Civic Intelligence

Academy for Five Element Acupuncture Inc.

990 • Fiscal year 2017 • EIN 65-0621012

Oct 01, 2016 to Sep 30, 2017 • Filed on Jul 15, 2018

Organization ProfileWWW.ACUPUNCTURIST.EDU

View Organization Page

305 SE 2nd AvenueGainesville, FL 32601

(352) 335-2332

Siviq Scores

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Balance Sheet

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 And Expenses

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

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

2017

Assets$2,773,539
Liabilities$1,563,937
Net Assets$1,209,602
Open 2017 Filing

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

2017

Revenue$1,220,494
Expenses$1,227,387
Net Income-$6,893
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jul 15, 2018
Return Version
2016v3.1
Gross Receipts
$1,220,494
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$1,720,875$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 Categories

AssetBook ValueDepreciationBasis
Buildings$1,495,590$359,411$1,855,001
Land$184,000-$184,000
Equipment$132,514-$132,514
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Misti Oxford-pickeralExecutive DiFT$107,201$107,201

Board Members and Trustees

NameTitle
Merry GerardPresident
Angela Xistris KrugerBoard Member
Leslie SuskinBoard Member
Michael KowalskieBoard Member
Gale MowryScretary-tre
Revenue and Support

Revenue Composition

Contributions and Grants
$8,281
Program Service Revenue
$1,149,230
Investment Income
$5,970
Other Revenue
$57,013
All Other Contributions
$8,281
Change in Net Assets
$-6,893

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,220,494
Total Revenue per Audited Statements
$1,220,494
Total Revenue per Form 990
$1,220,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,227,387
Total Expenses per Audited Statements$1,227,387
Total Expenses per Form 990$1,227,387
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$65,337$60,590▼ $4,747
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
2018-07-15
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
11

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, 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).”

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IRS990/ProgramServiceRevenueGrp/Desc2BOOKSTORE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0996425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1135935
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt216870
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0996425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1135935
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216870
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt021177
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01409
IRS990/PYOtherExpensesAmt0558273
IRS990/PYOtherRevenueAmt061537
IRS990/PYProgramServiceRevenueAmt01249932
IRS990/PYRevenuesLessExpensesAmt021082
IRS990/PYSalariesCompEmpBnftPaidAmt0754700
IRS990/PYTotalExpensesAmt01312973
IRS990/PYTotalRevenueAmt01334055
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt065337
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt060590
IRS990/ReconcilationRevenueExpnssAmt0-6893
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt033340
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0729802
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0778256
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01495590
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0359411
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01855001
IRS990ScheduleD/EquipmentGrp/BookValueAmt0132514
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0132514
IRS990ScheduleD/ExpensesSubtotalAmt01227387
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0184000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0184000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02780
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01220494
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, 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01812104
IRS990ScheduleD/TotalExpensesPerForm990Amt01227387
IRS990ScheduleD/TotalLiabilityAmt02780
IRS990ScheduleD/TotalRevenuePerForm990Amt01220494
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01220494
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01227387
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/BalanceDueAmt060590
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/TotalBalanceDueAmt060590
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/TotalAssetsBOYAmt02661625
IRS990/TotalAssetsEOYAmt02773539
IRS990/TotalAssetsGrp/BOYAmt02661625
IRS990/TotalAssetsGrp/EOYAmt02773539
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08281
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0514103
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0713284
IRS990/TotalFunctionalExpensesGrp/TotalAmt01227387
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01445130
IRS990/TotalLiabilitiesEOYAmt01563937
IRS990/TotalLiabilitiesGrp/BOYAmt01445130
IRS990/TotalLiabilitiesGrp/EOYAmt01563937
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01216495
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01209602
IRS990/TotalProgramServiceExpensesAmt0713284
IRS990/TotalProgramServiceRevenueAmt01149230
IRS990/TotalReportableCompFromOrgAmt0107201
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01212213
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01220494
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02661625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02773539
IRS990/TravelGrp/ProgramServicesAmt026411
IRS990/TravelGrp/TotalAmt026411
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01216495
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01209602
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
IRS990/USAddress/CityNm0GAINESVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032601
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ACUPUNCTURIST.EDU
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MISTI OXFORD-PICKERAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03523352332
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY FOR FIVE ELEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACUPUNCTURE INC
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
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ReturnHeader/Filer/PhoneNum03523352332
ReturnHeader/Filer/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,773,539
Liabilities
$1,563,937
Net assets
$1,209,602
Revenue
$1,220,494
Expenses
$1,227,387
Net income
-$6,893
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