Civic Intelligence

Working Class Acupuncture Inc.

990 • Fiscal year 2017 • EIN 47-4077068

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 13, 2016

3526 NE 57th AvePortland, OR 97213

(503) 335-9440

Siviq Scores

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

Liabilities / Assets

84th percentile

0.49x

Higher debt load relative to assets than 84% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.08x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

20th percentile

-9.9%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

67th percentile

$52,455

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

3rd percentile

-48%

Faster asset growth than 3% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-15%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$122,480

Down $111,226 (-48%) from 2016

Net Assets

Down

$61,905

Down $74,885 (-55%) from 2016

Liabilities

Down

$60,575

Down $36,341 (-37%) from 2016

Revenue

Down

$757,102

Down $135,668 (-15%) from 2016

Expenses

Up

$831,987

Up $94,910 (+13%) from 2016

Net Income

Down

-$74,885

Down $230,578 (-148%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $1Liabilities 2015: $02015Assets 2016: $233,706Liabilities 2016: $96,916Net Assets 2016: $136,7902016Assets 2017: $122,480Liabilities 2017: $60,575Net Assets 2017: $61,9052017Assets 2018: $146,131Liabilities 2018: $46,789Net Assets 2018: $99,3422018Assets 2019: $148,161Liabilities 2019: $47,086Net Assets 2019: $101,0752019Assets 2020: $385,266Liabilities 2020: $315,088Net Assets 2020: $70,1782020Assets 2021: $445,326Liabilities 2021: $291,477Net Assets 2021: $153,8492021Assets 2022: $805,997Liabilities 2022: $525,956Net Assets 2022: $280,0412022Assets 2023: $591,470Liabilities 2023: $371,263Net Assets 2023: $220,2072023Assets 2024: $691,055Liabilities 2024: $378,729Net Assets 2024: $312,3262024

Highlighted filing

2017

Assets$122,480
Liabilities$60,575
Net Assets$61,905

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $892,770Expenses 2016: $737,077Net Income 2016: $155,6932016Revenue 2017: $757,102Expenses 2017: $831,987Net Income 2017: -$74,8852017Revenue 2018: $882,151Expenses 2018: $843,964Net Income 2018: $38,1872018Revenue 2019: $891,959Expenses 2019: $890,226Net Income 2019: $1,7332019Revenue 2020: $721,807Expenses 2020: $756,293Net Income 2020: -$34,4862020Revenue 2021: $534,863Expenses 2021: $576,192Net Income 2021: -$41,3292021Revenue 2022: $686,860Expenses 2022: $686,553Net Income 2022: $3072022Revenue 2023: $755,903Expenses 2023: $815,990Net Income 2023: -$60,0872023Revenue 2024: $1,047,293Expenses 2024: $955,431Net Income 2024: $91,8622024

Highlighted filing

2017

Revenue$757,102
Expenses$831,987
Net Income-$74,885
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 13, 2016
Return Version
2016v3.0
Gross Receipts
$795,359
Mission and Program Overview

Mission

Wca's mission is to provide low-cost acupuncture in a community setting to as many people as possible, using a cooperative grassroots, and financially self-sustaining model.

We provide low-cost acupunctue to the community through a cooperative, grassroots, financially self-sustaining model. Our goal is to offer people as much acupuncture as they want, in support of whatever goals they have, so that they can use the treatment in whatever way works best for them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$145,417$91,818▼ $53,599
Land, Buildings, and Equipment, Net$25,796$14,018▼ $11,778
Accounts Receivable$10,000--
Prepaid Expenses and Deferred Charges-$9,919-
Inventories for Sale or Use$4,151$3,792▼ $359
Intangible Assets$732--
Cash and Non-Interest-Bearing Accounts$190$190→ $0
Total Assets$233,706$122,480▼ $111,226
Other Assets Total$47,420$2,743▼ $44,677
Liabilities
Unsecured Notes Loans Payable$69,698$27,179▼ $42,519
Accounts Payable and Accrued Expenses$23,065$24,370▲ $1,305
Other Liabilities$4,153$9,026▲ $4,873
Total Liabilities$96,916$60,575▼ $36,341
Net Assets / Fund Balance
Unrestricted Net Assets$136,790$61,905▼ $74,885
Total Net Assets Fund Balance$136,790$61,905▼ $74,885
Total Liabilities and Net Assets / Fund Balance$233,706$122,480▼ $111,226

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,018$2,092$16,110
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Skip Van MeterExecutive DiPT$21,205$31,250$52,455
Cortney Hartman LacSecretary/trPT$40,588$8,125$48,713

Board Members and Trustees

NameTitle
Sarah Baden LacPresident
Lisa Achilles QhmpVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,991
Program Service Revenue
$802,604
Investment Income
$-20,889
Other Revenue
$-29,604
All Other Contributions
$4,991
Change in Net Assets
$-74,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$588,031
Other Expenses$240,766
Grants and Similar Amounts Paid$3,190
Total Fundraising Expense$1,471
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$428,671$48,790$1,041$478,502
Occupancy$90,150$15,402$204$105,756
Current Officers, Directors, Trustees, and Key Employees$31,895$29,898-$61,793
Payroll Taxes$40,692$6,952$92$47,736
Fees for Services Accounting-$16,685-$16,685
Office Expenses$10,396$1,777$23$12,196
Insurance$7,235$1,237$16$8,488
Advertising$5,608$958$13$6,579
Fees for Services Management$3,865$1,920$9$5,794
Depreciation Depletion$4,101$701$9$4,811
Interest$3,336$570$8$3,914
Other Expenses$2,874$491$6$3,371
Grants to Domestic Orgs$3,190--$3,190
Travel$1,618$276$4$1,898
Conferences and Meetings$1,262$216$3$1,481
All Other Expenses$551$94$1$646
Total Functional Expenses$701,304$129,212$1,471$831,987
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$9,026
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Lisa rohleder skip van meter comm. Mgr exec. Dir. Domestic partners

Form 990, Page 6, Part VI, Line 11B

The form 990 is available to be reviewed by all board members prior to approval and filing.

Form 990, Page 6, Part VI, Line 12C

A director or officer is required to disclose a potential or actual conflict of interest at least annually. The board reviews such disclosures and takes appropriate action as described in the conflict of interest policy and in the organization's code of ethics.

Form 990, Page 6, Part VI, Line 15A

The board of directors sets the salary for the organization's executive director based on an informal review of comparable salaries in similar settings.

Form 990, Page 6, Part VI, Line 15B

The salaries of key employees is determined by the board of directors based upon budgeting constraints and market comparables.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Working Class Acupuncture Inc
EIN
47-4077068
Phone
5033359440
Address
3526 NE 57TH AVE, PORTLAND, OR 97213

Signing Officer

Name
Cortney Hartman Lac
Title
Secretary/treasurer
Phone
5033359440
Signed
2016-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Skip Van Meter
Formed
2015
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
2
Employees
47
Volunteers
40

Preparer

Firm
Wilken & Company Pc Cpas
Address
2435 SW FIFTH AVE, PORTLAND, OR 97201-4966
Preparer
Nola J Wilken CPA
Phone
5032251359
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04991
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt026573
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt031564
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0198
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0790170
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0760527
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01550697
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0198
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0262
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt01582261
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0795161
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0787100
IRS990ScheduleA/Total509Grp/TotalAmt01582261
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0795359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0787164
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01582523
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014018
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02092
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09026
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014018
IRS990ScheduleD/TotalLiabilityAmt09026
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LISA ROHLEDER SKIP VAN METER COMM. MGR EXEC. DIR. DOMESTIC PARTNERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS AVAILABLE TO BE REVIEWED BY ALL BOARD MEMBERS PRIOR TO APPROVAL AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DIRECTOR OR OFFICER IS REQUIRED TO DISCLOSE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST AT LEAST ANNUALLY. THE BOARD REVIEWS SUCH DISCLOSURES AND TAKES APPROPRIATE ACTION AS DESCRIBED IN THE CONFLICT OF INTEREST POLICY AND IN THE ORGANIZATION'S CODE OF ETHICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS SETS THE SALARY FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR BASED ON AN INFORMAL REVIEW OF COMPARABLE SALARIES IN SIMILAR SETTINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARIES OF KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS BASED UPON BUDGETING CONSTRAINTS AND MARKET COMPARABLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0POCA TECHNICAL INSTITUTE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0455496763
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HIGHER EDU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03526 NE 57TH AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PORTLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097213
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt03190
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt119200
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt235700
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST ESTIMATE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0POCA TECHNICAL INSTITUTE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1POCA TECHNICAL INSTITUTE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2POCA TECHNICAL INSTITUTE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2O
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0233706
IRS990/TotalAssetsEOYAmt0122480
IRS990/TotalAssetsGrp/BOYAmt0233706
IRS990/TotalAssetsGrp/EOYAmt0122480
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04991
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01471
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129212
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0701304
IRS990/TotalFunctionalExpensesGrp/TotalAmt0831987
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096916
IRS990/TotalLiabilitiesEOYAmt060575
IRS990/TotalLiabilitiesGrp/BOYAmt096916
IRS990/TotalLiabilitiesGrp/EOYAmt060575
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136790
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt061905
IRS990/TotalProgramServiceExpensesAmt0701304
IRS990/TotalProgramServiceRevenueAmt0802604
IRS990/TotalReportableCompFromOrgAmt061793
IRS990/TotalRevenueGrp/ExclusionAmt0198
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0751913
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0757102
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0233706
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0122480
IRS990/TotReportableCompRltdOrgAmt039375
IRS990/TravelGrp/FundraisingAmt04
IRS990/TravelGrp/ManagementAndGeneralAmt0276
IRS990/TravelGrp/ProgramServicesAmt01618
IRS990/TravelGrp/TotalAmt01898
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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