2024-10-21T13:08:44-05:00 2023-12-31 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2023-01-01 202041093 MINDLEAPS MIND 6469021295 116 WEST 23RD STREET 5TH FLOOR NEW YORK NY 10011 REBECCA DAVIS EXECUTIVE DIRECTOR 6469021295 2024-10-15 1 0 CHRISTABEL VALLADARES CPA P02451559 9733281825 2024-10-15 2023 2024-10-15 13:58:12Z REBECCA DAVIS 116 WEST 23RD STREET 5TH FLOOR NEW YORK NY 10011 1091793 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. 12 11 3 15 0 0 1089391 1072720 11815 2233 -1094 889 0 0 1100112 1075842 0 0 0 0 425029 535122 0 0 48269 580727 465903 1005756 1001025 94356 74817 574079 626142 50331 27577 523748 598565 X MINDLEAPS CREATES EDUCATIONAL PATHS FOR CHILDREN AND YOUTH THROUGH THE CREATIVE ARTS AND 21ST CENTURY SKILLS BUILT ON DATA-DRIVEN METRICS. 0 0 237396 IN FY23, MINDLEAPS GUINEA SERVED 160 AT-RISK CHILDREN DAILY AT THE MINDLEAPS CENTER IN NONGO, CONAKRY. THERE WERE 80 OUT-OF-SCHOOL CHILDREN AND 80 SCHOOL-SPONSORED CHILDREN THAT PARTICIPATED IN ARTS AND ACADEMIC PROGRAMMING FROM MONDAY THROUGH SATURDAY, YEAR-ROUND. BREAKFAST AND LUNCH MEALS WERE SERVED DAILY, AND 237 CHILDREN WERE SUPPORTED IN FORMAL EDUCATION WITH SCHOOL SUPPLIES AND TUITION FEES. THE FAMILY STRENGTHENING PROGRAM ORGANIZED SINGLE MOTHERS INTO SAVINGS AND LOANS GROUPS TO SUPPORT IMPROVED LIVELIHOODS AND ECONOMIC WELL-BEING IN THE COMMUNITY. MINDLEAPS GUINEA HOSTED SEVERAL HIGH LEVEL VISITORS, INCLUDING US AMBASSADOR FITRELL AND BROADWAY'S APOLLO LEVINE (MJ: THE MUSICAL). 164049 MINDLEAPS OPERATED IN FIVE DIFFERENT LOCATIONS IN RWANDA AND SERVED 1,090 CHILDREN AND FAMILIES IN FY23. CHILDREN PARTICIPATED IN A DANCE PROGRAM TO DEVELOP COGNITIVE SKILLS AND IMPROVE EMOTIONAL REGULATION. THERE WERE 121 CHILDREN SPONSORED TO ATTEND BOARDING SCHOOLS AND FORMAL EDUCATION. ANOTHER 230 CHILDREN ACCESSED TUTORING SERVICES AT THE MINDLEAPS CENTER IN KIGALI. MINDLEAPS OPERATED A PROGRAM FOR DIFFERENTLY-ABLED CHILDREN IN THE NORTHWESTERN PART OF THE COUNTRY AND CONTINUED ITS PROGRAMMING IN THREE REFUGEE CAMPS: MUGOMBWA, KIZIBA AND MAHAMA REFUGEE CAMPS. IN KIGALI, MINDLEAPS HELPED 230 FAMILIES IMPROVE THEIR LIVELIHOODS AND INCREASE THEIR EARNING POWER BY SUPPORTING SAVINGS AND LOANS GROUPS AND FUNDING SMALL BUSINESSES. 131545 MINDLEAPS OPERATED IN KAMPALA, THE CAPITAL CITY, AS WELL AS IN ORUCHINGA REFUGEE SETTLEMENT. IN TOTAL, 582 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 142 CHILDREN WERE SPONSORED IN FORMAL EDUCATION. MINDLEAPS UGANDA ALSO LAUNCHED ITS FAMILY STRENGTHENING PROGRAM IN BOTH ORUCHINGA AND KAMPALA TO HELP 89 PARENTS COMPLETE 6 MONTHS OF BUSINESS TRAINING AND ACCESS SEED LOANS TO START INCOME-GENERATING PROJECTS. 290162 IN FY23, MINDLEAPS GREW ITS NEWEST PROGRAM IN NEW YORK CITY AND ALSO PILOTED ITS DANCE PROGRAM IN PHILADELPHIA. THESE PROGRAMS SERVED CHILDREN AFFECTED BY PARENTAL INCARCERATION AND/OR CHILDREN LIVING IN COMMUNITIES WITH PARTICULARLY HIGH INCIDENCES OF GUN VIOLENCE. MINDLEAPS NORTH MACEDONIA EXPANDED ITS PROGRAMMING TO IMPROVE ETHNIC RELATIONS THROUGH MIXED ACADEMIC LEARNING OPPORTUNITIES. 290162 823152 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 13 0 1 3 1 0 1 RW GV UG MK 0 0 0 0 0 0 0 0 X 12 11 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 75000 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 RAMIE ARIAN CHAIRPERSON 5.00 X X 0 0 0 DAVID HARTMAN SECRETARY 5.00 X X 0 0 0 ROBYN MCLEOD TRUSTEE 5.00 X 0 0 0 HANA GINSBURG TIROSH TRUSTEE 5.00 X 0 0 0 JOANNE HILL TRUSTEE 5.00 X 0 0 0 KADY SYLLA TRUSTEE 5.00 X 0 0 0 ROGER WEBB TRUSTEE 5.00 X 0 0 0 75000 0 0 0 0 0 0 0 126615 946105 16582 1072720 PROGRAM INCOME 711120 2233 2233 2233 593 593 16247 15951 296 296 296 1075842 2233 0 889 75000 42750 11250 21000 381967 357367 8100 16500 78155 61387 11910 4858 14750 2974 11776 51407 10366 41041 3699 2712 987 47966 40491 7165 310 24351 18729 4991 631 24970 5862 19108 96043 88973 3986 3084 176 176 15507 4331 10277 899 SCHOOL FEES & ACADEMIC 93584 93584 MEAL & HEALTH PROGRAMS 45724 45724 DANCE & DATA PROGRAM 28401 28401 FAMILY SUPPORT PROGRAMS 13407 13407 5918 5918 1001025 823152 129604 48269 133463 379599 394662 238392 4200 24303 24303 176 0 41578 8151 574079 626142 30747 19077 19584 8500 50331 27577 X 304897 508565 218851 90000 523748 598565 574079 626142 74817 0 X X 0 1 X 1 0 X 660650 265841 1111991 1089391 1072720 4200593 660650 265841 1111991 1089391 1072720 4200593 867053 3333540 166 14 19 593 792 4201385 67245 0.79340 0.86490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7035 7035 0 16633 16633 0 635 635 0 0 X 1075842 0 1075842 0 1075842 1001025 0 1001025 0 1001025 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, 2023. 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 4 29 PROGRAM SERVICES DANCE CLASSES, ACADEMIC TUTORING, MEALS AND NUTRITIONAL SUPPLEMENTS, FAMILY STRENGTHENING & BUSINESS TRAINING 164049 GUINEA 1 15 PROGRAM SERVICES DANCE CLASSES, ACADEMIC TUTORING, MEALS AND NUTRITIONAL SUPPLEMENTS, FAMILY STRENGTHENING & BUSINESS TRAINING 237396 MAURITANIA 1 10 PROGRAM SERVICES DANCE CLASSES, ACADEMIC TUTORING, AND MEALS AND NUTRITIONAL SUPPLEMENTS 101210 UGANDA 2 12 PROGRAM SERVICES DANCE CLASSES, ACADEMIC TUTORING, MEALS AND NUTRITIONAL SUPPLEMENTS, FAMILY STRENGTHENING & BUSINESS TRAINING 131545 NORTH MACEDONIA 1 7 PROGRAM SERVICES DANCE CLASSES, ACADEMIC TUTORING, AND CAPACITY-BUILDING FOR TEACHERS 67687 9 73 0 0 9 73 701887 0 701887 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 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.