Civic Intelligence

Berkeley Acupuncture Project of California

990 • Fiscal year 2024 • EIN 82-4821034

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 19, 2025

Organization Profilewww.bapnap.com
1229 Solano AveAlbany, CA 94706

(510) 845-1100

Siviq Scores

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

Liabilities / Assets

87th percentile

0.33x

Higher debt load relative to assets than 87% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.23x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$57,832

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-6.3%

Faster asset growth than 37% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

3.9%

Faster revenue growth than 51% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$215,633

Down $14,581 (-6.3%) from 2023

Net Assets

Up

$143,847

Up $25,775 (+22%) from 2023

Liabilities

Down

$71,786

Down $40,356 (-36%) from 2023

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin65th percentile

Revenue

Up

$316,423

Up $11,822 (+3.9%) from 2023

Expenses

Up

$278,375

Up $34,679 (+14%) from 2023

Net Income

Down

$38,048

Down $22,857 (-38%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$300K$200K$100K$0-$100KAssets 2019: $64,792Liabilities 2019: $44,202Net Assets 2019: $20,5902019Assets 2020: $169,866Liabilities 2020: $195,198Net Assets 2020: -$25,3322020Assets 2021: $146,399Liabilities 2021: $132,554Net Assets 2021: $13,8452021Assets 2022: $181,291Liabilities 2022: $124,025Net Assets 2022: $57,2662022Assets 2023: $230,214Liabilities 2023: $112,142Net Assets 2023: $118,0722023Assets 2024: $215,633Liabilities 2024: $71,786Net Assets 2024: $143,8472024

Highlighted filing

2024

Assets$215,633
Liabilities$71,786
Net Assets$143,847
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2019: $344,014Expenses 2019: $324,424Net Income 2019: $19,5902019Revenue 2020: $200,985Expenses 2020: $246,907Net Income 2020: -$45,9222020Revenue 2021: $215,983Expenses 2021: $176,817Net Income 2021: $39,1662021Revenue 2022: $270,643Expenses 2022: $227,222Net Income 2022: $43,4212022Revenue 2023: $304,601Expenses 2023: $243,696Net Income 2023: $60,9052023Revenue 2024: $316,423Expenses 2024: $278,375Net Income 2024: $38,0482024

Highlighted filing

2024

Revenue$316,423
Expenses$278,375
Net Income$38,048
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$321,026
Mission and Program Overview

Mission

BAP of CA seeks to provide and promote public access to affordable acupuncture, provide continuing education to acupuncturists and acupuncture students, and provide a living wage to our employees.

Promote public access to affordable acupuncture, provide continuing education to acupuncturists and acupuncture students, and provide a living wage to our employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$177,576$171,919▼ $5,657
Cash and Non-Interest-Bearing Accounts$42,608$34,212▼ $8,396
Inventories for Sale or Use$5,753$7,514▲ $1,761
Land, Buildings, and Equipment, Net$3,976$1,988▼ $1,988
Prepaid Expenses and Deferred Charges$300$0▼ $300
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$230,214$215,633▼ $14,581
Other Assets Total$1$0▼ $1
Liabilities
Unsecured Notes Loans Payable$89,454$42,654▼ $46,800
Deferred Revenue$22,688$22,688→ $0
Accounts Payable and Accrued Expenses-$6,444-
Total Liabilities$112,142$71,786▼ $40,356
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,072$143,847▲ $25,775
Total Net Assets Fund Balance$118,072$143,847▲ $25,775
Total Liabilities and Net Assets / Fund Balance$230,214$215,633▼ $14,581

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,988$3,976$5,964
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mary StewartSecretaryFT$57,832$57,832
Michelle LemieuxPresidentFT$54,937$54,937

Board Members and Trustees

NameTitle
Aurora KaiserDirector
Heather HalprinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,059
Program Service Revenue
$303,701
Investment Income
$6,343
Other Revenue
$3,320
All Other Contributions
$3,059
Change in Net Assets
$38,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$192,622
Other Expenses$85,753
Total Fundraising Expense$4,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$107,131$4,511$1,128$112,770
Other Salaries and Wages$50,898$9,536$2,384$62,818
Occupancy$49,285$2,075$519$51,879
Payroll Taxes$13,741$1,221$305$15,267
Office Expenses$12,677$100-$12,777
Other Expenses$7,407--$7,407
Insurance$3,211$2,314-$5,525
Fees for Services Accounting-$3,466-$3,466
Depreciation Depletion$1,988--$1,988
Advertising$1,871--$1,871
Other Employee Benefits$1,767--$1,767
Fees for Services Other$756$67$17$840
Total Functional Expenses$250,732$23,290$4,353$278,375
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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

Form 990, Part VI, Section B, Line 11B

“The Executive staff and outside accountant review the returns, and email them to the board prior to filing with the IRS.”

Form 990, Part VI, Section B, Line 12C

“Annual review of conflict of interest policy. The Secretary of the Board and the HR Manager ensure the policy is enforced by Board and Staff.”

Form 990, Part VI, Section B, Line 15A

“Paid a salary for admin hours typically worked. Currently 20 hours per pay period. Then paid $24/hr for acupuncture plus a commission based on number of patients seen.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Berkeley Acupuncture Project of CA
EIN
82-4821034
Phone
5108451100
Address
1229 Solano Ave, Albany, CA 94706

Signing Officer

Name
Michelle Lemieux
Title
Treasurer
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Lemieux
Formed
2018
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
4
Volunteers
1

Preparer

Firm
Malvoso CPA
Address
360 Grand Ave 408, Oakland, CA 94610
Preparer
Shelby Malvoso
Phone
5104736240
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“PY duplicate revenues written off = -$12273”

Raw XML AppendixShowing 400 of 417 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.

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IRS990/Desc0Program 1: Community Acupuncture and herbal prescriptions: BAP provided approximately 200 acupuncture treatments per week. The primary treatment modality at BAP is acupuncture, comprising approximately 90 of BAP's time spent providing services. Acupuncture is the therapeutic insertion of needles to trigger the body's natural healing mechanisms. It is frequently used for pain management, treatment of acute and chronic injury, and stress and anxiety management and associated ailments. Acupuncture at BAP is provided in a group setting with approximately four patients per hour receiving treatment. The treatment room is an open space with a circle of reclining chairs, used for the treatment of patients. Patient consultations are held chairside in quiet voices and acupuncture needles are inserted on locations on the scalp, ears, face, and limbs.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01828
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05286
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt090795
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt085712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0186680
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06343
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04954
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0567
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011918
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0311624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0301286
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0267784
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0125162
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0110550
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01116406
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04954
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0567
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011918
IRS990ScheduleA/InvestmentIncomeCYPct00.00910
IRS990ScheduleA/InvestmentIncomePYPct00.00420
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99090
IRS990ScheduleA/PublicSupportPY509Pct00.99580
IRS990ScheduleA/PublicSupportTotal509Amt01303086
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0314683
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0303114
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0273070
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0215957
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0196262
IRS990ScheduleA/Total509Grp/TotalAmt01303086
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0321026
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0308068
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0273637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0215983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0196290
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01315004
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01988
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03976
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05964
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01988
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive staff and outside accountant review the returns, and email them to the board prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annual review of conflict of interest policy. The Secretary of the Board and the HR Manager ensure the policy is enforced by Board and Staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Paid a salary for admin hours typically worked. Currently 20 hours per pay period. Then paid $24/hr for acupuncture plus a commission based on number of patients seen.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PY duplicate revenues written off = -$12273
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0230214
IRS990/TotalAssetsEOYAmt0215633
IRS990/TotalAssetsGrp/BOYAmt0230214
IRS990/TotalAssetsGrp/EOYAmt0215633
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03059
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04353
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023290
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0250732
IRS990/TotalFunctionalExpensesGrp/TotalAmt0278375
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0112142
IRS990/TotalLiabilitiesEOYAmt071786
IRS990/TotalLiabilitiesGrp/BOYAmt0112142
IRS990/TotalLiabilitiesGrp/EOYAmt071786
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118072
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0143847
IRS990/TotalProgramServiceExpensesAmt0250732
IRS990/TotalProgramServiceRevenueAmt0303701
IRS990/TotalReportableCompFromOrgAmt0112769
IRS990/TotalRevenueGrp/ExclusionAmt06343
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0307021
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0316423
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230214
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0215633
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt089454
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt042654
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01229 Solano Ave
IRS990/USAddress/CityNm0Albany
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094706
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.bapnap.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michelle Lemieux
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Berkeley Acupuncture Project of CA
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0824821034
ReturnHeader/Filer/PhoneNum05108451100
ReturnHeader/Filer/USAddress/AddressLine1Txt01229 Solano Ave

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$215,633
Liabilities
$71,786
Net assets
$143,847
Revenue
$316,423
Expenses
$278,375
Net income
$38,048
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.16$0.72$1.44$3.16$2.78$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.30$1.12$1.18$3.05$2.44$0.61
2022Detailed filing. Detailed filing data is available for this year.$1.81$1.24$0.57$2.71$2.27$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.46$1.33$0.14$2.16$1.77$0.39
2020Detailed filing. Detailed filing data is available for this year.$1.70$1.95$0.25$2.01$2.47$0.46
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.44$0.21$3.44$3.24$0.20