Civic Intelligence

Lineage Project Inc

990 • Fiscal year 2017 • EIN 47-1113535

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 15, 2018

195 Montague Street 14th FloorBrooklyn, NY 11201

(718) 360-2303

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.15x

Higher debt load relative to assets than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.06x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$120,994

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

90th percentile

58%

Faster asset growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

83rd percentile

42%

Faster revenue growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$378,538

Up $138,543 (+58%) from 2016

Net Assets

Up

$323,359

Up $118,402 (+58%) from 2016

Liabilities

Up

$55,179

Up $20,141 (+57%) from 2016

Revenue

Up

$898,700

Up $265,483 (+42%) from 2016

Expenses

Up

$780,298

Up $196,177 (+34%) from 2016

Net Income

Up

$118,402

Up $69,306 (+141%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2015: $188,788Liabilities 2015: $32,927Net Assets 2015: $155,8612015Assets 2016: $239,995Liabilities 2016: $35,038Net Assets 2016: $204,9572016Assets 2017: $378,538Liabilities 2017: $55,179Net Assets 2017: $323,3592017Assets 2018: $545,905Liabilities 2018: $74,297Net Assets 2018: $471,6082018Assets 2019: $1,246,591Liabilities 2019: $47,187Net Assets 2019: $1,199,4042019Assets 2020: $1,250,812Liabilities 2020: $58,198Net Assets 2020: $1,192,6142020Assets 2021: $1,062,532Liabilities 2021: $63,855Net Assets 2021: $998,6772021Assets 2022: $993,368Liabilities 2022: $59,523Net Assets 2022: $933,8452022Assets 2023: $689,096Liabilities 2023: $70,572Net Assets 2023: $618,5242023Assets 2024: $257,462Liabilities 2024: $130,018Net Assets 2024: $127,4442024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2017

Assets$378,538
Liabilities$55,179
Net Assets$323,359

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2015: $281,961Expenses 2015: $332,822Net Income 2015: -$50,8612015Revenue 2016: $633,217Expenses 2016: $584,121Net Income 2016: $49,0962016Revenue 2017: $898,700Expenses 2017: $780,298Net Income 2017: $118,4022017Revenue 2018: $893,970Expenses 2018: $745,721Net Income 2018: $148,2492018Revenue 2019: $1,411,297Expenses 2019: $683,501Net Income 2019: $727,7962019Revenue 2020: $651,916Expenses 2020: $658,706Net Income 2020: -$6,7902020Revenue 2021: $169,270Expenses 2021: $363,207Net Income 2021: -$193,9372021Revenue 2022: $757,248Expenses 2022: $822,080Net Income 2022: -$64,8322022Revenue 2023: $507,109Expenses 2023: $822,430Net Income 2023: -$315,3212023Revenue 2024: $379,299Expenses 2024: $870,379Net Income 2024: -$491,0802024Revenue 2025: $2,734Expenses 2025: $130,178Net Income 2025: -$127,4442025

Highlighted filing

2017

Revenue$898,700
Expenses$780,298
Net Income$118,402
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 15, 2018
Return Version
2017v2.3
Gross Receipts
$898,700
Mission and Program Overview

Mission

See schedule o for detailed description

brings mindfulness programs to incarcerated, homeless, and academically vulnerable youth to help them manage stress, build inner strength, and cultivate compassion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$134,162$212,835▲ $78,673
Accounts Receivable$100,578$157,669▲ $57,091
Savings and Temporary Cash Investments$0$2,503▲ $2,503
Prepaid Expenses and Deferred Charges$5,255$1,391▼ $3,864
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$239,995$378,538▲ $138,543
Other Assets Total$0$4,140▲ $4,140
Liabilities
Accounts Payable and Accrued Expenses$35,038$55,179▲ $20,141
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$35,038$55,179▲ $20,141
Net Assets / Fund Balance
Temporarily Rstr Net Assets$58,000$193,660▲ $135,660
Unrestricted Net Assets$146,957$129,699▼ $17,258
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$204,957$323,359▲ $118,402
Total Liabilities and Net Assets / Fund Balance$239,995$378,538▲ $138,543
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gabrielle Horowitz-priscoExecutive DirectorFT$104,262$16,732$120,994

Board Members and Trustees

NameTitle
Brette PopperChair
Amy WuDirector
Emily StoneDirector
Jason DurschlagDirector
Jyll Hubbard-salkDirector
Karen TellerDirector
Sascha LewisDirector
Susan MalcolmDirector
Robert HolzerDirector (term. 4/12/17)
Akash KanojiaSecretary
Laurie LessageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$709,430
Program Service Revenue
$163,182
Investment Income
$3
Other Revenue
$26,085
All Other Contributions
$532,432
Change in Net Assets
$118,402

Audited Revenue Reconciliation

Revenue per Audited Statements
$898,700
Revenue Not Reported on Form 990
$24,351
Total Revenue per Audited Statements
$923,051
Total Revenue per Form 990
$898,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,601
Other Expenses$279,557
Total Fundraising Expense$42,288
Grants and Similar Amounts Paid$4,140
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$236,700$55,995$8,454$301,149
Fees for Services Accounting$49,415$65,842$15,403$130,660
Current Officers, Directors, Trustees, and Key Employees$95,100$22,497$3,397$120,994
Fees for Services Other$75,073$15,454$3,615$94,142
Payroll Taxes$46,566$14,054$2,232$62,852
Office Expenses$26,769$6,314$587$33,670
Occupancy$18,623$4,286$398$23,307
Other Employee Benefits$8,599$2,595$412$11,606
Other Expenses$4,549$1,103$7,569$7,569
Grants to Domestic Individuals$4,140--$4,140
Insurance$2,822$684$64$3,570
Conferences and Meetings$2,443$593$55$3,091
Travel$2,145--$2,145
Total Functional Expenses$548,593$189,417$42,288$780,298

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$804,649
Expenses per Audited Statements$780,298
Total Expenses per Form 990$780,298
Expenses Not Reported on Form 990$24,351
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,085
Fundraising Direct Expenses$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mindfulness&jus$26,085$26,085-$26,085
Total Events$26,085$26,085-$26,085
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 Part VI, Line 11B

This Form 990 was reviewed in detail by the Board Treasurer, the Board Finance and Audit Committee, the Executive Director, and the Director of Finance and Administration. It was also circulated to the full Board of Directors for review.

Form 990, Part VI, Line 19

Lineage Project's governing documents, conflict of interest policy, and financial statements were made available to the public by request during the tax year.

Form 990, Part VI, Section B, Line 12C

Yes, Lineage Project has a written conflict of interest policy. The policy is signed by all new members of the Board of Directors at the beginning of their term. Each year, at the Board's Annual Meeting, all members of the board review and sign the written policy. New board members review and sign the policy as part of their orientation to board service. Yes, Lineage Project has a written conflict of interest policy. The policy is signed by all new members of the Board of Directors at the beginning of their term. Each year, at the Board's Annual Meeting, all members of the board review and sign the written policy. New board members review and sign the policy as part of their orientation to board service. The Board Co-chairs and Governance Committee are primarily responsible for the first steps in assessing any potential conflicts of interest among board members. Should a perceived or actual conflict require additional attention beyond the Co-chairs and Governance Committee, it would be raised with the entire board.

Filing and Contact Details

Filer

Filer Name
Lineage Project Inc
EIN
47-1113535
In Care Of
% GABRIELLE HOROWITZ-PRISCO
Phone
7183602303
Address
195 Montague Street 14th Floor, Brooklyn, NY 11201

Signing Officer

Name
Gabrielle Horowitz-prisco
Title
Executive Director
Phone
7183602303
Signed
2018-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gabrielle Horowitz-prisco
Formed
2003
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
17
Volunteers
15

Preparer

Firm
WithumSmithBrown PC
Address
ONE TOWER CENTER BLVD 14TH FL, EAST BRUNSWICK, NJ 08816
Preparer
Nina Chmura
Phone
7328281614
Supplemental Narrative

Additional Explanations

Form 990 Part III, Line 4A

In 2016, Lineage Project delivered mindfulness practices to over 1,300 youth who are incarcerated, homeless, suspended from school, and at risk of school failure. Lineage also offered professional trainings that prepared participants, such as teachers, social workers, and caregivers, to incorporate trauma-informed mindfulness techniques into their work with youth, and to use mindfulness tools for self-care to reduce secondary trauma. In 2016, research on Lineages impact was published in the peer-reviewed International Journal of Offender Therapy and Comparative Criminology. This research shows that the Lineage Model helped justice-involved young men regulate their emotions, cope with high levels of stress and anxiety, and can potentially reduce the likelihood of justice system re-involvement. During 2016, Lineage successfully completed the first full year of its groundbreaking arts and mindfulness after-school program inside Horizon Juvenile Center, a secure youth detention center in the Bronx. We received a renewed contract from the NYC Department of Youth and Community Development to continue this program for the next two years. Lineage also expanded its classes for incarcerated youth, and increased its services for homeless youth through a partnership with a public school where over 75% of the students live in shelters. Additionally, Lineage continued providing mindfulness programs to students with academic, truancy, and behavioral challenges, serving students in high-need public schools and long-term suspension sites. During 2016, Lineage completed the second phase of an ambitious capacity building agenda, hiring its first Director of Finance and Administration, strengthening its fundraising infrastructure, and crafting a blueprint for long-term programmatic growth.

Form 990 Part IX Line 11G

Description:professional fees - other total fees:30667

Form 990 Part IX Line 11G

Description:subcontractors total fees:63475

Financial Statement Notes

Schedule D, Part X, Line 2

The Organization is a not-for-profit organization exempt from Federal income taxes pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code and from New York State income taxes under applicable state law. Accordingly, no provision for Federal or state income taxes has been recorded in the statement of activities. The Organization's accounting policy provides that a tax expense or benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Management has analyzed the tax positions taken by the Organization, and has concluded that as of December 31, 2017 there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. In addition, there have been no tax related interest or penalties in these financial statements. Should any such penalties and interest be incurred, the Organization's policy would be to recognize them as management and general expenses.

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IRS990/Desc0Lineage Project brings mindfulness programs to incarcerated and vulnerable young people to help them manage stress, build resilience, and cultivate compassion for themselves and others. Through staff training and consultation, we also help develop trauma-informed and mindful cultures inside detention centers, schools, homeless shelters, and other organizations serving young people in need. In 2017, Lineage served approximately 1,000 unique youth, age 11 to 24, throughout New York City who were incarcerated, homeless, in school suspension, residential care, and under-resourced public schools. Most of our students live at the intersection of structural racism and socioeconomic inequality-forces that negatively affect their physical and mental well-being, often resulting in toxic stress and lasting trauma. The Lineage Model is a trauma-conscious teaching strategy that utilizes meditation, theme-based group dialogue, and mindful movement like yoga and Tai Chi. Numerous studies-including published research on our unique model-show that mindfulness practices decrease stress and depression, improve attention and focus, reduce impulsivity, and help youth regulate intense emotions. During 2017, we worked inside a secure juvenile detention center, a shelter for homeless families, suspension schools (for students in long-term suspension), public high schools, and with a range of community-based organizations that serve young people. Our 2017 program service accomplishments for each of our three largest program services, as measured by expenses were: Justice Programs: Peer-reviewed research on our work with court-involved youth shows that Lineage classes may reduce the likelihood of justice re-involvement. During 2017, we entered the third year of our groundbreaking after-school program inside Horizon Juvenile Center, a secure youth detention center in the Bronx. We continued our programs at the NYS Office of Children and Family Services Ella McQueen Reception Center, a state-run intake center for youth awaiting long-term placement. In summer 2017, Lineage expanded its services into Crossroads secure youth detention center, and three Close to Home sites (residential placements for sentenced youth). Education Programs: Students in school suspension and under-resourced public schools gained life-long and portable tools for coping with emotional challenges, enhancing physical well-being, and improving academic performance, through participation in Lineage classes. In 2017, Lineage continued its work in NYC Department of Education District 88 Alternative Learning Centers, serving youth in long-term suspension in Brooklyn, Manhattan, Queens, and the Bronx. And we provided mindfulness programs in public middle and high schools, including Humanities Prep, and the American Sign Language and English Secondary School, reaching students with academic, truancy, and behavioral challenges. We piloted our programs in two new public school sites during 2017. Public Trainings: Lineage expanded its professional 20-hour training intensives, teaching social workers, school teachers, justice staff, caregivers, and other adults how to incorporate trauma-conscious mindfulness techniques into their work with young people, while promoting self-care and stress reduction. In Fall 2017, we held a 5-day residential training at Omega Institute. We also offered professional development workshops in mindfulness-based self-care techniques for staff in long-term school suspension sites to use themselves and with their students.
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IRS990/MissionDesc0Lineage Project brings mindfulness programs to incarcerated and vulnerable young people to help them manage stress, build resilience, and cultivate compassion for themselves and others. Through staff training and consultation, we also help develop trauma-informed and mindful cultures inside detention centers, schools, homeless shelters, and other organizations serving young people in need.
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