Civic Intelligence

Academy for Five Element Acupuncture Inc.

990 • Fiscal year 2018 • EIN 65-0621012

Oct 01, 2017 to Sep 30, 2018 • Filed on Mar 20, 2019

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

$2,910,756

Up $137,217 (+4.9%) from 2017

Net Assets

Up

$1,233,422

Up $23,820 (+2.0%) from 2017

Liabilities

Up

$1,677,334

Up $113,397 (+7.3%) from 2017

Revenue And Expenses

Revenue

Up

$1,274,592

Up $54,098 (+4.4%) from 2017

Expenses

Up

$1,250,772

Up $23,385 (+1.9%) from 2017

Net Income

Up

$23,820

Up $30,713 (+446%) from 2017

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

2018

Assets$2,910,756
Liabilities$1,677,334
Net Assets$1,233,422
Open 2018 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

2018

Revenue$1,274,592
Expenses$1,250,772
Net Income$23,820
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Mar 20, 2019
Return Version
2017v2.3
Gross Receipts
$1,274,592
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$1,812,104$1,749,458▼ $62,646
Savings and Temporary Cash Investments$778,256$897,614▲ $119,358
Cash and Non-Interest-Bearing Accounts$46,924$89,065▲ $42,141
Accounts Receivable$42,947$82,571▲ $39,624
Pledges and Grants Receivable$60,590$57,157▼ $3,433
Inventories for Sale or Use$21,728$22,551▲ $823
Prepaid Expenses and Deferred Charges$10,691$10,890▲ $199
Other Notes and Loans Receivable, Net$299$1,450▲ $1,151
Total Assets$2,773,539$2,910,756▲ $137,217
Liabilities
Unsecured Notes Loans Payable$1,022,352$987,244▼ $35,108
Deferred Revenue$500,172$610,213▲ $110,041
Accounts Payable and Accrued Expenses$38,633$77,097▲ $38,464
Other Liabilities$2,780$2,780→ $0
Total Liabilities$1,563,937$1,677,334▲ $113,397
Net Assets / Fund Balance
Unrestricted Net Assets$1,209,602$1,233,422▲ $23,820
Total Net Assets Fund Balance$1,209,602$1,233,422▲ $23,820
Total Liabilities and Net Assets / Fund Balance$2,773,539$2,910,756▲ $137,217

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,565,458$422,057$1,987,515
Land$184,000-$184,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Misti Oxford-pickeralExecutive DiFT$99,451$99,451

Board Members and Trustees

NameTitle
Merry GerardPresident
Angela Xistris KrugerBoard Member
Leslie SuskinBoard Member
Mary L RobinsonBoard Member
Michael KowalskiBoard Member
Gale MowrySecretary Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$6,216
Program Service Revenue
$1,208,006
Investment Income
$6,020
Other Revenue
$54,350
All Other Contributions
$6,216
Change in Net Assets
$23,820

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,274,592
Total Revenue per Audited Statements
$1,274,592
Total Revenue per Form 990
$1,274,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$797,044
Other Expenses$453,728
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$355,658$247,153-$602,811
Current Officers, Directors, Trustees, and Key Employees$61,137$38,314-$99,451
Occupancy$65,711$14,889-$80,600
Depreciation Depletion$62,646--$62,646
Fees for Services Management$4,730$56,657-$61,387
Other Employee Benefits$34,267$23,812-$58,079
Interest-$43,361-$43,361
Payroll Taxes$21,655$15,048-$36,703
Office Expenses$1,839$28,697-$30,536
Insurance$3,140$21,808-$24,948
Fees for Services Accounting-$23,377-$23,377
Travel$19,429--$19,429
Advertising$17,145--$17,145
Fees for Services Legal-$16,793-$16,793
Other Expenses$8,207$9,839-$9,839
Total Functional Expenses$708,972$541,800$0$1,250,772

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,250,772
Total Expenses per Audited Statements$1,250,772
Total Expenses per Form 990$1,250,772
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
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
2019-03-20
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
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.”

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1133058
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215384
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0422057
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IRS990ScheduleD/ExpensesSubtotalAmt01250772
IRS990ScheduleD/LandGrp/BookValueAmt0184000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0184000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
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IRS990ScheduleD/TotalLiabilityAmt02780
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
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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.
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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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
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0708972
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IRS990/TotalProgramServiceRevenueAmt01208006
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02910756
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ReturnHeader/FilingSecurityInformation/IPTm017:20:18

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,910,756
Liabilities
$1,677,334
Net assets
$1,233,422
Revenue
$1,274,592
Expenses
$1,250,772
Net income
$23,820
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