Civic Intelligence

Lineage Project Inc

990 • Fiscal year 2023 • EIN 47-1113535

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

228 Park Ave S PMB98592New York, NY 10003

(347) 395-2710

Siviq Scores

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

Liabilities / Assets

68th percentile

0.10x

Higher debt load relative to assets than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.14x

Higher debt load relative to revenue than 72% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

6th percentile

-62%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

94th percentile

$155,072

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 30.6% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

7th percentile

-31%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

11th percentile

-33%

Faster revenue growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$689,096

Down $304,272 (-31%) from 2022

Net Assets

Down

$618,524

Down $315,321 (-34%) from 2022

Liabilities

Up

$70,572

Up $11,049 (+19%) from 2022

Revenue

Down

$507,109

Down $250,139 (-33%) from 2022

Expenses

Up

$822,430

Up $350 (+0.0%) from 2022

Net Income

Down

-$315,321

Down $250,489 (-386%) from 2022

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

2023

Assets$689,096
Liabilities$70,572
Net Assets$618,524

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

2023

Revenue$507,109
Expenses$822,430
Net Income-$315,321
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$507,109
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 systems and life changes. See schedule O for complete mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$942,304$543,256▼ $399,048
Accounts Receivable$44,058$108,618▲ $64,560
Pledges and Grants Receivable$0$25,000▲ $25,000
Prepaid Expenses and Deferred Charges$4,489$5,779▲ $1,290
Savings and Temporary Cash Investments$2,517$4,018▲ $1,501
Land, Buildings, and Equipment, Net$0$2,425▲ $2,425
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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$993,368$689,096▼ $304,272
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$59,473$69,230▲ $9,757
Deferred Revenue$50$1,342▲ $1,292
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$59,523$70,572▲ $11,049
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$811,174$495,020▼ $316,154
Net Assets With Donor Restrictions$122,671$123,504▲ $833
Total Net Assets Fund Balance$933,845$618,524▼ $315,321
Total Liabilities and Net Assets / Fund Balance$993,368$689,096▼ $304,272

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,425$933$3,358
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica MingusCo-executive DirectorFT$116,137$38,935$155,072
Gabrielle PriscoCo-executive DirectorFT$127,030$17,779$144,809

Board Members and Trustees

NameTitle
Gabrielle NapolitanoChair
Coss MarteDirector
Abja MidhaDirector - thru 7/21/23
Erika Brown LeeSecretary- RESIGNED 06/05/23
Raymond Blum JRTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$338,804
Program Service Revenue
$168,304
Investment Income
$1
Other Revenue
$0
All Other Contributions
$338,804
Change in Net Assets
$-315,321

Audited Revenue Reconciliation

Revenue per Audited Statements
$507,109
Total Revenue per Audited Statements
$507,109
Total Revenue per Form 990
$507,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$631,134
Other Expenses$191,296
Total Fundraising Expense$57,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$228,626$85,260$19,058$332,944
Other Salaries and Wages$140,087$50,337$11,380$201,804
Other Employee Benefits$39,739$17,630$3,752$61,121
Fees for Services Other$21,669$22,678$16,673$61,020
Fees for Services Accounting-$50,091-$50,091
Payroll Taxes$22,928$10,171$2,166$35,265
Office Expenses$19,292$9,840$2,066$31,198
Information Technology$8,784$14,117-$22,901
Occupancy$7,535$3,346$756$11,637
Insurance$3,534$1,242-$4,776
Other Expenses$1,970-$1,930$3,900
Travel$1,106$1,723-$2,829
Conferences and Meetings$1,756$255-$2,011
Depreciation Depletion$604$269$60$933
Total Functional Expenses$497,630$266,959$57,841$822,430

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$822,430
Total Expenses per Audited Statements$822,430
Total Expenses per Form 990$822,430
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

Part VI, Line 11B

Prior to each year's filing, Lineage Project's Form 990 is presented by the external accounting firm handling that years' independent review or audit to: the Board of Director's Finance and Audit Committee (FAC), including the Board Treasurer and the Co-Executive Directors-each of whom have time to comprehensively review the Form 990 and ask questions of the firm. As a standing practice, the Form 990 is also circulated to the entire Board of Directors for a more generalized review.

FORM 990, Part VI, Section 19

During the tax year, Lineage Project's Audited/Reviewed Financial Statements and Form 990s from prior fiscal years were made available to the public for review/download via the organization's website (lineageproject.org). Additionally, other governing documents and the organization's conflict of interest policy were made available to the public by request.

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

Yes, Lineage Project has a written conflict of interest policy, and the organization regularly and consistently monitored and enforced compliance with the policy during the tax year. All members of the Board of Directors 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. Lineage's Board Chair and our Co-Executive Directors 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, Section B, 15 A and B

Yes, the process for assessing and determining compensation for the Co-Executive Directors included independent review and approval by the Board of Directors, whose deliberation and decision was contemporaneously substantiated.

Filing and Contact Details

Filer

Filer Name
Lineage Project Inc
EIN
47-1113535
In Care Of
% JESSICA MINGUS
Phone
3473952710
Address
228 Park Ave S PMB98592, New York, NY 10003

Signing Officer

Name
Jessica Mingus
Title
Co-Executive Director
Phone
3473952710
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Mingus
Formed
2003
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
11
Volunteers
3

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 (14-24 y.o.) and adult staff inside NYC's criminal legal, foster care, education, shelter, immigration, and school suspension systems-providing easy-to-use tools to manage stress and uncertainty; nourishing students' imaginations and "mental fitness" (as some students in an incarceration facility describe it); cultivating collective care and community; and breaking down systemic race/class barriers to mindfulness education. We're also beginning to build professional pathways for alumni; teach in Spanish; and work with caregivers. Lineage Project's vision is for young people-especially Black & brown young people inside/impacted by systems-to: 1) access free, simple, portable mindfulness tools that support inner + collective wellbeing; 2) learn about their brains, bodies, and nervous systems in ways that make sense to them, are attuned to/reflective of their lived experiences, and help them move through life with-whenever possible-more ease, choice, joy, and capacity; and 3) experience a deep sense of belonging, support and care-particularly from the adults around them.

FORM 990, PART III, program descriptions - line 4A

4a. Whole Facility Program The Whole Facility program embeds culturally-resonant, trauma-conscious mindfulness and somatics into the organizational culture of NYC systems by working with staff members (both direct service and executive), young people, and caregivers (whenever possible) in a single facility or institution deeply, over time. To our knowledge, mindfulness work inside systems has never been done at this depth/scale. Why the Whole Facility Model: There is an established empirical research base about the benefits of consistent mindfulness practice as an alternative or complementary treatment for depression, PTSD, and other mental challenges. However, this research doesn't account for-let alone center-the unique challenges, experiences and needs of young people inside of complex, traumatic and under-resourced systems. It also doesn't account for the needs of the adults that make up these systems, or the relationships between the adults and young people inside them. The Whole Facility Program changes that. Linage's 23+ years of experience working with young people in the criminal legal and other systems make crystal clear that simultaneously working with young people and adult staff is essential to the mental health and wellbeing of the young people inside any facility/institution/system. Systems, after all, are made up of people. Moment by moment, and action by action, staff members inside systems and institutions-from senior administrators, therapists and case managers to the people who work in a cafeteria-are essential stakeholders in transforming the legacies of structural harm and racialized oppression that have pervaded them from their founding. Additionally, young people inside systems are often seen as problems to be fixed, and their insights, awareness, and strategies for coping are not valued or built on. Further, young people and adult staff are rarely given opportunities to share with one another-in structured and supported ways-what is happening in and for them-and they are rarely supported to co-build community within an environment that can damage them both. Program evaluation is integral to the Whole Facility model. Working with Dr. Anna MacKay-Brandt, a clinical neuropsychologist at the NYS Nathan Kline Institute for Psychiatric Research, program implementation and evaluation data will be used to determine the feasibility of replicating/scaling this program in other institutional settings. In 2022, in partnership with the social services agency Rising Ground (RG), Lineage designed and implemented our first "Whole Facility" program-providing mindfulness training to every young person and staff member at a "Close to Home" incarceration facility. Highlights of the 9-month program include: Weekly trauma-sensitive mindfulness classes for incarcerated young people: that incorporated culturally-resonant multimedia; Three-tiered staff professional development: - Monthly professional development trainings for staff from multiple Rising Ground facilities across NYC; - Weekly sustainability learning labs for staff; and - Day-long retreats for site directors, administrators, and front-line staff designed to offer a restorative space for mindfulness practice, journaling, and collective-care exercises to support team building and sustainability. Customized recordings-called "portable practices"-to increase participants' continued access to mindfulness activities; Substantive qualitative data from participants and Lineage staff delivering curriculum on the ground. The professional development dimension of this pilot represents the most comprehensive staff training in Lineage's history, with the broadest reach. We trained a diverse range of Rising Ground staff-including front-line facility staff, youth counselors, therapists, facility directors, clinical supervisors, and the new Vice-President of Programs. Additionally, Rising Ground's program model centers credible messengers (people who themselves are directly impa

FORM 990, Part III, Program description, line 4B

Programs for Young People Inside/Impacted by Systems: Our core mindfulness programs are generally held inside systems, facilities, institutions, and schools, with options for remote programs. These classes are typically 1-hour long and run 1-3 times per week, for an average of 3-9 months. Whether participants engage with us for a few classes or several months, we provide them with information and tools for portable personal practices that can continuously support their wellbeing. Whenever possible, we teach young people and system staff side-by-side. Some of the most powerful breakthroughs happen when young people and adult staff step outside of their usual ways of being and practice together. Of note, alumni of all our programs for young people have lifetime access to our Public Trainings, free of charge. 1) We taught our core trauma-sensitive mindfulness programs to young people (12-24) in/impacted by systems at 8 sites across NYC. We taught young people at/in partnership with: Trinity Youth After School (sports, art, educational programs); Rising Ground (agency operating incarceration facilities); Capitol Juvenile Secure Detention Center (a pretrial juvenile jail"); Homes for the Homeless (operates shelters and services for families that are unhoused); NYC DYCD (city agency funding youth programs); Brooklyn Emerging Leaders Academy ("BELA"-an all-girls' charter high school in Bed-Stuy, Brooklyn); Crotona Academy (an "alternate learning center" for students who have been suspended from their home schools); and Leaders High School (an Outward Bound school). The Clinical Director of Rising Ground said this about Lineage's work with incarcerated young people: "One thing that our clinical staff is always trying [is] to have the youth make connections between feelings, thoughts, and actions. [Lineage classes give] young people a chance to practice that process of noticing what's happening for them in the moment. They learn to say, 'What are things that can help me Take a second and stop and think before I act? How do I stop and make a safe decision for myself right now?'...Mindfulness helps them see what's really going on."

FORM 990 PART III, Program description, line 4C

4c. Programs for Systems Staff: Through our professional development (PD) work with the adults who make up NYC systems, Lineage supports them to: 1) acknowledge and help mitigate their (and their peers') compassion fatigue, secondary trauma, and burnout; 2) more deeply understand the critical impact their inner regulation and wellbeing have on young people; 3) cultivate and sustain increased empathy for the young people they work with-who are all too often seen by systems as problems to fix; 4) more skillfully conduct high-stakes relational work with young people experiencing trauma; and 5) learn how/when to employ mindfulness tools at work-to support both themselves and young people. We do all of this by increasing staff's access to strategies and education about the brain, body, and nervous system-including tools to support their inner regulation, and ability to co-regulate when interacting with young people. We trained staff at 5 sites that work with young people inside systems-supporting staff members to work more effectively and empathetically with young people, reducing their secondary trauma and burnout, and building cultures of collective care inside their organizations. Since 2020, we have seen a significant uptick in demand for our professional development (PD) work. Initially catalyzed by the pandemic, this demand has remained high. As noted by one school administrator, professionals of all stripes are "woefully underprepared" to meet young people's complex needs in this moment. Professional Development (PD) highlights include: A 5-month long professional training for student advisors, administrators and faculty at the City University of New York's ASAP Foster Care Initiative (a university program designed to provide a structured support system for students with a history in foster care by providing access to academic, social, financial and psychosocial support). Professional development workshops/trainings for staff at: John Adams High School (a community school in Queens); Youth Represent (community legal services for young people of color); Kids In Need of Defence ("KIND"-an NGO devoted to the protection of unaccompanied and separated children); and the Interdependence Project (nonprofit educating + supporting mindfulness teachers). Participants in a 2023 training for 60 youth workers at WhedCO were asked how mindfulness and collective care would shift their workplace. They said: "There would not be so much chaos, more positive energy." "It would improve morale." [E]veryone would try harder to support one another and check in with one another in a more meaningful way." "It would keep us open-minded."

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 30, 2023 and 2022 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/PersonNm1GABRIELLE PRISCO
IRS990/Form990PartVIISectionAGrp/PersonNm2Gabrielle Napolitano
IRS990/Form990PartVIISectionAGrp/PersonNm3Raymond Blum JR
IRS990/Form990PartVIISectionAGrp/PersonNm4Erika Brown Lee
IRS990/Form990PartVIISectionAGrp/PersonNm5Coss Marte
IRS990/Form990PartVIISectionAGrp/PersonNm6Abja Midha
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IRS990/Form990PartVIISectionAGrp/TitleTxt1CO-EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary- RESIGNED 06/05/23
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director - thru 7/21/23
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IRS990/ProgSrvcAccomActy2Grp/Desc0Programs for Young People Inside/Impacted by Systems: Please See Schedule O for full program description
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IRS990/ProgSrvcAccomActy3Grp/Desc0Spanish-language Programs: Please See Schedule O for full program description
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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 30, 2023 and 2022 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART X, LINE 2
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