BUSARA CENTER FOR BEHAVIORAL ECONOMICS INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: BUSARA CENTER FOR BEHAVIORAL ECONOMICS INC (EIN 46-2695042)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2020-03-11
IRS object ID: 202030719349300018
Schema version: 2018v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-03-11T12:49:09-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521392008	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GELMAN ROSENBERG & FREEDMAN	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4550 MONTGOMERY AVE SUITE 800N	AddressLine1Txt
City	BETHESDA	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	208142930	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	462695042	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BUSARA CENTER FOR BEHAVIORAL ECONOMICS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BUSA	BusinessNameControlTxt
Phone	3107803560	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1340	AddressLine1Txt
City	PRINCETON	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08540	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES VANCEL	PersonNm
Person Title	MANAGING DIRECTOR	PersonTitleTxt
Phone	3107803560	PhoneNum
Signature	2020-03-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RICHARD J LOCASTRO CPA	PreparerPersonNm
PTIN	P00288314	PTIN
Phone	3019519090	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	75.103.231.202	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-03-11	IPDt
IP Tm	13:48:48	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	4FA38BE9C690C82C721A5060F87FC7588CB81F81	AtSubmissionCreationDeviceId
At Submission Filing Device Id	EF3E61DA19F4BB256B54258A4A409CDD4C91D73D	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	Yes (X)	AmendedReturnInd
Principal Officer	JAMES VANCEL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1340	AddressLine1Txt
City	PRINCETON	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08540	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,182,161	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BUSARACENTER.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	SEE PART III, LINE 1.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	1	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Volunteers	1	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$150,000	PYContributionsGrantsAmt
CY Contributions Grants	$587,860	CYContributionsGrantsAmt
PY Program Service Revenue	$2,933,346	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,489,696	CYProgramServiceRevenueAmt
PY Investment Income	-$86,445	PYInvestmentIncomeAmt
CY Investment Income	$323	CYInvestmentIncomeAmt
PY Other Revenue	$17,423	PYOtherRevenueAmt
CY Other Revenue	$92,246	CYOtherRevenueAmt
PY Total Revenue	$3,014,324	PYTotalRevenueAmt
CY Total Revenue	$5,170,125	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,755,200	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$132,553	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,642,289	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$910,537	PYOtherExpensesAmt
CY Other Expenses	$2,726,391	CYOtherExpensesAmt
PY Total Expenses	$4,798,290	PYTotalExpensesAmt
CY Total Expenses	$5,368,680	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,783,966	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$198,555	CYRevenuesLessExpensesAmt
Total Assets BOY	$641,467	TotalAssetsBOYAmt
Total Assets EOY	$1,835,324	TotalAssetsEOYAmt
Total Liabilities BOY	$307,266	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,057,019	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$334,201	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$778,305	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	BUSARA CENTER FOR BEHAVIOR ECONOMICS WAS ESTABLISHED TO FURTHER RESEARCH AND GENERATE KNOWLEDGE IN VARIOUS ACADEMIC DISCIPLINES BY PROVIDING RESEARCHERS WORLDWIDE ACCESS TO A CONTROLLED LABORATORY ENVIRONMENT TO RUN BEHAVIORAL ECONOMIC STUDIES WITH RESIDENTS OF LOW-INCOME AREAS AS RESEARCH PARTICIPANTS. CURRENT STUDIES ARE CONDUCTED IN NAIROBI, KENYA AND TRENTON, NEW JERSEY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,663,791	ExpenseAmt
Revenue	$4,489,696	RevenueAmt
Desc	PREPARATION OF DATA FOR NUMEROUS PUBLICATIONS AND WORKING PAPERS IN THE FIELD OF DECISION SCIENCE. CLEANING AND ANALYZING OF EXISTING DATASETS FOR FURTHER EXPERIMENTATION AND DESIGN. IMPLEMENTATION OF 27 RESEARCH STUDIES IN THE LAB AND FIELD. - 5,000 SUBJECTS INTERVIEWED IN DECISION-SCIENCE LAB ORIENTED GAMES.- 15,000 SUBJECTS PARTICIPATED IN FIELD RESEARCH PROGRAMS.- 5 TRAINING EVENTS HELD WITH VARIOUS GOVERNMENT, POLICY, AND NGO STAKEHOLDERS.- 5 PROJECTS RUN IN APPLIED EXPERIMENTATION WITH NGO AND PUBLIC PARTNERS.	Desc
Total Program Service Expenses	$3,663,791	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	KE	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	1	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JAMES VANCEL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3107803560	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1340	AddressLine1Txt
City	PRINCETON	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08540	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JAMES VANCEL
MANAGING DIRECTOR	40.00	Yes (X)	Yes (X)	$78,235	$0	$4
CHANING JANG
ASSOCIATE SCIENTIFIC DIREC	40.00	Yes (X)	Yes (X)	$104,942	$0	$4
JEREMY SHAPIRO
PRESIDENT	20.00	Yes (X)		$52,500	$0	$0
JOHANNES HAUSHOFER
SCIENTIFIC DIRECTOR	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$235,677	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$8	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INNOVATIONS FOR POVERTY ACTION	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 WHITNEY 2ND FLOOR	AddressLine1Txt
City	NEW HAVEN	CityNm
State Abbreviation	CT	StateAbbreviationCd
ZIP	06510	ZIPCd

Field	Value	IRS element (for citing)
Services	RESEARCH STUDIES	ServicesDesc
Compensation	$128,849	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$587,860	AllOtherContributionsAmt
Total Contributions	$587,860	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROJECT REVENUE	900099	$3,395,689	$3,395,689
CONSULTING FEES	900099	$1,094,007	$1,094,007

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,489,696	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,704	TotalRevenueColumnAmt
Exclusion	$1,704	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$10,655	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$12,036	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$1,381	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,381	TotalRevenueColumnAmt
Exclusion	-$1,381	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
TAX CREDIT	900099	$84,667	$84,667
MISCELLANEOUS	900099	$7,579	$7,579

Field	Value	IRS element (for citing)
Other Revenue Total	$92,246	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,170,125	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,489,696	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$92,569	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$235,685	TotalAmt
Program Services	$132,738	ProgramServicesAmt
Management And General	$102,947	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,611,298	TotalAmt
Program Services	$1,146,801	ProgramServicesAmt
Management And General	$464,497	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$795,306	TotalAmt
Program Services	$546,774	ProgramServicesAmt
Management And General	$248,532	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,274	TotalAmt
Management And General	$4,274	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$41,029	TotalAmt
Management And General	$41,029	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$571,694	TotalAmt
Program Services	$554,241	ProgramServicesAmt
Management And General	$17,453	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$12,668	TotalAmt
Program Services	$12	ProgramServicesAmt
Management And General	$12,656	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$198,168	TotalAmt
Program Services	$39,588	ProgramServicesAmt
Management And General	$158,580	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$232,559	TotalAmt
Program Services	$832	ProgramServicesAmt
Management And General	$231,727	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$431,891	TotalAmt
Program Services	$406,570	ProgramServicesAmt
Management And General	$25,321	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$88,653	TotalAmt
Management And General	$88,653	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$216,361	TotalAmt
Program Services	$55,198	ProgramServicesAmt
Management And General	$161,163	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FIELD GUIDES	$430,558	$430,558
SURVEY COSTS	$232,868	$232,569	$299
IMMIGRATION COSTS	$100,324	$100,324
LICENSES	$44,280		$44,280

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$121,064	TotalAmt
Program Services	$17,586	ProgramServicesAmt
Management And General	$103,478	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,368,680	TotalAmt
Program Services	$3,663,791	ProgramServicesAmt
Management And General	$1,704,889	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$54,061	BOYAmt
EOY	$787,712	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$242,890	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$285,058	BOYAmt
EOY	$393,939	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$8,167	BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,868	BOYAmt
EOY	$16,172	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$519,354	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$294,583	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$42,423	BOYAmt
EOY	$224,771	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$1,899	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$410,831	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$641,467	BOYAmt
EOY	$1,835,324	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$307,266	BOYAmt
EOY	$720,432	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$336,587	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$307,266	BOYAmt
EOY	$1,057,019	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$91,311	BOYAmt
EOY	$778,305	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$242,890	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$334,201	BOYAmt
EOY	$778,305	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$641,467	BOYAmt
EOY	$1,835,324	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$198,555	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	$642,659	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,274,492	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,919,695	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$150,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$587,860	CurrentTaxYearAmt
Total	$3,934,547	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$383,934	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,249,020	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,375,079	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,933,346	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,489,696	CurrentTaxYearAmt
Total	$12,431,075	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$386,434	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,523,512	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,294,774	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,083,346	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,077,556	CurrentTaxYearAmt
Total	$16,365,622	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$706,113	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$587,860	CurrentTaxYearAmt
Total	$1,293,973	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$951,085	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,294,259	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,048,730	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,845,053	CurrentTaxYearAmt
Total	$7,139,127	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,657,198	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,294,259	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,048,730	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,432,913	CurrentTaxYearAmt
Total	$8,433,100	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$7,932,522	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$5	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,704	CurrentTaxYearAmt
Total	$1,720	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$5	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,704	CurrentTaxYearAmt
Total	$1,720	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$17,423	CurrentTaxYearMinus1YearAmt
Current Tax Year	$92,246	CurrentTaxYearAmt
Total	$109,669	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$386,434	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,523,517	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,294,784	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,100,770	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,171,506	CurrentTaxYearAmt
Total	$16,477,011	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.48140	PublicSupportCY509Pct
Public Support PY509	0.51410	PublicSupportPY509Pct
Investment Income CY	0.00010	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$307,429	OtherCostOrOtherBasisAmt
Depreciation	$208,674	DepreciationAmt
Book Value	$98,755	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$211,925	OtherCostOrOtherBasisAmt
Depreciation	$85,909	DepreciationAmt
Book Value	$126,016	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$224,771	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED TAX ASSET	Desc
Book Value	$410,831	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$410,831	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	BANK OVERDRAFT	Desc
Amt	$336,587	Amt

Field	Value	IRS element (for citing)
Total Liability	$336,587	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,086,839	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$1,381	OtherRevenueAmt
Revenue Not Reported	$1,381	RevenueNotReportedAmt
Revenue Subtotal	$5,085,458	RevenueSubtotalAmt
Other Revenues Not Included	$84,667	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$84,667	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,170,125	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,359,420	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,381	OtherExpensesIncludedAmt
Expenses Not Reported	$1,381	ExpensesNotReportedAmt
Expenses Subtotal	$5,358,039	ExpensesSubtotalAmt
Other Expenses Not Included	$10,641	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$10,641	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,368,680	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, BUSARA CENTER - U.S. 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 FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON DISPOSAL NETTED SHOWN AS EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7 1,381.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	TAX CREDIT REPOTED AS OTHER ITEM ON FINANCIAL STATEMENTS AND REPORTED AS REVENUE ON FORM 990, PART VIII. 84,667.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON DISPOSAL NETTED SHOWN AS EXPENSE ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7 1,381.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	LLOSS ON FOREIGN CURRENCY EXCHANGED REPORTED AS OTHER ITEM ON FINANCIAL STATEMENTS AND REPORTED AS EXEPNSE ON FORM 990, PART IX. 10,641.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
SUB-SAHARAN AFRICA	1	96	PROGRAM SERVICES	ADVANCING VARIOUS ACADEMIC DISCIPLINES THAT ARE GEARED TOWARDS PROVIDING RESEARCHERS WORLDWIDE WITH ACCESS TO A CONTROLLED LABORATORY ENVIRONMENT WHERE THEY CARRY OUT RESEARCH STUDIES.	$2,949,749
SUB-SAHARAN AFRICA	0	0	GENERAL & ADMINISTRATIVE		$1,414,541

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	96	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	96	TotalEmployeeCnt
Subtotal Spent	$4,364,290	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$4,364,290	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, ITEM B, AMENDED RETURN	THE 2018 FORM 990 HAS BEEN AMENDED TO ACCOUNT FOR FINANCIAL STATEMENTS THAT WERE REISSUED TO COMBINE WHAT WERE PREVIOUSLY REPORTED AS RELATED BUT SEPARATE ENTITIES. THE CHANGES WERE AS FOLLOWS: - PART III, LINE 4A - PART IV, LINES 11D, 11E, 14A, 15, 34 - PART V, LINES 4A AND 4B - PART VII - PART VIII, LINES 2, 3, 7, 11 - PART IX - PART X - PART XI - SCHEDULE A, PART III - SCHEDULE D, PARTS VI, IX, X, XI, XII - SCHEDULE F - SCHEDULE O - SCHEDULE R WAS REMOVED
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND CIRCULATED VIA EMAIL TO THE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SIGNS A STATEMENT, AND IS ANNUALLY REMINDED OF THE STATEMENT, WHICH AFFIRMS THAT SUCH PERSON: A) HAS RECEIVED A COPY OF THIS POLICY ON FINANCIAL CONFLICTS OF INTEREST, B) HAS READ AND UNDERSTANDS THE POLICY, C) AGREES TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THAT THE CORPORATION IS A TAX-EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS TAX EXEMPTION THE CORPORATION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF IT IS DETERMINED THAT ANY DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS IS AN INTERESTED PERSON AND THAT A FINANCIAL CONFLICT OF INTEREST EXISTS: A) IF DETERMINED BY THE BOARD OR COMMITTEE TO BE APPROPRIATE, THE CHAIRPERSON OF THE BOARD OR COMMITTEE APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE TRANSACTION OR ARRANGEMENT PROPOSED BY OR FOR THE CORPORATION.
FORM 990, PART VI, SECTION B, LINE 15A	BUSARA CENTER RELIES ON A RELATED ORGANIZATION TO DETERMINE COMPENSATION. BUSARA CENTER KENYA'S PROCESS IS AS FOLLOWS: IN APPROVING ANY COMPENSATION ARRANGEMENT, THE DIRECTORS WILL GATHER INFORMATION SUFFICIENT TO DETERMINE WHETHER THE COMPENSATION ARRANGEMENT IN ITS ENTIRETY IS REASONABLE. IN THE CASE OF COMPENSATION, RELEVANT INFORMATION INCLUDES, BUT IS NOT LIMITED TO, COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS, THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE APPLICABLE TAX-EXEMPT ORGANIZATION, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS, AND ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS. THE REVIEW IS DOCUMENTED IN THE BOARD MINUTES. THE LAST COMPENSATION REVIEW FOR THE MANAGING DIRECTOR TOOK PLACE JANUARY 2019.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G	PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 553,946. MANAGEMENT AND GENERAL EXPENSES 17,386. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 571,332. TRANSLATION EXPENSE: PROGRAM SERVICE EXPENSES 295. MANAGEMENT AND GENERAL EXPENSES 67. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 362.