Civic Intelligence

Life Lab Science Program

990 • Fiscal year 2022 • EIN 94-2778848

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

1156 High StreetSanta Cruz, CA 95064

(831) 400-2016

Siviq Scores

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

Liabilities / Assets

91st percentile

0.81x

Higher debt load relative to assets than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.37x

Higher debt load relative to revenue than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

50th percentile

6.9%

Higher net margin than 50% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

97th percentile

191%

Faster asset growth than 97% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

94th percentile

162%

Faster revenue growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,332,711

Up $873,956 (+191%) from 2021

Net Assets

Up

$246,641

Up $195,499 (+382%) from 2021

Liabilities

Up

$1,086,070

Up $678,457 (+166%) from 2021

Revenue

Up

$2,947,249

Up $1,820,694 (+162%) from 2021

Expenses

Up

$2,742,810

Up $1,408,924 (+106%) from 2021

Net Income

Up

$204,439

Up $411,770 (+199%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $82,120Liabilities 2011: $111,160Net Assets 2011: -$29,0402011Assets 2012: $117,125Liabilities 2012: $114,592Net Assets 2012: $2,5232012Assets 2013: $106,272Liabilities 2013: $215,435Net Assets 2013: -$109,1632013Assets 2014: $144,520Liabilities 2014: $171,784Net Assets 2014: -$27,2642014Assets 2015: $418,536Liabilities 2015: $146,551Net Assets 2015: $271,9852015Assets 2016: $460,777Liabilities 2016: $102,380Net Assets 2016: $358,3972016Assets 2017: $231,707Liabilities 2017: $62,810Net Assets 2017: $168,8972017Assets 2018: $309,067Liabilities 2018: $69,476Net Assets 2018: $239,5912018Assets 2019: $940,952Liabilities 2019: $61,380Net Assets 2019: $879,5722019Assets 2020: $475,946Liabilities 2020: $217,048Net Assets 2020: $258,8982020Assets 2021: $458,755Liabilities 2021: $407,613Net Assets 2021: $51,1422021Assets 2022: $1,332,711Liabilities 2022: $1,086,070Net Assets 2022: $246,6412022Assets 2023: $1,369,903Liabilities 2023: $942,186Net Assets 2023: $427,7172023Assets 2024: $1,001,516Liabilities 2024: $595,449Net Assets 2024: $406,0672024

Highlighted filing

2022

Assets$1,332,711
Liabilities$1,086,070
Net Assets$246,641

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $409,947Expenses 2011: $374,738Net Income 2011: $35,2092011Revenue 2012: $864,238Expenses 2012: $834,334Net Income 2012: $29,9042012Revenue 2013: $779,275Expenses 2013: $924,226Net Income 2013: -$144,9512013Revenue 2014: $1,058,414Expenses 2014: $976,515Net Income 2014: $81,8992014Revenue 2015: $1,254,238Expenses 2015: $954,989Net Income 2015: $299,2492015Revenue 2016: $1,223,810Expenses 2016: $1,137,398Net Income 2016: $86,4122016Revenue 2017: $839,026Expenses 2017: $758,732Net Income 2017: $80,2942017Revenue 2018: $932,100Expenses 2018: $862,105Net Income 2018: $69,9952018Revenue 2019: $1,692,709Expenses 2019: $1,052,728Net Income 2019: $639,9812019Revenue 2020: $684,568Expenses 2020: $1,294,748Net Income 2020: -$610,1802020Revenue 2021: $1,126,555Expenses 2021: $1,333,886Net Income 2021: -$207,3312021Revenue 2022: $2,947,249Expenses 2022: $2,742,810Net Income 2022: $204,4392022Revenue 2023: $4,176,191Expenses 2023: $3,980,372Net Income 2023: $195,8192023Revenue 2024: $2,298,901Expenses 2024: $2,320,551Net Income 2024: -$21,6502024

Highlighted filing

2022

Revenue$2,947,249
Expenses$2,742,810
Net Income$204,439
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$2,956,154
Mission and Program Overview

Mission

Life lab cultivates children's love of learning, healthy food and nature through garden-based education.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$76,710$958,579▲ $881,869
Cash and Non-Interest-Bearing Accounts$204,299$138,941▼ $65,358
Land, Buildings, and Equipment, Net$22,340$86,889▲ $64,549
Prepaid Expenses and Deferred Charges$3,235$9,341▲ $6,106
Inventories for Sale or Use$3,622$2,677▼ $945
Savings and Temporary Cash Investments$150,345$937▼ $149,408
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$595,898$1,332,711▲ $736,813
Other Assets Total$135,347$135,347→ $0
Liabilities
Deferred Revenue$325,467$674,788▲ $349,321
Other Liabilities$210,342$288,793▲ $78,451
Accounts Payable and Accrued Expenses$17,887$62,489▲ $44,602
Unsecured Notes Loans Payable-$60,000-
Total Liabilities$553,696$1,086,070▲ $532,374
Net Assets / Fund Balance
Net Assets With Donor Restrictions$310,843$310,843→ $0
Net Assets Without Donor Restrictions$-268,641$-64,202▲ $204,439
Total Net Assets Fund Balance$42,202$246,641▲ $204,439
Total Liabilities and Net Assets / Fund Balance$595,898$1,332,711▲ $736,813

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$121,155-$121,155
Leasehold Improvements$77,959-$77,959
Other Land Buildings$-112,225$112,225-
Other Assets Org$135,347--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Don BurgettCo-Exec DirectorPT$71,336$19,597$90,933
Judit CamachoCo-Exec DirectorPT$82,367$4,118$86,485

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,277,726
Program Service Revenue
$1,663,500
Investment Income
$20
Other Revenue
$6,003
All Other Contributions
$1,252,563
Change in Net Assets
$204,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,117,609
Other Expenses$625,201
Total Fundraising Expense$130,234
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,192,125$274,171$80,621$1,546,917
Other Employee Benefits$160,584$112,934$11,108$284,626
Fees for Services Other$213,349$7,570-$220,919
Current Officers, Directors, Trustees, and Key Employees$118,450$27,242$8,011$153,703
Payroll Taxes$103,426$21,862$7,075$132,363
Travel$58,073$2,632-$60,705
Occupancy$22,834$22,801-$45,635
Information Technology$12,768$14,006$603$27,377
Insurance$1,255$23,710-$24,965
Fees for Services Accounting-$24,562-$24,562
Depreciation Depletion$9,049$2,991-$12,040
Office Expenses$2,454$8,206$999$11,659
Conferences and Meetings$4,734$975$825$6,534
Other Expenses$3,021$2,644$381$6,046
All Other Expenses$233,387$-246,849$16,213$2,751
Advertising-$776-$776
Fees for Services Legal-$257-$257
Total Functional Expenses$2,290,032$322,544$130,234$2,742,810
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued payroll and related benefits$152,661
Lease liability noncurrent$104,363
Lease payable current$31,769
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
Yes
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, 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.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Filing and Contact Details

Filer

Filer Name
Life Lab Science Program
EIN
94-2778848
Phone
8314002016
Address
1156 High Street, Santa Cruz, CA 95064

Signing Officer

Name
Don Burgett
Title
Co-Exec Director
Phone
8314002016
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Burgett
Formed
1981
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
46
Volunteers
15

Preparer

Firm
Regalia & Associates Cpas
Address
103 TOWN COUNTRY DR STE K, DANVILLE, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

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 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Co-Exec Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/ProgSrvcAccomActy2Grp/Desc0National 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)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0354698
IRS990/ProgSrvcAccomActy3Grp/Desc0Regional 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.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.60$0.41$2.30$2.32$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.94$0.43$4.18$3.98$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.33$1.09$0.25$2.95$2.74$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.41$0.05$1.13$1.33$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.22$0.26$0.68$1.29$0.61
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.06$0.88$1.69$1.05$0.64
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.07$0.24$0.93$0.86$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.23$0.06$0.17$0.84$0.76$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.10$0.36$1.22$1.14$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.15$0.27$1.25$0.95$0.30
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.17$0.03$1.06$0.98$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.22$0.11$0.78$0.92$0.14
2012Summary only. Only limited summary data is available for this year.$0.12$0.11$0.00$0.86$0.83$0.03
2011Summary only. Only limited summary data is available for this year.$0.08$0.11$0.03$0.41$0.37$0.04