Civic Intelligence

Lineage Project Inc

990 • Fiscal year 2021 • EIN 47-1113535

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

228 Park Ave SPMB98592New York, NY 10003

(347) 395-2710

Siviq Scores

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

Liabilities / Assets

48th percentile

0.06x

Higher debt load relative to assets than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

76th percentile

0.38x

Higher debt load relative to revenue than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

2nd percentile

-115%

Higher net margin than 2% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

41st percentile

$13,572

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

6th percentile

-15%

Faster asset growth than 6% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

2nd percentile

-74%

Faster revenue growth than 2% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,062,532

Down $188,280 (-15%) from 2020

Net Assets

Down

$998,677

Down $193,937 (-16%) from 2020

Liabilities

Up

$63,855

Up $5,657 (+9.7%) from 2020

Revenue

Down

$169,270

Down $482,646 (-74%) from 2020

Expenses

Down

$363,207

Down $295,499 (-45%) from 2020

Net Income

Down

-$193,937

Down $187,147 (-2756%) from 2020

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

2021

Assets$1,062,532
Liabilities$63,855
Net Assets$998,677

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

2021

Revenue$169,270
Expenses$363,207
Net Income-$193,937
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2021v4.2
Gross Receipts
$169,270
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$857,556$690,855▼ $166,701
Pledges and Grants Receivable$300,000$300,000→ $0
Accounts Receivable$86,768$64,448▼ $22,320
Prepaid Expenses and Deferred Charges$3,974$4,713▲ $739
Savings and Temporary Cash Investments$2,514$2,516▲ $2
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$1,250,812$1,062,532▼ $188,280
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$58,198$63,855▲ $5,657
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$58,198$63,855▲ $5,657
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$702,671$607,096▼ $95,575
Net Assets With Donor Restrictions$489,943$391,581▼ $98,362
Total Net Assets Fund Balance$1,192,614$998,677▼ $193,937
Total Liabilities and Net Assets / Fund Balance$1,250,812$1,062,532▼ $188,280
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Gabrielle PriscoExecutive DirectorFT$13,572$13,572

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$147,690
Program Service Revenue
$21,580
Investment Income
$0
Other Revenue
$0
All Other Contributions
$20,057
Change in Net Assets
$-193,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$169,270
Revenue Not Reported on Form 990
$1,048
Total Revenue per Audited Statements
$170,318
Total Revenue per Form 990
$169,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,900
Other Expenses$153,307
Total Fundraising Expense$21,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$111,858$27,843$7,078$146,779
Fees for Services Other$15,644$67,066$9,040$91,750
Other Salaries and Wages$33,430$8,012$2,033$43,475
Fees for Services Accounting-$26,593-$26,593
Payroll Taxes$10,405$3,030$776$14,211
Office Expenses$5,218$7,399-$12,617
Other Expenses$5,766$0$1,950$5,766
Other Employee Benefits$3,980$1,159$296$5,435
Insurance$1,301$481-$1,782
Occupancy$684$1,034-$1,718
Travel-$470-$470
Total Functional Expenses$197,675$144,359$21,173$363,207

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$364,255
Expenses per Audited Statements$363,207
Total Expenses per Form 990$363,207
Expenses Not Reported on Form 990$1,048
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
Yes
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
Yes
Other officer compensation reviewed
Yes
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 its auditor to: the members of the Board of Director's Finance and Audit Committee, including 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. All board members review and sign the written policy on an annual basis, and new board members review and sign the policy as part of their orientation to board service. 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.

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 15

The Executive Director is hired by the board of directors who reviews resumes, interviews candidates and establishes/approves the rate of pay.

Filing and Contact Details

Filer

Filer Name
Lineage Project Inc
EIN
47-1113535
In Care Of
% GABRIELLE PRISCO
Phone
3473952710
Address
228 Park Ave SPMB98592, New York, NY 10003

Signing Officer

Name
Gabrielle Prisco
Title
Executive Director
Phone
3473952710
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gabrielle Prisco
Formed
2003
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
0
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 Lineage teaches trauma-sensitive mindfulness to young people (12 - 24 years old) and adult staff inside NYC's court, foster care, education, shelter, immigration, psychiatric, and suspension systems. Our programs break down race/class barriers to mindfulness education so that young people-especially Black and brown young people inside of/impacted by systems-can: 1) access beneficial mindfulness tools to support their wellbeing; and 2) feel seen and supported through meaningful connection to peers/adult staff in the midst of challenging situations. Our programs for young people nourish inner/collective wellbeing, joy, reflection, and connection. We teach using a three-part model that fosters embodied awareness through movement (e.g., yoga/qi gong), thematic discussions, and guided meditation. Our staff work introduces concrete practices to foster cultures of collective care and provides trauma/nervous system education to mitigate secondary trauma and staff burnout.

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

Below are service accomplishments from our three largest 2021 program areas: 1) Community-based programs; 2) Programs for court-involved/incarcerated young people; and 3) Mindfulness-based professional development training for adult staff who work with young people inside/impacted by NYC systems. Community-Based Programs In 2021, we taught young people at community-based NYC organizations that work with young people inside/impacted by systems and their caregivers. A critical new focus of our work is offering mindfulness programs in Spanish. We launched our first-ever Spanish language program, in partnership with Terra Firma at Montefiore (a nationally-recognized medical-legal partnership promoting the well-being of immigrant children through direct services and advocacy). This program was for teenagers who came to the U.S. as unaccompanied minors, mostly from Central America. We also continued our partnership with Boys Club of New York through virtual programs-teaching young people, 12-15 years old, mindfulness, yoga, and qi gong practices to help them manage the stress, anxiety, and uncertainty of the pandemic. Additionally, we taught a virtual mindfulness program for young people and their caregivers in partnership with the NYC Department of Youth and Community Development-providing participants with opportunities to learn short, simple mindfulness practices to support their wellbeing. These programs were integrated into family game nights that were available, free of charge, to families across all five boroughs. Programs for Court-Involved Young People In 2021, we taught our first hybrid (virtual + in-person) mindfulness program for young people incarcerated in a "Close to Home" facility in Brooklyn, operated by the human services agency Rising Ground. We supported young people navigating the compounded challenges of being incarcerated during the pandemic-teaching them simple, concrete mindfulness-based strategies to help them cope with and manage the stress and uncertainty of court appearances and their transitions back into the community. All participants were given certificates of completion for their time spent in our program. Additionally, these certificates were included in young peoples' administrative documentation, and could be shared with their lawyers and judges during subsequent court appearances. Professional Trainings In 2021, we offered mindfulness-based professional development (PD) trainings to participants across New York State. (Our transition to virtual programming during the pandemic made it possible for us to expand our programs' geographic reach). We trained adults who work homeless youth and families across New York State (NYS TEACHS), classroom teachers and administrators in charter schools for middle schoolers and highschoolers (New Visions for Public Education), and mindfulness teachers-in-training seeking specialized techniques for working with young people (Interdependence Project). Participants learned how to: 1) make more skillful, empathic, and intentional decisions about how they conduct their high-stakes relational work with young people experiencing disproportionately high levels of interpersonal trauma; and 2) how and when to employ concrete, practical, and specialized tools/supports that can help staff sustain themselves amidst the stress, vicarious trauma, and immense emotional toll of working inside systems serving system involved/impacted young people. Across our virtual sites, staff reported learning valuable coping skills for managing stress, and an increase in their sense of connection to others during an acutely uncertain and isolating time. One educator who participated in a three-part training for principals and teachers commented: "The topics and tools covered were relevant to my work. We learned quick regulation techniques that can be used for ourselves and our students."

Form 990 Part IX Line 11G

Description:other professional fees total fees:91750

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 June 31, 2021 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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