The Pinwheel Community Acupuncture Project

Nonprofit profile at a glance

EIN
461983217
IRS 990-EZ coverage
2014–2015
Forms available
Form 990-EZ 2015
Location
Chico, CA, USA
Phone
5303455566
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Ambulatory Health Center, Community Clinic

Reported finances

Revenue
$93,194
Expenses
$93,207
Assets
$4,288
Liabilities
$19,739

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Michelle Rivers (President)

People named in this filing

  • Michelle Rivers L Ac (Acupuncturist)
  • Susan Ford (Treasurer)
  • Mary Stewart (Secretary)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide low-cost acupuncture health care services.

What it reported doing in 2015

Acupuncture services

Operating model

Revenue model
Earned-program. 100% 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: 49
  • Transparency & Controls: 82
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.8%; rating input score 49
  • Program expense ratio: 48.8%; rating input score 49

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -0%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 4.6; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 45.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -34.3% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: 20.1% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 48.8% of revenue deployed · 48.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2014 to 2015
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.