2025-08-14T11:06:10-05:00 2024-12-31 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2024-01-01 833388563 CONSTRUCTIVE DIALOGUE INSTITUTE INC CONS 8888140006 244 MADISON AVENUE 1098 NEW YORK NY 10016 CAROLINE MEHL EXECUTIVE DIRECTOR, SECRETARY 8888140006 2025-08-13 1 1 JENNIFER S HAN P00633304 2022937000 2025-08-13 2024 2025-03-06 01:10:19Z CAROLINE MEHL 244 MADISON AVENUE 1098 NEW YORK NY 10016 4459151 0 X CONSTRUCTIVEDIALOGUE.ORG X 2019 NY TO EQUIP THE NEXT GENERATION OF AMERICANS WITH THE SKILLS TO BRIDGE DIVIDES. 5 4 20 15 0 0 884365 2601250 354929 1769202 42198 75599 51790 13100 1333282 4459151 0 0 0 0 1917695 2117591 0 0 82936 518904 1220617 2436599 3338208 -1103317 1120943 2679188 4293744 126974 620587 2552214 3673157 X THE CONSTRUCTIVE DIALOGUE INSTITUTE'S MISSION IS TO EQUIP THE NEXT GENERATION OF AMERICANS WITH THE MINDSET AND SKILLSET TO ENGAGE IN DIALOGUE ACROSS DIFFERENCES. 0 0 1892790 735292 EDUCATIONAL TOOLS: CDI DEVELOPS RESEARCH-BASED EDUCATIONAL TOOLS AND RESOURCES TO HELP SCHOOLS, UNIVERSITIES, AND WORKPLACES BUILD CULTURES THAT SUPPORT DIALOGUE ACROSS DIFFERENCES. OUR PRIMARY OFFERING, PERSPECTIVES, IS A BLENDED LEARNING PROGRAM THAT DISTILLS RIGOROUS BEHAVIORAL SCIENCE RESEARCH INTO PRACTICAL SKILLS THAT IMPROVE LEARNERS' OPENNESS TO DIVERSE PERSPECTIVES, INTELLECTUAL HUMILITY, AND CONFLICT RESOLUTION SKILLS. IN 2024, CDI WORKED WITH MORE THAN 100 CAMPUS PARTNERS. TO DATE, MORE THAN 125,000 LEARNERS HAVE USED PERSPECTIVES. WE ALSO DEVELOPED SPECIALIZED VERSIONS OF PERSPECTIVES FOR USE IN ACADEMIC MEDICINE AND JEWISH ORGANIZATIONS, AND LAUNCHED A SCALABLE IMPLEMENTATION PLANNING FRAMEWORK TO SUPPORT INSTITUTIONAL FIDELITY AND SUCCESS. 559269 814993 TRAININGS AND WORKSHOPS: TO COMPLEMENT OUR ONLINE EDUCATIONAL TOOLS, WE OFFER LIVE TRAININGS AND WORKSHOPS TO TEACH THE SKILLS AND CONCEPTS OF CONSTRUCTIVE DIALOGUE. WE OFFER VARIOUS TRAININGS GEARED TOWARD DIFFERENT STAKEHOLDERS ON COLLEGE CAMPUSES THAT RANGE IN DURATION AND FOCUS. IN 2024, CDI LAUNCHED A LEADERSHIP INSTITUTE FOR COLLEGE PRESIDENTS AND THEIR SENIOR STAFF TO LEARN CULTURE CHANGE PRACTICES THAT IMPROVE CIVIL DISCOURSE AND FREE EXPRESSION ON THEIR CAMPUSES. WE ALSO OFFER: (A) A DAYLONG TRAINING TO EQUIP HIGHER ED ADMINISTRATORS WITH BEST PRACTICES FOR RESPONDING TO LARGE-SCALE CONFLICTS AND REBUILDING COMMUNITY; (B) A 20-HOUR CERTIFICATION PROGRAM TO EQUIP STUDENT-FACING STAFF WITH THE SKILLS TO MEDIATE CONFLICT AND FACILITATE DIFFICULT CONVERSATIONS ABOUT ANY TOPIC; AND (C) A HALF-DAY TRAINING FOR FACULTY, STAFF, AND STUDENT LEADERS TO HELP THEM FACILITATE MEANINGFUL CONVERSATIONS ABOUT CONTENTIOUS ISSUES IN CURRICULAR AND CO-CURRICULAR SETTINGS. WE REACHED APPROXIMATELY 500 PEOPLE THROUGH LIVE TRAININGS AND WORKSHOPS IN 2024. 466556 218917 RESEARCH AND THOUGHT LEADERSHIP: AS A RESEARCH-FOCUSED ORGANIZATION, CDI IS COMMITTED TO CONDUCTING RIGOROUS ACADEMIC RESEARCH ON AN ONGOING BASIS TO EVALUATE THE EFFECTIVENESS OF OUR PRODUCTS. THE ORGANIZATION ALSO CONDUCTS AND DISSEMINATES ORIGINAL RESEARCH TO CONTRIBUTE TO THE FIELD OF BRIDGE-BUILDING AND CONSTRUCTIVE DIALOGUE. IN 2024, WE PUBLISHED 2 ORIGINAL WHITE PAPERS AND 1 MAJOR GUIDEBOOK. OUR THOUGHT LEADERSHIP RESOURCES WERE DOWNLOADED MORE THAN 4,000 TIMES. WE ALSO HOSTED 6 PUBLIC EDUCATIONAL WEBINARS ATTENDED BY MORE THAN 1,500 PEOPLE TO SUPPORT FIELD-WIDE LEARNING AND DISSEMINATION. 2918615 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 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 57 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA CT FL NJ NY X X ZOE DOWNES 8888140006 244 MADISON AVENUE 1098 NEW YORK NY 10016 CAROLINE MEHL EXECUTIVE DIRECTOR, SECRETARY 40.00 1.00 X X 207236 0 10268 JONATHAN HAIDT PHD CHAIRMAN 1.00 1.00 X X 0 0 0 DEREK KAUFMAN DIR. (FULL YEAR); TREAS. (SINCE FEB) 0.50 X X 0 0 0 JOSHUA KLIVAN TREASURER (THRU FEBRUARY) 0.50 X X 0 0 0 TAMAR REMZ DIRECTOR 0.50 X 0 0 0 RAJIV VINNAKOTA DIRECTOR 0.50 X 0 0 0 ZOE DOWNES DIRECTOR OF OPERATIONS 40.00 X 139089 0 6797 MYLIEN DUONG SR. DIR. OF RESEARCH & INNOVATION 40.00 X 177165 0 9189 DAVID GOOD HEAD OF PRODUCT 40.00 X 179199 0 771 JACOB FAY DIRECTOR OF EDUCATION 40.00 X 164280 0 627 MARY AVILES INSIGHTS AND EXPERIENCE LEAD 40.00 X 135225 0 6788 KEITH WELKER SENIOR RESEARCH SCIENTIST 40.00 X 125943 0 9070 ELIZABETH LE GRANGE VP OF GROWTH 40.00 X 129590 0 5304 ELIZA O'NEIL SENIOR CURRICULUM DEVELOPER 40.00 X 118908 0 6716 1376635 0 55530 9 0 1 0 DESIGN BY COSMIC INC 343 SOQUEL AVENUE 143 SANTA CRUZ CA 95062 TECHNICAL MAINTENANCE 124650 THE DUPONT CIRCLE HOTEL 1500 NEW HAMPSHIRE AVENUE NW WASHINGTON DC 20036 VENUE RENTAL & CATERING 122915 2 2601250 2601250 SERVICES INCOME 900099 1622909 1622909 LICENSING INCOME 900099 146293 146293 1769202 75599 75599 REIMBURSEMENTS 900099 11455 11455 CASH BACK REWARDS 900099 1645 1645 13100 4459151 1769202 0 88699 X 886816 697067 139297 50452 1024544 982236 32389 9919 56635 48122 8513 149596 132224 12949 4423 6896 95 6801 46408 46408 556653 482997 58723 14933 58710 58710 10891 8089 2770 32 212320 202025 7975 2320 24061 24061 200067 190369 9698 30726 29869 857 62751 62751 8970 8970 TAXES & COMPLIANCE 2164 2164 3338208 2918615 336657 82936 679099 1351960 2359166 1862654 305887 18436 58047 15499 121382 6371 6371 0 0 103500 97302 2679188 4293744 31446 137525 95528 483062 126974 620587 X 332262 2412969 2219952 1260188 2552214 3673157 2679188 4293744 1120943 0 X 0 1 X 0 0 X 802210 875508 3665020 884365 2601250 8828353 802210 875508 3665020 884365 2601250 8828353 3289103 5539250 2101 90 6410 42198 75599 126398 48761 50624 99385 9054136 2693270 0.61180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 48,761. 2023 AMOUNT: $ 50,624. 2024 AMOUNT: $ 0. PART II, DESCRIPTION OF THE UPDATED NUMBERS THE FOLLOWING REVENUE AMOUNTS ON SCHEDULE A, PART II HAVE BEEN UPDATED FROM PRIOR 990S IN ORDER TO ACCURATELY REFLECT REVENUE AMOUNTS FROM THEIR RESPECTIVE YEARS. PART II, LINE 10, COLUMN(A), 2020 PART II, LINE 10, COLUMN(B), 2021 PART II, LINE 10, COLUMN(C), 2022 PART II, LINE 10, COLUMN(D), 2023 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6371 6371 0 0 X 4485603 26452 26452 4459151 0 4459151 3364660 26452 26452 3338208 0 3338208 PART X, LINE 2: CONSTRUCTIVE DIALOGUE FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS CONSTRUCTIVE DIALOGUE'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. CONSTRUCTIVE DIALOGUE PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH CONSTRUCTIVE DIALOGUE FILES TAX RETURNS. X X X X 0 0 0 0 0 0 0 1 0 CAROLINE MEHL EXECUTIVE DIRECTOR, SECRETARY 182236 0 25000 0 0 0 0 0 10268 0 217504 0 0 0 MYLIEN DUONG SR. DIR. OF RESEARCH & INNOVATION 170165 0 7000 0 0 0 0 0 9189 0 186354 0 0 0 DAVID GOOD HEAD OF PRODUCT 172199 0 7000 0 0 0 0 0 771 0 179970 0 0 0 JACOB FAY DIRECTOR OF EDUCATION 158280 0 6000 0 0 0 0 0 627 0 164907 0 0 0 PART I, LINE 7 AT THE END OF 2024, CDI AWARDED A DISCRETIONARY BONUS TO ALL EMPLOYEES WHO HAD BEEN WITH THE ORGANIZATION FOR AT LEAST FOUR MONTHS. FOR ALL EMPLOYEES EXCEPT THE EXECUTIVE DIRECTOR, THE BONUS WAS EQUAL TO 4% OF THEIR GROSS SALARY, PRO-RATED BASED ON TIME WORKED DURING THE YEAR (E.G., ADJUSTED FOR LEAVES OF ABSENCE OR START DATES). 1. CAROLINE MEHL $25,000 2. MYLIEN DUONG $7,000 3. DAVID GOOD $7,000 4. JACOB FAY $6,000 5. ZOE DOWNES $5,000 6. MARY AVILES $5,000 7. KEITH WELKER $5,000 8. ELIZABETH LE GRANGE $5,000 9. ELIZA O'NEIL $5,000 FORM 990, PART VI, SECTION A, LINE 8B THE BOARD OF DIRECTORS ACTED AS A WHOLE ON ALL MATTERS AND NO COMMITTEES WERE APPOINTED DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FEDERAL FORM 990 PREPARED BY OUTSIDE ACCOUNTANTS. DRAFTS OF THE FORM 990 ARE REVIEWED FIRST BY THE DIRECTOR OF OPERATIONS, AND THEN THE EXECUTIVE DIRECTOR. ONCE THE OPERATIONS TEAM DEEMS A DRAFT ACCEPTABLE, IT IS PROVIDED TO CDI'S GENERAL COUNSEL (CURRENTLY LAURA SOLOMON & ASSOCIATES) FOR REVIEW. ONCE CDI'S GENERAL COUNSEL AGREES THAT THE DRAFT IS READY FOR THE BOARD OF DIRECTORS' REVIEW, IT IS SHARED WITH THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS ASKED TO INDICATE THEIR APPROVAL OF THE DRAFT BY EMAIL BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. ONCE THE BOARD OF DIRECTORS HAS APPROVED THE DRAFT, THE FORM 990 IS DISTRIBUTED BY THE TAX PREPARER TO TWO AUTHORIZED SIGNATORIES, TYPICALLY THE EXECUTIVE DIRECTOR AND BOARD TREASURER. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL DIRECTORS, OFFICERS AND KEY PERSONS OF THE CORPORATION. THE POLICY IS ADMINISTERED BY THE BOARD OF DIRECTORS. PRIOR TO A PERSON'S INITIAL ELECTION AND ANNUALLY THEREAFTER, EACH DIRECTOR SHALL SIGN A STATEMENT: (1) WHEREBY SUCH PERSON IDENTIFIES, TO THE BEST OF SUCH PERSON'S KNOWLEDGE, ANY ENTITY OF WHICH SUCH PERSON IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER, OR EMPLOYEE AND WITH WHICH THE CORPORATION HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE CORPORATION IS A PARTICIPANT AND IN WHICH THE PERSON MIGHT HAVE A CONFLICTING INTEREST; AND (2) WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE POLICY AND AGREES TO COMPLY WITH THE POLICY. IN ADDITION TO THE ANNUAL STATEMENTS, IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST OR ANY POTENTIAL RELATED PARTY TRANSACTION, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF A FINANCIAL INTEREST, OR OTHER PERSONAL INTEREST THAT MAY GIVE RISE TO A CONFLICT OF INTEREST, AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST OR OTHER PERSONAL INTEREST AND ALL MATERIAL FACTS, THE BOARD OF DIRECTORS SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS IN ACCORDANCE WITH THE FOLLOWING: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION REGARDING THE ARRANGEMENT OR TRANSACTION INVOLVING THE POSSIBLE CONFLICT OF INTEREST TO THE BOARD OF DIRECTORS. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS WHETHER A CONFLICT OF INTEREST EXISTS. IF THE BOARD OF DIRECTORS DETERMINES THAT A CONFLICT OF INTEREST DOES EXIST, THEN THE INTERESTED PERSON IS PROHIBITED FROM ATTEMPTING TO IMPROPERLY INFLUENCE ANY DELIBERATION OR VOTING RELATED TO THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. FURTHER, THE INTERESTED PERSON MUST LEAVE A MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, ANY SUCH TRANSACTION OR ARRANGEMENT. B. IF THE BOARD OF DIRECTORS DETERMINES THAT A CONFLICT OF INTEREST DOES EXIST, THEN IT SHALL ALSO MAKE A DETERMINATION AS TO WHETHER THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. THE MINUTES OF THE BOARD OF DIRECTORS SHALL INCLUDE THE DELIBERATIONS AND DECISION IN REGARD TO ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND SETS COMPENSATION BASED ON AN ANALYSIS OF COMPARABLE DATA FROM SIMILAR ORGANIZATIONS. THIS DATA IS SOURCED FROM PLATFORMS SUCH AS PAYSCALE, SALARY.COM, AND FORM 990S OF OTHER ORGANIZATIONS. THE BOARD OF DIRECTORS' FINAL DETERMINATION ON THE EXECUTIVE DIRECTOR'S COMPENSATION IS DOCUMENTED IN THE BUDGET, WHICH IS FORMALLY APPROVED DURING THE FOURTH QUARTER BOARD MEETING. ALL DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY. THIS PROCESS WAS LAST COMPLETED IN OCTOBER 2024. FOR ALL EMPLOYEES EXCEPT THE EXECUTIVE DIRECTOR, THE PROCESS CONCLUDED BY DECEMBER, WITH THE BOARD OF DIRECTORS' APPROVAL OF THE BUDGET AND THE SALARIES INCLUDED IN IT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 273,333. MANAGEMENT AND GENERAL EXPENSES 23,811. FUNDRAISING EXPENSES 14,933. TOTAL EXPENSES 312,077. HUMAN RESOURCES AND RECRUITING: PROGRAM SERVICE EXPENSES 63,908. MANAGEMENT AND GENERAL EXPENSES 30,974. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,882. PRODUCT DEVELOPMENT: PROGRAM SERVICE EXPENSES 57,747. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,747. EXTERNAL FACILITATORS: PROGRAM SERVICE EXPENSES 32,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,500. DATA COLLECTION & ANALYSIS: PROGRAM SERVICE EXPENSES 29,554. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,554. PAYROLL FEE: PROGRAM SERVICE EXPENSES 12,207. MANAGEMENT AND GENERAL EXPENSES 2,879. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,086. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 13,748. MANAGEMENT AND GENERAL EXPENSES 1,059. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,807.