Life Lab Science Program

“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.”

“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.”

“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.”

“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.”

“Tax returns are available for download from several websites and by request from the organization's office in Santa Cruz, California.”

“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.”

“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.”

“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.”

“After filing the original return in November 2024, Life Lab Science Program completed its annual audit, and the financial statements were issued in January 2025. This amended tax return incorporates various additional modifications, updates to governance questions, and includes the completion of IRS Form 990-Schedule D reflecting the reconciliation between the audit report and the tax return.”

“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.”

“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.”