Berkeley Acupuncture Project of California
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $274,694
- Spending
- $273,564
- Spent on programs
- 96%
- Reserves
- 6.4 months of spending
- Largest source of income
- fees for its services, 98%
- Employees
- 4
- Volunteers
- 1
- Highest pay
- $64,745, secretary
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 76 out of 100. Higher than 47% of charities in its peer group (health care, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 6.4 months of spending.
Debt
16 of 20It owes 20% of what it owns.
Living within its means
12 of 15Income exceeded spending by 0% of income.
Income trend
5 of 15Income fell 13% on the year before.
Spending floor
15 of 1596% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 84 out of 100. Higher than 62% of charities in its peer group (health care, $250k to $1m).
Independent board
18 of 252 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $262,830 spent. 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.
- 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.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.