Life Lab Science Program EIN 94-2778848

Life Lab Science Program

EIN  94-2778848 Public charity (501(c)(3)) Santa Cruz, CA Founded 1981
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/26/26 · see original filing: IRS
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Size
$1–10M
What they do
Teaches children to love learning, healthy food, and nature through gardens.
Leadership
Whitney Cohen · Executive Dir. · $83K
Money in and out
$2.4M revenue, $1.2M expenses
Bottom line
75% program efficiency

Teaches children to love learning, healthy food, and nature through gardens. For fiscal year 2024 it reported $2.4M in revenue, $1.2M in expenses, and $1.4M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$2.4M
Pt VIII · Ln 12
Total expenses
$1.2M
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $1.2M
Where spending went · Part IX cols B–D
Program services $0.75 Management & general $0.16 Fundraising $0.09
Program efficiency
75%
of spending reaches programs▲ +2% vs prior filing year
Operating runway
7.6mo
months of highly liquid reserves at operating expense rate▲ +485% vs prior filing year
Surplus margin
+51%
revenue over expenses, this year▲ ×11 vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$2.4M
FY2024▼ -42%
Expenses
$1.2M
FY2024▼ -70%
Total assets
$1.5M
FY2024▲ +12%
Total liabilities
$119K
FY2024▼ -87%
Total revenue
$2.4M
Pt VIII · Ln 12
Total expenses
$1.2M
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$1.2M
Total assetsPt X · Ln 16$1.5M
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $877K of program spending, described in the organization's own filed words · FY2024.
01

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.

$489Kprogram expense
02

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.

$389Kprogram expense
03

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.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLife Lab Science Program
EINHdr · item D94-2778848
Principal addressHdr · item CSanta Cruz, CA
WebsiteHdr · item Jwww.lifelab.org
Year of formationHdr · item L1981
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B900)
Ruling yearIRS BMFJan 1982

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Dir.
$83,036Pt VII · Sec A
Co-Exec Dir
$68,664Pt VII · Sec A
Co-Exec Dir
$56,312Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Whitney Cohen’s $83K as Executive Dir. is at the 21st percentile of top reported officer pay among 3393 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Whitney Cohen$83,036
Judit Camacho$56,312$82,836$82,367$80,427$77,954
Don Burgett$68,664$81,945$71,336$78,276
Don Burgett$64,658

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$2.1M · 89%
Program service revenue$259K · 11%
Investment income$13K · 1%
Contributions & grants89%$2.1M
Program service revenue11%$259K
Investment income1%$13K
— government grantsLn 1e$361K
Total revenueLn 12$2.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.16 Fundraising $0.09
Program services75%$877K
Management & general16%$192K
Fundraising9%$107K
Total functional expensesLn 25$1.2M

Balance Sheet

Part X · end of year
CashLn 1$741K
Total assetsLn 16$1.5M
Total liabilitiesLn 26$119K
Total net assetsLn 32$1.4M
Months of cash on handcomputed7.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $741K · Operating expenses/yr $1.2M
7.6 months
Where the money goes
Program services
Program services $877K · Total expenses $1.2M
75%
Management & General
Management & general $192K · Total expenses $1.2M
16%
Fundraising
Fundraising $107K · Total expenses $1.2M
9%
Cost to raise $1
Fundraising expense (3-yr avg) $134K · Solicited contributions (3-yr avg) $1.6M
$0.08 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $2.1M · Total revenue $2.4M
89%
Government reliance
Government grants $361K · Total revenue $2.4M
15%
Earned-income share
Program service revenue $259K · Total revenue $2.4M
11%
Investment reliance
Investment income $13K · Total revenue $2.4M
+1%
Program self-sufficiency
Program service revenue $259K · Total expenses $1.2M
22%
Growth & trend
Revenue growth (YoY)
This year $2.4M · Prior year $4.2M
-42%
Revenue CAGR
FY2020 $685K · FY2024 $2.4M
+37%
Net-asset trend (YoY)
End of year $1.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.4M · Expenses $1.2M
+51%
Liabilities-to-Assets
Total liabilities — · Total assets $1.5M
Net-asset ratio
Net assets $1.4M · Total assets $1.5M
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.5M
0%
People & payroll
Highest Reported Total Compensation
Individual Whitney Cohen · Reported title Executive Dir. · Highest reported compensation $83K · Total expenses $1.2M
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $718K · Total expenses $1.2M
61%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%
Overhead ratio 16%
Fundraising cost ratio 5%
Revenue growth -42%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 7 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$2.4M revenue · viewing · ⤓ 990 PDF
FY2023$4.2M revenue · ⤓ 990 PDF
FY2022$2.9M revenue · ⤓ 990 PDF
FY2021$1.1M revenue · ⤓ 990 PDF
FY2020$685K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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