Civic Intelligence

Academy for Five Element Acupuncture Inc.

990 • Fiscal year 2019 • EIN 65-0621012

Oct 01, 2018 to Sep 30, 2019 • Filed on Jan 17, 2020

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.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

1.23x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

35th percentile

-1.4%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

50th percentile

3.0%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$2,998,876

Up $88,120 (+3.0%) from 2018

Net Assets

Down

$1,213,482

Down $19,940 (-1.6%) from 2018

Liabilities

Up

$1,785,394

Up $108,060 (+6.4%) from 2018

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin35th percentile

Revenue

Up

$1,452,695

Up $178,103 (+14%) from 2018

Expenses

Up

$1,472,635

Up $221,863 (+18%) from 2018

Net Income

Down

-$19,940

Down $43,760 (-184%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2019

Assets$2,998,876
Liabilities$1,785,394
Net Assets$1,213,482
Open 2019 Filing

Operations Trend

Revenue Growth68th 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

2019

Revenue$1,452,695
Expenses$1,472,635
Net Income-$19,940
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 17, 2020
Return Version
2018v3.2
Gross Receipts
$1,452,695
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$1,749,458$1,688,106▼ $61,352
Savings and Temporary Cash Investments$897,614$886,626▼ $10,988
Cash and Non-Interest-Bearing Accounts$89,065$252,526▲ $163,461
Accounts Receivable$82,571$78,905▼ $3,666
Pledges and Grants Receivable$57,157$45,732▼ $11,425
Prepaid Expenses and Deferred Charges$10,890$23,767▲ $12,877
Inventories for Sale or Use$22,551$22,574▲ $23
Other Notes and Loans Receivable, Net$1,450$640▼ $810
Total Assets$2,910,756$2,998,876▲ $88,120
Liabilities
Unsecured Notes Loans Payable$987,244$950,593▼ $36,651
Deferred Revenue$610,213$681,763▲ $71,550
Accounts Payable and Accrued Expenses$77,097$153,038▲ $75,941
Other Liabilities$2,780--
Total Liabilities$1,677,334$1,785,394▲ $108,060
Net Assets / Fund Balance
Unrestricted Net Assets$1,233,422$1,213,482▼ $19,940
Total Net Assets Fund Balance$1,233,422$1,213,482▼ $19,940
Total Liabilities and Net Assets / Fund Balance$2,910,756$2,998,876▲ $88,120

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,504,106$483,409$1,987,515
Land$184,000-$184,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Misti Oxford-pickeralExecutive DiFT$103,784$103,784

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
$11,495
Program Service Revenue
$1,390,479
Investment Income
$3,723
Other Revenue
$46,998
All Other Contributions
$11,495
Change in Net Assets
$-19,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,452,695
Total Revenue per Audited Statements
$1,452,695
Total Revenue per Form 990
$1,452,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$835,615
Other Expenses$637,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,124$244,175-$572,299
Occupancy$69,797$98,619-$168,416
Other Employee Benefits$70,248$48,817-$119,065
Current Officers, Directors, Trustees, and Key Employees$59,157$44,627-$103,784
Depreciation Depletion$61,352--$61,352
Fees for Services Management$5,317$48,068-$53,385
Office Expenses$10,730$37,127-$47,857
Interest-$41,818-$41,818
Payroll Taxes$23,876$16,591-$40,467
Fees for Services Legal-$35,023-$35,023
Insurance$3,700$22,189-$25,889
Advertising$20,816--$20,816
Travel$16,492--$16,492
Fees for Services Accounting-$14,627-$14,627
Other Expenses$8,629$2,158-$10,787
Total Functional Expenses$803,718$668,917$0$1,472,635

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,472,635
Total Expenses per Audited Statements$1,472,635
Total Expenses per Form 990$1,472,635
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 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
2020-01-17
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
13

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 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, 2019, the institution's federal tax returns remain open to examination for the last three (3) years.”

Raw XML AppendixShowing 400 of 416 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt077097
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0153038
IRS990/AccountsReceivableGrp/BOYAmt082571
IRS990/AccountsReceivableGrp/EOYAmt078905
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO 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/ProgramServicesAmt020816
IRS990/AdvertisingGrp/TotalAmt020816
IRS990/AllOtherContributionsAmt011495
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0MISTI OXFORD-PICKERAL
IRS990/BooksInCareOfDetail/PhoneNum03523352332
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0GAINESVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032601
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt089065
IRS990/CashNonInterestBearingGrp/EOYAmt0252526
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt044627
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt059157
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0103784
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt011495
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03723
IRS990/CYOtherExpensesAmt0637020
IRS990/CYOtherRevenueAmt046998
IRS990/CYProgramServiceRevenueAmt01390479
IRS990/CYRevenuesLessExpensesAmt0-19940
IRS990/CYSalariesCompEmpBnftPaidAmt0835615
IRS990/CYTotalExpensesAmt01472635
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01452695
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0610213
IRS990/DeferredRevenueGrp/EOYAmt0681763
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt061352
IRS990/DepreciationDepletionGrp/TotalAmt061352
IRS990/Desc0THE 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0803718
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014627
IRS990/FeesForServicesAccountingGrp/TotalAmt014627
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt035023
IRS990/FeesForServicesLegalGrp/TotalAmt035023
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt048068
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt05317
IRS990/FeesForServicesManagementGrp/TotalAmt053385
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MISTI OXFORD-PICKERAL
IRS990/Form990PartVIISectionAGrp/PersonNm1MERRY GERARD
IRS990/Form990PartVIISectionAGrp/PersonNm2GALE MOWRY
IRS990/Form990PartVIISectionAGrp/PersonNm3ANGELA XISTRIS KRUGER
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL KOWALSKI
IRS990/Form990PartVIISectionAGrp/PersonNm5LESLIE SUSKIN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARY L ROBINSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0103784
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01452695
IRS990/GrossRentsGrp/RealAmt015080
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt022189
IRS990/InsuranceGrp/ProgramServicesAmt03700
IRS990/InsuranceGrp/TotalAmt025889
IRS990/InterestGrp/ManagementAndGeneralAmt041818
IRS990/InterestGrp/TotalAmt041818
IRS990/InventoriesForSaleOrUseGrp/BOYAmt022551
IRS990/InventoriesForSaleOrUseGrp/EOYAmt022574
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03723
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03723
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt031
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0483409
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01749458
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01688106
IRS990/LandBldgEquipCostOrOtherBssAmt02171515
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01233422
IRS990/NetAssetsOrFundBalancesEOYAmt01213482
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt015080
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt015080
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt098619
IRS990/OccupancyGrp/ProgramServicesAmt069797
IRS990/OccupancyGrp/TotalAmt0168416
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt037127
IRS990/OfficeExpensesGrp/ProgramServicesAmt010730
IRS990/OfficeExpensesGrp/TotalAmt047857
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt048817
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt070248
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0119065
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2ACCREDITATION FEES
IRS990/OtherExpensesGrp/Desc3TELECOMUNICATIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015078
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12158
IRS990/OtherExpensesGrp/ProgramServicesAmt0112196
IRS990/OtherExpensesGrp/ProgramServicesAmt113284
IRS990/OtherExpensesGrp/ProgramServicesAmt28629
IRS990/OtherExpensesGrp/TotalAmt0112196
IRS990/OtherExpensesGrp/TotalAmt115078
IRS990/OtherExpensesGrp/TotalAmt213284
IRS990/OtherExpensesGrp/TotalAmt310787
IRS990/OtherLiabilitiesGrp/BOYAmt02780
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt031918
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031918
IRS990/OtherRevenueTotalAmt031918
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0244175
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0328124
IRS990/OtherSalariesAndWagesGrp/TotalAmt0572299
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01450
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0640
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016591
IRS990/PayrollTaxesGrp/ProgramServicesAmt023876
IRS990/PayrollTaxesGrp/TotalAmt040467
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt057157
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt045732
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010890
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023767
IRS990/PrincipalOfficerNm0MISTI OXFORD-PICKERAL
IRS990/ProfessionalFundraisingInd0false
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/RelatedOrExemptFuncIncomeAmt01189513
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1192079
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28887
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01189513
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1192079
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28887
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06216
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06020
IRS990/PYOtherExpensesAmt0453728
IRS990/PYOtherRevenueAmt054350
IRS990/PYProgramServiceRevenueAmt01208006
IRS990/PYRevenuesLessExpensesAmt023820
IRS990/PYSalariesCompEmpBnftPaidAmt0797044
IRS990/PYTotalExpensesAmt01250772
IRS990/PYTotalRevenueAmt01274592
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-19940
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt015080
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0897614
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0886626
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01504106
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0483409
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01987515
IRS990ScheduleD/ExpensesSubtotalAmt01472635
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0184000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0184000
IRS990ScheduleD/RevenueSubtotalAmt01452695
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2019, THE INSTITUTION'S FEDERAL TAX RETURNS REMAIN OPEN TO EXAMINATION FOR THE LAST THREE (3) YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01688106
IRS990ScheduleD/TotalExpensesPerForm990Amt01472635
IRS990ScheduleD/TotalRevenuePerForm990Amt01452695
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01452695
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01472635
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
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02910756
IRS990/TotalAssetsEOYAmt02998876
IRS990/TotalAssetsGrp/BOYAmt02910756
IRS990/TotalAssetsGrp/EOYAmt02998876
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011495
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0668917
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0803718
IRS990/TotalFunctionalExpensesGrp/TotalAmt01472635
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01677334
IRS990/TotalLiabilitiesEOYAmt01785394
IRS990/TotalLiabilitiesGrp/BOYAmt01677334
IRS990/TotalLiabilitiesGrp/EOYAmt01785394
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01233422
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01213482
IRS990/TotalProgramServiceExpensesAmt0803718
IRS990/TotalProgramServiceRevenueAmt01390479
IRS990/TotalReportableCompFromOrgAmt0103784
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01441200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01452695
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02910756
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02998876
IRS990/TravelGrp/ProgramServicesAmt016492
IRS990/TravelGrp/TotalAmt016492
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01233422
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01213482
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0987244
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0950593
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/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MISTI OXFORD-PICKERAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03523352332
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACADEMY FOR FIVE ELEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACUPUNCTURE INC
ReturnHeader/Filer/BusinessNameControlTxt0ACAD
ReturnHeader/Filer/EIN0650621012
ReturnHeader/Filer/PhoneNum03523352332
ReturnHeader/Filer/USAddress/AddressLine1Txt0305 SE 2ND AVENUE
ReturnHeader/Filer/USAddress/CityNm0GAINESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032601
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId029E99669D6FDF56B324DD705C890F19FC3E47F2C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId029E99669D6FDF56B324DD705C890F19FC3E47F2C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.160.67.165
ReturnHeader/FilingSecurityInformation/IPDt02020-01-17

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,998,876
Liabilities
$1,785,394
Net assets
$1,213,482
Revenue
$1,452,695
Expenses
$1,472,635
Net income
-$19,940
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