Florida State Oriental Medical Association Inc

Nonprofit profile at a glance

EIN
650456501
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
Bradenton, FL, USA
Phone
8005784865
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$237,691
Expenses
$283,698
Assets
$146,975
Liabilities
$14,542

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • M Ellen Teeter (CEO)
  • Stuart Shipe (President)
  • Sandra Kahn (Vice President)

Highest reported compensation

  • M Ellen Teeter (CEO): $54,390 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

FSOMA members are committed to improving the health and well-being of Floridians by advancing the profession of Acupuncture and Oriental Medicine.

What it reported doing in 2025

The organization provides peer support, continuing professional education, legislature lobbying to protect the separate legal status of oriental medical practioners throughout the state.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92%; rating input score 92
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.4%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 19.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 32.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 92% of revenue deployed · 77.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $219K in reported program spending
  • Leadership: top reported pay $54K · 13 people listed
  • Consistency: 22 of 24 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.