2025-11-04T06:49:01-06:00 2024-12-31 991856619 GRANT THORNTON ADVISORS LLC 53 STATE STREET SUITE 1600 BOSTON MA 02109 990 2024-01-01 453588477 ELIFE SCIENCES PUBLICATIONS LTD ELIF 1223855340 95 REGENT STREET CAMBRIDGE UK CB2 1AW DAMIAN PATTINSON EXECUTIVE DIRECTOR 1223855340 2025-11-04 1 1 ERIN COUTURE P01390592 6177237900 2024 2025-03-06 01:10:19Z DAMIAN PATTINSON 95 REGENT STREET CAMBRIDGE UK CB2 1AW 8521832 0 X WWW.ELIFESCIENCES.ORG X 2011 DE TO HELP SCIENTISTS ACCELERATE DISCOVERY BY OPERATING A PLATFORM FOR RESEARCH (CONTINUED IN SCH O) 5 5 0 4 0 0 3648851 4626109 4997454 3689480 159324 206243 0 0 8805629 8521832 147403 123941 0 0 4132219 4300914 0 0 0 4320036 3856838 8599658 8281693 205971 240139 6545784 5810020 5350873 4433422 1194911 1376598 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 7554386 123941 3689480 SEE SCHEDULE O 7554386 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 54 0 1 0 0 1 UK 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA DE X X JILL JOYCE 1223855340 95 REGENT STREET CAMBRIDGE UK CB2 1AW CHRISTIAN DOELLER DIRECTOR (BEG 01/24) 2.00 0.00 X 0 0 0 JOANNE HACKETT DIRECTOR & CHAIR 2.00 0.00 X 20000 0 0 FREDDIE QUERK DIRECTOR 2.00 0.00 X 10000 0 0 JANE MCKEATING DIRECTOR 2.00 0.00 X 0 0 0 DANIEL O'CONNOR DIRECTOR 2.00 0.00 X 0 0 0 ERIN O'SHEA DIRECTOR (THRU 06/24) 2.00 0.00 X 0 0 0 DAMIAN PATTINSON EXEC. DIR., SEC., TREAS. 37.50 0.00 X 189014 0 20111 TIMOTHY BEHRENS EDITOR IN CHIEF 8.00 0.00 X 73332 0 0 DETLEG WEIGEL EDITOR IN CHIEF 8.00 0.00 X 73332 0 0 PAUL SHANNON HEAD OF TECHNOLOGY 37.50 0.00 X 139868 0 15625 FIONA HUTTON HEAD OF PUBLISHING 37.50 0.00 X 125556 0 29137 PETER RODGERS FEATURES EDITOR 37.50 0.00 X 109129 0 21633 NATHAN LISGO STAFF ENGINEER 37.50 0.00 X 104063 0 8878 844294 0 95384 5 0 1 0 ASPIRATION COKO FOUNDATION PO BOX 880264 SAN FRANSISCO CA 94188 SOFTWARE DEVELOPMENT 255492 EXETER PREMEDIA SERVICES PRIVATE LTD SPACES 10TH FL CITIUS A BI CHENNAI IN 600032 EDITORIAL SERVICES 183924 JOHN WILEY & SONS INC 5508 GREEN TREE ROAD BETHESDA MD 20817 EDITORIAL SERVICES 164996 EDITORIAL OFFICE LTD 21 LION CLOSE OVERTON BASINGSTOKE UK RG25 3HL EDITORIAL SERVICES 160686 4 4626109 4626109 PUBLICATION FEES 519130 3689480 3689480 3689480 187846 187846 18397 0 18397 18397 18397 8521832 3689480 0 206243 3800 3800 120141 120141 375651 242900 132751 3147380 3014857 132523 378962 357779 21183 398921 371157 27764 3351 3351 121535 121535 208524 110364 98160 330698 330698 156871 145953 10918 135084 128869 6215 78087 72652 5435 63384 9013 54371 EDITORIAL COSTS 1809300 1809300 WEBSITE & DEVELOPEMENT 710441 710441 BANK CHARGES 126568 126568 CORPRATION TAX 65813 65813 47182 60649 -13467 8281693 7554386 727307 0 5918793 4826820 172151 145534 153060 101556 123082 107068 15346 16014 0 0 0 0 286434 720096 6545784 5810020 758085 750872 4591109 3534012 1679 148538 5350873 4433422 X 1194911 1376598 1194911 1376598 6545784 5810020 X 240139 -58452 X 0 1 X 1 0 X 2623106 4502357 2318499 3648850 4626109 17718921 4539094 4835425 5271025 4997454 3689480 23332478 7162200 9337782 7589524 8646304 8315589 41051399 1794316 2879434 1998307 1380865 1220873 9273795 28261 29585 57846 1794316 2907695 2027892 1380865 1220873 9331641 31719758 2208 29251 159143 187846 378448 2208 29251 159143 187846 378448 25653 25653 7190061 9337782 7618775 8805447 8503435 41455500 0.76520 0.73020 0.00910 0.00470 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FOREIGN EXCHANGE GAIN - 2020 AMOUNT: $ 25,653. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 123082 107068 16014 0 16014 UNBILLED RECEIVABLES AND VAT 360992 CORPORATION TAX 197924 ROU ASSETS 137652 RENT DEPOSIT 23528 720096 LEASE LIABILITY 148538 148538 X 8503435 0 8503435 18397 18397 8521832 8340145 0 8340145 -58452 -58452 8281693 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 MOST-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 JUDGEMENT 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 JUDGEMENTS 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 DETERMINATION 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 REVENT BALANCE SHEET, THE COMPANY IS SUBJECT TO EXAMINATION IN THE UNITED STATES OF AMERICA AND UNITED KINGDOM FOR YEARS BEFORE 2024. 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 18,397. PART XII, LINE 4B - OTHER ADJUSTMENTS: FOREX CURRENCY TRANSLATION ADJUSTMENT -81,563. UNREALISED CURRENCY GAIN 23,111. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 1 50 PROGRAM SERVICES ONLINE JOURNAL 7430445 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES MANAGEMENT AND GENERAL 727307 SOUTH AMERICA 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 19000 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 14830 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 8800 SOUTH ASIA 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 6300 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SUPPORT FOR UNDERREPRESENTED SCIENTISTS 4000 1 50 0 0 1 50 8210682 0 8210682 SUPPORT FOR THE DEVELOPMENT OF INFRASTRUCTURE AND PLATFORM FOR CURATION OF PREPRINTS EUROPE (INCLUDING ICELAND & GREENLAND) 1 67211 SUPPORT FOR UNDERREPRESENTED SCIENTISTS SOUTH AMERICA 5 19000 SUPPORT FOR UNDERREPRESENTED SCIENTISTS SUB-SAHARAN AFRICA 3 14830 SUPPORT FOR UNDERREPRESENTED SCIENTISTS EAST ASIA AND THE PACIFIC 2 8800 SUPPORT FOR UNDERREPRESENTED SCIENTISTS SOUTH ASIA 2 6300 SUPPORT FOR UNDERREPRESENTED SCIENTISTS EUROPE (INCLUDING ICELAND & GREENLAND) 1 4000 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 REVISED BY ELIFE FOR CONSISTENCY WITH THE ORGANIZATIONS 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 CONDITIONS. X X X X 0 0 0 0 0 0 0 1 0 DAMIAN PATTINSON EXEC. DIR., SEC., TREAS. 171127 0 17887 0 0 0 20111 0 0 0 209125 0 0 0 PAUL SHANNON HEAD OF TECHNOLOGY 139868 0 0 0 0 0 15625 0 0 0 155493 0 0 0 FIONA HUTTON HEAD OF PUBLISHING 125556 0 0 0 0 0 29137 0 0 0 154693 0 0 0 PART I, LINE 7 TTHE BOARD OF ELIFE SCIENCES PUBLICATIONS LTD PAID A DISCRETIONARY BONUS TO DAMIAN PATTINSON IN RECOGNITION OF HIS SIGNIFICANT CONTRIBUTION TO ELFIE DURING 2024. THE BONUS WAS APPROVED BY THE BOARD. FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANISATION MISSION: COMMUNICATION THAT ENCOURAGES AND RECOGNISES THE MOST RESPONSIBLE BEHAVIOURS IN SCIENCE. FORM 990, PAGE 1, BOX E TELEPHONE NUMBER IS A UK NUMBER. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: ELIFE 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. FORM 990, PART V, LINE 2A: ELIFE HAD 0 U.S. EMPLOYEES THAT WERE ISSUED A W-2, BUT HAS 50 EMPLOYEES IN THE UNITED KINGDOM, FOR THE TOTAL OF 50 EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 2 ERIN O'SHEA IS THE PRESIDENT OF HOWARD HUGHES MEDICAL INSTITUTE, WHICH EMPLOYS MICHAEL EISEN AS AN INVESTIGATOR. 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 TAX ADVISORY 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: FOREX CURRENCY TRANSLATION ADJUSTMENT -81,563. UNREALISED CURRENCY GAIN 23,111.