Nonprofit · EIN 82-4821034
BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA
Tax-exempt · ALBANY, CA 94706
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $274,694 | $273,564 | $1,130 | $185,255 | $37,878 | $147,377 |
| December 31, 2024 | 990 | $316,423 | $278,375 | $38,048 | $215,633 | $71,786 | $143,847 |
| December 31, 2023 | 990 | $304,601 | $243,696 | $60,905 | $230,214 | $112,142 | $118,072 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,579
- Program service revenue
- $267,833
- Investment income
- $4,338
- Net income from sales of inventory
- $944
- Other revenue
- $944
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $127,329
- Other salaries and wages
- $49,871
- Salaries, compensation and benefits (total)
- $191,270
- Professional fundraising fees
- $0
- Accounting fees
- $3,350
- Occupancy
- $49,736
- Depreciation
- $2,417
- Program services (functional)
- $262,830
- Management and general (functional)
- $10,734
Balance sheet and other
- Total assets, start of year
- $215,633
- Total assets, end of year
- $185,255
- Total liabilities, end of year
- $37,878
- Net assets, end of year
- $147,377
- Land, buildings and equipment
- $2,149
- Net assets without donor restrictions
- $147,377
- Gross receipts
- $280,529
- Employees
- 4
- Volunteers
- 1
- Year formed
- 2018
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mary Stewart | Secretary Officer | 40 | $64,745 |
| Michelle Lemieux | President Trustee or director, Officer | 40 | $62,584 |
| Heather Halprin | Director Trustee or director | 1 | $0 |
| Aurora Kaiser | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mary Stewart | Secretary Officer | 40 | $57,832 |
| Michelle Lemieux | President Trustee or director, Officer | 40 | $54,937 |
| Heather Halprin | Director Trustee or director | 1 | $0 |
| Aurora Kaiser | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mary Stewart | Secretary Officer | 40 | $48,425 |
| Michelle Lemieux | President Trustee or director, Officer | 40 | $47,963 |
| Heather Halprin | Director Trustee or director | 1 | $0 |
| Aurora Kaiser | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1229 SOLANO AVE, ALBANY, CA 94706-1734
- Mailing address (990-N for 2018)
- 1834 University Avenue, Berkeley CA 94703
- Principal officer (990 for 2025)
- Michelle Lemieux, 1229 Solano Ave, Albany, CA 94706
- Principal officer (990-N for 2018)
- Michelle Lemieux, 1834 University Avenue, Berkeley CA 94703
- Signed the 990
- Michelle Lemieux, Treasurer
- Phone
- (510) 845-1100
- Website
- www.bapnap.com
- Return prepared by
- Malvoso CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 82-4821034 or by the name BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- 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.Expenses $262,830 · revenue $268,777
- All acupuncture providers at BAP are licensed by the California Acupuncture Board and have Master's level education in the safe administration of acupuncture. Once needles are inserted, patients are free to rest in the reclining chair for as long as they are comfortable. Patients commonly return for a course of treatments to address a singular issue, or indefinitely as a method of health maintenance. Herbal medicine is provided at BAP less frequently than acupuncture, and is utilized by approximately 10 of patients. BAP maintains an inventory of pre-made herbal formulations in pill form, powder, and tincture. Herbal prescriptions are provided under the supervision of Lac's with Master's level education in Chinese herbal medicine. Patients pay 1.5x the wholesale cost of all herbal products.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-4821034
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E50)
- Assets (IRS master file)
- $185,255
- Income (IRS master file)
- $280,529
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $274,694 | $273,564 | $185,255 | XML |
| 990 | December 2024 | $316,423 | $278,375 | $215,633 | XML |
| 990 | December 2023 | $304,601 | $243,696 | $230,214 | XML |
| 990 | December 2022 | $270,643 | $227,222 | $181,291 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Michelle Lemieux | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-4821034).
Questions about BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA
- What is the EIN of BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA?
- The employer identification number (EIN) of BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA is 82-4821034.
- Is BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA?
- The 990 for the year ended December 31, 2025 names Michelle Lemieux.
- Who are the officers and directors of BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $64,745 (Mary Stewart, Secretary).
- How much revenue does BERKELEY ACUPUNCTURE PROJECT OF CALIFORNIA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $274,694, expenses of $273,564 and total assets of $185,255 at year end.
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