Civic Intelligence

Napa Acupuncture Practice

990 • Fiscal year 2023 • EIN 81-4145087

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 05, 2024

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

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

83rd percentile

40%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

19%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$246,316

Up $70,334 (+40%) from 2022

Net Assets

Up

$241,379

Up $73,335 (+44%) from 2022

Liabilities

Down

$4,937

Down $3,001 (-38%) from 2022

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin76th percentile

Revenue

Up

$324,312

Up $52,338 (+19%) from 2022

Expenses

Down

$250,977

Down $12,098 (-4.6%) from 2022

Net Income

Up

$73,335

Up $64,436 (+724%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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 2023: $246,316Liabilities 2023: $4,937Net Assets 2023: $241,3792023Assets 2024: $265,169Liabilities 2024: $10,877Net Assets 2024: $254,2922024

Highlighted filing

2023

Assets$246,316
Liabilities$4,937
Net Assets$241,379
Open 2023 Filing

Operations Trend

Revenue Growth65th percentile

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

$400K$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 2023: $324,312Expenses 2023: $250,977Net Income 2023: $73,3352023Revenue 2024: $281,215Expenses 2024: $273,305Net Income 2024: $7,9102024

Highlighted filing

2023

Revenue$324,312
Expenses$250,977
Net Income$73,335
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 5, 2024
Return Version
2023v5.0
Gross Receipts
$324,312
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,037$235,765▲ $73,728
Inventories for Sale or Use$6,957$5,500▼ $1,457
Land, Buildings, and Equipment, Net$5,290$3,353▼ $1,937
Total Assets$175,982$246,316▲ $70,334
Other Assets Total$1,698$1,698→ $0
Liabilities
Accounts Payable and Accrued Expenses$7,188$4,187▼ $3,001
Other Liabilities$750$750→ $0
Total Liabilities$7,938$4,937▼ $3,001
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$168,044$241,379▲ $73,335
Total Net Assets Fund Balance$168,044$241,379▲ $73,335
Total Liabilities and Net Assets / Fund Balance$175,982$246,316▲ $70,334

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,637$6,302$7,939
Equipment$1,716$4,002$5,718
Other Assets Org$1,698--
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$53,741
Program Service Revenue
$238,871
Investment Income
$6,699
Other Revenue
$25,001
All Other Contributions
$3,741
Change in Net Assets
$73,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,777
Other Expenses$92,200
Total Fundraising Expense$6,040
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$68,850$18,360$4,590$91,800
Other Salaries and Wages-$43,860-$43,860
Occupancy$20,024$5,340$1,335$26,699
Other Expenses$20,009$9,000-$20,009
Payroll Taxes$6,580$6,321-$12,901
Pension Plan Contributions$6,688$3,528-$10,216
Advertising-$7,530-$7,530
Fees for Services Accounting-$4,029-$4,029
Insurance$1,723$459$115$2,297
Information Technology-$1,991-$1,991
Depreciation Depletion$1,290$647-$1,937
Office Expenses-$1,470-$1,470
Total Functional Expenses$142,402$102,535$6,040$250,977
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
2024-06-05
Discuss with paid preparer
No

Organization Details

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

Preparer

Firm
Teds Tax & Accounting Solutions
Address
2225 Brown Street, Napa, CA 94558
Preparer
Ted 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

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,316
Liabilities
$4,937
Net assets
$241,379
Revenue
$324,312
Expenses
$250,977
Net income
$73,335
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
2023Detailed filing. Detailed filing data is available for this year.$2.46$0.05$2.41$3.24$2.51$0.73
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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