Civic Intelligence

Lineage Project Inc

990 • Fiscal year 2020 • EIN 47-1113535

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

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

39th percentile

0.05x

Higher debt load relative to assets than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

41st percentile

0.09x

Higher debt load relative to revenue than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

34th percentile

-1.0%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

79th percentile

$130,012

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 19.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

33rd percentile

0.3%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

7th percentile

-54%

Faster revenue growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,250,812

Up $4,221 (+0.3%) from 2019

Net Assets

Down

$1,192,614

Down $6,790 (-0.6%) from 2019

Liabilities

Up

$58,198

Up $11,011 (+23%) from 2019

Revenue

Down

$651,916

Down $759,381 (-54%) from 2019

Expenses

Down

$658,706

Down $24,795 (-3.6%) from 2019

Net Income

Down

-$6,790

Down $734,586 (-101%) from 2019

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

2020

Assets$1,250,812
Liabilities$58,198
Net Assets$1,192,614

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

2020

Revenue$651,916
Expenses$658,706
Net Income-$6,790
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$651,916
Mission and Program Overview

Mission

See schedule o for detailed description

Teaches trauma-sensitive mindfulness to young people for inner/collective well being as they navigate life challenges - see Schedule O for complete mission statement

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$583,685$857,556▲ $273,871
Pledges and Grants Receivable$583,352$300,000▼ $283,352
Accounts Receivable$24,895$86,768▲ $61,873
Prepaid Expenses and Deferred Charges$2,755$3,974▲ $1,219
Savings and Temporary Cash Investments$2,511$2,514▲ $3
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$1,246,591$1,250,812▲ $4,221
Other Assets Total$49,393$0▼ $49,393
Liabilities
Accounts Payable and Accrued Expenses$47,187$58,198▲ $11,011
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$47,187$58,198▲ $11,011
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$447,060$702,671▲ $255,611
Net Assets With Donor Restrictions$752,344$489,943▼ $262,401
Total Net Assets Fund Balance$1,199,404$1,192,614▼ $6,790
Total Liabilities and Net Assets / Fund Balance$1,246,591$1,250,812▲ $4,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gabrielle Horowitz-priscoCo- Executive DirectorFT$106,312$23,700$130,012
Jessica MingusCo-Executive DirectorFT$100,656$16,983$117,639

Board Members and Trustees

NameTitle
Carolina JannicelliCo-Chair
Gabby NapolitanoCo-Chair
Amy WuDirector
Antonia BeltDirector
Coss MarteDirector
Jason DurschlagDirector
Jessica Resler Resigned 62320Director
Laurie LessageDirector
Nathaniel DiRenzoDirector
Jessie SmithDirector (Resigned 6/23/20)
Abja MidhaTreasurer
Raymond BlumTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$585,492
Program Service Revenue
$66,424
Investment Income
$0
Other Revenue
$0
All Other Contributions
$507,529
Change in Net Assets
$-6,790

Audited Revenue Reconciliation

Revenue per Audited Statements
$651,916
Revenue Not Reported on Form 990
$24,716
Total Revenue per Audited Statements
$676,632
Total Revenue per Form 990
$651,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$447,881
Other Expenses$209,625
Total Fundraising Expense$61,011
Grants and Similar Amounts Paid$1,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$184,794$48,912$13,946$247,652
Other Salaries and Wages$120,484$31,890$9,091$161,465
Fees for Services Other$34,307$36,497$27,596$98,400
Fees for Services Accounting-$52,061-$52,061
Payroll Taxes$23,093$6,112$1,743$30,948
Office Expenses$15,612$9,029$1,505$26,146
Occupancy$12,841$4,394$1,240$18,475
Other Employee Benefits$5,832$1,544$440$7,816
Other Expenses$3,508$932$4,945$4,945
Insurance$2,659$707$201$3,567
Travel$939$348$39$1,326
Grants to Domestic Individuals$1,200--$1,200
Total Functional Expenses$405,269$192,426$61,011$658,706

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$683,422
Expenses per Audited Statements$658,706
Total Expenses per Form 990$658,706
Expenses Not Reported on Form 990$24,716
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 year's filing, Lineage Project's Form 990 is presented by our auditor to: the Board Finance and Audit Committee, which includes the Board Treasurer; the Executive Director(s); and the Director of Finance and Administration-each 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. Additionally, all board members review and sign the written policy on an annual basis. The Board Chair, the board's Executive Committee, and the Executive Director(s) 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 these parties, 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 Audit Committee, but no formal board vote was taken.

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.

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 Horrowitz-prisco
Title
Executive Director
Phone
7183602303
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gabrielle Horrowitz-prisco
Formed
2003
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
11
Volunteers
11

Preparer

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

Additional Explanations

FORM 990, PART I and III, Line 1 - Mission Statement

Mission statement Teaches trauma-sensitive mindfulness to young people for inner/collective well-being as they navigate life challenges, including the court, foster care, psychiatric, shelter, immigration, and education systems. Simultaneously supports staff inside these systems. Lineage Project teaches trauma-sensitive and culturally competent mindfulness practices to young people, ages 12 to 24, who are navigating serious life challenges, including involvement in the court, foster care, psychiatric care, shelter, immigration, school suspension, and education systems. Our programs support young people in cultivating inner/collective well-being and resilience, and strengthen community bonds. We also teach mindfulness to the staff working inside of these systems-helping them co-regulate with young people, and mitigating their secondary trauma and burnout. Our simultaneous work with young people and staff helps build cultures of greater support and empathy inside NYC's most complex and overtaxed systems.

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

"My participation in the Lineage class made me more aware of my subconscious self. It allowed me to practice skills I otherwise wouldn't have." - Student, age 17, Lineage program with the NYC Department of Probation In 2020, Lineage held 260 classes, serving 885 participants (476 young people and 409 adults) across 25 sites throughout New York City. All classes were based on the "Lineage Model," a 3-part teaching strategy (theme-based group dialogue, meditation, and mindful movement) designed to tap into our students' innate wisdom and resilience. As one 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." In 2020, we also launched our first-ever Spanish language program. And we piloted the Community Program-a new, cohort-based program that will include pathways for alumni to become mindfulness teachers. Below are highlights from our three largest services in 2020: 1) programs for court-involved/incarcerated young people; 2) community-based programs; and 3) mindfulness professional development trainings. Programs for Young People Who Are Court-Involved/Incarcerated Key Accomplishments: In 2020, we taught young people with court involvement by partnering with various institutions across NYC such as Alternative Learning Centers, nonprofit human services organizations, and the Department of Probation. Through a new program with the New York Justice Initiative, we taught young people impacted by the legal system, their caregivers, and mentors. Across our virtual sites, students and staff reported learning valuable coping skills for managing stress and an increasing sense of connection to others during an acutely uncertain and isolating time. Community-Based Programs Key Accomplishments: In 2020, we taught young people at community-based organizations across NYC for young people, and, for the first-time ever, for caregivers, for Spanish-speakers, and online for the general public. Open to young people after their release from residential treatment, Lineage taught classes in a Manhattan-based yoga studio-the use of an off-site location was designed to support these students as they prepared to return to their communities. We also partnered with Trinity Church to teach drop-in virtual classes for young people ages 13-18 citywide. Expressly and newly designed for our students' caregivers, we conducted a mindfulness workshop held at, The Boys' Club of New York. For our first Spanish program, Lineage partnered with Terra Firma, a nationally recognized NYC-based medical-legal partnership that promotes the well-being of immigrant children through direct services and advocacy. Lastly, Lineage created and offered our first-ever virtual classes for the general public: We offered 10 over the course of the year, always free of charge. We considered this new expansion of our programs to be our offering to the public, in response to the isolation and pervasive stress of the pandemic. Mindfulness Professional Development Trainings Key Accomplishments: In 2020, we offered more mindfulness-based professional development (PD) trainings for staff than ever before, including a 20-hour certificate-granting training intensive. We trained hundreds of staff across 11 sites-spanning family shelters, a school suspension site, public schools, charter schools, a foster care agency, and an organization that supports immigrant children via direct services/advocacy-with the goal of increasing support and empathy in these institutions. Participants learned practices to support their work and wellbeing, and trauma-aware mindfulness tools. One youth counselor commented: "This has been a difficult time of transition and stress, and time itself has lost meaning. I appreciate (and need) these practices to be grounded in my body and to manage my stress."

Form 990 Part IX Line 11G

Description:consulting fees total fees:98400

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, 2020 and 2019 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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