Berkeley Acupuncture Project of CA (EIN 824821034) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2018

Legal Domicile

Principal Officer

Michelle Lemieux

Phone

5108451100

Tax Period

2025-01-01 to 2025-12-31

Berkeley Acupuncture Project of CA, founded in 2018, is a small nonprofit in the Health Care sector that reported $275K in total revenue in fiscal year 2025. Revenue decreased 13% compared to the prior year.

Mission

Promote public access to affordable acupuncture, provide continuing education to acupuncturists and acupuncture students, and provide a living wage to our employees.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,579

Program Service Revenue $267,833

Investment Income $4,338

Other Revenue $944

TOTAL REVENUE $274,694

Expense Breakdown

Grants Paid $0

Salaries & Benefits $191,270

Fundraising Expenses $0

Program Expenses $262,830

Other Expenses $82,294

TOTAL EXPENSES $273,564

Year-over-Year Comparison

	2025	2024	Change
Revenue	$274,694	$316,423	-0.1%
Expenses	$273,564	$278,375	0.0%
Net Income	$1,130	$38,048	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$127,329

Total Directors

$62,584

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mary Stewart	Secretary	40.00	Officer	$64,745	$0	$64,745
Michelle Lemieux	President	40.00	Officer Director	$62,584	$0	$62,584
Heather Halprin	Director	1.00	Director	$0	$0	$0
Aurora Kaiser	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$274,694	$273,564	$185,255	$1,130
2024	$316,423	$278,375	$215,633	$38,048
2023	$304,601	$243,696	$230,214	$60,905
2022	$270,643	$227,222	$181,291	$43,421
2021	$215,983	$176,817	$146,399	$39,166
2020	$200,985	$246,907	$169,866	$-45,922
2019	$344,014	$324,424	$64,792	$19,590

Berkeley Acupuncture Project of CA