Civic Intelligence

Napa Acupuncture Practice

990 • Fiscal year 2022 • EIN 81-4145087

Jan 01, 2022 to Dec 31, 2022 • Filed on May 16, 2023

Organization ProfileN/A
5 Financial Plaza Suite STE 107Napa, CA 94558

(510) 684-6986

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

48th percentile

3.3%

Higher net margin than 48% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$111,954

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 41.2% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

44th percentile

-1.4%

Faster asset growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

34th percentile

-6.3%

Faster revenue growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$175,982

Down $2,569 (-1.4%) from 2021

Net Assets

Up

$168,044

Up $8,899 (+5.6%) from 2021

Liabilities

Down

$7,938

Down $11,468 (-59%) from 2021

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin48th percentile

Revenue

Down

$271,974

Down $18,157 (-6.3%) from 2021

Expenses

Up

$263,075

Up $37,137 (+16%) from 2021

Net Income

Down

$8,899

Down $55,294 (-86%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$300K$200K$100K$0Assets 2017: $25,397Liabilities 2017: $13,013Net Assets 2017: $12,3842017Assets 2019: $51,597Liabilities 2019: $1,568Net Assets 2019: $50,0292019Assets 2021: $178,551Liabilities 2021: $19,406Net Assets 2021: $159,1452021Assets 2022: $175,982Liabilities 2022: $7,938Net Assets 2022: $168,0442022Assets 2024: $265,169Liabilities 2024: $10,877Net Assets 2024: $254,2922024

Highlighted filing

2022

Assets$175,982
Liabilities$7,938
Net Assets$168,044
Open 2022 Filing

Operations Trend

Revenue Growth34th percentile

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

$300K$200K$100K$0Revenue 2017: $111,735Expenses 2017: $99,351Net Income 2017: $12,3842017Revenue 2019: $203,261Expenses 2019: $167,865Net Income 2019: $35,3962019Revenue 2021: $290,131Expenses 2021: $225,938Net Income 2021: $64,1932021Revenue 2022: $271,974Expenses 2022: $263,075Net Income 2022: $8,8992022Revenue 2024: $281,215Expenses 2024: $273,305Net Income 2024: $7,9102024

Highlighted filing

2022

Revenue$271,974
Expenses$263,075
Net Income$8,899
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 16, 2023
Return Version
2022v5.0
Gross Receipts
$271,974
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,625$162,037▼ $588
Inventories for Sale or Use$7,000$6,957▼ $43
Land, Buildings, and Equipment, Net$7,228$5,290▼ $1,938
Total Assets$178,551$175,982▼ $2,569
Other Assets Total$1,698$1,698→ $0
Liabilities
Accounts Payable and Accrued Expenses$18,756$7,188▼ $11,568
Other Liabilities$650$750▲ $100
Total Liabilities$19,406$7,938▼ $11,468
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$159,145$168,044▲ $8,899
Total Net Assets Fund Balance$159,145$168,044▲ $8,899
Total Liabilities and Net Assets / Fund Balance$178,551$175,982▼ $2,569

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,431$5,508$7,939
Equipment$2,859$2,859$5,718
Other Assets Org$1,698--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Faune ToweryPresidentFT$91,454$20,500$111,954

Board Members and Trustees

NameTitle
Lili GarciaVice President
Erica DielsMember at Large
Mimi FormasaSecretary
Barbara PahreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,396
Program Service Revenue
$240,052
Investment Income
$0
Other Revenue
$526
All Other Contributions
$1,396
Change in Net Assets
$8,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,965
Other Expenses$102,110
Total Fundraising Expense$7,648
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$69,377$18,500$4,625$92,502
Other Salaries and Wages-$53,338-$53,338
Occupancy$27,078$7,281$2,045$36,404
Payroll Taxes$9,134$3,045-$12,179
Office Expenses$9,027$2,407$602$12,036
Other Expenses$9,876$9,164-$9,876
Insurance$2,933$782$196$3,911
Fees for Services Accounting-$3,841-$3,841
Advertising-$3,675-$3,675
Information Technology$2,689$717$180$3,586
Pension Plan Contributions$1,856$1,090-$2,946
Travel$70--$70
Total Functional Expenses$151,587$103,840$7,648$263,075
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
Sub Renter Security Deposit$750
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 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“Form 990, Part VI, Line 8 Explanation of no contemporaneously documentations of meetings.There are no committees at this time.”

Form 990 governing body review Part VI line 11

“Form 990, Part VI. Line 11B - Form 990 Review ProcessA Draft of the Tax Return Package will be emailed to all board members for review before submission.”

Conflict of interest policy compliance Part VI line 12C

“Form 990, part VI, Line 12C - Explanation of monitoring and enforcement of conflictsThe policy has been written and is reviewed at each meeting of the Board of Directors.”

CEO executive director top management comp Part VI line 15A

“Form 990, Part VI, Line 15A - Compensation review & approval process CEO & Tio ManagementThe Board gathered a list of salaries for other solo practitioner community acupuncturists throughout the country and used that to determine a comparable salary, which is above poverty for Napa County.”

Governing documents etc available to public Part VI line 19

“Form 990, Part VI, Line 19 Other Organization documents publicly availableThere is a copy of the Board minutes, bylaws and Articles of Incorporation in a binder at the clinic. They are also available by email for anyone who requests them.”

Part VII response or note to any other line in Part VII

“Form 990, part VII, Line 1 - Compensation of officersFaune Towery is both the President of the Board and a full-time acupuncture practitioner on the Napa Acupuncture Practice staff. No other compensation of officers.”

Filing and Contact Details

Filer

Filer Name
Napa Acupuncture Practice
EIN
81-4145087
Address
5 Financial Plaza Suite STE 107, Napa, CA 94558

Signing Officer

Name
Faune H Towery
Title
President
Phone
5106846986
Signed
2023-05-16
Discuss with paid preparer
No

Organization Details

Formed
2016
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
4
Volunteers
20

Preparer

Firm
Teds Tax and Accounting Solutions
Address
2225 Brown Street Suite 104, Napa, CA 94558
Preparer
Teddy L Mihm
Phone
7072661792
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

“Form 990, Part III, Line 1 - Organization MissionWe Strive to improve the quality of life in our community by providing relief from the pain, discomfort, stress, isolation, and financial burdens of acute and chronic illness. We serve all individuals, regardless of sex, race, color, income, national origin, age, ability by providing affordable community acupuncture and herbal services.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part VI, Line 8 Explanation of no contemporaneously documentations of meetings.There are no committees at this time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990, Part VI. Line 11B - Form 990 Review ProcessA Draft of the Tax Return Package will be emailed to all board members for review before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, part VI, Line 12C - Explanation of monitoring and enforcement of conflictsThe policy has been written and is reviewed at each meeting of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990, Part VI, Line 15A - Compensation review & approval process CEO & Tio ManagementThe Board gathered a list of salaries for other solo practitioner community acupuncturists throughout the country and used that to determine a comparable salary, which is above poverty for Napa County.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990, Part VI, Line 19 Other Organization documents publicly availableThere is a copy of the Board minutes, bylaws and Articles of Incorporation in a binder at the clinic. They are also available by email for anyone who requests them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990, Part III, Line 1 - Organization MissionWe Strive to improve the quality of life in our community by providing relief from the pain, discomfort, stress, isolation, and financial burdens of acute and chronic illness. We serve all individuals, regardless of sex, race, color, income, national origin, age, ability by providing affordable community acupuncture and herbal services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Form 990, part VII, Line 1 - Compensation of officersFaune Towery is both the President of the Board and a full-time acupuncture practitioner on the Napa Acupuncture Practice staff. No other compensation of officers.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$175,982
Liabilities
$7,938
Net assets
$168,044
Revenue
$271,974
Expenses
$263,075
Net income
$8,899
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.11$2.54$2.81$2.73$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.76$0.08$1.68$2.72$2.63$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.19$1.59$2.90$2.26$0.64
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.02$0.50$2.03$1.68$0.35
2017Detailed filing. Detailed filing data is available for this year.$0.25$0.13$0.12$1.12$0.99$0.12