Civic Intelligence

Wasatch Community Acupuncture

990 • Fiscal year 2020 • EIN 82-3558212

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 19, 2021

470 East 3900 South Ste 103Salt Lake City, UT 84107

(801) 364-9272

Siviq Scores

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

Liabilities / Assets

88th percentile

0.52x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

0.50x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

70th percentile

21%

Higher net margin than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

87th percentile

$30,514

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

94th percentile

238%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

-9.3%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$281,339

Up $198,128 (+238%) from 2019

Net Assets

Up

$136,296

Up $59,097 (+77%) from 2019

Liabilities

Up

$145,043

Up $139,031 (+2313%) from 2019

Revenue

Down

$287,770

Down $29,413 (-9.3%) from 2019

Expenses

Down

$228,673

Down $69,643 (-23%) from 2019

Net Income

Up

$59,097

Up $40,230 (+213%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2018: $60,203Liabilities 2018: $1,871Net Assets 2018: $58,3322018Assets 2019: $83,211Liabilities 2019: $6,012Net Assets 2019: $77,1992019Assets 2020: $281,339Liabilities 2020: $145,043Net Assets 2020: $136,2962020Assets 2021: $299,684Liabilities 2021: $102,545Net Assets 2021: $197,1392021Assets 2022: $204,756Liabilities 2022: $6,149Net Assets 2022: $198,6072022Assets 2023: $199,746Liabilities 2023: $7,608Net Assets 2023: $192,1382023Assets 2024: $187,203Liabilities 2024: $7,174Net Assets 2024: $180,0292024

Highlighted filing

2020

Assets$281,339
Liabilities$145,043
Net Assets$136,296

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2018: $338,651Expenses 2018: $280,319Net Income 2018: $58,3322018Revenue 2019: $317,183Expenses 2019: $298,316Net Income 2019: $18,8672019Revenue 2020: $287,770Expenses 2020: $228,673Net Income 2020: $59,0972020Revenue 2021: $336,626Expenses 2021: $275,783Net Income 2021: $60,8432021Revenue 2022: $298,362Expenses 2022: $296,894Net Income 2022: $1,4682022Revenue 2023: $350,323Expenses 2023: $356,792Net Income 2023: -$6,4692023Revenue 2024: $370,228Expenses 2024: $382,337Net Income 2024: -$12,1092024

Highlighted filing

2020

Revenue$287,770
Expenses$228,673
Net Income$59,097
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 19, 2021
Return Version
2020v4.0
Gross Receipts
$287,770
Mission and Program Overview

Mission

Wasatch community acupuncture works to increase utahn's access to non- pharmaceutical interventions for the treatment of pain and other acute and chronic healthcare needs by providing and promoting safe, effective, and low-cost acupuncture in a caring community setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$83,211$278,048▲ $194,837
Other Notes and Loans Receivable, Net-$3,291-
Total Assets$83,211$281,339▲ $198,128
Liabilities
Accounts Payable and Accrued Expenses$6,012$145,043▲ $139,031
Total Liabilities$6,012$145,043▲ $139,031
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,199$136,296▲ $59,097
Total Net Assets Fund Balance$77,199$136,296▲ $59,097
Total Liabilities and Net Assets / Fund Balance$83,211$281,339▲ $198,128
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura BerglundPresidentPT$26,780$3,734$30,514
Christopher RogersVice PresideFT$27,968$2,520$30,488
Hanna DwertmanSecretaryPT$25,833$3,525$29,358
Jacquelyn RogersDirector-$13,324$2,505$15,829

Board Members and Trustees

NameTitle
Cori SutherlandDirector
Elizabeth AllenDirector
Melissa DavisDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$71,373
Program Service Revenue
$214,577
Investment Income
$40
Other Revenue
$1,780
All Other Contributions
$16,463
Change in Net Assets
$59,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,597
Other Expenses$66,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$87,777$6,128-$93,905
Other Salaries and Wages$32,794--$32,794
Occupancy$30,174--$30,174
Other Employee Benefits$15,446$878-$16,324
Comp Disqual Persons$13,421--$13,421
Payroll Taxes$5,663$490-$6,153
Insurance$3,700$610-$4,310
Information Technology$3,337$412-$3,749
Advertising$1,788--$1,788
Fees for Services Accounting-$949-$949
All Other Expenses$654$84-$738
Office Expenses-$668-$668
Other Expenses$600--$600
Conferences and Meetings$439--$439
Total Functional Expenses$218,454$10,219$0$228,673
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Christopher RogersSpouse of DirecEmploymentNo$30,488
Jacquelyn RogersSpouse of DirecEmploymentNo$15,926
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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

Jacquelyn rogers christopher rogers director vp, director married christopher rogers jacquelyn rogers vp, director pres,directo married

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

Form 990 was provided to all directors before filing with the irs; no additional review was or will be conducted.

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

Officers and directors annually review for any conflicts. Whether a conflict existed would be determined by the board of directors. If a conflict arose, that officer or director would disclose the conflict and would not vote on any related matter.

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

Process for determining compensation for executive director requires review and approval by board of directors with conflicted officers and/or directors not participating, using comparability data for similarly qualified persons in functionally comparable positions at similarly situated organizations, and contemporaneous substantiation of the deliberation and decision.

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

Process for determining compensation for other officers was applied to two officers who are employees (acupuncturists) of nonprofit. Review and approval by board of directors with conflicted officers and/or directors not participating, using comparability data for similarly qualified persons in functionally comparable positions at similarly situated organizations, and contemporaneous substantiation of the deliberation and decision.

Form 990, Page 6, Part VI, Line 19

Only documents included in forms that are publicly available (such as form 1023, 1023-ez, 1024, or 1024-a) are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wasatch Community Acupuncture
EIN
82-3558212
Phone
8013649272
Address
470 EAST 3900 SOUTH STE 103, SALT LAKE CITY, UT 84107

Signing Officer

Name
Christopher Rogers
Title
Vice President/treas
Phone
8013649272
Signed
2021-10-19

Organization Details

Principal Officer
Christopher Rogers
Formed
2017
Legal Domicile
Ut
Voting Board Members
7
Independent Board Members
3
Employees
14
Volunteers
22

Preparer

Firm
Elite Accountants Inc
Address
876 E VINE ST, MURRAY, UT 84107-6516
Preparer
Teressa L Toombs
Phone
8012812727
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Wasatch community acupuncture works to increase utahn's access to non- pharmaceutical interventions for the treatment of pain and other acute and chronic healthcare needs by providing and promoting safe, effective, and low-cost acupuncture in a caring community setting.

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

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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART IV, LINE 1: JACQUELYN ROGERS IS AN OFFICER, DIRECTOR, AND EMPLOYEE; AND MARRIED TO CHRISTOPHER ROGERS, WHO IS A DIRECTOR, OFFICER AND EMPLOYEE. RT IV, LINE 2: CHRISTOPHER ROGERS IS AN OFFICER, DIRECTOR, AND EMPLOYEE; AND MARRIED TO JACQUELYN ROGERS, WHO IS A DIRECTOR, OFFICER AND EMPLOYEE.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WASATCH COMMUNITY ACUPUNCTURE WORKS TO INCREASE UTAHN'S ACCESS TO NON- PHARMACEUTICAL INTERVENTIONS FOR THE TREATMENT OF PAIN AND OTHER ACUTE AND CHRONIC HEALTHCARE NEEDS BY PROVIDING AND PROMOTING SAFE, EFFECTIVE, AND LOW-COST ACUPUNCTURE IN A CARING COMMUNITY SETTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JACQUELYN ROGERS CHRISTOPHER ROGERS DIRECTOR VP, DIRECTOR MARRIED CHRISTOPHER ROGERS JACQUELYN ROGERS VP, DIRECTOR PRES,DIRECTO MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS PROVIDED TO ALL DIRECTORS BEFORE FILING WITH THE IRS; NO ADDITIONAL REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS AND DIRECTORS ANNUALLY REVIEW FOR ANY CONFLICTS. WHETHER A CONFLICT EXISTED WOULD BE DETERMINED BY THE BOARD OF DIRECTORS. IF A CONFLICT AROSE, THAT OFFICER OR DIRECTOR WOULD DISCLOSE THE CONFLICT AND WOULD NOT VOTE ON ANY RELATED MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCESS FOR DETERMINING COMPENSATION FOR EXECUTIVE DIRECTOR REQUIRES REVIEW AND APPROVAL BY BOARD OF DIRECTORS WITH CONFLICTED OFFICERS AND/OR DIRECTORS NOT PARTICIPATING, USING COMPARABILITY DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROCESS FOR DETERMINING COMPENSATION FOR OTHER OFFICERS WAS APPLIED TO TWO OFFICERS WHO ARE EMPLOYEES (ACUPUNCTURISTS) OF NONPROFIT. REVIEW AND APPROVAL BY BOARD OF DIRECTORS WITH CONFLICTED OFFICERS AND/OR DIRECTORS NOT PARTICIPATING, USING COMPARABILITY DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ONLY DOCUMENTS INCLUDED IN FORMS THAT ARE PUBLICLY AVAILABLE (SUCH AS FORM 1023, 1023-EZ, 1024, OR 1024-A) ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt083211
IRS990/TotalAssetsEOYAmt0281339
IRS990/TotalAssetsGrp/BOYAmt083211
IRS990/TotalAssetsGrp/EOYAmt0281339
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt071373
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010219
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0218454
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228673
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06012
IRS990/TotalLiabilitiesEOYAmt0145043
IRS990/TotalLiabilitiesGrp/BOYAmt06012
IRS990/TotalLiabilitiesGrp/EOYAmt0145043
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077199
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0136296
IRS990/TotalOtherCompensationAmt012284
IRS990/TotalProgramServiceExpensesAmt0218454
IRS990/TotalProgramServiceRevenueAmt0214577
IRS990/TotalReportableCompFromOrgAmt093905
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287770
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt083211
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0281339
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0470 EAST 3900 SOUTH STE 103
IRS990/USAddress/CityNm0SALT LAKE CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084107
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.WASATCHACUPUNCTURE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER ROGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum08013649272
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WASATCH COMMUNITY ACUPUNCTURE
ReturnHeader/Filer/BusinessNameControlTxt0WASA
ReturnHeader/Filer/EIN0823558212
ReturnHeader/Filer/PhoneNum08013649272
ReturnHeader/Filer/USAddress/AddressLine1Txt0470 EAST 3900 SOUTH STE 103
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084107
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200204515
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELITE ACCOUNTANTS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0876 E VINE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURRAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0841076516
ReturnHeader/PreparerPersonGrp/PhoneNum08012812727
ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERESSA L TOOMBS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-10-19T21:42:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRISTOPHER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROGERS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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