2022-11-11T12:15:27-06:00 2021-12-31 366055558 GRANT THORNTON LLP 75 STATE STREET 13TH FLOOR BOSTON MA 02109 990 2021-01-01 453588477 ELIFE SCIENCES PUBLICATIONS LTD ELIF 1223855340 WESTBROOK CENTRE MILTON ROAD CAMBRIDGE UK CB4 1YG DAMIAN PATTINSON EXECUTIVE DIRECTOR 1223855340 2022-11-11 1 DAMIAN PATTINSON 999009999 ERIN COUTURE P01390592 6177237900 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z DAMIAN PATTINSON WESTBROOK CENTRE MILTON ROAD CAMBRIDGE UK CB4 1YG 9338953 0 X WWW.ELIFESCIENCES.ORG X 2011 DE TO HELP SCIENTISTS ACCELERATE DISCOVERY BY OPERATING A PLATFORM FOR RESEARCH (CONTINUED IN SCH O) COMMUNICATION THAT ENCOURAGES AND RECOGNISES THE MOST RESPONSIBLE BEHAVIOURS IN SCIENCE. 8 7 1 4 0 0 2623106 4502357 4539094 4835425 2208 1171 25653 0 7190061 9338953 34697 302705 0 0 3705764 4168050 0 0 0 3823447 4514874 7563908 8985629 -373847 353324 2517724 3310633 1965865 2407848 551859 902785 X ELIFE IS A NON-PROFIT ORGANISATION INSPIRED BY RESEARCH FUNDERS AND LED BY SCIENTISTS. OUR MISSION IS TO HELP SCIENTISTS ACCELERATE DISCOVERY BY OPERATING A PLATFORM FOR RESEARCH COMMUNICATION THAT ENCOURAGES AND RECOGNISES THE MOST RESPONSIBLE BEHAVIOURS IN SCIENCE. 0 0 8111091 302705 4835425 SEE SCHEDULE OELIFE WAS FOUNDED IN RESPONSE TO AN INITIATIVE TO DRIVE IMPROVEMENTS IN RESEARCH COMMUNICATION FROM FOUR INTERNATIONALLY PROMINENT, NONPROFIT ORGANISATIONS OPERATING IN THE PUBLIC INTEREST: HOWARD HUGHES MEDICAL INSTITUTE, MAX PLANCK SOCIETY FOR THE ADVANCEMENT OF SCIENCE, AND WELLCOME TRUST, AND WERE JOINED BY THE KNUT AND ALICE WALLENBERG FOUNDATION IN 2018.ELIFE PUBLISHES WORK OF THE HIGHEST SCIENTIFIC STANDARDS AND IMPORTANCE IN ALL AREAS OF THE LIFE AND BIOMEDICAL SCIENCES. THE RESEARCH IS SELECTED AND EVALUATED BY WORKING SCIENTISTS AND IS MADE FREELY AVAILABLE TO ALL READERS WITHOUT DELAY. PUBLICATION FEES WERE INTRODUCED IN 2017 TO COVER SOME OF ELIFE'S CORE PUBLISHING COSTS. ELIFE ALSO INVESTS IN INNOVATION THROUGH OPEN-SOURCE TOOL DEVELOPMENT TO ACCELERATE RESEARCH COMMUNICATION AND DISCOVERY. OUR WORK IS GUIDED BY THE COMMUNITIES WE SERVE. 8111091 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 1 1 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 148 0 1 1 1 0 1 UK 0 0 0 0 0 0 0 0 0 0 X 8 7 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA DE X X PAUL KELLY 1223855340 WESTBROOK CENTRE MILTON ROAD CAMBRIDGE CAMBRIDGE UK CB4 1YG TOBY COPPEL DIRECTOR & CHAIR 2.00 0.00 X X 11006 0 0 CHRISTIAN HERNANDEZ DIRECTOR 2.00 0.00 X 5503 0 0 PRACHEE AVASTHI DIRECTOR 2.00 0.00 X 5000 0 0 NOURIA HERNANDEZ DIRECTOR 2.00 0.00 X 5000 0 0 ROBERT TJIAN DIRECTOR 2.00 0.00 X 5000 0 0 DANIEL O'CONNOR DIRECTOR (AS OF 06/21) 2.00 0.00 X 0 0 0 ROBERT KILEY DIRECTOR (THRU 05/21) 2.00 0.00 X 0 0 0 ULMAN LINDENBERGER DIRECTOR 2.00 0.00 X 0 0 0 ERIN O'SHEA DIRECTOR 2.00 0.00 X 0 0 0 DAMIAN PATTINSON EXEC DIR,SEC,TREAS 37.50 0.00 X 212844 0 12984 MICHAEL EISEN EDITOR IN CHIEF 15.00 0.00 X 136350 0 0 JENNIFER GIBSON HEAD OF EXTL. RELATIONS (THRU 09/21) 37.50 0.00 X 117013 0 7003 GIULIANO MACIOCCI HEAD OF PRODUCT (THRU 10/21) 37.50 0.00 X 183894 0 6467 PAUL SHANNON HEAD OF TECHNOLOGY 37.50 0.00 X 137875 0 8272 PETER RODGERS FEATURES EDITOR 37.50 0.00 X 123519 0 7411 943004 0 42137 6 0 1 0 ENDAVA (UK) LTD 125 OLD BROAD STREET LONDON ECN AR UK SOFTWARE DEVELOPMENT 334954 EXETER PREMEDIA SERVICES PRIVATE LTD SPACES 10TH FL CITIUS A BI CHENNAI 600032 IN EDITORIAL SERVICES 267908 WORKMAN 4TH FLOOR MINTON PLACE STATION ROAD UK PROPERTY SERVICES 227164 JOHN WILEY & SONS INC 5508 GREENTREE ROAD BETHESDA MD 20817 EDITORIAL SERVICES 202368 EDITORIAL OFFICE LTD AVEBURY HOUSE 6 ST PETER STR WINCHESTER SO23 8BN UK EDITORIAL SERVICES 175996 10 4502357 4502357 PUBLICATION FEES 519130 4834600 4834600 SEMINAR FEES 900099 825 825 4835425 1171 0 1171 1171 1171 9338953 4835425 0 1171 237272 237272 5354 5354 60079 60079 397711 251234 146477 3199977 3022189 177788 184466 174099 10367 1057 1057 384839 352863 31976 12365 12365 99656 99656 213723 101517 112206 209832 209832 103117 103117 385115 352214 32901 30305 27716 2589 82760 75690 7070 56399 22208 34191 EDITORIAL COSTS 2047513 2047513 WEBSITE & DEVELOPMENT 1092081 1092081 TAXATION 89265 0 89265 0 PROFESSIONAL DEVEL. 35258 32246 3012 57485 45927 11558 8985629 8111091 874538 0 1396873 2181888 222968 238939 208713 233141 515342 390899 197272 124443 491898 532222 2517724 3310633 837242 894956 1128623 1512892 0 0 1965865 2407848 X 551859 902785 551859 902785 2517724 3310633 X 353324 737 -3135 X 0 1 X 1 0 X 4818695 5789513 4255933 2623106 4502357 21989604 1697701 2881702 3410585 4539094 4835425 17364507 6516396 8671215 7666518 7162200 9337782 39354111 2465784 3246663 2612572 1794316 2879434 12998769 28261 28261 2465784 3246663 2612572 1794316 2907695 13027030 26327081 572 2208 2780 572 2208 2780 23316 25653 48969 6516396 8671215 7690406 7190061 9337782 39405860 0.66810 0.63300 0.00010 0.00010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: REALIZED CURRENCY GAIN - 2019 AMOUNT: $ 23,316. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. FOREIGN EXCHANGE GAIN - 2020 AMOUNT: $ 25,653. 2021 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 258919 168352 90567 256423 222547 33876 0 124443 CORPORATION TAX 347110 UNBILLED RECEIVABLES AND VAT 73932 RENT DEPOSIT 111180 532222 X 9337782 0 9337782 1171 1171 9338953 8982494 -3135 -3135 8985629 0 8985629 PART X, LINE 2: THE COMPANY ADOPTED CERTAIN PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, "INCOME TAXES", FOR THE CRITERION THAT AN INDIVIDUAL TAX POSITION HAS TO MEET FOR SOME OR ALL OF THE BENEFITS OF THAT POSITION TO BE RECOGNISED IN THE COMPANY'S FINANCIAL STATEMENTS. ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINS OPEN ARE SUBJECT TO EVALUATION. ONLY TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EVALUATION DATE WILL BE RECOGNISED OR CONTINUE TO BE RECOGNISED. DEVELOPING THE PROVISION FOR INCOME TAXES, INCLUDING THE EFFECTIVE TAX RATE, AND ANALYSIS OF POTENTIAL TAX EXPOSURE ITEMS, IF ANY, REQUIRES SIGNIFICANT JUDGMENT AND EXPERTISE IN FEDERAL AND STATE INCOME TAX LAWS, REGULATIONS AND STRATEGIES, INCLUDING THE DETERMINATION OF DEFERRED TAX ASSETS AND LIABILITIES AND ANY ESTIMATED VALUATION ALLOWANCES MANAGEMENT DEEMS NECESSARY TO VALUE DEFERRED TAX ASSETS. THE JUDGMENTS AND TAX STRATEGIES ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. WHILE MANAGEMENT BELIEVES THEY HAVE PROVIDED ADEQUATELY FOR THE INCOME TAXES IN THE FINANCIAL STATEMENTS, ADVERSE DETERMINATIONS BY THESE TAXING AUTHORITIES COULD HAVE A MATERIAL ADVERSE EFFECT ON THE FINANCIAL POSITION, RESULTS OF OPERATIONS OR CASH FLOWS. AS OF THE DATE OF THE MOST RECENT BALANCE SHEET, THE COMPANY IS SUBJECT TO EXAMINATION IN THE UNITED STATES OF AMERICA AND UNITED KINGDOM FOR YEARS BEFORE 2021. THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES IN THE UNITED STATES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. THE COMPANY BELIEVES THAT IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF ASSET 1,171. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN FROM MOVEMENT IN FX RATE 26,543. FOREIGN CURRENCY TRANSLATION ADJUSTMENT -29,678. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 49 PROGRAM SERVICES ONLINE JOURNAL 8057738 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES MANAGEMENT AND GENERAL 785274 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 24000 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES SUPPORT TO UPGRADE 'OPEN KNOWLEDGE' WEBSITE FRONT END 12079 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 12000 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 12000 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 5353 1 49 0 0 1 49 8908444 0 8908444 SUPPORT FOR UNDERREPRESENTED SCIENTISTS SOUTH ASIA 4 24000 0 SUPPORT TO UPGRADE OPEN KNOWLEDGE WEBSITE FRONT END EUROPE (INCLUDING ICELAND & GREENLAND) 1 12079 0 SUPPORT FOR UNDERREPRESENTED SCIENTISTS SUB-SAHARAN AFRICA 2 12000 0 SUPPORT FOR UNDERREPRESENTED SCIENTISTS SOUTH AMERICA 2 12000 0 0 0 0 0 0 0 PART I, LINE 2: PROCEDURES FOR MONITORING USE OF GRANT FUNDS OUTSIDE THE UNITED STATES: ELIFE REQUIRES POTENTIAL GRANT RECIPIENTS TO SUBMIT FORMAL APPLICATIONS WHICH ARE REVIEWED BY ELIFE FOR CONSISTENCY WITH THE ORGANIZATION'S JUDGING PROCESS AND CRITERIA. FURTHERMORE, UPON ACCEPTANCE OF THE GRANT ELIFE REQUIRES A WRITTEN REPORT FROM THE GRANTEE PROVIDING DETAIL ABOUT HOW FUNDS WERE USED TO ACCOMPLISH THE GRANT OBJECTIVES. REPORTS ARE REVIEWED BY ELIFE FOR COMPLIANCE WITH GRANT CONDITIONS. PART III ACCOUNTING METHOD: 1 JOHN HOPKINS UNIVERSITY 3400 N CHARLES STREET BALTIMORE MD 21218 520595110 501(C)3 78276 0 SUPPORT FOR RAPID REVIEW OF COVID 19 PREPRINTS UNIVERSITY OF CALIFORNIA BERKLEY 110 SPROUL HALL 5800 BERKELEY CA 91784 946002123 501(C)3 51237 0 SUPPORT FOR RAPID REVIEW OF COVID 19 PREPRINTS CODE FOR SCIENCE & SOCIETY INC 3439 SE HAWTHORNE BLVD 247 PORTLAND OR 97214 813791683 501(C)3 91784 0 ENGAGEMENT OF UNDERREPRESENTED COMMUNITIES IN RESEARCH THE AMERCIAN SOCIETY FOR CELL BIOLOGY 6120 EXECUTIVE BLVD ROCKVILLE MD 20852 396054285 501(C)3 15975 0 SUPPORT FOR THE IMPROVEMENT OF EVALUATION OF RESEARCH 4 0 SUPPORT FOR UNDERREPRESENTED SCIENTISTS 1 5354 SCHEDULE I, PART III, LINE 1: PROCEDURES FOR MONITORING USE OF GRANT FUNDS INSIDE THE UNITED STATES ELIFE REQUIRES POTENTIAL GRANT RECIPIENTS TO SUBMIT FORMAL APPLICATIONS WHICH ARE REVIEWED BY ELIFE FOR CONSISTENCY WITH THE ORGANIZATION'S JUDGING PROCESS AND CRITERIA. FURTHERMORE, UPON ACCEPTANCE OF THE GRANT ELIFE REQUIRES A WRITTEN REPORT FROM THE GRANTEE PROVIDING DETAIL ABOUT HOW FUNDS WERE USED TO ACCOMPLISH THE GRANT OBJECTIVES. REPORTS ARE REVIEWED BY ELIFE FOR COMPLIANCE WITH GRANT CONDITIONS. X X X X 1 0 0 0 0 0 0 1 0 DAMIAN PATTINSON EXEC DIR,SEC,TREAS 180331 0 32513 0 0 0 12984 0 0 0 225828 0 0 0 GIULIANO MACIOCCI HEAD OF PRODUCT (THRU 10/21) 107783 0 0 0 76111 0 6467 0 0 0 190361 0 0 0 PART I, LINE 4A GIULIANO MACIOCCI RECEIVED A SEVERANCE PAYMENT OF $67,030 DURING THE YEAR 2021. PART I, LINE 7: THE BOARD OF ELIFE SCIENCES PUBLICATIONS, LTD PAID A DISCRETIONARY BONUS TO DAMIAN PATTINSON IN RECOGNITION OF HIS SIGNIFICANT CONTRIUBTION TO ELIFE DURING 2021. THE BONUS WAS APPROVED BY THE BOARD. FORM 990, PAGE 1, BOX E TELEPHONE NUMBER PROVIDED IS A UK NUMBER. FORM 990, PART V, LINE 2A: ELIFE HAS 1 U.S. EMPLOYEE THAT WAS ISSUED A A W-2, BUT HAS 47 EMPLOYEES IN THE UNITED KINGDOM, FOR THE TOTAL OF 48 EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 2 MICHAEL EISEN, AN OFFICER, HAD A BUSINESS RELATIONSHIP WITH ERIN O'SHEA. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF ELIFE ARE HOWARD HUGHES MEDICAL INSTITUTE AND WELLCOME TRUST. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER HAS THE POWER TO APPOINT ONE MEMBER OF THE BOARD OF DIRECTORS OF ELIFE. CERTAIN GOVERNANCE DECISIONS REQUIRE UNANIMOUS CONSENT OF THE MEMBERS AND INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING: AMENDMENT TO ARTICLES OF INCORPORATION OR BYLAWS; ELECTION OF ADDITIONAL MEMBERS; CHANGE TO NUMBER OF DIRECTORS; APPOINTMENT OR REMOVAL OF A DIRECTOR; AND FILLING THE VACANCY OF A DIRECTOR POSITION. FORM 990, PART VI, SECTION A, LINE 7B SAME AS LINE 7A ABOVE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY ELIFE'S INDEPENDENT ACCOUNTING FIRM AND WAS REVIEWED BY SENIOR MANAGEMENT AND THE AUDIT COMMITTEE. PRIOR TO FILING THE FORM 990 WITH THE IRS, A COPY OF FORM 990 WAS PROVIDED TO EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST ON AN ANNUAL BASIS. ELIFE HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES DIRECTORS, OFFICERS AND OTHER EMPLOYEES TO DISCLOSE INTERESTS THAT MAY GIVE RISE TO A CONFLICT. ELIFE MONITORS THE POLICY BY REQUIRING INDIVIDUALS TO COMPLETE AN ANNUAL QUESTIONNAIRE THAT REQUIRES DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DECISIONS ARE MADE BY INDIVIDUALS THAT ARE INDEPENDENT WITH RESPECT TO THE INDIVIDUAL RECEIVING THE COMPENSATION. THE BOARD OBTAINS AND RELIES ON COMPARABILITY DATA IN ESTABLISHING THE COMPENSATION FOR ITS OFFICERS. COMPENSATION IS APPROVED IN ADVANCE OF PAYMENT, AND THE DECISIONS ARE DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 ELIFE DOES NOT MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC UNLESS THERE IS A LEGAL OBLIGATION TO DO SO. OUR AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FROM THE UK COMPANIES REGISTRY. FORM 990, PART XI, LINE 9: UNREALIZED GAIN FROM MOVEMENT IN FX RATE 26,543. FOREIGN CURRENCY TRANSLATION ADJUSTMENT -29,678.