Sarana Community Acupuncture
Nonprofit profile at a glance
- EIN
- 474599275
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Albany, CA, USA
- Phone
- 5105265056
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Health Program (Includes General Health and Wellness Promotion Services)
Reported finances
- Revenue
- $205,519
- Expenses
- $227,600
- Assets
- $92,582
- Liabilities
- $15,699
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Pamela Chang (President)
Highest reported compensation
- Ollie Zaverey (Treasurer): $47,844 total reported compensation
- Katie Scarlett Riccardi (Secretary): $37,930 total reported compensation
- Pamela Chang (President): $16,953 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Sarana Community Acupuncture builds community by providing accessible, affordable acupuncture in a place of rest and refuge. We create social change by embracing compassion, collaboration and interdependence and offering relief from pain, suffering, stress, and isolation. We envision a world where acupuncture is part of everyday life for people of diverse social, cultural, and economic backgrounds.
What it reported doing in 2024
Healthcare: in 2024 we provided 6,745 acupuncture treatments, 294 cupping treatments, 106 tui na treatments, and 7 herbal consults, at an average cost of $26.18/treatment, and sold $4350 of herbal products and other health-related items. Education: we educated our community about acupuncture and self-care in our monthly newsletter.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 90
- Accountability: 66
- Sustainability: 20
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.2%; rating input score 87
- Program expense ratio: 80.3%; rating input score 80
- Fundraising efficiency: $88.84 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings
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: 57.1%; rating input score 57; 17th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -10.7%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 45.1%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: -0.6% per year; rating input score 0; 28th percentile among comparable filings
- Revenue growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
- Asset growth: 29.8% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 87.2% of revenue deployed · 80.3% of spending went to programs
- Governance: 4 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $183K in reported program spending
- Leadership: top reported pay $48K · 7 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 7 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.
- Review — Accountability: Independent voting board scored 57/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 22/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 5/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.