2023-11-14T14:23:58-06:00 2022-12-31 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2022-01-01 202041093 MINDLEAPS MIND 6469021295 116 WEST 23RD STREET 5TH FLOOR NEW YORK NY 10011 REBECCA DAVIS EXECUTIVE DIRECTOR 6469021295 2023-10-31 1 REBECCA DAVIS 999009999 0 CHRISTABEL VALLADARES CPA P02451559 9733281825 2023-10-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z REBECCA DAVIS 116 WEST 23RD STREET 5TH FLOOR NEW YORK NY 10011 1103152 0 X WWW.MINDLEAPS.ORG X 2005 PA MINDLEAPS USES DANCE TO DEVELOP THE COGNITIVE SKILLS AND SOCIAL-EMOTIONAL LEARNING OF AT-RISK YOUTH TO ENSURE THEY CAN SUCCEED IN SCHOOL, ENTER THE WORKPLACE AND LEAP FORWARD IN LIFE. 10 9 3 16 0 0 1111991 1089391 11745 11815 14 -1094 26391 0 1150141 1100112 0 0 0 0 384733 425029 0 0 55142 407242 580727 791975 1005756 358166 94356 474737 574079 45345 50331 429392 523748 X MINDLEAPS CREATES EDUCATIONAL PATHS FOR AT-RISK CHILDREN THROUGH THE CREATIVE ARTS AND 21ST CENTURY SKILLS BUILT ON DATA-DRIVEN METRICS. 0 0 155756 MINDLEAPS OPERATES IN FIVE DIFFERENT LOCATIONS IN RWANDA AND SERVED 440 CHILDREN AND VULNERABLE YOUTH IN FY22. THESE CHILDREN PARTICIPATED IN A DANCE PROGRAM TO DEVELOP COGNITIVE SKILLS AND IMPROVE EMOTIONAL REGULATION. BASED ON THE MONITORING & EVALUATION SYSTEM USED TO MEASURE THE STUDENTS' LEARNING PROGRESS, WE FOUND THAT, ON AVERAGE, CHILDREN IMPROVED THEIR COGNITIVE AND NON-COGNITIVE SKILLS BY 35% OVER 7-10 WEEKS IN THE PROGRAM: HTTPS://MINDLEAPS.ORG/RESEARCH. IN KIGALI, MINDLEAPS HELPED 175 FAMILIES IMPROVE THEIR LIVELIHOODS AND INCREASE THEIR EARNING POWER BY SUPPORTING SAVINGS AND LOANS GROUPS AND FUNDING SMALL BUSINESSES. ADDITIONALLY, MINDLEAPS SERVED 90-100 HOT MEALS DAILY TO THE COMMUNITY AND FUNDED 148 CHILDREN IN FORMAL EDUCATION. 437509 11815 IN FY22, MINDLEAPS OFFICIALLY OPENED A BRAND NEW, CUSTOM-BUILT 38,000 SQUARE FOOT CENTER IN THE CAPITAL CITY OF CONAKRY, GUINEA. AT ITS NEW HOME, MINDLEAPS SERVED 160 AT-RISK CHILDREN DAILY, OF WHICH 80 OF THESE CHILDREN WERE OUT-OF-SCHOOL. BREAKFAST AND LUNCH MEALS WERE SERVED DAILY AT THE MINDLEAPS CENTER, AND 203 CHILDREN WERE SUPPORTED IN FORMAL EDUCATION WITH SCHOOL SUPPLIES AND TUITION FEES. IN FY22, MINDLEAPS RAN ITS VIRTUAL ACADEMY PROGRAM TO PROVIDE SKILLS TRAINING TO 30 GUINEAN YOUTH AND REFUGEES AND FUNDED 10 START-UP BUSINESSES. THE FAMILY STRENGTHENING PROGRAM ORGANIZED SINGLE MOTHERS INTO SAVINGS AND LOANS GROUPS TO SUPPORT IMPROVED LIVELIHOODS AND ECONOMIC WELL-BEING IN THE COMMUNITY. 105259 MINDLEAPS OPERATED IN KAMPALA, THE CAPITAL CITY, AS WELL AS IN ORUCHINGA REFUGEE SETTLEMENT AND RWAMWANJA REFUGEE SETTLEMENT. IN TOTAL, 494 AT-RISK CHILDREN AND YOUTH COMPLETED 72 HOURS OF TRAINING IN THE MINDLEAPS DANCE PROGRAM TO IMPROVE COGNITIVE AND SOCIAL-EMOTIONAL LEARNING SKILLS. THE CHILDREN ALSO RECEIVED FOOD SUPPLEMENTS AFTER EACH CLASS. AN ADDITIONAL 76 YOUTH PARTICIPATED IN THE VIRTUAL ACADEMY TO LEARN PRACTICAL LIFE SKILLS AND ACCESS NEW JOB OPPORTUNITIES. MINDLEAPS SUPPORTED 150 CHILDREN IN FORMAL EDUCATION THROUGH TUITION FEES AND SCHOOL SUPPLIES. THE STAFF MONITORED THE PROGRESS OF THE CHILDREN IN SCHOOL AND INVOLVED THE FAMILIES IN ACTIVITIES AT THE MINDLEAPS STUDIO IN KAMPALA TO SUPPORT THE BROADER FAMILY UNIT. 169401 OTHER PROGRAM SERVICES FOR STREET CHILDREN AND OUT-OF-SCHOOL YOUTH IN POST-CONFLICT AND DEVELOPING COUNTRIES. 169401 867925 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 3 1 0 1 RW GV UG MK 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 PA NY X MINDLEAPS 6469021295 116 WEST 23RD STREET 5TH FLOOR NEW YORK NY 10011 REBECCA DAVIS EXECUTIVE DIRECTOR 50.00 X X 62538 0 0 MICHAEL MAGUIRE VICE PRESIDENT 5.00 X X 0 0 0 KATIE BAKARICH TREASURER 5.00 X X 0 0 0 CATHERINE SMITH TRUSTEE 5.00 X 0 0 0 LAMAR BAYLOR TRUSTEE 5.00 X 0 0 0 KATHY GALLO TRUSTEE 5.00 X 0 0 0 RAMIE ARIAN BOARD CHAIR 5.00 X X 0 0 0 DAVID HARTMAN SECRETARY 5.00 X X 0 0 0 ANDREA GOSFIELD TRUSTEE 5.00 X 0 0 0 ROBYN MCLEOD TRUSTEE 5.00 X 0 0 0 62538 0 0 0 0 0 0 0 160568 928823 359 1089391 PROGRAM INCOME 711120 11815 11815 11815 19 19 1927 3040 -1113 -1113 -1113 1100112 11815 0 -1094 62539 39399 7505 15635 282746 249310 10160 23276 79744 67516 3810 8418 35913 35913 2195 1507 188 500 20295 17245 1177 1873 26197 24583 1614 14178 6643 2191 5344 40607 22535 18072 46801 46446 259 96 71 71 6283 4483 1800 CAPITAL EXPANSION FOR L 220194 220194 SCHOOL FEES & ACADEMIC 94710 94710 MEAL & HEALTH PROGRAMS 23396 23396 DANCE CLOTHING & EQUIPM 17675 17675 32212 32212 1005756 867925 82689 55142 77627 133463 335452 394662 19908 4200 3726 24303 24127 2173 176 35851 41578 474737 574079 14436 30747 30909 19584 45345 50331 X -20366 304897 449758 218851 429392 523748 474737 574079 94356 0 X X 0 1 X 1 0 X 559788 660650 265841 1111991 1089391 3687661 559788 660650 265841 1111991 1089391 3687661 497990 3189671 -114 166 14 19 85 3687746 72881 0.86490 0.92160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7035 7035 0 16633 16633 0 635 459 176 176 SECURITY DEPOSITS 1350 DONATED GOODS 630 DUE FROM AFFILIATE 39598 41578 X 1100112 0 1100112 0 1100112 1005756 0 1005756 0 1005756 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION IS ALSO EXEMPT UNDER PENNSYLVANIA NONPROFIT CORPORATION LAW OF 1972. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAX HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE ORGANIZATION DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE YEAR ENDED DECEMBER 31, 2022. HOWEVER, THE ORGANIZATION IS SUBJECT TO REGULAR AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS WHICH MANAGEMENT BELIEVES WOULD BE UPHELD UPON EXAMINATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. AS REQUIRED BY LAW, THE ORGANIZATION FILES INFORMATIONAL RETURNS WITH THE FEDERAL GOVERNMENT AND VARIOUS STATES ON AN ANNUAL BASIS. THESE RETURNS ARE SUBJECT TO EXAMINATION BY THESE AUTHORITIES WITHIN CERTAIN STATUTORILY DEFINED PERIODS FOR FEDERAL AND VARIOUS STATES. RWANDA 1 37 PROGRAM SERVICES DANCE AND ACADEMIC TUTORING, HEALTH WORKSHOPS, SCHOOL SPONSORSHIP, FAMILY SUPPORT. 155756 GUINEA 1 21 PROGRAM SERVICES DANCE AND ACADEMIC TUTORING, DAILY MEALS, SCHOOL SPONSORSHIP, FAMILY SUPPORT. 437509 MAURITANIA 0 15 PROGRAM SERVICES DANCE CLASSES FOR STUDENTS AND TRAINING FOR TEACHERS. 59104 UGANDA 1 11 PROGRAM SERVICES DANCE AND ACADEMIC TUTORING, DAILY MEALS, SCHOOL SPONSORSHIP. 105259 NORTH MACEDONIA 1 7 PROGRAM SERVICES DANCE CLASSES FOR STUDENTS AND TRAINING FOR TEACHERS 13165 4 91 0 0 4 91 770793 0 770793 0 0 0 0 0 0 PART I, LINE 2: -WEEKLY SKYPES WITH ALL COUNTRY DIRECTORS AND PARTNERS -COUNTRY DIRECTORS ENTER ALL TRANSACTIONS IN QUICKBOOKS AND COLLECT AND ORGANIZE ALL RECEIPTS DAILY -MONTHLY REPORTING FROM FIELD INCLUDES: PROGRAMMATIC AND STAFF UPDATES AND SCHEDULES WRITTEN NARRATIVE REPORT FINANCIAL REPORTING NEW YORK OFFICE REVIEWS ALL DOCUMENTS AND CONFIRMS: -TRANSACTIONS MATCH BANK STATEMENT. -RECONCILIATIONS ZERO. -ALL TRANSACTIONS ARE PLACED IN THE APPROPRIATE ACCOUNT. -ALL TRANSACTIONS ARE LISTED WITH THE ASSOCIATED RECEIPT NUMBER -PETTY CASH BALANCE MATCHES WHAT IS AVAILABLE IN COUNTRY. MINDLEAPS USA CONDUCTS ANNUAL RANDOM INTERNAL AUDIT OF RECEIPTS OF RWANDA AND GUINEA ACCOUNTING. PART I, LINE 3: ACCOUNTING METHOD: ALL USE ACCRUAL METHOD PART III ACCOUNTING METHOD: FORM 990, PART VI, SECTION B, LINE 11B MINDLEAPS HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C MINDLEAPS CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. IN ADDITION WHENEVER A LARGE PURCHASE OR OTHER TRANSACTION FOR SERVICES ARE PROVIDED THEY ARE REVIEWED FOR APPROVAL. THE TRUSTEES ARE REQUIRED TO MAKE FULL DISCLOSURE OF ANY INTEREST THEY, THEIR FAMILY, OR ORGANIZATION MAY HAVE. THE BOARD THEN DECIDES IF INVOLVEMENT WOULD CONSTITUTE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD MEMBERS, AN INDEPENDENT BODY. THE QUALIFICATIONS AND EXPERIENCE OF THE INDIVIDUAL ARE ALSO TAKEN INTO ACCOUNT WHEN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 MINDLEAPS MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. FORMS 990 AND 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATION'S OFFICE AT 116 WEST 23RD STREET, SUITE 500, NEW YORK, NY 10011. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.