Lifespan Research Institution

“The form 990 is reviewed by the Executive Director and presented to the Board prior to filing.”

“A formal conflict of interest policy has been adopted by the organization. The policy is reviewed and reaffirmed annually.”

“The officer salaries are determined through the budget process by the board of directors. The board used comparable data for determining salaries of all key employees.”

“The forms 1023 and 990 are available at the organization's offices upon request.”

“All governing documents, the conflict of interest policy and the financial statements are available at the organization's offices upon request”

“Part VI Additional Organizational Information Organizational Merger and Continuity of Exemption Effective October 4, 2024, SENS Foundation, Inc. (EIN 94-3473864), a California nonprofit public benefit corporation recognized as tax-exempt under IRC 501(c)(3), completed a statutory merger with Lifespan Extension Advocacy Foundation Inc. (EIN 46-5328762), a New York not-for-profit corporation. The merger was approved by the boards of directors of both organizations pursuant to an Agreement and Plan of Merger executed in 2024. Upon completion of the merger, SENS Foundation, Inc. became the surviving corporation and changed its legal name to Lifespan Research Institution. The Internal Revenue Service has acknowledged this name change. The surviving organization continues to be recognized as exempt under IRC 501(c)(3) and classified as a public charity under 509(a)(1) and 170(b)(1)(A)(vi). A Certificate of Merger was filed with the California Secretary of State on October 4, 2024 (Certificate No. XXX-XX-XXXX), following non-objection clearance from the California Attorney General's Charitable Trusts Section dated April 22, 2024, in compliance with California Corporations Code 6010(b). The New York Attorney General's Charities Bureau was also notified consistent with New York Not-for-Profit Corporation Law. All assets, liabilities, and donor-restricted funds of Lifespan Extension Advocacy Foundation Inc. were transferred by operation of law to the surviving California organization. No assets were distributed to private individuals or non-charitable entities. All donor-restricted assets remain dedicated to their original exempt purposes. The surviving organization continues to conduct the charitable, scientific, and educational programs of both predecessor entities, including research, public education, and advocacy in regenerative medicine and longevity science. There have been no material changes in exempt purpose, mission, or operations. Lifespan Extension Advocacy Foundation Inc. (EIN 46-5328762) has filed or will file a final Form 990 marked "Final Return / Terminated and include Schedule N, Part I reporting the transfer of all assets to Lifespan Research Institution (EIN 94-3473864). This merger consolidated overlapping operations and governance under a single California-based 501(c)(3) entity to enhance program efficiency and strengthen the mission of advancing longevity science and regenerative research.”

“Extinguishment of Debt: During the year, the organization reversed a grant payable previously accrued and reported in a prior Form 990 because the grantee did not satisfy required reporting conditions. The Organization recognized the extinguishment as Other Revenue on Line 11a, Part VIII.”

“Net assets attributable to LEAF 328,563.”

“The Organization's audit committee is charged with the responsibility of overseeing the audit and review work of the independent CPAs. This process has not changed from prior years.”

“In December 2023, the Financial Accounting Standards Board issued ASU 2023-08, Intangibles Goodwill and Other (Crypto Assets), requiring eligible crypto assets to be measured at fair value. The Organization elected early adoption of this standard for the year ended December 31, 2024, resulting in a $23,134 increase in beginning net assets to reflect fair value as of the adoption date.”