2023-11-13T16:51:36-06:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 271678009 BEHAVIORAL IDEAS LAB INC BEHA 6463305700 80 BROAD STREET 30 FL NEW YORK NY 10004 JOSHUA WRIGHT CHIEF EXECUTIVE DIRECTOR 6463305700 2023-11-13 1 JOSHUA WRIGHT 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z IDEAS42 JOSHUA WRIGHT 80 BROAD STREET 30 FL NEW YORK NY 10004 14305997 0 X WWW.IDEAS42.ORG X 2010 MA SEE PART III, LINE 1. 13 11 124 11 0 0 14324201 8434279 4603006 5832938 1479 7561 256501 31219 19185187 14305997 496660 260500 0 0 12331498 12727931 0 0 0 3764457 4116165 16592615 17104596 2592572 -2798599 32891516 30546600 4292451 4743624 28599065 25802976 BEHAVIORAL IDEAS LAB, INC., ALSO KNOWN AS IDEAS42, IS ORGANIZED AND OPERATED TO ADVANCE BEHAVIORAL SCIENCE AND TO IMPROVE THE EFFECTIVENESS OF PUBLIC AND PRIVATE SECTOR POLICIES AND PROGRAMS IN THE UNITED STATES AND ABROAD. 0 0 13150227 260500 5832938 IDEAS42 IS: EDUCATING LEADERS AND DECISION MAKERS IN GOVERNMENT, BUSINESS, PHILANTHROPY AND THE NON-PROFIT SECTOR, IN THE POWER OF BEHAVIORAL SCIENCE THINKING AND HOW TO APPLY IT IN THE REAL WORLD FOR SOCIAL GOOD; ASSISTING PARTNERS IN APPLYING BEHAVIORAL SCIENCE TO CREATE INNOVATIVE SOLUTIONS WHICH IMPROVE EXISTING PROGRAMS, POLICIES, OR PRODUCTS THAT HAVE A SOCIAL GOOD OBJECTIVE; AND USING BEHAVIORAL INSIGHTS TO INVENT NEW PRODUCTS, VENTURES, OR PROGRAMS THAT HAVE A SOCIAL GOOD OBJECTIVE. 13150227 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 54 0 1 124 1 0 1 IN ZA 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 AR CA FL IL MD MA NJ NY X MELODY SCALES 6463305700 80 BROAD STREET 30TH FLOOR NEW YORK NY 10004 JOSHUA LLOYD WRIGHT CHIEF EXECUTIVE DIRECTOR 40.00 X X 235867 0 34860 PIYUSH TANTIA CHIEF INNOVATION OFFICER 40.00 X X 161267 0 11654 ELDAR SHAFIR PRESIDENT/TREASURER 2.00 X X 0 0 0 ANTOINETTE SCHOAR SECRETARY 1.00 X X 0 0 0 DIANA TAYLOR DIRECTOR 1.00 X 0 0 0 ENGLISH SALL DIRECTOR 1.00 X 0 0 0 GEORGE OVERHOLSER DIRECTOR 1.00 X 0 0 0 LARRY KANTOR DIRECTOR 1.00 X 0 0 0 MICHAEL WARREN DIRECTOR 1.00 X 0 0 0 NIGEL MORRIS DIRECTOR 1.00 X 0 0 0 PAUL BREST DIRECTOR 1.00 X 0 0 0 STACEY HIGHTOWER DIRECTOR 1.00 X 0 0 0 SUSAN SOBBOTT DIRECTOR 1.00 X 0 0 0 JOHN ROBERTSON MANAGING DIRECTOR 40.00 X 199364 0 34522 ALISSA FISHBANE MANAGING DIRECTOR 40.00 X 189620 0 18016 SAUGATO DATTA MANAGING DIRECTOR 40.00 X 188540 0 12275 KATHRYN ELIZABETH DAVIS MANAGING DIRECTOR 40.00 X 174640 0 19354 RACHEL SARAH TAYLOR MANAGING DIRECTOR 40.00 X 162120 0 28376 JACQUELINE J SHARKEY DIRECTOR OF OPERATIONS 40.00 X 168660 0 17672 JANA NICOLE SMITH MANAGING DIRECTOR 40.00 X 161147 0 18174 EMILY SUE ZIMMERMAN MANAGING DIRECTOR 40.00 X 149526 0 17874 MITRA SHAHIN SALASEL MANAGING DIRECTOR 40.00 X 154173 0 11858 RICARDO D LAGRANGE MANAGING DIRECTOR 40.00 X 133172 0 32358 OMAR ERUCH PARBHOO MANAGING DIRECTOR 40.00 X 139620 0 16855 KELLI K GARCIA POLICY LAB DIRECTOR 40.00 X 124450 0 24688 VICTORIA SHARELL LUCAS MANAGING DIRECTOR 40.00 X 132983 0 11679 SCOTT ALAN STINSON CHIEF OF STAFF/DIR. OF OPS. 40.00 X 109444 0 10469 MELODY M SCALES DIR. OF FIN. & ACCT. (BEG. 09/22) 40.00 X 47552 0 3435 JEREMY THEODORE BAROFSKY ASSOCIATE RESEARCH DIRECTOR 40.00 X 133840 0 32394 MANASEE DESAI ASSISTANT MANAGER DIRECTOR 40.00 X 131406 0 25053 SHANNON A MCAULIFFE ASSISTANT MANAGER DIRECTOR 40.00 X 133312 0 16288 SARAH WELCH ASSISTANT MANAGER DIRECTOR 40.00 X 115759 0 29028 ALEXANDER MUSCHETT BLAU PRINCIPAL BEHAVIORAL DESIGNER 40.00 X 113540 0 23478 3260002 0 450360 29 0 1 0 FY EYE INC 130 EAST 59TH STREET SUITE 1102 NEW YORK NY 10022 OUTREACH MAT'L CREATION 182000 GRINSTEAD DESIGN COLLECTIVE LTD 7620 CHEROKEE STREET BROOMFIELD CO 80023 GRAPHIC DESIGN SERVICES 140578 JMK CONSULTING LIMITED 22 SECOND BAIDEN ST KISSEMAN-WEST ACCRA GH QUANTITATIVE SURVEY SERVICES 137646 GELMAN ROSENBERG AND FREEDMAN 4550 MONTGOMERY AVE STE 800N BETHESDA MD 20814 AUDIT & TAX SERVICES 109800 4 62801 1590087 6781391 8434279 CONTRACTS 900099 5764915 5764915 SUBSCRIPTIONS 900099 68023 68023 5832938 7561 7561 REIMBURSEMENTS 900099 22319 22319 MISCELLANEOUS 900099 9070 9070 FOREIGN EXCH. LOSS 900099 -170 -170 31219 14305997 5832938 0 38780 224500 224500 36000 36000 2956264 2282848 673416 7004120 6109361 894759 206363 180236 26127 1716330 1456052 260278 844854 712999 131855 21488 21488 36858 36858 10 10 1445961 1196406 249555 120670 12896 107774 265598 265598 832200 122043 710157 278103 253794 24309 24061 24061 101577 101577 134268 134268 PROGRAM SUPPLIES 510095 501061 9034 PAYROLL PROCESSING FEES 153787 22553 131234 STAFF TRAIN. & RECRUIT. 113545 16651 96894 EQUIPMENT 11534 11534 66410 22827 43583 17104596 13150227 3954369 0 2448559 3744218 11643100 9048399 12518090 4943020 204486 185983 403977 241975 642625 162002 1503075 5083153 7558903 351503 3401000 32891516 30546600 855887 637106 1611118 603402 1825446 3503116 4292451 4743624 X 11175710 13496922 17423355 12306054 28599065 25802976 32891516 30546600 -2798599 2510 0 X 0 1 X 1 1 1 X 18437537 13508919 28058979 14380097 8434279 82819811 18437537 13508919 28058979 14380097 8434279 82819811 24098673 58721138 53646 37456 84150 1479 7561 184292 73219 31219 104438 83108541 18806494 0.70660 0.67440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 403977 241975 162002 162002 PROGRAM RELATED INVESTMENTS 7558903 F 7558903 SECURITY DEPOSITS 387345 RIGHT-OF-USE ASSET 3013655 3401000 LEASE LIABILITY 3503116 3503116 X 14308497 2510 2510 14305987 10 10 14305997 17104586 0 17104586 10 10 17104596 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, IDEAS42 HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICE ACTIVITIES TO FUND PROJECT EXPANSION, CONSULTANT FEES AND TRAVEL EXPENSES. 4033 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE ACTIVITIES TO FUND PROJECT EXPANSION, CONSULTANT FEES AND TRAVEL EXPENSES. 46311 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE ACTIVITIES TO FUND PROJECT EXPANSION, CONSULTANT FEES AND TRAVEL EXPENSES. 262 NORTH AMERICA 0 2 PROGRAM SERVICE ACTIVITIES TO FUND PROJECT EXPANSION, CONSULTANT FEES AND TRAVEL EXPENSES. 232724 SOUTH AMERICA 0 0 PROGRAM SERVICE ACTIVITIES TO FUND PROJECT EXPANSION, CONSULTANT FEES AND TRAVEL EXPENSES. 6788 SOUTH ASIA 1 3 PROGRAM SERVICE ACTIVITIES TO FUND PROJECT EXPANSION, CONSULTANT FEES AND TRAVEL EXPENSES. 126654 SUB-SAHARAN AFRICA 0 6 PROGRAM SERVICE ACTIVITIES TO FUND PROJECT EXPANSION, CONSULTANT FEES AND TRAVEL EXPENSES. 750692 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 36000 1 11 0 0 1 11 1203464 0 1203464 SUB-SAHARAN AFRICA TO SUPPORT THE DEDICATED TRAINING, EDUCATION AND PUBLISHING IN NATIONAL LANGUAGES 36000 WIRE 0 1 0 1 0 1 0 0 0 PART I, LINE 2: IN ASSESSING POTENTIAL SUB-GRANTEES, IDEAS42 EVALUATES: - FIT WITH THE PROJECT IN TERMS OF MISSION AND COMMITMENT TO INNOVATION; - FLEXIBILITY AND CAPACITY TO HELP REFINE THE INTERVENTION DESIGN PROPOSED BY THE IDEAS42; - CAPACITY TO CREATE AND ITERATE PROTOTYPES OF THE DESIGN IN CONCORDANCE WITH THE GOALS OF THE PROJECT; AND - ABILITY TO PASS LEGAL AND OTHER ASSESSMENTS AS REQUIRED BY FUNDERS WE ASK SUB-GRANTEES TO PROVIDE PROJECT REPORTS AT THE SAME FREQUENCY WE ARE REQUIRED TO REPORT TO OUR FUNDERS. IN ADDITION, WE PERIODICALLY CHECK IN WITH SUB-GRANTEES BY CONFERENCE CALL ON THE PROGRESS OF THEIR WORK. PART III ACCOUNTING METHOD: 1 NORTH SEATTLE COMMUNITY COLLEGE FOUNDATION 500 PACIFIC AVENUE SUITE 550 BREMERTON WA 98337 911163554 501(C)(3) 34000 0 IMPLEMENTATION PARTNER LUTHERAN SOCIAL SERVICES OF MINNESOTA 2485 COMO AVE ST PAUL MN 55108 410872993 501(C)(3) 34000 0 IMPLEMENTATION PARTNER CONSUMER CREDIT COUNSELING SERVICE OF MARYLAND AND DELAWARE INC 6315 HILLSIDE COURT SUITE B COLUMBIA MD 21046 520846275 501(C)(3) 34000 0 IMPLEMENTATION PARTNER CONSUMER EDUCATION SERVICES INC 3700 BARRETT DRIVE RALEIGH NC 27609 562106758 501(C)(3) 34000 0 IMPLEMENTATION PARTNER TAKE CHARGE AMERICA INC 20620 NORTH 19TH AVENUE PHOENIX AZ 85027 860593598 501(C)(3) 34000 0 IMPLEMENTATION PARTNER GARDEN STATE CONSUMER CREDIT COUNSELING INC 200 US-9 MANALAPAN TOWNSHIP NJ 07726 223120920 501(C)(3) 34000 0 IMPLEMENTATION PARTNER 6 0 PART I, LINE 2: IN ASSESSING POTENTIAL SUB-GRANTEES, IDEAS42 EVALUATES: - FIT WITH THE PROJECT IN TERMS OF MISSION AND COMMITMENT TO INNOVATION; - FLEXIBILITY AND CAPACITY TO HELP REFINE THE INTERVENTION DESIGN PROPOSED BY THE IDEAS42; - CAPACITY TO CREATE AND ITERATE PROTOTYPES OF THE DESIGN IN CONCORDANCE WITH THE GOALS OF THE PROJECT; AND - ABILITY TO PASS LEGAL AND OTHER ASSESSMENTS AS REQUIRED BY FUNDERS WE ASK SUB-GRANTEES TO PROVIDE PROJECT REPORTS AT THE SAME FREQUENCY WE ARE REQUIRED TO REPORT TO OUR FUNDERS. IN ADDITION, WE PERIODICALLY CHECK IN WITH SUB-GRANTEES BY CONFERENCE CALL ON THE PROGRESS OF THEIR WORK. X 1 1 X X X 0 0 0 0 0 0 0 0 0 JOSHUA LLOYD WRIGHT CHIEF EXECUTIVE DIRECTOR 235867 0 0 0 0 0 7050 0 27810 0 270727 0 0 0 JOHN ROBERTSON MANAGING DIRECTOR 199364 0 0 0 0 0 5656 0 28866 0 233886 0 0 0 ALISSA FISHBANE MANAGING DIRECTOR 189620 0 0 0 0 0 5656 0 12360 0 207636 0 0 0 SAUGATO DATTA MANAGING DIRECTOR 188540 0 0 0 0 0 5656 0 6619 0 200815 0 0 0 KATHRYN ELIZABETH DAVIS MANAGING DIRECTOR 174640 0 0 0 0 0 5220 0 14134 0 193994 0 0 0 RACHEL SARAH TAYLOR MANAGING DIRECTOR 162120 0 0 0 0 0 4831 0 23545 0 190496 0 0 0 JACQUELINE J SHARKEY DIRECTOR OF OPERATIONS 168660 0 0 0 0 0 5056 0 12616 0 186332 0 0 0 JANA NICOLE SMITH MANAGING DIRECTOR 161147 0 0 0 0 0 4606 0 13568 0 179321 0 0 0 PIYUSH TANTIA CHIEF INNOVATION OFFICER 161267 0 0 0 0 0 4834 0 6820 0 172921 0 0 0 EMILY SUE ZIMMERMAN MANAGING DIRECTOR 149526 0 0 0 0 0 4306 0 13568 0 167400 0 0 0 JEREMY THEODORE BAROFSKY ASSOCIATE RESEARCH DIRECTOR 133840 0 0 0 0 0 4006 0 28388 0 166234 0 0 0 MITRA SHAHIN SALASEL MANAGING DIRECTOR 154173 0 0 0 0 0 4606 0 7252 0 166031 0 0 0 RICARDO D LAGRANGE MANAGING DIRECTOR 133172 0 0 0 0 0 4006 0 28352 0 165530 0 0 0 OMAR ERUCH PARBHOO MANAGING DIRECTOR 139620 0 0 0 0 0 4156 0 12699 0 156475 0 0 0 MANASEE DESAI ASSISTANT MANAGER DIRECTOR 131406 0 0 0 0 0 3901 0 21152 0 156459 0 0 0 PART I, LINE 1A FITNESS BENEFITS, WHICH MAY BE USED FOR GYM FEES, ARE PROVIDED TO ALL FULL-TIME STAFF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND TRUSTEES ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF THE FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B) THE CHAIR OF THE GOVERNING BOARD OR COMMITTEE, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C) AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE DETERMINES WHETHER IDEAS42 CAN OBTAIN WITH REASONABLE EFFORTS FROM A DIFFERENT PERSON OR ENTITY A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN IDEAS42'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A SALARY ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR ARE DETERMINED BY THE BOARD OF DIRECTORS IN THE ABSENCE OF THE EXECUTIVE DIRECTOR. THE BOARD MAKES A DETERMINATION BASED ON COMPARATIVE SALARIES FOR SIMILAR-SIZED ORGANIZATIONS AND ON OVERALL PERFORMANCE. COMPARATIVE SALARIES ARE COMPILED BY THE EXECUTIVE COMMITTEE AND ARE SUBMITTED FOR REVIEW TO THE FULL BOARD. THE EXECUTIVE DIRECTOR'S COMPENSATION WAS DELIBERATED BY THE BOARD IN CLOSED SESSION AND THE FINAL DECISION WAS DOCUMENTED IN THE BOARD MINUTES. THE LAST COMPENSATION REVIEW TOOK PLACE IN DECEMBER 2022. THE COMPENSATION OF OTHER OFFICERS IS DETERMINED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IDEAS42 INTERNATIONAL HOLDINGS LLC 1209 ORANGE STREET WILMINGTON DE 19801 851581496 ADVANCE BEHAVIORAL SCIENCE DE 0 0 IDEAS42 IDEAS42 IH 2 LLC 1209 ORANGE STREET WILMINGTON DE 19801 851597666 ADVANCE BEHAVIORAL SCIENCE DE 0 0 IDEAS42 IDEAS FORTY-TWO ZAMBIA LIMITED NO 10 JOSEPH MWILWA ROAD RHODES PARK ZA LUSAKA ADVANCE BEHAVIORAL SCIENCE ZA IDEAS42 1 IDEAS42 INDIA PRIVATE LIMITED 301-302 THIRD FLOOR GOOD EARTH CIT GURUGRAM HARYANA IN GURGAON ADVANCE BEHAVIORAL SCIENCE IN IDEAS42 INTERNATIONAL HOLDINGS C 135729 59622 1.00000 1 IDEAS42 CIC 71-75 SHELTON STREET CONVENT GARDE LONDON UK WC2H 9JQ ADVANCE BEHAVIORAL SCIENCE UK IDEAS42 C 1.00000 1 IDEAS42 VENTURES 80 BROAD STREET 30 FL NEW YORK NY 10004 861804687 ADVANCE BEHAVIORAL SCIENCE DE IDEAS42 C 2616404 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 IDEAS42 INDIA PRIVATE LIMITED P 81581 ACTUAL ACTIVITY