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Berkeley Acupuncture Project Of California

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Health — General and Rehabilitative / Rehabilitative Medical Services (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$305k (2023)

Expenses
$244k (2023)

Total Assets
$230k (2023)

Total Liabilities
$112k (2023)

Source: Form 990 tax filings from 2019 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$304,601
Expenses
$243,696
Net Income
$60,905
Net Assets
$118,072
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,828
0.6%
Program Services $295,867
97.1%
Investment Income $4,954
1.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,952
0.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $91,569
37.6%
Professional Fundraising Fees $0
Other Salaries and Wages $45,130
18.5%
Assets/Debt
Total Assets $230,214
Total Liabilities $112,142
Net Assets $118,072
Compensation
Key Employees and Officers Compensation Related Other
Mary Stewart (Secretary) $48,425 $0 $0
Michelle Lemieux (President) $47,963 $0 $0
Heather Halprin (Director) $0 $0 $0
Aurora Kaiser (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$270,643
Expenses
$227,222
Net Income
$43,421
Net Assets
$57,266
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,286
2.0%
Program Services $262,663
97.1%
Investment Income $567
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $2,127
0.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $89,630
39.4%
Professional Fundraising Fees $0
Other Salaries and Wages $37,615
16.6%
Assets/Debt
Total Assets $181,291
Total Liabilities $124,025
Net Assets $57,266
Compensation
Key Employees and Officers Compensation Related Other
Mary Stewart (Secretary) $47,507 $0 $0
Michelle Lemieux (Treasurer) $42,123 $0 $0
Heather Halprin (Director) $0 $0 $0
Aurora Kaiser (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$215,983
Expenses
$176,817
Net Income
$39,166
Net Assets
$13,845
Notable Sources of Revenue Percent of Total Revenue
Contributions $90,795
42.0%
Program Services $124,078
57.4%
Investment Income $26
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,084
0.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $49,303
27.9%
Professional Fundraising Fees $0
Other Salaries and Wages $69,071
39.1%
Assets/Debt
Total Assets $146,399
Total Liabilities $132,554
Net Assets $13,845
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michelle Lemiex (Treasurer And L Ac) $28,924 $0 $0
Mary Stewart (Secretary And L Ac) $20,379 $0 $0
Heather Halprin (Board Member) $0 $0 $0
Aurora Kaiser (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$200,985
Expenses
$246,907
Net Income
-$45,922
Net Assets
-$25,332
Notable Sources of Revenue Percent of Total Revenue
Contributions $95,712
47.6%
Program Services $104,957
52.2%
Investment Income $28
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $288
0.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $62,482
25.3%
Professional Fundraising Fees $0
Other Salaries and Wages $82,169
33.3%
Assets/Debt
Total Assets $169,866
Total Liabilities $195,198
Net Assets -$25,332
Compensation
Key Employees and Officers Compensation Related Other
Mary Stewart (Secretary And L Ac) $21,431 $0 $0
Michelle Lemiex (Treasurer And L Ac) $21,050 $0 $0
Julia Carpenter (President And L Ac) $20,001 $0 $0
Heather Halprin (Board Member) $0 $0 $0
Aurora Kaiser (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$344,014
Expenses
$324,424
Net Income
$19,590
Net Assets
$20,590
Notable Sources of Revenue Percent of Total Revenue
Contributions $565
0.2%
Program Services $337,240
98.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $6,209
1.8%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $88,142
27.2%
Professional Fundraising Fees $0
Other Salaries and Wages $145,956
45.0%
Assets/Debt
Total Assets $64,792
Total Liabilities $44,202
Net Assets $20,590
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Julia Carpenter (President And L Ac) $30,634 $0 $0
Mary Stewart (Secretary And L Ac) $29,404 $0 $0
Michelle Lemiex (Treasurer And L Ac) $28,104 $0 $0
Heather Halprin (Board Member) $0 $0 $0
Aurora Kaiser (Board Member) $0 $0 $0

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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