Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 13.2% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Flat$297,313
Flat from 2023
Net Assets
Flat$11,574
Flat from 2023
Liabilities
Flat$285,739
Flat from 2023
Revenue
Flat$311,857
Flat from 2023
Expenses
Flat$339,986
Flat from 2023
Net Income
Flat-$28,129
Flat from 2023
Poca technical institute is a nonprofit, acupuncture school that recruits and trains students to provide acupuncture to underserved communities and to establish an academic foundation for the practice of liberation acupuncture.
Poca technical institute is a nonprofit acupuncture school that recruits and trains students to provide acupuncture to underserved communities and to establish an academic foundation for the practice of liberation acupuncture.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $261,656 | $204,758 | ▼ $56,898 |
| Accounts Receivable | $17,265 | $26,995 | ▲ $9,730 |
| Land, Buildings, and Equipment, Net | $13,722 | $11,368 | ▼ $2,354 |
| Cash and Non-Interest-Bearing Accounts | $16,976 | $6,849 | ▼ $10,127 |
| Prepaid Expenses and Deferred Charges | $3,204 | $3,204 | → $0 |
| Inventories for Sale or Use | $648 | - | - |
| Total Assets | $357,643 | $297,313 | ▼ $60,330 |
| Other Assets Total | $44,172 | $44,139 | ▼ $33 |
| Liabilities | |||
| Other Liabilities | $279,722 | $243,218 | ▼ $36,504 |
| Deferred Revenue | $33,833 | $33,833 | → $0 |
| Accounts Payable and Accrued Expenses | - | $8,688 | - |
| Total Liabilities | $313,555 | $285,739 | ▼ $27,816 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $35,382 | $30,856 | ▼ $4,526 |
| Net Assets With Donor Restrictions | $8,706 | $-19,282 | ▼ $27,988 |
| Total Net Assets Fund Balance | $44,088 | $11,574 | ▼ $32,514 |
| Total Liabilities and Net Assets / Fund Balance | $357,643 | $297,313 | ▼ $60,330 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $11,368 | $12,179 | $23,547 |
| Other Assets Org | $-33 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Lisa Rohleder L Ac | Executive Di | FT | $41,200 | $41,200 |
| Sonya Gregg | Co-executive | PT | $23,746 | $23,746 |
| Name | Title |
|---|---|
| Jade Fang Lac | President |
| Dilip Babu | Director |
| Haley Merritt | Director |
| James Shelton | Director |
| Sandra Parisi | Director |
| Jersey Michelle Rivers | Co-ed |
| Laura Berglund Lac | Secretary |
| Claire Bartlett | Treasurer |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 1 | $52,427 |
| Total Noncash Contributions | 1 | $52,427 |
| Line Item | Amount |
|---|---|
| Other Expenses | $170,284 |
| Salaries, Compensation, and Employee Benefits | $169,702 |
| Total Fundraising Expense | $10,817 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $73,967 | $14,265 | $2,707 | $90,939 |
| Current Officers, Directors, Trustees, and Key Employees | $37,222 | $21,229 | $6,495 | $64,946 |
| Occupancy | $32,680 | - | - | $32,680 |
| Fees for Services Accounting | - | $17,155 | - | $17,155 |
| Payroll Taxes | $10,069 | $3,162 | $586 | $13,817 |
| All Other Expenses | $1,807 | $6,730 | $437 | $8,974 |
| Insurance | $5,782 | $1,815 | $338 | $7,935 |
| Other Expenses | $25,720 | $5,555 | - | $5,555 |
| Interest | $3,854 | $1,210 | $225 | $5,289 |
| Depreciation Depletion | $2,354 | - | - | $2,354 |
| Office Expenses | $510 | $457 | $29 | $996 |
| Travel | - | $892 | - | $892 |
| Payment Travel Entrtnmnt Publicly Ofcl | - | $79 | - | $79 |
| Total Functional Expenses | $246,512 | $82,657 | $10,817 | $339,986 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Sba Eidl Loan | $199,611 |
| Unexpired Lease Obligation | $45,046 |
| Credit Card Payable | $61 |
| Refundable Clinic Fee | $-1,500 |
“Lisa rohleder skip van meter exec. Dir key employee partners”
“Organization's process ro review form 990 is that all members of the board of directors receive a copy of form 990 prior tofiling by either email or paper. Form 990 is reviewed as part of the board od directors annual meeting.”
“The organization's board members report contempaneously any potential conflict of interest to the board at regularly scheduled meetings. The board considers the conflict of interest polisy and acts accordingly on an as needed basis”
“In determining executive salaries, the board reviews and considers salary ranges for comparable positions”
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
“Poca technical institute is a nonprofit acupuncture school that recruits and trains students to provide acupuncture to underserved communities and to establish an academic foundation for the practice of liberation acupuncture.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8688 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 17265 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 26995 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | POCA TECHNICAL INSTITUTE IS A NONPROFIT ACUPUNCTURE SCHOOL THAT RECRUITS AND TRAINS STUDENTS TO PROVIDE ACUPUNCTURE TO UNDERSERVED COMMUNITIES AND TO ESTABLISH AN ACADEMIC FOUNDATION FOR THE PRACTICE OF LIBERATION ACUPUNCTURE. |
| IRS990/AllOtherContributionsAmt | 0 | 99973 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 437 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6730 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1807 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8974 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LISA ROHLEDER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5033359440 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3526 NE 57TH AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97213 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 16976 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6849 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 6495 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 21229 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 37222 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 64946 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 99973 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 236 |
| IRS990/CYOtherExpensesAmt | 0 | 170284 |
| IRS990/CYOtherRevenueAmt | 0 | 2213 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 209435 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -28129 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 169702 |
| IRS990/CYTotalExpensesAmt | 0 | 339986 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 10817 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 311857 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 33833 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 33833 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2354 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2354 |
| IRS990/Desc | 0 | POCA TECHNICAL INSTITUTE PROVIDES A MASTER'S LEVEL CERTIFICATE IN ACUPUNTURE THAT BOTH MEETS ACCREDITATION REQUIREMENTS AND THAT PREPARES STUDENT GRADUATES FOR SUCCESSFUL EMPLOYMENT. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE 40 ACTIVE STUDENTS IN THE SCHOOL PROGRAM. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8706 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | -19282 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 246512 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17155 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17155 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 30.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LISA ROHLEDER L AC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SONYA GREGG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DILIP BABU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CLAIRE BARTLETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LAURA BERGLUND LAC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JADE FANG LAC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SANDRA PARISI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAMES SHELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | HALEY MERRITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JERSEY MICHELLE RIVERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 41200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 23746 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CO-EXECUTIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CO-ED |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 311857 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 338 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1815 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5782 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7935 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 225 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1210 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 3854 |
| IRS990/InterestGrp/TotalAmt | 0 | 5289 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 648 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 236 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 236 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 12179 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13722 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 11368 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 23547 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | POCA TECHNICAL INSTITUTE IS A NONPROFIT ACUPUNCTURE SCHOOL THAT RECRUITS AND TRAINS STUDENTS TO PROVIDE ACUPUNCTURE TO UNDERSERVED COMMUNITIES AND TO ESTABLISH AN ACADEMIC FOUNDATION FOR THE PRACTICE OF LIBERATION ACUPUNCTURE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 44088 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11574 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 35382 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 30856 |
| IRS990/NoncashContributionsAmt | 0 | 52427 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 32680 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32680 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 29 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 457 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 510 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 996 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 44172 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 44139 |
| IRS990/OtherExpensesGrp/Desc | 0 | IN KIND SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | LICENSING/ACCREDIATION |
| IRS990/OtherExpensesGrp/Desc | 2 | PROFESSIONAL FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | WEBSITE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10108 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5555 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 52547 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25720 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 52547 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25720 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10108 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5555 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 279722 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 243218 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MERCHANDISE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1997 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 216 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1997 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 216 |
| IRS990/OtherRevenueTotalAmt | 0 | 2213 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 2707 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 14265 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 73967 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 90939 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 586 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3162 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10069 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13817 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3204 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3204 |
| IRS990/PrincipalOfficerNm | 0 | LISA ROHLEDER L AC |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -4385 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES & REGISTRATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CEU'S |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 166000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 26010 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 17425 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 166000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 26010 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 17425 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 49104 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 214 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt | 0 | 79 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 79 |
| IRS990/PYOtherExpensesAmt | 0 | 114036 |
| IRS990/PYOtherRevenueAmt | 0 | 505 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 205005 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -23602 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 164394 |
| IRS990/PYTotalExpensesAmt | 0 | 278430 |
| IRS990/PYTotalRevenueAmt | 0 | 254828 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -28129 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 261656 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 204758 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 44172 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | -33 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RIGHT OF USE ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | MISCELLANEOUS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 11368 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 12179 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 23547 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 199611 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 45046 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 61 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | -1500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SBA EIDL LOAN |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | UNEXPIRED LEASE OBLIGATION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | CREDIT CARD PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | REFUNDABLE CLINIC FEE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 11368 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 44139 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 243218 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | POCA TECHNICAL INSTITUTE HAS ADVERTISED ITS NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | POCA TECHNICAL INSTITUTE DOES NOT PROVIDE SCHOLARSHIPS NOR DOES IT OFFER FINANCIAL ASSISTANCE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | POCA TECHNICAL INSTITUTE HAS ADVERTISED ITS NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E, LINE 5 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 52427 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | POCA TECHNICAL INSTITUTE IS A NONPROFIT ACUPUNCTURE SCHOOL THAT RECRUITS AND TRAINS STUDENTS TO PROVIDE ACUPUNCTURE TO UNDERSERVED COMMUNITIES AND TO ESTABLISH AN ACADEMIC FOUNDATION FOR THE PRACTICE OF LIBERATION ACUPUNCTURE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LISA ROHLEDER SKIP VAN METER EXEC. DIR KEY EMPLOYEE PARTNERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZATION'S PROCESS RO REVIEW FORM 990 IS THAT ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COPY OF FORM 990 PRIOR TOFILING BY EITHER EMAIL OR PAPER. FORM 990 IS REVIEWED AS PART OF THE BOARD OD DIRECTORS ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S BOARD MEMBERS REPORT CONTEMPANEOUSLY ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD AT REGULARLY SCHEDULED MEETINGS. THE BOARD CONSIDERS THE CONFLICT OF INTEREST POLISY AND ACTS ACCORDINGLY ON AN AS NEEDED BASIS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | IN DETERMINING EXECUTIVE SALARIES, THE BOARD REVIEWS AND CONSIDERS SALARY RANGES FOR COMPARABLE POSITIONS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WORKING CLASS ACUPUNCTURE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 474077068 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | MEDICAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 3526 NE 57TH AVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | PORTLAND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 97213 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | true |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 25500 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 12000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 11160 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | WORKING CLASS ACUPUNCTURE INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | WORKING CLASS ACUPUNCTURE INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | WORKING CLASS ACUPUNCTURE INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | M |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | N |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | P |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.