Civic Intelligence

Academy for Five Element Acupuncture Inc.

990 • Fiscal year 2020 • EIN 65-0621012

Oct 01, 2019 to Sep 30, 2020 • Filed on Jul 07, 2021

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

84th percentile

0.60x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

1.30x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

48th percentile

4.3%

Higher net margin than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

74th percentile

$113,424

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

53rd percentile

7.0%

Faster asset growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

2.4%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$3,209,081

Up $210,205 (+7.0%) from 2019

Net Assets

Up

$1,276,955

Up $63,473 (+5.2%) from 2019

Liabilities

Up

$1,932,126

Up $146,732 (+8.2%) from 2019

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin48th percentile

Revenue

Up

$1,487,225

Up $34,530 (+2.4%) from 2019

Expenses

Down

$1,423,752

Down $48,883 (-3.3%) from 2019

Net Income

Up

$63,473

Up $83,413 (+418%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth53rd 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

2020

Assets$3,209,081
Liabilities$1,932,126
Net Assets$1,276,955
Open 2020 Filing

Operations Trend

Revenue Growth53rd 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

2020

Revenue$1,487,225
Expenses$1,423,752
Net Income$63,473
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jul 7, 2021
Return Version
2019v5.2
Gross Receipts
$1,487,225
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, personalized patient care. The academy is a nationally accredited master degree program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,688,106$1,627,141▼ $60,965
Savings and Temporary Cash Investments$886,626$988,113▲ $101,487
Cash and Non-Interest-Bearing Accounts$252,526$265,254▲ $12,728
Accounts Receivable$78,905$219,408▲ $140,503
Inventories for Sale or Use$22,574$44,106▲ $21,532
Pledges and Grants Receivable$45,732$39,232▼ $6,500
Prepaid Expenses and Deferred Charges$23,767$23,937▲ $170
Other Notes and Loans Receivable, Net$640$1,890▲ $1,250
Total Assets$2,998,876$3,209,081▲ $210,205
Liabilities
Unsecured Notes Loans Payable$950,593$1,026,444▲ $75,851
Deferred Revenue$681,763$796,962▲ $115,199
Accounts Payable and Accrued Expenses$153,038$108,720▼ $44,318
Total Liabilities$1,785,394$1,932,126▲ $146,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,213,482$1,276,955▲ $63,473
Total Net Assets Fund Balance$1,213,482$1,276,955▲ $63,473
Total Liabilities and Net Assets / Fund Balance$2,998,876$3,209,081▲ $210,205

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,443,141$544,374$1,987,515
Land$184,000-$184,000
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Misti Oxford-pickeralPresidentFT$113,424$113,424

Board Members and Trustees

NameTitle
Merry GerardBoard President
Angela Xistris KrugerBoard Member
Leslie SuskinBoard Member
Mary L RobinsonBoard Member
Michael KowalskiBoard Member
Gale MowrySecretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,169
Program Service Revenue
$1,441,087
Investment Income
$13,473
Other Revenue
$27,496
All Other Contributions
$5,169
Change in Net Assets
$63,473

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,487,225
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,487,225
Total Revenue per Form 990
$1,487,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$855,686
Other Expenses$568,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,293$246,823-$392,116
Other Employee Benefits$271,304$921-$272,225
Occupancy$52,034$94,082-$146,116
Current Officers, Directors, Trustees, and Key Employees-$113,424-$113,424
Payroll Taxes$62,337$15,584-$77,921
Depreciation Depletion$48,772$12,193-$60,965
Office Expenses$9,574$34,166-$43,740
Interest-$40,320-$40,320
Fees for Services Management$4,490$29,987-$34,477
Insurance$3,000$20,434-$23,434
Fees for Services Accounting-$19,795-$19,795
Advertising$14,936--$14,936
Other Expenses$11,480$2,501-$11,480
Travel$10,259--$10,259
All Other Expenses-$8,430-$8,430
Fees for Services Legal-$5,500-$5,500
Total Functional Expenses$766,592$657,160$0$1,423,752

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,423,752
Total Expenses per Audited Statements$1,423,752
Total Expenses per Form 990$1,423,752
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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, Part VI, Section B, Line 11B

“Organization's process to review form 990: 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, Part VI, Section B, Line 12C

“Enforcement of conflicts policy: 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 oganization requires an annual form to be completed by key employees and board members for disclose in writing any potential conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“Compensation process for top official: the governing board or board designated compensation committee review and approve the compensation of all officers and key employees.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation: governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Misti Oxford-pickeral
Title
President
Phone
3523352332
Signed
2021-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Misti Oxford-pickeral
Formed
1995
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
6
Employees
15
Volunteers
0

Preparer

Firm
Herman Silver & Associates Cpas LLC
Address
6445 POWERS FERRY ROAD SUITE 185, ATLANTA, GA 30339
Preparer
Michael R Silver
Phone
7709169910
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Organization's process to review form 990: consistent with the prior year, 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.”

Financial Statement Notes

PART X, LINE 2:

“Fin 48 footnote: the institution is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The institution 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 institution's tax-exempt purpose is subject to taxation as unrelated business income. The institution believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The institution's income tax returns are subject to examination by the appropriate regulatory authorities, and as of september 30, 2020, the institution's federal tax returns remain open to examination for the last three (3) years.”

Raw XML AppendixShowing 400 of 420 raw XML fields

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/OtherExpensesGrp/ManagementAndGeneralAmt12501
IRS990/OtherExpensesGrp/ProgramServicesAmt0123107
IRS990/OtherExpensesGrp/ProgramServicesAmt110006
IRS990/OtherExpensesGrp/ProgramServicesAmt211480
IRS990/OtherExpensesGrp/TotalAmt0123107
IRS990/OtherExpensesGrp/TotalAmt113000
IRS990/OtherExpensesGrp/TotalAmt212507
IRS990/OtherExpensesGrp/TotalAmt311480
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027496
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027496
IRS990/OtherRevenueTotalAmt027496
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0246823
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0145293
IRS990/OtherSalariesAndWagesGrp/TotalAmt0392116
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0640
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01890
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015584
IRS990/PayrollTaxesGrp/ProgramServicesAmt062337
IRS990/PayrollTaxesGrp/TotalAmt077921
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt045732
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt039232
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023767
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023937
IRS990/PrincipalOfficerNm0MISTI OXFORD-PICKERAL
IRS990/ProfessionalFundraisingInd00
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/RelatedOrExemptFuncIncomeAmt01338965
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt189712
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212410
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01338965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt189712
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212410
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011495
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03723
IRS990/PYOtherExpensesAmt0637020
IRS990/PYOtherRevenueAmt046998
IRS990/PYProgramServiceRevenueAmt01390479
IRS990/PYRevenuesLessExpensesAmt0-19940
IRS990/PYSalariesCompEmpBnftPaidAmt0835615
IRS990/PYTotalExpensesAmt01472635
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01452695
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt063473
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01482056
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0886626
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0988113
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01443141
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0544374
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01987515
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01423752
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0184000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0184000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01487225
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 FOOTNOTE: THE INSTITUTION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INSTITUTION 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 INSTITUTION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE INSTITUTION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE INSTITUTION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES, AND AS OF SEPTEMBER 30, 2020, THE INSTITUTION'S FEDERAL TAX RETURNS REMAIN OPEN TO EXAMINATION FOR THE LAST THREE (3) YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01627141
IRS990ScheduleD/TotalExpensesPerForm990Amt01423752
IRS990ScheduleD/TotalRevenuePerForm990Amt01487225
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01487225
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01423752
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
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, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990: 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/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY: 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 OGANIZATION REQUIRES AN ANNUAL FORM TO BE COMPLETED BY KEY EMPLOYEES AND BOARD MEMBERS FOR DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL: THE GOVERNING BOARD OR BOARD DESIGNATED COMPENSATION COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION'S PROCESS TO REVIEW FORM 990: CONSISTENT WITH THE PRIOR YEAR, 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02998876
IRS990/TotalAssetsEOYAmt03209081
IRS990/TotalAssetsGrp/BOYAmt02998876
IRS990/TotalAssetsGrp/EOYAmt03209081
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05169
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0657160
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0766592
IRS990/TotalFunctionalExpensesGrp/TotalAmt01423752
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01785394
IRS990/TotalLiabilitiesEOYAmt01932126
IRS990/TotalLiabilitiesGrp/BOYAmt01785394
IRS990/TotalLiabilitiesGrp/EOYAmt01932126
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01213482
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01276955
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0766592
IRS990/TotalProgramServiceRevenueAmt01441087
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01482056
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01487225
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02998876
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03209081
IRS990/TotReportableCompRltdOrgAmt0113424
IRS990/TravelGrp/ProgramServicesAmt010259
IRS990/TravelGrp/TotalAmt010259
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0950593
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01026444
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
IRS990/USAddress/CityNm0GAINESVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032601
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.ACUPUNCTURIST.EDU
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MISTI OXFORD-PICKERAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03523352332
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY FOR FIVE ELEMENT ACUPUNCTURE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,209,081
Liabilities
$1,932,126
Net assets
$1,276,955
Revenue
$1,487,225
Expenses
$1,423,752
Net income
$63,473
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