Civic Intelligence

Global Acupuncture Project Inc.

990EZ • Fiscal year 2017 • EIN 56-2370185

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 12, 2017

Organization Profilewww.globalacupuncture.org
113 Summit AveBrookline, MA 02446

(617) 277-7444

Siviq Scores

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

Liabilities / Assets

91st percentile

0.59x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

7th percentile

-61%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

3rd percentile

-94%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

12th percentile

-40%

Faster revenue growth than 12% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$438

Down $6,482 (-94%) from 2016

Net Assets

$180

No earlier filing loaded for comparison.

Liabilities

Up

$258

Up $83 (+47%) from 2016

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin7th percentile

Revenue

Down

$10,793

Down $7,241 (-40%) from 2016

Expenses

Down

$17,358

Down $6,880 (-28%) from 2016

Net Income

Down

-$6,565

Down $361 (-5.8%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$20K$10K$0-$10K-$20KAssets 2012: $899Liabilities 2012: $17,770Net Assets 2012: -$16,8712012Assets 2013: $3,397Liabilities 2013: $55Net Assets 2013: $3,3422013Assets 2014: $3,680Liabilities 2014: $1,0382014Assets 2015: $13,054Liabilities 2015: $1052015Assets 2016: $6,920Liabilities 2016: $1752016Assets 2017: $438Liabilities 2017: $258Net Assets 2017: $1802017Assets 2018: $3,139Liabilities 2018: $315Net Assets 2018: $2,8242018Assets 2019: $1,354Liabilities 2019: $8Net Assets 2019: $1,3462019Assets 2020: $1,650Liabilities 2020: $0Net Assets 2020: $1,6502020

Highlighted filing

2017

Assets$438
Liabilities$258
Net Assets$180
Open 2017 Filing

Operations Trend

Revenue Growth12th percentile

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

$60K$40K$20K$0-$20KRevenue 2012: $40,221Expenses 2012: $54,842Net Income 2012: -$14,6212012Revenue 2013: $55,647Expenses 2013: $35,434Net Income 2013: $20,2132013Revenue 2014: $15,596Expenses 2014: $16,296Net Income 2014: -$7002014Revenue 2015: $26,544Expenses 2015: $16,237Net Income 2015: $10,3072015Revenue 2016: $18,034Expenses 2016: $24,238Net Income 2016: -$6,2042016Revenue 2017: $10,793Expenses 2017: $17,358Net Income 2017: -$6,5652017Revenue 2018: $25,621Expenses 2018: $22,977Net Income 2018: $2,6442018Revenue 2019: $9,668Expenses 2019: $11,146Net Income 2019: -$1,4782019Revenue 2020: $11,180Expenses 2020: $10,876Net Income 2020: $3042020

Highlighted filing

2017

Revenue$10,793
Expenses$17,358
Net Income-$6,565
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$10,793
Mission and Program Overview

Mission

Education, services & advocacy for HIV/AIDS affected people

Program Services

DescriptionGrantsExpenses
PROVIDE SERVICES, ADVOCACY AND EDUCATION REGARDING AIDS/HIV AFFECTED PEOPLE THROUGH ACUPUNCTURE.-$14,581
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KATHY SELTZERTreasurer/Clerk/Director-$0--
TED KAPTCHUK OMDDirector-$0--
MARK VIKRAM PURUSHOTHAMDirector-$0--
MICHAEL O SMITH MD D ACDirector-$0--
RICHARD MANDELLExec Dir/PresidentPT$0--
MARIA DISASIDirector-$0--
ANDREA CHERON HARRIS MSPHDirector-$0--
Filing and Contact Details

Filer

Filer Name
Global Acupuncture Project Inc
EIN
56-2370185
Phone
6172777444
Address
113 Summit Ave, Brookline, MA 02446

Signing Officer

Name
Richard Mandell
Title
Executive Director
Phone
6172777444
Signed
2017-10-12
Discuss with paid preparer
Yes

Preparer

Firm
Fritz Deguglielmo LLC
Address
8 ESSEX STREET, NEWBURYPORT, MA 01950
Preparer
Daniel E Schaffner CPA
Phone
9784622161
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Training and Travel 14581.”

Form 990EZ, Part I, Line 16

“Office 189.”

Form 990EZ, Part I, Line 16

“Bank charges 44.”

Form 990EZ, Part I, Line 16

“Miscellaneous 255.”

Form 990EZ, Part I, Line 16

“Acup. supplies 771.”

Form 990EZ, Part I, Line 16

“Marketing 676.”

Form 990EZ, Part I, Line 16

“Telephone & Internet 284.”

Form 990EZ, Part I, Line 16

“Annual Report 35.”

Form 990EZ, Part I, Line 16

“Web hosting 60.”

Form 990EZ, Part I, Line 16

“Import Taxes 300.”

Form 990EZ, Part II, Line 26

“Credit Card Payable 175. 258.”

Raw XML Appendix182 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RICHARD MANDELL
IRS990EZ/BooksInCareOfDetail/PhoneNum06172777444
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0113 Summit Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Brookline
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002446
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06920
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0438
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010793
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6565
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06920
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0438
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt010793
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06745
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0180
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06745
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0180
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt415.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KATHY SELTZER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TED KAPTCHUK OMD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK VIKRAM PURUSHOTHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL O SMITH MD D AC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RICHARD MANDELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MARIA DISASI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ANDREA CHERON HARRIS MSPH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer/Clerk/Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Exec Dir/President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017195
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Education, services & advocacy for HIV/AIDS affected people
IRS990EZ/PrintingPublicationsPostageAmt0163
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE SERVICES, ADVOCACY AND EDUCATION REGARDING AIDS/HIV AFFECTED PEOPLE THROUGH ACUPUNCTURE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014581
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0175
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0258
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt017358
IRS990EZ/TotalProgramServiceExpensesAmt014581
IRS990EZ/TotalRevenueAmt010793
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.globalacupuncture.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010793
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt018034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt026544
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt015596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt055647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0126614
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65400
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.72630
IRS990ScheduleA/PublicSupportTotal170Amt082810
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt043804
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010793
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt018034
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt026544
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt015596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt055647
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0126614
IRS990ScheduleA/TotalSupportAmt0126614
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Training and Travel 14581.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office 189.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank charges 44.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Miscellaneous 255.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Acup. supplies 771.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Marketing 676.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Telephone & Internet 284.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Annual Report 35.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Web hosting 60.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Import Taxes 300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Credit Card Payable 175. 258.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD MANDELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06172777444
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Global Acupuncture Project Inc
ReturnHeader/Filer/BusinessNameControlTxt0GLOB
ReturnHeader/Filer/EIN0562370185
ReturnHeader/Filer/PhoneNum06172777444
ReturnHeader/Filer/USAddress/AddressLine1Txt0113 Summit Ave
ReturnHeader/Filer/USAddress/CityNm0Brookline
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002446
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E6D4D10DA75259621D08771996056610DC420DC7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09325813F8D33C623A5B4A5043004254F148EC2F7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.13.123.81
ReturnHeader/FilingSecurityInformation/IPDt02017-12-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm010:07:41
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRITZ DEGUGLIELMO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08 ESSEX STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWBURYPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001950
ReturnHeader/PreparerPersonGrp/PhoneNum09784622161
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL E SCHAFFNER CPA
ReturnHeader/ReturnTs02017-12-04T10:08:05-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$438
Liabilities
$258
Net assets
$180
Revenue
$10,793
Expenses
$17,358
Net income
-$6,565
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$11.2$10.9$0.30
2019Detailed filing. Detailed filing data is available for this year.$1.35$0.01$1.35$9.67$11.1$1.48
2018Detailed filing. Detailed filing data is available for this year.$3.14$0.32$2.82$25.6$23.0$2.64
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.26$0.18$10.8$17.4$6.57
2016Summary only. Only limited summary data is available for this year.$6.92$0.18$18.0$24.2$6.20
2015Summary only. Only limited summary data is available for this year.$13.1$0.11$26.5$16.2$10.3
2014Summary only. Only limited summary data is available for this year.$3.68$1.04$15.6$16.3$0.70
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.06$3.34$55.6$35.4$20.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$17.8$16.9$40.2$54.8$14.6