Pratyush Sinha Foundation D/b/a Mindful Child Initiative

Nonprofit profile at a glance

EIN
460733274
IRS 990 coverage
2019–2023
Forms available
Form 990 2023, Form 990-EZ 2018, Form 990-N 2016
Location
Allentown, PA, USA
Phone
6104433303
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$192,024
Expenses
$284,738
Assets
$150,896
Liabilities
$2,627

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MARITZA TORRES DOLICH (PRESIDENT)
  • LYNETTE SMITH (VICE PRESIDENT)
  • JASON SIZEMORE (CO-EXECUTIVE DIRECTOR)
  • SARA MARTINEZ (CO-EXECUTIVE DIRECTOR)

Highest reported compensation

  • PRABHA SINHA (DIRECTOR): $33,333 total reported compensation
  • JASON SIZEMORE (CO-EXECUTIVE DIRECTOR): $24,418 total reported compensation
  • SARA MARTINEZ (CO-EXECUTIVE DIRECTOR): $24,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist children, adolescents, and adults in achieving health and harmony through mindfulness and yoga programs.

What it reported doing in 2023

Mci started as an after-school yoga program supporting 500 students in the allentown school district (asd) in 2013 and has grown to support 12,318 individuals in the lehigh valley in 2023 alone. In spring 2023, with overwhelming support, mci received an asd school board approved memorandum of understanding (mou). Starting august 2023, in response to the formalized partnership, mci is consistently in all 415 asd pre-k to 5th grade classrooms throughout the school year for the first time in our organization's history. The mci curriculum delivers science-based exercises that teach students how to mindfully listen, see, and move, which supports them with paying attention, learning, and handling their emotions. Students learn tangible emotional regulation skills through weekly lessons that are integrated into the instructional programming of the school. Our program affirms and values all and offers trauma-informed, age-appropriate and engaging practices. Children also need the active participation of the adults who influence their daily environments to leverage the full benefits of mindfulness for their emotional well-being. In response, mci has 3 major program services:1. Mci implements high-quality in-classroom mindfulness education programs for pre-k to 12th grade students. 2. Mci provides mindfulness workshops that equip school staff and the community with mindfulness resources for themselves and the children they support. 3. Mci provides mindfulness resources for children and adults in the community. Our ultimate goal is to live in a compassionate and emotionally healthy community, and it takes a village to raise a child. We are all part of that village, joining forces for collective impact.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.1%; rating input score 69
  • Fundraising efficiency: $8.75 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -48.3%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 28.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 20.2% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $197K in reported program spending
  • Leadership: top reported pay $33K · 12 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Sustainability: Operating margin scored 6/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.