Civic Intelligence

Salem Community Acupuncture Project

990 • Fiscal year 2017 • EIN 47-2635777

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 12, 2018

2416 13th St SESalem, OR 97302

(503) 798-2918

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

1.74x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

39th percentile

-0.4%

Higher net margin than 39% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

84th percentile

$21,470

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

85th percentile

53%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

63rd percentile

11%

Faster revenue growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$17,222

Up $6,001 (+53%) from 2016

Net Assets

Down

-$12,670

Down $801 (-6.7%) from 2016

Liabilities

Up

$29,892

Up $6,802 (+29%) from 2016

Revenue

Up

$203,565

Up $19,439 (+11%) from 2016

Expenses

Up

$204,366

Up $11,049 (+5.7%) from 2016

Net Income

Up

-$801

Up $8,390 (+91%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40K$20K$0-$20KAssets 2015: $16,607Liabilities 2015: $19,285Net Assets 2015: -$2,6782015Assets 2016: $11,221Liabilities 2016: $23,090Net Assets 2016: -$11,8692016Assets 2017: $17,222Liabilities 2017: $29,892Net Assets 2017: -$12,6702017Assets 2018: $10,258Liabilities 2018: $22,580Net Assets 2018: -$12,3222018Assets 2019: $9,184Liabilities 2019: $14,492Net Assets 2019: -$5,3082019Assets 2020: $0Net Assets 2020: $02020

Highlighted filing

2017

Assets$17,222
Liabilities$29,892
Net Assets-$12,670

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2015: $175,037Expenses 2015: $177,715Net Income 2015: -$2,6782015Revenue 2016: $184,126Expenses 2016: $193,317Net Income 2016: -$9,1912016Revenue 2017: $203,565Expenses 2017: $204,366Net Income 2017: -$8012017Revenue 2018: $225,468Expenses 2018: $225,120Net Income 2018: $3482018Revenue 2019: $153,691Expenses 2019: $146,677Net Income 2019: $7,0142019Revenue 2020: $35,566Expenses 2020: $30,258Net Income 2020: $5,3082020

Highlighted filing

2017

Revenue$203,565
Expenses$204,366
Net Income-$801
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 12, 2018
Return Version
2017v2.2
Gross Receipts
$203,565
Mission and Program Overview

Mission

As a non-profit 501 (c)(3) organization we are committed to affordable health care for all! We provide quality acupuncture in Salem, OR on a sliding scale of $30-$60. No matter what you pay, you will get an effective treatment by a licensed practitioner in a peaceful group setting.

Affordable alternative health care on a sliding scale fee basis. Approximately 7951 treatments provided.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$19,385$25,185▲ $5,800
Cash and Non-Interest-Bearing Accounts$4,824$15,390▲ $10,566
Land, Buildings, and Equipment, Net$2,126$1,832▼ $294
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,221$17,222▲ $6,001
Other Assets Total$4,271$0▼ $4,271
Liabilities
Other Liabilities$3,705$4,707▲ $1,002
Total Liabilities$23,090$29,892▲ $6,802
Net Assets / Fund Balance
Unrestricted Net Assets$-11,869$-12,670▼ $801
Total Net Assets Fund Balance$-11,869$-12,670▼ $801
Total Liabilities and Net Assets / Fund Balance$11,221$17,222▲ $6,001

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,667$499$2,166
Other Land Buildings$165$405$570
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy ArntsonExecutive DirectorFT$21,470$21,470
Beth VanwyngardenExecutive DirectorFT$9,253$9,253

Board Members and Trustees

NameTitle
Holly LarsonChair
Sandy DavisMember
Sonya LinnSecretary
Jill CannefaxTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,268
Program Service Revenue
$199,297
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,268
Change in Net Assets
$-801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$139,136
Other Expenses$65,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,838--$94,838
Occupancy$39,274--$39,274
Current Officers, Directors, Trustees, and Key Employees$30,723--$30,723
Payroll Taxes$13,575--$13,575
Insurance$4,362--$4,362
Office Expenses$4,030--$4,030
Advertising$3,769--$3,769
Fees for Services Accounting$3,305--$3,305
Other Expenses$1,274--$1,274
All Other Expenses$585--$585
Depreciation Depletion$294--$294
Total Functional Expenses$204,366$0$0$204,366
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$19,385$25,185▲ $5,800
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll & Related Liabilities$4,707
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Salem Community Acupuncture Project
EIN
47-2635777
Phone
5037982918
Address
2416 13TH ST SE, SALEM, OR 97302

Signing Officer

Name
Beth Vanwyngarden
Title
Executive Director
Signed
2018-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Vanwyngarden
Formed
2015
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
4
Employees
0

Preparer

Firm
Hoots Baker & Wiley
Address
2001 FRONT STREET NE SUITE 120, SALEM, OR 97301
Preparer
Pamela K Meyers
Phone
5035851782
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0175037
IRS990ScheduleA/Total509Grp/TotalAmt0562728
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0175037
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0562728
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01667
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0499
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02166
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0165
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0405
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0570
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04707
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL & RELATED LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt04707
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt025185
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING FUNDS
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt016735
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0NANCY ARNTSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt025185
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011221
IRS990/TotalAssetsEOYAmt017222
IRS990/TotalAssetsGrp/BOYAmt011221
IRS990/TotalAssetsGrp/EOYAmt017222
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IRS990/TotalContributionsAmt04268
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0204366
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IRS990/TotalLiabilitiesEOYAmt029892
IRS990/TotalLiabilitiesGrp/BOYAmt023090
IRS990/TotalLiabilitiesGrp/EOYAmt029892
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-11869
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-12670
IRS990/TotalProgramServiceExpensesAmt0204366
IRS990/TotalProgramServiceRevenueAmt0199297
IRS990/TotalReportableCompFromOrgAmt030723
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0199297
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0203565
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011221
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017222
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-11869
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-12670
IRS990/USAddress/AddressLine1Txt02416 13TH ST SE
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097302
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0SALEMCOMMUNITYACUPUNCTURE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETH VANWYNGARDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM COMMUNITY ACUPUNCTURE PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0472635777
ReturnHeader/Filer/PhoneNum05037982918
ReturnHeader/Filer/USAddress/AddressLine1Txt02416 13TH ST SE
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097302
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930611726
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOOTS BAKER & WILEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02001 FRONT STREET NE SUITE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR

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