Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
990 • Fiscal year 2017 • EIN 65-0621012
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 8.8% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Up$2,773,539
Up $111,914 (+4.2%) from 2016
Net Assets
Down$1,209,602
Down $6,893 (-0.6%) from 2016
Liabilities
Up$1,563,937
Up $118,807 (+8.2%) from 2016
Revenue
Down$1,220,494
Down $113,561 (-8.5%) from 2016
Expenses
Down$1,227,387
Down $85,586 (-6.5%) from 2016
Net Income
Down-$6,893
Down $27,975 (-133%) from 2016
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,720,875 | $1,812,104 | ▲ $91,229 |
| Savings and Temporary Cash Investments | $729,802 | $778,256 | ▲ $48,454 |
| Receivables From Officers Etc | $65,337 | $60,590 | ▼ $4,747 |
| Cash and Non-Interest-Bearing Accounts | $34,308 | $46,924 | ▲ $12,616 |
| Pledges and Grants Receivable | $74,009 | $42,947 | ▼ $31,062 |
| Inventories for Sale or Use | $20,422 | $21,728 | ▲ $1,306 |
| Prepaid Expenses and Deferred Charges | $15,573 | $10,691 | ▼ $4,882 |
| Other Notes and Loans Receivable, Net | $1,299 | $299 | ▼ $1,000 |
| Total Assets | $2,661,625 | $2,773,539 | ▲ $111,914 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $902,611 | $1,022,352 | ▲ $119,741 |
| Deferred Revenue | $474,893 | $500,172 | ▲ $25,279 |
| Accounts Payable and Accrued Expenses | $64,846 | $38,633 | ▼ $26,213 |
| Other Liabilities | $2,780 | $2,780 | → $0 |
| Total Liabilities | $1,445,130 | $1,563,937 | ▲ $118,807 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,216,495 | $1,209,602 | ▼ $6,893 |
| Total Net Assets Fund Balance | $1,216,495 | $1,209,602 | ▼ $6,893 |
| Total Liabilities and Net Assets / Fund Balance | $2,661,625 | $2,773,539 | ▲ $111,914 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,495,590 | $359,411 | $1,855,001 |
| Land | $184,000 | - | $184,000 |
| Equipment | $132,514 | - | $132,514 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Misti Oxford-pickeral | Executive Di | FT | $107,201 | $107,201 |
| Name | Title |
|---|---|
| Merry Gerard | President |
| Angela Xistris Kruger | Board Member |
| Leslie Suskin | Board Member |
| Michael Kowalskie | Board Member |
| Gale Mowry | Scretary-tre |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $750,883 |
| Other Expenses | $476,504 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $321,552 | $245,253 | - | $566,805 |
| Current Officers, Directors, Trustees, and Key Employees | $80,400 | $26,801 | - | $107,201 |
| Fees for Services Other | $18,775 | $87,623 | - | $106,398 |
| Occupancy | $64,010 | $14,919 | - | $78,929 |
| Depreciation Depletion | $56,956 | - | - | $56,956 |
| Interest | - | $48,949 | - | $48,949 |
| Office Expenses | $1,030 | $44,113 | - | $45,143 |
| Other Employee Benefits | $31,603 | $7,901 | - | $39,504 |
| Payroll Taxes | $29,898 | $7,475 | - | $37,373 |
| Travel | $26,411 | - | - | $26,411 |
| Insurance | $5,050 | $19,182 | - | $24,232 |
| Advertising | $23,585 | - | - | $23,585 |
| Other Expenses | $8,133 | $9,854 | - | $9,854 |
| Total Functional Expenses | $713,284 | $514,103 | $0 | $1,227,387 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,227,387 |
| Total Expenses per Audited Statements | $1,227,387 |
| Total Expenses per Form 990 | $1,227,387 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $65,337 | $60,590 | ▼ $4,747 |
| Liability | Amount |
|---|---|
| Security Deposits | $2,780 |
“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.”
“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.”
“The governing board or board designated compensation committee review and approve the compensation of all officers and key employees.”
“The governing board or board designated compensation committee review and approve the compensation of all officers and key employees.”
“Governing documents are made available to the public upon request.”
“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.”
“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, 2017, 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 (2014-2017).”
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/BOYAmt | 0 | 64846 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 38633 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 23585 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 23585 |
| IRS990/AllOtherContributionsAmt | 0 | 8281 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MISTI OXFORD-PICKERAL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3523352332 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 305 SE 2ND AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GAINESVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32601 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 34308 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 46924 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 26801 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 80400 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 107201 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 8281 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5970 |
| IRS990/CYOtherExpensesAmt | 0 | 476504 |
| IRS990/CYOtherRevenueAmt | 0 | 57013 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1149230 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -6893 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 750883 |
| IRS990/CYTotalExpensesAmt | 0 | 1227387 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1220494 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 474893 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 500172 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 56956 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 56956 |
| IRS990/Desc | 0 | THE ORGANIZATION PROVIDES STUDENTS WITH A DISTINCTIVE MASTER DEGREE PROGRAM IN THE THEORY, PHILOSOPHY AND PRACTICE OF FIVE ELEMENT ACUPUNCTURE AND CHINESE HERBAL MEDICINE. THE ORGANIZATION ALSO OFFERS AN AFFORDABLE INTERN-BASED TREATMENT CLINIC THAT SERVES THE LOCAL COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 713284 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 87623 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 18775 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 106398 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| 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/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/PersonNm | 0 | MISTI OXFORD-PICKERAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MERRY GERARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GALE MOWRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANGELA XISTRIS KRUGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHAEL KOWALSKIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LESLIE SUSKIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 107201 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 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/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SCRETARY-TRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1995 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1220494 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 33340 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 19182 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5050 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24232 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 48949 |
| IRS990/InterestGrp/TotalAmt | 0 | 48949 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 20422 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 21728 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5970 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5970 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 44 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 359411 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1720875 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1812104 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2171515 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | true |
| 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 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 902611 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1022352 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1216495 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1209602 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33340 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 33340 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 14919 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 64010 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 78929 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 44113 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1030 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 45143 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7901 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 31603 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 39504 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | ACCREDITATION FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | TELECOMUNICATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2033 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 9854 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 33968 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11913 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8133 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 33968 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11913 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10166 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9854 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2780 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2780 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23673 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 23673 |
| IRS990/OtherRevenueTotalAmt | 0 | 23673 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 245253 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 321552 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 566805 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1299 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 299 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7475 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 29898 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 37373 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 74009 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 42947 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15573 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10691 |
| IRS990/PrincipalOfficerNm | 0 | MISTI OXFORD-PICKERAL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CLINICAL TREATMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | BOOKSTORE SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 996425 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 135935 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 16870 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 996425 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 135935 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 16870 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 21177 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1409 |
| IRS990/PYOtherExpensesAmt | 0 | 558273 |
| IRS990/PYOtherRevenueAmt | 0 | 61537 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1249932 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 21082 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 754700 |
| IRS990/PYTotalExpensesAmt | 0 | 1312973 |
| IRS990/PYTotalRevenueAmt | 0 | 1334055 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2017, 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 (2014-2017). |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE NONDISCRIMINATION POLICIES ARE DISCLOSED ON THE SCHOOL'S WEBSITE, SCHOOL'S CATALOGUE, STUDENT HANDBOOK, AND PUBLISHED IN THE LOCAL NEWSPAPER ANNUALLY. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE 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. |
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| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING BOARD OR BOARD DESIGNATED COMPENSATION COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING BOARD OR BOARD DESIGNATED COMPENSATION COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS ARE MADE 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 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/USAddress/CityNm | 0 | GAINESVILLE |
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| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
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| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ACUPUNCTURE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ACAD |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.