Civic Intelligence

Science Communication Lab Inc.

990 • Fiscal year 2021 • EIN 47-2404616

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 02, 2022

1936 University Ave Suite 330Berkeley, CA 94704-1243

(415) 548-1070

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.07x

Higher debt load relative to assets than 50% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

23rd percentile

-1.6%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$213,030

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

22nd percentile

-1.4%

Faster asset growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

6th percentile

-43%

Faster revenue growth than 6% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$4,323,532

Down $63,106 (-1.4%) from 2020

Net Assets

Down

$4,025,287

Down $53,054 (-1.3%) from 2020

Liabilities

Down

$298,245

Down $10,052 (-3.3%) from 2020

Revenue

Down

$3,012,381

Down $2,312,668 (-43%) from 2020

Expenses

Up

$3,062,032

Up $472,244 (+18%) from 2020

Net Income

Down

-$49,651

Down $2,784,912 (-102%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $286,364Liabilities 2016: $0Net Assets 2016: $286,3642016Assets 2017: $500,503Liabilities 2017: $67,965Net Assets 2017: $432,5382017Assets 2018: $2,620,336Liabilities 2018: $269,040Net Assets 2018: $2,351,2962018Assets 2019: $1,882,402Liabilities 2019: $156,622Net Assets 2019: $1,725,7802019Assets 2020: $4,386,638Liabilities 2020: $308,297Net Assets 2020: $4,078,3412020Assets 2021: $4,323,532Liabilities 2021: $298,245Net Assets 2021: $4,025,2872021Assets 2022: $4,692,973Liabilities 2022: $466,115Net Assets 2022: $4,226,8582022Assets 2023: $6,310,061Liabilities 2023: $372,862Net Assets 2023: $5,937,1992023Assets 2024: $4,215,342Liabilities 2024: $357,275Net Assets 2024: $3,858,0672024Assets 2025: $2,826,713Liabilities 2025: $197,678Net Assets 2025: $2,629,0352025

Highlighted filing

2021

Assets$4,323,532
Liabilities$298,245
Net Assets$4,025,287

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2016: $308,743Expenses 2016: $22,379Net Income 2016: $286,3642016Revenue 2017: $1,028,165Expenses 2017: $881,991Net Income 2017: $146,1742017Revenue 2018: $3,237,124Expenses 2018: $1,368,975Net Income 2018: $1,868,1492018Revenue 2019: $1,968,677Expenses 2019: $2,594,193Net Income 2019: -$625,5162019Revenue 2020: $5,325,049Expenses 2020: $2,589,788Net Income 2020: $2,735,2612020Revenue 2021: $3,012,381Expenses 2021: $3,062,032Net Income 2021: -$49,6512021Revenue 2022: $3,775,233Expenses 2022: $3,574,323Net Income 2022: $200,9102022Revenue 2023: $6,046,261Expenses 2023: $4,372,112Net Income 2023: $1,674,1492023Revenue 2024: $2,238,513Expenses 2024: $4,338,525Net Income 2024: -$2,100,0122024Revenue 2025: $2,162,079Expenses 2025: $3,358,381Net Income 2025: -$1,196,3022025

Highlighted filing

2021

Revenue$3,012,381
Expenses$3,062,032
Net Income-$49,651
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 2, 2022
Return Version
2020v4.0
Gross Receipts
$3,040,268
Mission and Program Overview

Mission

The science communication lab, formerly named ibiology, was incorporated on november 21, 2014, pursuant to the provisions of the general corporation law of the state of delaware (section 102). The science communication lab's mission is to convey, in the form of open-access free videos, the excitement of modern biology and the process by which scientific discoveries are made. The organization's aim is to introduce the leading scientists in biology, how they think about scientific questions and conduct their research, and make known their personalities, opinions, and perspectives. The organization is innovating professional development of graduate students and postdocs through a series of courses that address experimental planning, design, and communication. Through their existing video content and a far-reaching project seeking to reimagine an introductory biology textbook, they also endeavor to support educators who want to incorporate materials that illustrate the process and practice

The science communiation lab's mission is to convey, in the form of open- access free videos,the excitement of modern biology and the process by which scientific discoveries are made. The organization's aim is to introduce the leading scientists in biology, how they think about scientific questions and conduct their research, and make known their personalities, opinions, and perspectives. The organization is innovating professional development of graduate students and postdocs through a series of courses that address experimental planning, design, and communication. Through their existing video content and a far-reaching project seeking to reimagine an introductory biology textbook, they also endeavor to support educators who want to incorporate materials that illustrate the process and practice of science into their curriculum. The science communiation lab is increasingly producing content for the general public that highlights the spirit of scientific discovery, expands the notion of

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$1,392,112-
Savings and Temporary Cash Investments$1,537,611$1,341,650▼ $195,961
Pledges and Grants Receivable$2,473,993$1,222,106▼ $1,251,887
Accounts Receivable$141,359$231,835▲ $90,476
Cash and Non-Interest-Bearing Accounts$179,355$70,503▼ $108,852
Land, Buildings, and Equipment, Net$19,359$27,438▲ $8,079
Prepaid Expenses and Deferred Charges$20,504$24,611▲ $4,107
Intangible Assets$14,457$13,277▼ $1,180
Total Assets$4,386,638$4,323,532▼ $63,106
Liabilities
Accounts Payable and Accrued Expenses$266,597$250,193▼ $16,404
Deferred Revenue$41,700$48,052▲ $6,352
Total Liabilities$308,297$298,245▼ $10,052
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,031,358$2,558,236▼ $473,122
Net Assets Without Donor Restrictions$1,046,983$1,467,051▲ $420,068
Total Net Assets Fund Balance$4,078,341$4,025,287▼ $53,054
Total Liabilities and Net Assets / Fund Balance$4,386,638$4,323,532▼ $63,106

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,438$93,600$121,038
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elliot KirschnerExecutive PrFT$202,090$10,940$213,030
Elliot KirschnerExecutive Producer-$202,000$11,030$213,030
Sarah GoodwinExecutive DiFT$182,183$9,670$191,853
Sarah GoodwinExecutive Director-$182,129$9,724$191,853
Shannon BehrmanSenior DirecFT$122,423$7,160$129,583
Evan Reeves - DirectorOf OperationFT$93,022$5,232$98,254

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Greenwich EntertainmentDistribution610 FIFTH AVENUE SUITE 305, New York, NY 10020$165,042
Meredith DesalazarProject Mangmnt29 WINSOR PLACE, Glen Ridge, NJ 07028$100,500
Revenue and Support

Revenue Composition

Contributions and Grants
$2,651,521
Program Service Revenue
$162,115
Investment Income
$5,431
Other Revenue
$193,314
All Other Contributions
$1,085,872
Change in Net Assets
$-49,651

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,012,381
Revenue Not Reported on Form 990
$9,656
Total Revenue per Audited Statements
$3,022,037
Total Revenue per Form 990
$3,012,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,892,599
Other Expenses$1,137,000
Grants and Similar Amounts Paid$32,433
Total Fundraising Expense$4,556
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,089,707$6,823$2$1,096,532
Fees for Services Other$987,986$14,567-$1,002,553
Current Officers, Directors, Trustees, and Key Employees$439,513$94,950$3,952$538,415
Payroll Taxes$107,792$8,428$263$116,483
Other Employee Benefits$87,262$6,823$213$94,298
Pension Plan Contributions$43,374$3,391$106$46,871
Grants to Domestic Orgs$32,433--$32,433
Fees for Services Accounting$8,322$23,663-$31,985
Information Technology$20,743$4,791-$25,534
Office Expenses$19,305$1,835$1$21,141
Advertising$18,066--$18,066
Depreciation Depletion$11,892$739$19$12,650
Insurance$178$10,654-$10,832
Travel$6,400$376-$6,776
Other Expenses$170$25-$170
Total Functional Expenses$2,878,041$179,435$4,556$3,062,032

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,075,091
Expenses per Audited Statements$3,062,032
Total Expenses per Form 990$3,062,032
Expenses Not Reported on Form 990$13,059
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of WisconsinMadison, WI501 C3Curriculum Expertise$32,433
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-FamilyWeb DevelopmentNo$2,641
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The director of operations reviews the draft 990 with the treasurer, addressing all questions the treasurer may have and making any necessary changes. The treasurer then distributes the updated draft to the full board via email with a notice that they are to respond to the treasurer with any question/comments within five business days. Once the five days have expired and all questions have been fully addressed by the treasurer and/or the director of operations, the treasurer then notifies the director of operations via email that the 990 is ready to file.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is constantly monitored by administration personnel and the board of directors through review and approval procedures. Annually board members and key staff complete a conflict of interest disclosure form identifying any relationships or circumstances which the board or staff member believes could contribute to a conflict of interest. An employee of the corporation with a potential conflict of interest in a particular matter shall promptly and fully disclose the potential conflict to his/her supervisor. The employee shall thereafter refrain from participating in deliberations and discussion, as well as any decisions, relating to the matter and follow the direction of the supervisor as to how the corporation decisions which are the subject of the conflict will be determined. The president shall be responsible for determining the proper way for the corporation to handle corporation decisions which involve unresolved employee conflicts of interest. In making such determinations, the president may consult with legal counsel.

Form 990, Page 6, Part VI, Line 15A

The board of directors must approve in advance the amount of all compensation for officers of the corporation. Before approving the compensation of an officer, the board shall determine that the total compensation to be provided by the corporation to the officer is reasonable in amount in light of the position, responsibility and qualification of the officer for the position held, including the result of an evaluation of the officer's prior performance for the corporation, if applicable. In making the determination, the board shall consider total compensation to include the salary and the value of all benefits provided by the corporation to the individual in payment for services. At the time of the discussion and decision concerning an officer's compensation, the officer should not be present in the meeting. The board shall obtain and consider appropriate data concerning comparable compensation paid to similar officers in like circumstances. The board shall set forth the basis for its decisions with respect to compensation in the minutes of the meeting at which the decisions are made, including the conclusions of the evaluation and the basis for determining that the individual's compensation was reasonable in light of the evaluation and the comparability data.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing document and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Science Communication Lab Inc
EIN
47-2404616
Phone
4155481070
Address
1936 UNIVERSITY AVE SUITE 330, BERKELEY, CA 94704-1243

Signing Officer

Name
Sarah Goodwin
Title
Executive Director
Phone
4155458852
Signed
2022-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Goodwin
Formed
2014
Legal Domicile
De
Voting Board Members
7
Independent Board Members
6
Employees
14
Volunteers
93

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Richard M Jones CPA
Phone
8146231880
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The science communiation lab's mission is to convey, in the form of open- access free videos,the excitement of modern biology and the process by which scientific discoveries are made. The organization's aim is to introduce the leading scientists in biology, how they think about scientific questions and conduct their research, and make known their personalities, opinions, and perspectives. The organization is innovating professional development of graduate students and postdocs through a series of courses that address experimental planning, design, and communication. Through their existing video content and a far-reaching project seeking to reimagine an introductory biology textbook, they also endeavor to support educators who want to incorporate materials that illustrate the process and practice of science into their curriculum. The science communiation lab is increasingly producing content for the general public that highlights the spirit of scientific discovery, expands the notion of "who is a scientist,- and explains key breakthroughs and concepts. This project is made possible by the good will of many biologists who are committed to making their work broadly accessible and to conveying the excitement of biology to a worldwide audience.

Form 990, Page 2, Part III, Line 4A

Ibiology: seminars and courses for life sciences ibiology is a science communication initiative focused on improving the flow of knowledge about new discoveries and the process of research. It traditionally created content for the professional scientific community, but new initiatives include significant content for undergraduate education. Ibiology also provides training resources for early-career scientists. Using video as its primary medium, ibiology experiments with content, production and distribution. Ibiology works with educators to develop videos well suited for classroom instruction. And it works with filmmakers to innovate on new styles of science videos. Evaluating the efficacy and usefulness of the videos is central to ibiology's mission. Ibiology also creates a suite of innovative online video courses on professional development, research techniques, science communication, mentorship, and others. The videos include a diversity of voices and perspectives, showing students that scientists approach their work from a variety of backgrounds and experiences.

Form 990, Page 2, Part III, Line 4B

The wonder collaborative: videos for the general public the wonder collaborative is a creative partnership that brings innovative storytellers and the global scientific community together in a spirit of experimentation and collaboration to revolutionize science filmmaking with the wonder, awe, and diversity of discovery. We collaborate with a diverse group of scientists at all stages of the storytelling process, and experiment in style, structure, and content. Our efforts range from short digital videos to feature films and series. The stories are produced with a broad, global, general (science-curious) audience in mind. We also aim to create novel partnerships and distribution networks through community and educational screenings and engagement between the scientific community and the public.

Form 990, Page 2, Part III, Line 4C

Xbio: educational materials for undergraduate students the mission of the explorer's guide to biology (xbio) is to create a free learning resource that emphasizes the wonders of life and the problem- solving nature of science. Many students approach biology with initial excitement but leave their course discouraged after memorizing a sea of facts. The wonder of science and the thrill of discovery are not being communicated. Xbio's audacious goal is to rethink biology education by offering students a more exciting and accurate window into the life sciences. In addition, we want to offer students a great learning experience for free, recognizing the financial burden imposed by textbook costs. Our ambition is to have students love life, science, and learning as much as we do.

Form 990, Page 2, Part III, Line 4D

Enhancing biomedical training and diversity through a hispanic science network the grant "enhancing biomedical training and diversity through a hispanic science network" created the yale ciencia academy (yca) for career development, a program that provides doctoral students from underrepresented backgrounds in biomedical and behavioral sciences with opportunities for mentoring, networking, and skills development, and for making contributions to their communities through science outreach.

Form 990, Part IX, Line 11G

Transcription 8,075 0 0 content & video editing 63,748 0 0 production 185,253 0 0 illustration & animation 98,000 10,000 0 consulting 13,570 100 0 publications & media 327 0 0 sales & distribution 107,200 0 0 project management 149,700 0 0 music composition 4,049 0 0 licensing fees 11,617 0 0 honoraria 4,850 0 0 web development 319,597 4,467 0 strategic planning 22,000 0 0 total 987,986 14,567 0

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in the organization's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The science communication lab performed an evaluation of uncertain tax positions for the year ended june 30, 2021, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of june 30, 2021, the statute of limitations for tax years 2017 through 2019 remains open with the u.s. Federal jurisdiction or the various state and local jurisdictions in which the organization files tax returns. It is the organization's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of june 30, 2021, the organization had no accruals for interest and/or penalties.

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IRS990/Desc0IBIOLOGY: SEMINARS AND COURSES FOR LIFE SCIENCES IBIOLOGY IS A SCIENCE COMMUNICATION INITIATIVE FOCUSED ON IMPROVING THE FLOW OF KNOWLEDGE ABOUT NEW DISCOVERIES AND THE PROCESS OF RESEARCH. IT TRADITIONALLY CREATED CONTENT FOR THE PROFESSIONAL SCIENTIFIC COMMUNITY, BUT NEW INITIATIVES INCLUDE SIGNIFICANT CONTENT FOR UNDERGRADUATE EDUCATION. IBIOLOGY ALSO PROVIDES TRAINING RESOURCES FOR EARLY-CAREER SCIENTISTS. USING VIDEO AS ITS PRIMARY MEDIUM, IBIOLOGY EXPERIMENTS WITH CONTENT, PRODUCTION AND DISTRIBUTION. IBIOLOGY WORKS WITH EDUCATORS TO DEVELOP VIDEOS WELL SUITED FOR CLASSROOM INSTRUCTION. AND IT WORKS WITH FILMMAKERS TO INNOVATE ON NEW STYLES OF SCIENCE VIDEOS. EVALUATING THE EFFICACY AND USEFULNESS OF THE VIDEOS IS CENTRAL TO IBIOLOGY'S MISSION. IBIOLOGY ALSO CREATES A SUITE OF INNOVATIVE ONLINE VIDEO COURSES ON PROFESSIONAL DEVELOPMENT, RESEARCH TECHNIQUES, SCIENCE COMMUNICATION, MENTORSHIP, AND OTHERS. THE VIDEOS INCLUDE A DIVERSITY OF VOICES AND PERSPECTIVES, SHOWING STUDENTS THAT SCIENTISTS APPROACH THEIR WORK FROM A VARIETY OF BACKGROUNDS AND EXPERIENCES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE WONDER COLLABORATIVE: VIDEOS FOR THE GENERAL PUBLIC THE WONDER COLLABORATIVE IS A CREATIVE PARTNERSHIP THAT BRINGS INNOVATIVE STORYTELLERS AND THE GLOBAL SCIENTIFIC COMMUNITY TOGETHER IN A SPIRIT OF EXPERIMENTATION AND COLLABORATION TO REVOLUTIONIZE SCIENCE FILMMAKING WITH THE WONDER, AWE, AND DIVERSITY OF DISCOVERY. WE COLLABORATE WITH A DIVERSE GROUP OF SCIENTISTS AT ALL STAGES OF THE STORYTELLING PROCESS, AND EXPERIMENT IN STYLE, STRUCTURE, AND CONTENT. OUR EFFORTS RANGE FROM SHORT DIGITAL VIDEOS TO FEATURE FILMS AND SERIES. THE STORIES ARE PRODUCED WITH A BROAD, GLOBAL, GENERAL (SCIENCE-CURIOUS) AUDIENCE IN MIND. WE ALSO AIM TO CREATE NOVEL PARTNERSHIPS AND DISTRIBUTION NETWORKS THROUGH COMMUNITY AND EDUCATIONAL SCREENINGS AND ENGAGEMENT BETWEEN THE SCIENTIFIC COMMUNITY AND THE PUBLIC.
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IRS990/ProgSrvcAccomActy3Grp/Desc0XBIO: EDUCATIONAL MATERIALS FOR UNDERGRADUATE STUDENTS THE MISSION OF THE EXPLORER'S GUIDE TO BIOLOGY (XBIO) IS TO CREATE A FREE LEARNING RESOURCE THAT EMPHASIZES THE WONDERS OF LIFE AND THE PROBLEM- SOLVING NATURE OF SCIENCE. MANY STUDENTS APPROACH BIOLOGY WITH INITIAL EXCITEMENT BUT LEAVE THEIR COURSE DISCOURAGED AFTER MEMORIZING A SEA OF FACTS. THE WONDER OF SCIENCE AND THE THRILL OF DISCOVERY ARE NOT BEING COMMUNICATED. XBIO'S AUDACIOUS GOAL IS TO RETHINK BIOLOGY EDUCATION BY OFFERING STUDENTS A MORE EXCITING AND ACCURATE WINDOW INTO THE LIFE SCIENCES. IN ADDITION, WE WANT TO OFFER STUDENTS A GREAT LEARNING EXPERIENCE FOR FREE, RECOGNIZING THE FINANCIAL BURDEN IMPOSED BY TEXTBOOK COSTS. OUR AMBITION IS TO HAVE STUDENTS LOVE LIFE, SCIENCE, AND LEARNING AS MUCH AS WE DO.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ENHANCING BIOMEDICAL TRAINING AND DIVERSITY THROUGH A HISPANIC SCIENCE NETWORK THE GRANT "ENHANCING BIOMEDICAL TRAINING AND DIVERSITY THROUGH A HISPANIC SCIENCE NETWORK" CREATED THE YALE CIENCIA ACADEMY (YCA) FOR CAREER DEVELOPMENT, A PROGRAM THAT PROVIDES DOCTORAL STUDENTS FROM UNDERREPRESENTED BACKGROUNDS IN BIOMEDICAL AND BEHAVIORAL SCIENCES WITH OPPORTUNITIES FOR MENTORING, NETWORKING, AND SKILLS DEVELOPMENT, AND FOR MAKING CONTRIBUTIONS TO THEIR COMMUNITIES THROUGH SCIENCE OUTREACH.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCIENCE COMMUNICATION LAB PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2021, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2017 THROUGH 2019 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATE AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2021, THE ORGANIZATION HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCL PROCEDURES FOR MONITORING USE OF GRANT FUNDS 1.SCL FOLLOWS APPLICABLE FEDERAL PROCUREMENT STANDARDS WHEN AWARDING SUBAWARDS. 2.SCL RECEIVES DEBARMENT ASSURANCES AND CERTIFICATIONS FROM SUBAWARD PRIOR TO EXECUTION OF SUBAWARD. 3.SUBAWARDEE SUBMITS - AND SCL REVIEWS - A RISK ASSESSMENT SURVEY TO CONFIRM, PRIOR TO EXECUTION OF SUBAWARD, THAT SUBAWARDEE HAS THE NECESSARY POLICIES AND PROCEDURES IN PLACE TO PROPERLY SPEND AND MANAGE FEDERAL FUNDS. 4.SUBAWARD AGREEMENT INCLUDES SUBAWARDEE AGREEING TO COMPLY WITH THE APPLICABLE PROVISIONS OF THE UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS ("UNIFORM GUIDANCE"). 5.EACH SUBAWARDEE'S INVOICE IS REVIEWED BY SCL PRIOR TO PAYMENT TO CONFIRM THAT ALL EXPENSES ARE (A) CONSISTENT WITH THE SUBAWARDEE'S APPROVED BUDGET, (B) ALLOWABLE UNDER APPLICABLE COST PRINCIPLES, AND (C) ACCOMPANIED BY ALL NECESSARY SUPPORTING DOCUMENTATION. 6.NEW SUBAWARDEES ARE TREATED AS "HIGH RISK" UNTIL THE SCL SUBAWARDEE RISK ASSESSMENT WORKSHEET CAN BE COMPLETED, FOLLOWING FULL PROCESSING OF AT LEAST ONE DISBURSEMENT REQUEST. BASED ON THE RESULTS OF THE WORKSHEET, THE SUBAWARDEE MAY BE PROMOTED TO "MEDIUM RISK- OR "LOW RISK" THEREAFTER.
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