Civic Intelligence

Academy for Five Element Acupuncture Inc.

990 • Fiscal year 2016 • EIN 65-0621012

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 15, 2017

Organization ProfileWWW.ACUPUNCTURIST.EDU

View Organization Page

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

0.54x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

1.08x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

48th percentile

1.6%

Higher net margin than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$110,639

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

21st percentile

-5.0%

Faster asset growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

55th percentile

4.9%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$2,661,625

Down $140,397 (-5.0%) from 2015

Net Assets

Up

$1,216,495

Up $21,082 (+1.8%) from 2015

Liabilities

Down

$1,445,130

Down $161,479 (-10%) from 2015

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin48th percentile

Revenue

Up

$1,334,055

Up $61,883 (+4.9%) from 2015

Expenses

Up

$1,312,973

Up $118,590 (+9.9%) from 2015

Net Income

Down

$21,082

Down $56,707 (-73%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

2016

Assets$2,661,625
Liabilities$1,445,130
Net Assets$1,216,495
Open 2016 Filing

Operations Trend

Revenue Growth55th percentile

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

2016

Revenue$1,334,055
Expenses$1,312,973
Net Income$21,082
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,334,055
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.

To educate highly effective, compassionate and successful five element acupuncture 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$1,740,096$1,720,875▼ $19,221
Savings and Temporary Cash Investments$796,218$729,802▼ $66,416
Pledges and Grants Receivable$29,476$74,009▲ $44,533
Receivables From Officers Etc$74,753$65,337▼ $9,416
Cash and Non-Interest-Bearing Accounts$123,559$34,308▼ $89,251
Inventories for Sale or Use$19,138$20,422▲ $1,284
Prepaid Expenses and Deferred Charges$17,483$15,573▼ $1,910
Other Notes and Loans Receivable, Net$1,299$1,299→ $0
Total Assets$2,802,022$2,661,625▼ $140,397
Liabilities
Mortgage Notes Payable Secured by Investment Property$942,013$902,611▼ $39,402
Deferred Revenue$591,306$474,893▼ $116,413
Accounts Payable and Accrued Expenses$70,510$64,846▼ $5,664
Other Liabilities$2,780$2,780→ $0
Total Liabilities$1,606,609$1,445,130▼ $161,479
Net Assets / Fund Balance
Unrestricted Net Assets$1,195,413$1,216,495▲ $21,082
Total Net Assets Fund Balance$1,195,413$1,216,495▲ $21,082
Total Liabilities and Net Assets / Fund Balance$2,802,022$2,661,625▼ $140,397

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,470,719$249,751$1,720,470
Land$184,000-$184,000
Equipment$66,156$95,894$162,050
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Misti Oxford-pickeralExecutive DiFT$110,639$110,639

Board Members and Trustees

NameTitle
Merry GerardPresident
Angela Xistris KrugerBoard Member
Dale BlockBoard Member
Nancy DowdBoard Member
Gale MowryScretary-tre
Revenue and Support

Revenue Composition

Contributions and Grants
$21,177
Program Service Revenue
$1,249,932
Investment Income
$1,409
Other Revenue
$61,537
All Other Contributions
$21,177
Change in Net Assets
$21,082

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,334,055
Total Revenue per Audited Statements
$1,334,055
Total Revenue per Form 990
$1,334,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$754,700
Other Expenses$558,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$386,929$292,972-$679,901
Fees for Services Other$40,805$63,965-$104,770
Occupancy$78,042$16,497-$94,539
Payroll Taxes$59,839$14,960-$74,799
Office Expenses$22,957$36,418-$59,375
Depreciation Depletion$43,540$10,885-$54,425
Interest-$46,666-$46,666
Advertising$24,607--$24,607
Travel$23,501--$23,501
Insurance$5,126$18,152-$23,278
Conferences and Meetings$15,171--$15,171
Other Expenses$7,804$1,951-$9,755
All Other Expenses$506--$506
Total Functional Expenses$797,462$515,511$0$1,312,973

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,312,973
Total Expenses per Audited Statements$1,312,973
Total Expenses per Form 990$1,312,973
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$74,753$65,337▼ $9,416
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$2,780
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
2017-02-15
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
Lisa H Dial
Phone
4046366272
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To educate highly effective, compassionate and successful five element acupuncture 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 setember 30, 2016, 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 (2013-2016).”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherSalariesAndWagesGrp/TotalAmt0679901
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01299
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01299
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014960
IRS990/PayrollTaxesGrp/ProgramServicesAmt059839
IRS990/PayrollTaxesGrp/TotalAmt074799
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt029476
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt074009
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017483
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015573
IRS990/PrincipalOfficerNm0MISTI OXFORD-PICKERAL
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1CLINICAL TREATMENTS
IRS990/ProgramServiceRevenueGrp/Desc2BOOK STORE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01068379
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1168873
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212680
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01068379
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1168873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212680
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05918
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03244
IRS990/PYOtherExpensesAmt0431243
IRS990/PYOtherRevenueAmt053045
IRS990/PYProgramServiceRevenueAmt01209965
IRS990/PYRevenuesLessExpensesAmt077789
IRS990/PYSalariesCompEmpBnftPaidAmt0763140
IRS990/PYTotalExpensesAmt01194383
IRS990/PYTotalRevenueAmt01272172
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt074753
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt065337
IRS990/ReconcilationRevenueExpnssAmt021082
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt033360
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0796218
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0729802
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01470719
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0249751
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01720470
IRS990ScheduleD/EquipmentGrp/BookValueAmt066156
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095894
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162050
IRS990ScheduleD/ExpensesSubtotalAmt01312973
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0184000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0184000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02780
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01334055
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 SETEMBER 30, 2016, 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 (2013-2016).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01720875
IRS990ScheduleD/TotalExpensesPerForm990Amt01312973
IRS990ScheduleD/TotalLiabilityAmt02780
IRS990ScheduleD/TotalRevenuePerForm990Amt01334055
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01334055
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01312973
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/BalanceDueAmt065337
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/TotalBalanceDueAmt065337
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EDUCATE HIGHLY EFFECTIVE, COMPASSIONATE AND SUCCESSFUL FIVE ELEMENT ACUPUNCTURE 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/TotalAssetsBOYAmt02802022
IRS990/TotalAssetsEOYAmt02661625
IRS990/TotalAssetsGrp/BOYAmt02802022
IRS990/TotalAssetsGrp/EOYAmt02661625
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021177
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0515511
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0797462
IRS990/TotalFunctionalExpensesGrp/TotalAmt01312973
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01606609
IRS990/TotalLiabilitiesEOYAmt01445130
IRS990/TotalLiabilitiesGrp/BOYAmt01606609
IRS990/TotalLiabilitiesGrp/EOYAmt01445130
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01195413
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01216495
IRS990/TotalProgramServiceExpensesAmt0797462
IRS990/TotalProgramServiceRevenueAmt01249932
IRS990/TotalReportableCompFromOrgAmt0110639
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01312878
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01334055
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02802022
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02661625
IRS990/TravelGrp/ProgramServicesAmt023501
IRS990/TravelGrp/TotalAmt023501
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01195413
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01216495
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
IRS990/USAddress/CityNm0GAINESVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032601
IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WebsiteAddressTxt0WWW.ACUPUNCTURIST.EDU
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MISTI OXFORD-PICKERAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03523352332
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-15
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581948994

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,661,625
Liabilities
$1,445,130
Net assets
$1,216,495
Revenue
$1,334,055
Expenses
$1,312,973
Net income
$21,082
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