Civic Intelligence

Lineage Project Inc

990 • Fiscal year 2024 • EIN 47-1113535

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 17, 2025

228 Park Ave S PMB 98592New York, NY 10003

(347) 413-1765

Siviq Scores

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

Liabilities / Assets

90th percentile

0.50x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

5th percentile

-129%

Higher net margin than 5% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$160,338

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 42.3% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

8th percentile

-63%

Faster asset growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-25%

Faster revenue growth than 22% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$257,462

Down $431,634 (-63%) from 2023

Net Assets

Down

$127,444

Down $491,080 (-79%) from 2023

Liabilities

Up

$130,018

Up $59,446 (+84%) from 2023

Revenue

Down

$379,299

Down $127,810 (-25%) from 2023

Expenses

Up

$870,379

Up $47,949 (+5.8%) from 2023

Net Income

Down

-$491,080

Down $175,759 (-56%) from 2023

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

2024

Assets$257,462
Liabilities$130,018
Net Assets$127,444

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

2024

Revenue$379,299
Expenses$870,379
Net Income-$491,080
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 17, 2025
Return Version
2023v6.0
Gross Receipts
$379,299
Mission and Program Overview

Mission

See schedule o for detailed description

Teaches trauma-sensitive mindfulness to young people and adult staff inside NYC's criminal legal, foster care, and other systems. See schedule O for complete mission statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$543,256$188,365▼ $354,891
Savings and Temporary Cash Investments$4,018$32,998▲ $28,980
Accounts Receivable$108,618$26,904▼ $81,714
Pledges and Grants Receivable$25,000$0▼ $25,000
Prepaid Expenses and Deferred Charges$5,779$7,889▲ $2,110
Land, Buildings, and Equipment, Net$2,425$1,306▼ $1,119
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$689,096$257,462▼ $431,634
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$69,230$130,018▲ $60,788
Deferred Revenue$1,342$0▼ $1,342
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$70,572$130,018▲ $59,446
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$495,020$117,836▼ $377,184
Net Assets With Donor Restrictions$123,504$9,608▼ $113,896
Total Net Assets Fund Balance$618,524$127,444▼ $491,080
Total Liabilities and Net Assets / Fund Balance$689,096$257,462▼ $431,634

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,306$2,052$3,358
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gabrielle PriscoCo-Executive DirectorFT$133,110$18,409$133,110
Jessica MingusCo-Executive DirectorFT$117,534$42,804$117,534

Board Members and Trustees

NameTitle
Gabrielle NapolitanoChair
Coss MarteDirector
Abja MidhaDirector - THRU 7/21/2023
Raymond Blum JRTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$311,146
Program Service Revenue
$64,727
Investment Income
$3,426
Other Revenue
$0
All Other Contributions
$311,146
Change in Net Assets
$-491,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$682,335
Other Expenses$188,044
Total Fundraising Expense$52,466
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$244,206$132,395$26,083$402,684
Other Salaries and Wages$92,077$98,088$4,428$194,593
Fees for Services Accounting-$57,876-$57,876
Fees for Services Other$13,771$23,265$9,852$46,888
Other Employee Benefits$24,108$16,278$2,538$42,924
Payroll Taxes$21,818$16,518$2,115$40,451
Fees for Services Legal-$19,797-$19,797
Information Technology$4,400$9,539$1,198$15,137
Other Expenses$13,462$1,711$5,221$13,462
Office Expenses$2,947$8,331$493$11,771
Occupancy$4,037$2,247$409$6,693
Insurance$3,034$1,617-$4,651
Travel$613$1,405-$2,018
Pension Plan Contributions$1,129$493$61$1,683
Depreciation Depletion$675$376$68$1,119
Total Functional Expenses$426,277$391,636$52,466$870,379
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 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 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.

Part VI, Line 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 15A-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
3474131765
Address
228 Park Ave S PMB 98592, New York, NY 10003

Signing Officer

Name
Jessica Mingus
Title
Executive Director
Phone
3473952710
Signed
2025-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Mingus
Formed
2003
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
8
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 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. Nature of Activities Teaching Model: Lineage's teaching is grounded in cutting-edge research on trauma and neurobiology and 23+ years of experience. At the heart of our work is an understanding of how traumatic experiences impact the brain, body and nervous system; and a belief that our students are ultimately their own best teachers. Our three-part program model uses a theme (e.g., "inner power") to weave together movement (e.g., yoga; Qi Gong), facilitated dialogue on guiding questions (e.g., "share about a quality in yourself that represents your inner power"), and guided meditation. 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. We also teach young people in Spanish. Community Program: This 10-16-week, cohort-based, intensive mindfulness training program. The vast majority of students are BIPOC. Participants learn about mindfulness in the context of the nervous system and neurobiology; practice socially engaged mindfulness that is responsive to the realities of daily life in the world we live in; create independent projects; teach mindfulness to peers; and earn meaningful stipends and graduation certificates. 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. Public Trainings: We train educators, social workers, caregivers, caseworkers, and credible messengers on trauma sensitive mindfulness work with young people. We offer both intensive, three-day trainings and shorter, topic-focused workshops. Trainings are a mix of in-person and online with participation from across the United States. Mindful Design + Community Education Fellowship: We collaborated with an inaugural cohort of fellows to co-create the Mindful Design + Community Education materials for the general public-an advanced mentorship program open only to Community Program graduates.

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

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.

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

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, LIne 4C, program description

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, 2024 and 2023 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/PersonNm0Jessica Mingus
IRS990/Form990PartVIISectionAGrp/PersonNm1GABRIELLE PRISCO
IRS990/Form990PartVIISectionAGrp/PersonNm2Gabrielle Napolitano
IRS990/Form990PartVIISectionAGrp/PersonNm3Raymond Blum JR
IRS990/Form990PartVIISectionAGrp/PersonNm4Coss Marte
IRS990/Form990PartVIISectionAGrp/PersonNm5Abja Midha
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director - THRU 7/21/2023
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IRS990/PrincipalOfficerNm0Jessica Mingus
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IRS990/ProgSrvcAccomActy3Grp/Desc0Community Program This year, our third Community Program cohort graduated. This 10-16-week, cohort-based, intensive mindfulness training program teaches teenagers about mindfulness in the context of the nervous system and neurobiology. They practiced socially engaged mindfulness that is responsive to the realities of daily life in the world we live in and created independent projects; and taught mindfulness to peers. All students were paid stipends for their participation and travel to and from the program.
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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, 2024 and 2023 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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