Community Supported Acupuncture
Nonprofit profile at a glance
- EIN
- 475340256
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023, Form 990-N 2016
- Location
- Louisville, KY, USA
- Phone
- 5027120361
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Rehabilitative Medical Services
Reported finances
- Revenue
- $323,981
- Expenses
- $131,579
- Assets
- $192,402
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- MATEO BERNAL (EXECUTIVE DIRECTOR)
- STUART BARR (VICE PRESIDENT)
Highest reported compensation
- MATEO BERNAL (EXECUTIVE DIRECTOR): $74,150 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The clinic offers affardable individualized acupuncture service at a pay as you can sliding scale basis one day per week these services are free we have maintained a free clinic every week for nearly ten years covid was the only closure period in addition to acupuncture other holistic and complementary services such as yoga tai chi and meditati
What it reported doing in 2024
2024 included many notable advancements for the organization informational talks free treatments were offered in 3 local public health clinics
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 59
- Transparency & Controls: 62
- Accountability: 31
- Sustainability: 69
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.9%; rating input score 46
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 62.5%; rating input score 62; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th 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: 59.4%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 1.46; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 56.4%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 39.1% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 83.9% per year; rating input score 100; 98th percentile among comparable filings
Details
- Where the money goes: 45.9% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 4 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $74K · 5 people listed
- Consistency: 16 of 19 current checks pass · 3 findings to review
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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: Mission deployment rate scored 46/100.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- High — Sustainability: Officer compensation ratio scored 3/100.