Civic Intelligence

Academy for Five Element Acupuncture Inc.

990 • Fiscal year 2015 • EIN 65-0621012

Oct 01, 2014 to Sep 30, 2015 • Filed on Jan 06, 2016

305 SE 2nd AvenueGainesville, FL 32601

(352) 335-2332

Siviq Scores

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

Liabilities / Assets

81st percentile

0.57x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

1.26x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

60th percentile

6.1%

Higher net margin than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

68th percentile

$98,396

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

64th percentile

9.9%

Faster revenue growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,802,022

Up $473,895 (+20%) from 2014

Net Assets

Up

$1,195,413

Up $77,789 (+7.0%) from 2014

Liabilities

Up

$1,606,609

Up $396,106 (+33%) from 2014

Revenue

Up

$1,272,172

Up $115,066 (+9.9%) from 2014

Expenses

Up

$1,194,383

Up $92,951 (+8.4%) from 2014

Net Income

Up

$77,789

Up $22,115 (+40%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,948,426Liabilities 2011: $1,341,201Net Assets 2011: $607,2252011Assets 2012: $2,110,847Liabilities 2012: $1,184,255Net Assets 2012: $926,5922012Assets 2013: $2,197,289Liabilities 2013: $1,135,339Net Assets 2013: $1,061,9502013Assets 2014: $2,328,127Liabilities 2014: $1,210,503Net Assets 2014: $1,117,6242014Assets 2015: $2,802,022Liabilities 2015: $1,606,609Net Assets 2015: $1,195,4132015Assets 2016: $2,661,625Liabilities 2016: $1,445,130Net Assets 2016: $1,216,4952016Assets 2017: $2,773,539Liabilities 2017: $1,563,937Net Assets 2017: $1,209,6022017Assets 2018: $2,910,756Liabilities 2018: $1,677,334Net Assets 2018: $1,233,4222018Assets 2019: $2,998,876Liabilities 2019: $1,785,394Net Assets 2019: $1,213,4822019Assets 2020: $3,209,081Liabilities 2020: $1,932,126Net Assets 2020: $1,276,9552020Assets 2021: $3,216,537Liabilities 2021: $1,792,887Net Assets 2021: $1,423,6502021Assets 2022: $2,704,817Liabilities 2022: $1,490,299Net Assets 2022: $1,214,5182022Assets 2023: $3,003,324Liabilities 2023: $2,074,870Net Assets 2023: $928,4542023Assets 2024: $2,706,502Liabilities 2024: $1,765,165Net Assets 2024: $941,3372024

Highlighted filing

2015

Assets$2,802,022
Liabilities$1,606,609
Net Assets$1,195,413

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,277,175Expenses 2011: $1,063,787Net Income 2011: $213,3882011Revenue 2012: $1,415,452Expenses 2012: $1,096,085Net Income 2012: $319,3672012Expenses 2013: $1,106,0502013Revenue 2014: $1,157,106Expenses 2014: $1,101,432Net Income 2014: $55,6742014Revenue 2015: $1,272,172Expenses 2015: $1,194,383Net Income 2015: $77,7892015Revenue 2016: $1,334,055Expenses 2016: $1,312,973Net Income 2016: $21,0822016Revenue 2017: $1,220,494Expenses 2017: $1,227,387Net Income 2017: -$6,8932017Revenue 2018: $1,274,592Expenses 2018: $1,250,772Net Income 2018: $23,8202018Revenue 2019: $1,452,695Expenses 2019: $1,472,635Net Income 2019: -$19,9402019Revenue 2020: $1,487,225Expenses 2020: $1,423,752Net Income 2020: $63,4732020Revenue 2021: $1,719,770Expenses 2021: $1,573,075Net Income 2021: $146,6952021Revenue 2022: $1,740,595Expenses 2022: $1,949,727Net Income 2022: -$209,1322022Revenue 2023: $1,076,053Expenses 2023: $1,362,117Net Income 2023: -$286,0642023Revenue 2024: $1,244,964Expenses 2024: $1,232,081Net Income 2024: $12,8832024

Highlighted filing

2015

Revenue$1,272,172
Expenses$1,194,383
Net Income$77,789
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jan 6, 2016
Return Version
2014v6.0
Gross Receipts
$1,272,172
Mission and Program Overview

Mission

To educate highly effective, compassionate and successful five element acupunture and herbal medicine practitioners who provide exceptional, personlalized patient care. The academy is a nationally accredited master degree program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$828,321$1,740,096▲ $911,775
Savings and Temporary Cash Investments$1,352,970$796,218▼ $556,752
Cash and Non-Interest-Bearing Accounts-$123,559-
Receivables From Officers Etc$79,065$74,753▼ $4,312
Pledges and Grants Receivable-$29,476-
Accounts Receivable$19,859--
Inventories for Sale or Use$18,336$19,138▲ $802
Prepaid Expenses and Deferred Charges$25,626$17,483▼ $8,143
Other Notes and Loans Receivable, Net$3,950$1,299▼ $2,651
Total Assets$2,328,127$2,802,022▲ $473,895
Liabilities
Unsecured Notes Loans Payable$556,464$902,409▲ $345,945
Deferred Revenue$588,140$630,910▲ $42,770
Accounts Payable and Accrued Expenses$62,150$70,510▲ $8,360
Other Liabilities$3,749$2,780▼ $969
Total Liabilities$1,210,503$1,606,609▲ $396,106
Net Assets / Fund Balance
Unrestricted Net Assets$1,117,624$1,195,413▲ $77,789
Total Net Assets Fund Balance$1,117,624$1,195,413▲ $77,789
Total Liabilities and Net Assets / Fund Balance$2,328,127$2,802,022▲ $473,895

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,486,414$234,056$1,720,470
Land$184,000-$184,000
Equipment$69,682$82,164$151,846
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Misti Oxford-pickeralExecutive DiFT$98,396$98,396

Board Members and Trustees

NameTitle
Merry GerardPresident
Angela Xistris KrugerBoard Member
Gale MowryBoard Member
Nancy DowdBoard Member
Dale BlockVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,918
Program Service Revenue
$1,209,965
Investment Income
$3,244
Other Revenue
$53,045
All Other Contributions
$5,918
Change in Net Assets
$77,789

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,272,172
Total Revenue per Audited Statements
$1,272,172
Total Revenue per Form 990
$1,272,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$763,140
Other Expenses$431,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$390,355$201,429-$591,784
Occupancy$85,369$14,183-$99,552
Current Officers, Directors, Trustees, and Key Employees-$98,396-$98,396
Interest-$44,814-$44,814
Depreciation Depletion$35,556$8,889-$44,445
Payroll Taxes$29,439$7,359-$36,798
Other Employee Benefits$28,930$7,232-$36,162
Advertising$31,773--$31,773
Travel$27,428--$27,428
Office Expenses$784$25,722-$26,506
Fees for Services Other$9,223$13,868-$23,091
Insurance$3,850$17,733-$21,583
Fees for Services Legal-$19,996-$19,996
Fees for Services Accounting-$11,468-$11,468
Other Expenses$7,841$1,960-$9,801
Total Functional Expenses$711,080$483,303$0$1,194,383

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,194,383
Total Expenses per Audited Statements$1,194,383
Total Expenses per Form 990$1,194,383
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 Officers, Directors, Trustees, and Key Employees$79,065$74,753▼ $4,312
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$2,780
Advance Tuition Payments-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Page 6, Part VI, Line 11B

The preliminary information is provided to all governing board members and the executive director. The executive director, the executive committee and the finance committee review the form 990. Upon agreement, any necessary changes are made. A copy of the form is provided to all board members before it is filed.

Form 990, Page 6, Part VI, Line 12C

In instances when there could be conflict of interest, a topic is put in the agenda of a board of director's meeting for discussion, input and ratification. Also, the organization requires an annual form to be completed by key employees and board members to disclose in writing any potential conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The governing board or board designated compensation committee review and approve the compensation of all officers and key employees.

Form 990, Page 6, Part VI, Line 15B

The governing board or board designated compensation committee review and approve the compensation of all officers and key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Academy for Five Element
EIN
65-0621012
Phone
3523352332
Address
305 SE 2ND AVENUE, GAINESVILLE, FL 32601

Signing Officer

Name
Misti Oxford-pickeral
Title
Executive Director
Phone
3523352332
Signed
2016-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Misti Oxford-pickeral
Formed
1995
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
5
Employees
12

Preparer

Firm
R Michael Labounty & Associates
Address
2750 BUFORD HWY STE 247, ATLANTA, GA 30324
Preparer
R Michael Labounty
Phone
4046366272
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To educate highly effective, compassionate and successful five element acupunture and herbal medicine practitioners who provide exceptional, personlalized patient care. The academy is a nationally accredited master degree program.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). Income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. For the year ended september 30, 2015, the organization had no unrelated business income and, accordingly, no unrelated business income tax. The financial accounting standards board has issued an interpretation clarifying when an uncertainty in income taxes should be recognized or disclosed in the organization's financial statements. The organization has reviewed its tax positions and has determined that there are no tax uncertainties requiring recognition or disclosure for the years open to potential irs examination (2012-2015).

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07359
IRS990/PayrollTaxesGrp/ProgramServicesAmt029439
IRS990/PayrollTaxesGrp/TotalAmt036798
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt029476
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025626
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017483
IRS990/PrincipalOfficerNm0MISTI OXFORD-PICKERAL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1CLINICAL TREATMENTS
IRS990/ProgramServiceRevenueGrp/Desc2BOOK STORE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01096248
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt199520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01096248
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt199520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214197
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt019197
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02148
IRS990/PYOtherExpensesAmt0584886
IRS990/PYOtherRevenueAmt026313
IRS990/PYProgramServiceRevenueAmt01109448
IRS990/PYRevenuesLessExpensesAmt055674
IRS990/PYSalariesCompEmpBnftPaidAmt0516546
IRS990/PYTotalExpensesAmt01101432
IRS990/PYTotalRevenueAmt01157106
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt079065
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt074753
IRS990/ReconcilationRevenueExpnssAmt077789
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt029710
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01352970
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0796218
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01486414
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0234056
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01720470
IRS990ScheduleD/EquipmentGrp/BookValueAmt069682
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082164
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151846
IRS990ScheduleD/ExpensesSubtotalAmt01194383
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0184000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0184000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02780
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ADVANCE TUITION PAYMENTS
IRS990ScheduleD/RevenueSubtotalAmt01272172
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED SEPTEMBER 30, 2015, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE FINANCIAL ACCOUNTING STANDARDS BOARD HAS ISSUED AN INTERPRETATION CLARIFYING WHEN AN UNCERTAINTY IN INCOME TAXES SHOULD BE RECOGNIZED OR DISCLOSED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO TAX UNCERTAINTIES REQUIRING RECOGNITION OR DISCLOSURE FOR THE YEARS OPEN TO POTENTIAL IRS EXAMINATION (2012-2015).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01740096
IRS990ScheduleD/TotalExpensesPerForm990Amt01194383
IRS990ScheduleD/TotalLiabilityAmt02780
IRS990ScheduleD/TotalRevenuePerForm990Amt01272172
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01272172
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01194383
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICIES ARE DISCLOSED ON THE SCHOOL'S WEBSITE, SCHOOL'S CATALOGUE, STUDENT HANDBOOK, AND PUBLISHED IN THE LOCAL NEWSPAPER ANNUALLY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CERTIFIES THAT IT HAS COMPLIED WITH THE APPLICABLE REQUIREMENTS OF SECTIONS 4.01 THROUGH 4.05 OF REV. PROC. 75-50, 1975-2 C.B. 587, COVERING RACIAL NONDISCRIMINATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt074753
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PERSONAL LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt075000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MISTI OXFORD-PICKERAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt074753
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EDUCATE HIGHLY EFFECTIVE, COMPASSIONATE AND SUCCESSFUL FIVE ELEMENT ACUPUNTURE AND HERBAL MEDICINE PRACTITIONERS WHO PROVIDE EXCEPTIONAL, PERSONLALIZED PATIENT CARE. THE ACADEMY IS A NATIONALLY ACCREDITED MASTER DEGREE PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRELIMINARY INFORMATION IS PROVIDED TO ALL GOVERNING BOARD MEMBERS AND THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR, THE EXECUTIVE COMMITTEE AND THE FINANCE COMMITTEE REVIEW THE FORM 990. UPON AGREEMENT, ANY NECESSARY CHANGES ARE MADE. A COPY OF THE FORM IS PROVIDED TO ALL BOARD MEMBERS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN INSTANCES WHEN THERE COULD BE CONFLICT OF INTEREST, A TOPIC IS PUT IN THE AGENDA OF A BOARD OF DIRECTOR'S MEETING FOR DISCUSSION, INPUT AND RATIFICATION. ALSO, THE ORGANIZATION REQUIRES AN ANNUAL FORM TO BE COMPLETED BY KEY EMPLOYEES AND BOARD MEMBERS TO DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD OR BOARD DESIGNATED COMPENSATION COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD OR BOARD DESIGNATED COMPENSATION COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02328127
IRS990/TotalAssetsEOYAmt02802022
IRS990/TotalAssetsGrp/BOYAmt02328127
IRS990/TotalAssetsGrp/EOYAmt02802022
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05918
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0483303
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0711080
IRS990/TotalFunctionalExpensesGrp/TotalAmt01194383
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01210503
IRS990/TotalLiabilitiesEOYAmt01606609
IRS990/TotalLiabilitiesGrp/BOYAmt01210503
IRS990/TotalLiabilitiesGrp/EOYAmt01606609
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01117624
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01195413
IRS990/TotalProgramServiceExpensesAmt0711080
IRS990/TotalProgramServiceRevenueAmt01209965
IRS990/TotalReportableCompFromOrgAmt098396
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01266254
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01272172
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02328127
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02802022
IRS990/TravelGrp/ProgramServicesAmt027428
IRS990/TravelGrp/TotalAmt027428
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01117624
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01195413
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0556464
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0902409
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
IRS990/USAddress/CityNm0GAINESVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032601
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ACUPUNTURIST.EDU
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MISTI OXFORD-PICKERAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03523352332
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY FOR FIVE ELEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACUPUNCTURE INC
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0650621012
ReturnHeader/Filer/PhoneNum03523352332
ReturnHeader/Filer/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
ReturnHeader/Filer/USAddress/CityNm0GAINESVILLE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.71$1.77$0.94$1.24$1.23$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.00$2.07$0.93$1.08$1.36$0.29
2022Detailed filing. Detailed filing data is available for this year.$2.70$1.49$1.21$1.74$1.95$0.21
2021Detailed filing. Detailed filing data is available for this year.$3.22$1.79$1.42$1.72$1.57$0.15
2020Detailed filing. Detailed filing data is available for this year.$3.21$1.93$1.28$1.49$1.42$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.00$1.79$1.21$1.45$1.47$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.91$1.68$1.23$1.27$1.25$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.77$1.56$1.21$1.22$1.23$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.66$1.45$1.22$1.33$1.31$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.80$1.61$1.20$1.27$1.19$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.33$1.21$1.12$1.16$1.10$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$1.14$1.06$1.11
2012Summary only. Only limited summary data is available for this year.$2.11$1.18$0.93$1.42$1.10$0.32
2011Summary only. Only limited summary data is available for this year.$1.95$1.34$0.61$1.28$1.06$0.21