The Cranial Academy Inc

Nonprofit profile at a glance

EIN
351912529
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Nashville, TN, USA
Phone
9135384536
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$603,222
Expenses
$631,999
Assets
$558,315
Liabilities
$215,614

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Julie Mai DO (President)
  • James Binkerd DO (Past President)

People named in this filing

  • The Organization
  • William Foley DO (Director)
  • David Spencer DO (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To teach, advocate, and advance osteopathy, including osteopathy in the cranial field as envisioned by andrew taylor still md and william garner sutherland do.

What it reported doing in 2025

The academy provides services to its hundreds of members by providing medical educational courses each year, quarterly newsletters, and information on research in osteopathy, including an annual conference.

Operating model

Revenue model
Earned-program. 70% 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

MIXED - The filed numbers largely add up. 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: 46
  • Transparency & Controls: 90
  • Accountability: 54
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.2%; rating input score 44
  • Program expense ratio: 44.6%; rating input score 45
  • Fundraising efficiency: $23.27 raised per $1 spent on fundraising; rating input score 59; 59th percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 61.5%; rating input score 62; 16th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -10.3% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 44.2% of revenue deployed · 44.6% of spending went to programs
  • Governance: 8 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $282K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 44/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 59/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.