Civic Intelligence

Lineage Project Inc

990 • Fiscal year 2019 • EIN 47-1113535

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 16, 2020

228 Park Ave S PMB98592New York, NY 10003

(718) 360-2303

Siviq Scores

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

Liabilities / Assets

40th percentile

0.04x

Higher debt load relative to assets than 40% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

92nd percentile

52%

Higher net margin than 92% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$121,396

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

96th percentile

128%

Faster asset growth than 96% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

89th percentile

58%

Faster revenue growth than 89% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,246,591

Up $700,686 (+128%) from 2018

Net Assets

Up

$1,199,404

Up $727,796 (+154%) from 2018

Liabilities

Down

$47,187

Down $27,110 (-36%) from 2018

Revenue

Up

$1,411,297

Up $517,327 (+58%) from 2018

Expenses

Down

$683,501

Down $62,220 (-8.3%) from 2018

Net Income

Up

$727,796

Up $579,547 (+391%) from 2018

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

2019

Assets$1,246,591
Liabilities$47,187
Net Assets$1,199,404

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

2019

Revenue$1,411,297
Expenses$683,501
Net Income$727,796
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 16, 2020
Return Version
2019v5.1
Gross Receipts
$1,411,297
Mission and Program Overview

Mission

See schedule o for detailed description

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$424,673$583,685▲ $159,012
Pledges and Grants Receivable$75,000$583,352▲ $508,352
Accounts Receivable$38,415$24,895▼ $13,520
Prepaid Expenses and Deferred Charges$1,170$2,755▲ $1,585
Savings and Temporary Cash Investments$2,507$2,511▲ $4
Other Notes and Loans Receivable, Net$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$545,905$1,246,591▲ $700,686
Other Assets Total$4,140$49,393▲ $45,253
Liabilities
Accounts Payable and Accrued Expenses$70,047$47,187▼ $22,860
Deferred Revenue$4,250$0▼ $4,250
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
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$74,297$47,187▼ $27,110
Net Assets / Fund Balance
Net Assets With Donor Restrictions$345,672$752,344▲ $406,672
Net Assets Without Donor Restrictions$125,936$447,060▲ $321,124
Total Net Assets Fund Balance$471,608$1,199,404▲ $727,796
Total Liabilities and Net Assets / Fund Balance$545,905$1,246,591▲ $700,686
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gabrielle Horowitz-priExecutive DirectorFT$104,919$16,477$121,396

Board Members and Trustees

NameTitle
Carolina JannicelliChair
Brette PopperChair (resigned 12/1/19)
Abja MidhaDirector
Jason DurschlagDirector
Jessica ReslerDirector
Nathaniel DiRenzodirector
jesse smithdirector
Richard Winslowdirector (resigned 1/27/19)
Jyll Hubbard-salkDIRECTOR (resigned 5/21/19)
Karen Rosenthal TellerDirector (resigned 5/21/19)
Akash KanojiaSecretary (resigned 12/31/19)
Amy WuTreasurer
Laurie LessageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,312,623
Program Service Revenue
$98,670
Investment Income
$4
Other Revenue
$0
All Other Contributions
$1,312,623
Change in Net Assets
$727,796

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,411,297
Revenue Not Reported on Form 990
$38,175
Total Revenue per Audited Statements
$1,449,472
Total Revenue per Form 990
$1,411,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$419,822
Other Expenses$261,274
Total Fundraising Expense$73,891
Grants and Similar Amounts Paid$2,405
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$191,317$55,779$10,055$257,151
Current Officers, Directors, Trustees, and Key Employees$90,318$26,332$4,747$121,397
Fees for Services Other$24,787$39,194$48,946$112,927
Fees for Services Accounting-$54,288-$54,288
Occupancy$25,806$9,054$1,726$36,586
Payroll Taxes$23,786$6,935$1,250$31,971
Office Expenses$18,234$7,990$860$27,084
Other Employee Benefits$6,921$2,018$364$9,303
Travel$4,286$1,904$123$6,313
Insurance$2,700$787$142$3,629
Other Expenses$2,660$918$166$2,660
Grants to Domestic Individuals$2,405--$2,405
Total Functional Expenses$404,411$205,199$73,891$683,501

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$721,676
Expenses per Audited Statements$683,501
Total Expenses per Form 990$683,501
Expenses Not Reported on Form 990$38,175
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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 35% controlled entity
No
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

Prior to each years filing, Lineage Projects Form 990 is presented by our auditor to- the Board Finance and Audit Committee, which includes the Board Treasurer, the Executive Director, and the Director of Finance and Administrationeach of whom have time to review the Form 990 in detail and ask questions of the auditor. Additionally, prior to filing, the Form 990 is circulated to the full Board of Directors for review.

FORM 990 PART VI, Section 8, LINE 12C

Yes, Lineage Project has a written conflict of interest policy. New board members review and sign the policy as part of their orientation to board service. All board members review and sign the written policy on an annual basis. The Board Chair, Governance Committee, and Executive Director are primarily responsible for the first steps in assessing any potential conflicts of interest among board members and enforcing compliance. Should a perceived or actual conflict require additional attention beyond the Chair and/or Governance Committee, it would be raised with the entire Board of Directors and, if warranted, outside counsel.

Form 990, Part VI, Line 13 & 14

In 2019, the Lineage Project had draft written policies for whistleblower and document retention and destruction. These were reviewed and circulated to the Finance and , but no formal board vote was taken on them.

Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Lineage Project Inc
EIN
47-1113535
In Care Of
% GABRIELLE HOROWITZ-PRISCO
Phone
7183602303
Address
228 Park Ave S PMB98592, New York, NY 10003

Signing Officer

Name
Gabrielle Horowitz-prisco
Title
Executive Director
Phone
7183602303
Signed
2020-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gabrielle Horowitz-prisco
Formed
2003
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
15
Volunteers
15

Preparer

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

Additional Explanations

FORM 990, PART III, Line 1 - Mission Statement

Lineage Project teaches trauma-sensitive mindfulness to support the holistic well-being of young people, ages 1124, navigating serious challenges and the adults who work with them. Lineage works within the justice, education, shelter, mental health, and foster care systems, and with community organizations. Lineage classes are built around a 3-part program model that weaves together facilitated discussion, movement practices (e.g., yoga/Tai Chi), and guided meditation. Our students build community while learning concrete stress management, trauma mitigation, and resilience-building skills. Lineages mindfulness-based professional development supports staff in working more effectively and empathetically with young people, and reduces the secondary trauma and burnout that can lead to staff turnover. Through our simultaneous work with young people and staff, we foster cultures of interconnection and resilience within NYC systems.

FORM 990, PART III, LIne 4A, program description

In 2019, Lineage served approximately 900 young people and adults in 20 sites across NYC. We taught within the justice, education, shelter, mental health, and foster care systems, and with community organizations. All classes were based on the Lineage Model, a 3-part teaching strategy (meditation, theme-based group dialogue, and mindful movement) designed to tap into our students innate wisdom and resilience. As one Lineage student put it - Coming to this class and learning mindfulness taught me to have compassion not just for myself but for others. I learned how to deal with people and the stress they put me through and learned how to be more focused on myself and my happiness. Below are highlights from our three largest services- 1) programs for court-involved young people; 2) community programs, and 3) education programs. Programs for court-involved young people - We taught court-involved young people throughout NYC. Key accomplishments include- supporting young people navigating incarceration, launching new programs with two large youth agencies that operate Close to Home facilities for young people sentenced through Family Court, and teaching mindfulness workshops to 18- to 25-year-olds in a job-training program and the adult staff supporting them. Community Programs - We piloted a new, cohort-based program for young people, ages 11-24, who are court-involved and/or impacted by the foster care system. We conducted focus groups for teens and young adults on probation across NYC and incorporated their feedback into our program model. We also secured funding for the 2020-2021 build-out of this new program. We also taught young people in residential psychiatric care through a program that takes place in a Manhattan-based yoga studio. This program is designed to support young people as they prepare to return to their communities. Education Programs - We taught young people in suspension schools for middle and high school students. We worked in public high schools in Queens and Brooklyn, reaching students who experience a number of significant academic and behavioral challenges. We also provided professional development training for educators and school support staff, yoga teachers, and mindfulness teachers-in-training.

Form 990 Part IX Line 11G

Description:consulting fees total fees:112927

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, 2019 and 2018 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/Form990PartVIISectionAGrp/TitleTxt3Director (resigned 5/21/19)
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR (resigned 5/21/19)
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary (resigned 12/31/19)
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IRS990/Form990PartVIISectionAGrp/TitleTxt9director
IRS990/Form990PartVIISectionAGrp/TitleTxt10director
IRS990/Form990PartVIISectionAGrp/TitleTxt11director (resigned 1/27/19)
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