$582,298	$533,627	$122,371	$628,878

Key data checks

Key data checks	2017	2018	2019	2020	2021
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

President

Mr. Bradley Mattes

The organization was founded by pro-life pioneer Dr. John C. Willke and Brad in 1991 to serve the educational needs of the pro-life movement. Brad hosts Life Issues, a daily radio commentary on abortion and other life issues that is carried on more than 1300 radio outlets across the US. He was host and executive producer of Facing Life Head-On, a weekly pro-life TV program that was available to more than 100 million homes in the US and Canada. Brad is president of the International Right to Life Federation and a frequent international speaker and lecturer on abortion and related life issues. He has a master’s degree in Biblical Studies and Biblical Counseling from Master’s International University of Divinity.

Number of employees

Source: IRS Form 990

Life Issues Institute

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

Life Issues Institute

Highest paid employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of highest paid employee data for this organization

This organization has no recorded board members.

Contractors

Fiscal year ending

Professional fundraisers

Fiscal year ending

SOURCE: IRS Form 990 Schedule G

Solicitation activities

Gross receipts from fundraising

Retained by organization

Paid to fundraiser

Related organizations & associated domestic grants

Show data for fiscal year

Related organization	Primary activity	Subsection	PC status	Controlling entity?	512(b)(13) controlled entity?	Cash grants paid	Non-cash assistance
Susan B Anthony List Inc 2800 Shirlington Rd Ste 1200 Arlington, VA 22206 54-1850126	To end abortion via activist training and passage of legislation	501(c)(4)			N	$0.00	$0.00
Susan B Anthony List Candidate Fund 2800 Shirlington Rd Ste 1200 Arlington, VA 22206 91-1997518	Political Action Committee	527		Susan B Anthony List Inc	N	$0.00	$0.00
Women Speak Out PAC 2800 Shirlington Rd Ste 1200 Arlington, VA 22206 46-2196211	Political Action Committee	527		Susan B Anthony List Inc	N	$0.00	$0.00
Susan B Anthony List Action PAC 2800 Shirlington Rd Ste 1200 Arlington, VA 22206 83-2112869	Political Action Committee	527		Susan B Anthony List Inc	N	$0.00	$0.00
Pro-Life America General Purpose Committee 1707 1/2 Post Oak Blvd Box 663 Houston, TX 770568073 84-5090996	Political Action Committee	527		Susan B Anthony List Inc	N	$0.00	$0.00
Susan B Anthony List Education Fund 2800 Shirlington Rd Ste 1200 Arlington, VA 22206 26-4788700	Educational arm of SBA List	501(c)(3)	Line 7	Susan B Anthony List Inc	N	$0.00	$0.00

Life Issues Institute

Saving lives through pro-life education

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Life Issues

Where we work

Financials

Revenue vs. expenses: breakdown

Liquidity in 2021 info

927.43

Months of cash in 2021 info

6.1

Fringe rate in 2021 info

32%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

Life Issues Institute

Life Issues Institute

Life Issues Institute

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

President

Mr. Bradley Mattes

Number of employees

Life Issues Institute

Compensation data

Life Issues Institute

Compensation data

Contractors

Professional fundraisers

Solicitation activities

Related organizations & associated domestic grants

Liquidity in 2021

Months of cash in 2021

Fringe rate in 2021

Funding sources

Assets & liabilities