Bioethics Defense Fund

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Public interest law, policy and education on the restoration of the fundamental human right to life.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 7 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $40K a year · 13% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$209K
to officers and key staff · 70% of spending
Concern: pay to officers and key staff is 70% of spending; over 30%.
Pt VII · Sec A
22 mo
of spending, in cash
Looks good: 21.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $35K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$230K
-1% vs prior year
Spent
$298K
To programs
79%
Net assets
$538K
By yearFY2020–FY2024
Revenue
$230K
FY2024▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$348K
FY2021$456K
FY2022$294K
FY2023$233K
FY2024$230K
Expenses
$298K
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$411K
FY2021$403K
FY2022$356K
FY2023$293K
FY2024$298K
Net assets
$538K
FY2024▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$675K
FY2021$727K
FY2022$665K
FY2023$605K
FY2024$538K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $235K Management & general 15% · $44K Fundraising 6% · $19K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $209K paid to officers and key staff.

Part VII, Section A · reportable compensation
$196,800Pt VII · Sec A
VP/Secretary
$12,250Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Nikolas T Nikas’s $197K as President is at the 97th percentile of top reported officer pay among 1031 $100K–1M civil rights & advocacy nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Nikolas T Nikas$196,800$187,800$204,000$212,000$212,000
Dorinda C Bordlee———$72,000$66,000
Monique C Toso$12,250$13,600$25,000——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Bioethics Defense Fund executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for the right to life through legal action, policy, and education.

Questions for Bioethics Defense Fund

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3 programs · $235K · in their own filed words · FY2024
01

Educational Seminars

In 2024, BDF gave over 50 educational talks to various groups, including lawyers and physicians, law and medical school students, university and college students and professors, high school students, catholic parishes, and catholic retreats or religious gatherings, addressing a range of bioethical issues at the intersection of science…

$211Kprogram expense
02

Book Research

In 2024, BDF began research for a potential book with ignatius press on the moral and ethical questions surrounding in vitro fertilization (ivf) and surrogacy.

$19Kprogram expense
03

Media

Conducted six radio interviews and one television interview discussing now and at the hour of our death: making moral decisions at the end of life and end of life decision-making.

$5Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$35K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$230K
Ln 12
Gifts and grantsLn 1h$225K
Other incomeLn 4–11$6K
Investment incomeLn 3$91
Money outPt IX
$298K
Ln 25
Programscol B$235K
Managementcol C$44K
Fundraisingcol D$19K
Owns and owesPt X
$538K
net assets · Ln 32
Cash and savingsLn 1–2$538K
Total assetsLn 16$538K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$225K
Investment incomeLn 3$91
Other incomeLn 4–11$6K
Total revenueLn 12$230K
Assets in detailPt X, end of year
CashLn 1$88K
SavingsLn 2$450K
Cash and savings togetherLn 1–2$538K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$538K
LiabilitiesLn 26$0
Net assetsLn 32$538K
OperationsPt I, VI
EmployeesI 53
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$600K$538K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$605K$538K
LiabilitiesLn 26$0$0
Net assetsLn 32$605K$538K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$241K$205K$24K$12K
Other salaries and wagesLn 7$12K$12K$613
Payroll taxesLn 10$14K$11K$2K$712
Accounting feesLn 11c$4K$4K
Investment management feesLn 11f$500$500
Office expensesLn 13$6K$4K$2K
Information technologyLn 14$2K$2K
TravelLn 17$12K$12K
Conferences, conventions and meetingsLn 19$6K$205$6K
Total functional expensesLn 25$298K$235K$44K$19K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $230K$298K−$68K$538K 990 PDF
FY2023Filed with the IRS Jan 27, 2025 $233K$293K−$60K$605K 990 PDF
FY2022Filed with the IRS Sep 21, 2023 $294K$356K−$62K$665K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $456K$403K$53K$727K 990 PDF
FY2020Filed with the IRS Dec 15, 2021 $348K$411K−$63K$675K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $230,479 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $222,918$224,511
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $103$91
I-11 Other revenuePrior year $10,187$5,877
I-12 Total revenuePrior year $233,208$230,479
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $257,096$267,815
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $35,922$30,251
I-18 Total expensesPrior year $293,018$298,066
I-19 Revenue less expensesPrior year −$59,810−$67,587
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $230,479 across 5 lines filed
VIII-1f All other contributions, gifts and grants$224,511
VIII-1h Total contributions, gifts and grants$224,511
VIII-3 Investment incomeExcluded from tax $91$91
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,877$5,877
VIII-12 Total revenueRelated to mission $5,877 · Unrelated business $0 · Excluded from tax $91$230,479
Part IX · Statement of functional expenses $298,066 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $205,122 · Management $24,132 · Fundraising $12,066$241,320
IX-7 Other salaries and wagesManagement $11,638 · Fundraising $613$12,251
IX-10 Payroll taxesPrograms $11,398 · Management $2,134 · Fundraising $712$14,244
IX-11c Accounting feesManagement $3,956$3,956
IX-11f Investment management feesManagement $500$500
IX-13 Office expensesPrograms $4,060 · Management $1,777$5,837
IX-14 Information technologyPrograms $2,107$2,107
IX-17 TravelPrograms $11,989$11,989
IX-19 Conferences, conventions and meetingsManagement $205 · Fundraising $5,657$5,862
IX-25 Total functional expensesPrograms $234,676 · Management $44,342 · Fundraising $19,048$298,066
Part X · Balance sheet $537,811 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $77,302$87,801
X-2 Savings and temporary cash investmentsStart of year $522,516$450,010
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $5,580$0
X-16 Total assetsStart of year $605,398$537,811
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $605,398$537,811
X-32 Total net assets or fund balancesStart of year $605,398$537,811
X-33 Total liabilities and net assetsStart of year $605,398$537,811
Part XI · Reconciliation of net assets $537,811 net assets at year end
XI-1 Total revenue$230,479
XI-2 Total expenses$298,066
XI-3 Revenue less expenses−$67,587
XI-4 Net assets at start of year$605,398
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$537,811

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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