2025-05-16T13:51:38-07:00 2024-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-01-01 942778848 Life Lab Science Program LIFE 8314002016 1156 High Street Santa Cruz CA 95064 Whitney Cohen Executive Director 8314002016 2025-05-16 true true Regalia Berger Berger CPAs P00186389 9253140390 2023 2025-03-06 01:10:19Z X Whitney Cohen 1156 High Street Santa Cruz CA 95064 2304445 false X www.lifelab.org X 1981 CA Life Lab cultivates childrens love of learning, healthy food, and nature through garden-based education. Drawing on over forty years of work with young people in gardens, Life Lab, is a national leader in the garden-based learning movement. 10 10 74 25 0 3029882 647660 1131343 1656192 139 511 14827 -5462 4176191 2298901 0 0 2999556 1858189 0 113780 980816 462362 3980372 2320551 195819 -21650 1369903 1001516 942186 595449 427717 406067 X Life Lab cultivates childrens love of learning, healthy food, and nature through garden-based education. false false 1691249 1650730 Local School Site Programs: Life Lab provides garden classroom instruction, design, garden care, curriculum, teacher training, and program leadership and advisory support to school districts and their public elementary schools in Santa Cruz County, particularly in the Pajaro Valley Unified School District through an extensive program partnership. Life Lab is also supporting garden-based learning in Live Oak School District and Santa Cruz City Schools, with a long-term vision of closer partnership with all 10 local districts and their 40 total elementary schools.(continued on schedule o) National Programs: Life Lab offers hands-on workshops on garden-based science, nutrition, and environmental education for educators from across the nation at its Garden Classroom in Santa Cruz, CA, and on demand around the U.S. It also offers a 16-week intensive Certified School Garden Educator course of virtual trainings, coaching, and peer sharing for participants across the country. Life Lab also hosts an annual national School Garden Support Organization Leadership Institute in partnership with Whole Kids Foundation to help teams from peer organizations share and advance best practices for the field. Life Lab develops and distributes curricula, activity guides and other learning materials nationally to support preK-6 teachers in successfully implementing hands-on garden-based education programs. (continued on Schedule O) Local Community Site Programs: Life Lab provides school year field trips and summer day programs at its Garden Classroom and Blooming Classroom educational gardens located on farms in Santa Cruz and Watsonville, respectively. Gardens give children the chance to experience hands-on learning about science, nutrition, the environment and much more. The Garden Classroom also serves as a demonstration site for visitors interested in developing educational gardens. Life Lab staff train and mentor more than 60 college and community interns to serve as experiential garden-based science and environmental educators each year in field trip programs. 1691249 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 29 0 true 74 true false false false false false false false 0 false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false CA X X X X Whitney Cohen 8314002016 1156 High Street Santa Cruz CA 95064 Judit Camacho Co-Exec Dir 30.00 0.00 X 82836 0 2920 Whitney Cohen Exec Director 30.00 0.00 X 74640 0 8835 Don Burgett Co-Exec Dir 30.00 0.00 X 71189 0 9410 Katy Stonebloom President 5.00 0.00 X X 0 0 0 Jacob Young Vice President 5.00 0.00 X X 0 0 0 Oscar Paz Secretary 3.00 0.00 X X 0 0 0 John Brissenden Treasurer 5.00 0.00 X X 0 0 0 Gary Appel Director 3.00 0.00 X 0 0 0 Susana Dutro Director 2.00 0.00 X 0 0 0 Barbara Gordon Director 3.00 0.00 X 0 0 0 Alicia Martinez Director 3.00 0.00 X 0 0 0 Jackie Medina Director 3.00 0.00 X 0 0 0 Daisy Morales Director 2.00 0.00 X 0 0 0 228665 21165 0 false false false 0 138226 509434 35250 647660 Other income 611600 25967 25967 Program Fees 611600 1630225 1630225 1656192 511 511 0 0 0 0 0 0 82 5544 -5462 -5462 0 2298901 1650730 511 0 0 0 0 172274 126542 36645 9087 0 1365679 1003142 290495 72042 0 194845 143120 41447 10278 125391 92109 26672 6610 0 3646 3646 50282 50282 0 0 0 139397 102392 29651 7354 0 2198 1615 468 115 0 0 32429 23820 6898 1711 28057 20609 5968 1480 0 0 5355 3933 1140 282 0 9087 6675 1933 479 22459 16497 4777 1185 Program Expenses 106824 106824 Equipment Maint & Repairs 42902 31513 9126 2263 Utilities 8516 6255 1811 450 Dues & Subscriptions 5070 3724 1079 267 6140 2479 3484 177 2320551 1691249 515522 113780 164547 412232 276066 2008 0 698790 377632 0 0 1882 0 16083 0 192487 120761 80813 71726 0 0 0 0 133604 136036 1369903 1001516 37391 75453 631328 60000 169700 273467 290296 942186 595449 X -598473 -184387 1026190 590454 427717 406067 1369903 1001516 -21650 X X false true X true false X 642775 764925 2713531 3029882 647660 7798773 0 0 642775 764925 2713531 3029882 647660 7798773 1475656 6323117 1315 124 20 139 511 2109 0 0 7800882 3639562 0.81060 0.91310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 77959 75479 2480 114528 45282 69246 71726 ROU asset -premises 135347 Rounding 1 Security Deposit 688 136036 Accrued payroll and related benefits 152282 Intercompany due to GHK 1882 Lease liability noncurrent 104363 Lease payable current 31769 290296 X 4535065 2236164 2236164 2298901 2298901 4597320 2276769 2276769 2320551 2320551 Part X : FIN48 Footnote Income Taxes Life Lab is organized as a California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be a private foundation under IRC Sections 509(a)(1) and (3), respectively. Life Lab is required to annually file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Life Lab has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Life Lab continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Revenue reconciliation with audit report $2236164 Part XII, Line 2d: Other expenses and losses per audited F/S Expense reconciliation with audit report $2276769 X 2 35250 FMV false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Regional School Site Programs: Life Lab serves as the fiscal sponsor for Growing Healthy Kids, an unincorporated community-based organization providing unique outdoor educational learning opportunities to over 10,000 students at 16 schools throughout the Mt Diablo Unified School District in Bay Point, Clayton, Concord, Pleasant Hill and Walnut Creek, CA. Growing Healthy Kids shares Life Labs mission of cultivating childrens love of learning, healthy food and nature through garden education, and a commitment to equity and inclusion so that all cultures and identities are respected and celebrated. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Santa Cruz, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.candid.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. Amended Explanation After numerous attempts at e-filing Form 990 and receiving rejections, it was decided to file an Amended return to ensure timely filing of the 6-month June 2024 stub-period tax return with the Department of the Treasury. There were no changes made to any of the data from the original return. This amended return is an exact duplicate of the original 990 prepared and previously submitted (or at least attempted). Form 990 Part III Line 4a Stmt of Program Svc Accomplishments Cont In addition to garden classrooms staffing and instruction, Life Lab also works directly with district Food and Nutrition Services teams to advance student food and nutrition learning and wellness and connect cafeteria and garden programs. These district-level programs currently impact more than 7,500 children age 4 to 11 each year, emphasizing Next Generation Science, language development, nourishing foods, and social-emotional learning and wellness. Form 990 Part III Line 4b Stmt of Program Svc Accomplishments Cont As a longtime leader in this field, Life Lab facilitates networking and information sharing among organizations supporting garden-based learning as a core member of the National School Garden Network it co-founded in 2013. Beginning in 2022, Life Lab also co-created and co-leads with the Sprouts Healthy Communities Foundation the national Growing School Gardens Summit biennially for school garden programs and practitioners. These National Programs impact more than 500,000 young students across the U.S each year.