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Nonprofiteer
← LIVE ACTION

Form 990 for tax year 2023

Filed by LIVE ACTION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 25 February 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the earlier return

  • Lila Spence

Listed only on the later return

  • Lila Rose

Totals

Total revenue
$14,045,298
Total expenses
$14,523,742
Contributions and grants received
$14,046,969
Grants paid
$77,967
Program service revenue
$27,592
Investment income
$47,451
Other revenue
-$76,714
Total assets, end of year
$7,152,099
Total liabilities, end of year
$446,118
Net assets or fund balances, end of year
$6,705,981
Program services expenses (Part IX)
$11,703,013
Management and general expenses
$1,057,329
Fundraising expenses
$1,763,400
Program service expenses (Part III)
$11,703,013

Program services were 80.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $14,046,969

  • 1g · Noncash contributions included above

    $146,592

  • 2a · Program service revenue: Honorarium

    total $27,592 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $163,845 · unrelated business $0 · excluded $163,845

  • 6a · Gross rents

    real property $25,975

  • 6b · Less rental expenses

    real property $85,782

  • 6c · Rental income or loss

    real property -$59,807

  • 6d · Net rental income or loss

    total -$59,807 · excluded -$59,807

  • 7a · Gross sales of assets other than inventory

    securities $2,787,406

  • 7b · Less cost or other basis and sales expenses

    securities $2,903,800

  • 7c · Gain or loss

    securities -$116,394

  • 7d · Net gain or loss

    total -$116,394 · related or exempt $0 · unrelated business $0 · excluded -$116,394

  • 8a · Fundraising events: gross income

    $101,509

  • 8a · Fundraising events: contributions included on line 1c

    $141,348

  • 8b · Fundraising events: direct expenses

    $418,498

  • 8c · Net income from fundraising events

    total -$316,989 · unrelated business $0 · excluded -$316,989

  • 10a · Gross sales of inventory

    $490,155

  • 10b · Cost of goods sold

    $196,062

  • 10c · Net income from sales of inventory

    total $294,093 · excluded $294,093

  • 11a · Other revenue: Other Types of Income

    total $5,989 · related or exempt $0 · unrelated business $0 · excluded $5,989

  • 11e · Other revenue, total

    $5,989

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $77,967 · program services $77,967

  • 5 · Compensation of officers, directors and key employees

    total $381,341 · program services $327,407 · management and general $26,841 · fundraising $27,093

  • 7 · Other salaries and wages

    total $3,622,690 · program services $3,080,042 · management and general $221,160 · fundraising $321,488

  • 9 · Other employee benefits

    total $280,612 · program services $252,223 · management and general $12,772 · fundraising $15,617

  • 10 · Payroll taxes

    total $293,606 · program services $248,297 · management and general $18,397 · fundraising $26,912

  • 11a · Fees: management

    total $800 · program services $100 · management and general $0 · fundraising $700

  • 11b · Fees: legal

    total $186,144 · program services $155,178 · management and general $30,966 · fundraising $0

  • 11c · Fees: accounting

    total $95,416 · program services $0 · management and general $95,416 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $165,370 · fundraising $165,370

  • 11g · Fees: other

    total $2,539,881 · program services $2,288,580 · management and general $40,738 · fundraising $210,563

  • 12 · Advertising and promotion

    total $3,178,500 · program services $2,836,411 · management and general $8,750 · fundraising $333,339

  • 13 · Office expenses

    total $328,545 · program services $273,363 · management and general $46,600 · fundraising $8,582

  • 14 · Information technology

    total $282,604 · program services $269,139 · management and general $13,465 · fundraising $0

  • 16 · Occupancy

    total $141,170 · program services $100,341 · management and general $27,388 · fundraising $13,441

  • 17 · Travel

    total $656,122 · program services $524,877 · management and general $81,966 · fundraising $49,279

  • 19 · Conferences, conventions and meetings

    total $201,740 · program services $135,262 · management and general $9,211 · fundraising $57,267

  • 22 · Depreciation, depletion and amortization

    total $3,647 · program services $2,917 · management and general $365 · fundraising $365

  • 23 · Insurance

    total $99,778 · program services $0 · management and general $99,778 · fundraising $0

  • 24a · Other expenses: Publications and Subscriptions

    total $252,809 · program services $206,206 · management and general $41,532 · fundraising $5,071

  • 24b · Other expenses: Printing and Copying

    total $520,683 · program services $234,037 · management and general $619 · fundraising $286,027

  • 24c · Other expenses: Postage and Mailing

    total $479,117 · program services $253,059 · management and general $2,197 · fundraising $223,861

  • 24d · Other expenses: Program Support

    total $445,905 · program services $437,160 · management and general $8,745 · fundraising $0

  • 24e · All other expenses

    total $289,295 · program services $447 · management and general $270,423 · fundraising $18,425

  • 26 · Joint costs (an allocation of the lines above)

    total $1,058,257 · program services $294,834 · management and general $0 · fundraising $763,423

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,441,595 · end of year $2,242,100

  • 2 · Savings and temporary cash investments

    beginning of year $147 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $95,544 · end of year $126,200

  • 10a · Land, buildings and equipment: cost or other basis

    $42,163

  • 10b · Land, buildings and equipment: accumulated depreciation

    $40,777

  • 10c · Land, buildings and equipment, net

    beginning of year $5,032 · end of year $1,386

  • 11 · Investments: publicly traded securities

    beginning of year $5,482,441 · end of year $4,692,090

  • 15 · Other assets

    beginning of year $188,878 · end of year $90,323

  • 17 · Accounts payable and accrued expenses

    beginning of year $564,461 · end of year $379,480

  • 25 · Other liabilities

    beginning of year $161,881 · end of year $66,638

  • 27 · Net assets without donor restrictions

    beginning of year $6,487,295 · end of year $6,705,981

Mission and programs · 2023

Mission

Live Action exists to defend the human rights of the most vulnerable: preborn children. Through educational media campaigns, visual storytelling, and investigative reporting, Live Action works to change hearts and minds about abortion and human dignity.

  • Live Action creates and publishes daily pro-life educational content, distributing it on our websites, through direct mail, and on social media platforms. Live Action investigations, reporting, and videos educate about the abortion industry, why abortion is a human rights abuse, and the value of all human life.

    Expenses $4,968,261 · Grants $38,984

  • Live Action researches and produces in-depth reports on the abortion industry and presents them to the media and public officials; educates media and public officials on the need for changes in public policy; provides supporters with activism opportunities; and partners with other organizations to host special events and presentations.

    Expenses $5,203,638 · Grants $38,983

  • Live Action News reports daily on important, under-reported stories, including stories that expose the abortion industry and the facts about abortion procedures, abortions harm to women and society, and uplifting stories sharing the dignity and humanity of all children.

    Expenses $1,531,114 · Revenue $27,592

As filed on the 2023 return.

Listed in Part VII

  • Lila Spence

    President and Founder

    Total calculated
    $381,340
    From this org
    $375,920
    From related orgs
    $0
    Other
    $5,420
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $375,920
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,420
    Filer's total
    $381,340

  • Lawrence Simpson

    Board Member

    Total calculated
    $0
    Hours/week
    2

  • Cody Thompson

    Board Member

    Total calculated
    $0
    Hours/week
    2

  • Berni Neal

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Michael Cowan

    Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Josef Lipp

    Chief Operating Officer

    Total calculated
    $235,728
    From this org
    $226,357
    From related orgs
    $0
    Other
    $9,371
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $226,357
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $9,371
    Filer's total
    $235,728

  • Gabriel Renfro

    Vice President of Content

    Total calculated
    $220,639
    From this org
    $209,208
    From related orgs
    $0
    Other
    $11,431
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,208
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,431
    Filer's total
    $220,639

  • Devin Sena

    Director of Social Media

    Total calculated
    $139,918
    From this org
    $136,974
    From related orgs
    $0
    Other
    $2,944
    Hours/week
    40

  • Kimberly Bird

    Vice President of External Relations

    Total calculated
    $159,535
    From this org
    $154,229
    From related orgs
    $0
    Other
    $5,306
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,229
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,306
    Filer's total
    $159,535

  • Noah Brandt

    Vice President of Communications

    Total calculated
    $174,523
    From this org
    $163,548
    From related orgs
    $0
    Other
    $10,975
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,548
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,975
    Filer's total
    $174,523

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • Live Action Advocate

    501 (c)(4) · Advocacy:Encourage respect/protection for all human life · CA

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2023
Filed
31 October 2024
IRS schema version
2023v5.1
Source object
202433059349302728

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