Acupuncture and Integrative Medicine College Berkeley
Nonprofit profile at a glance
- EIN
- 943111522
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Berkeley, CA, USA
- Phone
- 5106668248
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,258,138
- Expenses
- $3,059,804
- Assets
- $1,822,265
- Liabilities
- $1,683,802
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- DAVID LEE (PRESIDENT)
Highest reported compensation
- DAVID LEE (PRESIDENT): $120,025 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Aimc berkeley currently provides an extensive clinical program, offering more than 1,000 hours of training in its clinical and herbal dispensary. Our commitment is to educate students in the skills and knowledge essential to oriental medical diagnosis, treatment, and herbal prescription.
What it reported doing in 2024
Clinic program: the organization operates a community clinic with acupuncture and integrative modalities. Treatments and medical services are provided by both students and licensed professionals.
Operating model
- Revenue model
- Other-operating. 88% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 26
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 40
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 29.2%; rating input score 29
- Program expense ratio: 31%; rating input score 31
- Fundraising efficiency: Limited
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: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.1%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 0.6; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.92; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 3.9%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: -8.8% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 14.9% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 29.2% of revenue deployed · 31% of spending went to programs
- Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $949K in reported program spending
- Leadership: top reported pay $120K · 7 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 29/100.
- Moderate — Financial Efficiency: Program expense ratio scored 31/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- Review — Sustainability: Operating margin scored 54/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.