Civic Intelligence

Academy for Five Element Acupuncture Inc.

990 • Fiscal year 2024 • EIN 65-0621012

Oct 01, 2023 to Sep 30, 2024 • Filed on Apr 17, 2025

Organization ProfileWWW.ACUPUNCTURIST.EDU

View Organization Page

315 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

88th percentile

0.65x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

1.0%

Higher net margin than 42% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$85,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

15th percentile

-9.9%

Faster asset growth than 15% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

16%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$2,706,502

Down $296,822 (-9.9%) from 2023

Net Assets

Up

$941,337

Up $12,883 (+1.4%) from 2023

Liabilities

Down

$1,765,165

Down $309,705 (-15%) from 2023

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin42nd percentile

Revenue

Up

$1,244,964

Up $168,911 (+16%) from 2023

Expenses

Down

$1,232,081

Down $130,036 (-9.5%) from 2023

Net Income

Up

$12,883

Up $298,947 (+105%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2024

Assets$2,706,502
Liabilities$1,765,165
Net Assets$941,337
Open 2024 Filing

Operations Trend

Revenue Growth61st 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

2024

Revenue$1,244,964
Expenses$1,232,081
Net Income$12,883
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$1,244,964
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
Accounts Receivable$882,027$1,117,486▲ $235,459
Savings and Temporary Cash Investments$345,042$994,448▲ $649,406
Cash and Non-Interest-Bearing Accounts$126,489$171,183▲ $44,694
Other Notes and Loans Receivable, Net$44,606$44,606→ $0
Prepaid Expenses and Deferred Charges$34,736$37,461▲ $2,725
Pledges and Grants Receivable$23,154--
Land, Buildings, and Equipment, Net$1,532,178$9,676▼ $1,522,502
Total Assets$3,003,324$2,706,502▼ $296,822
Other Assets Total$15,092$331,642▲ $316,550
Liabilities
Deferred Revenue$1,230,172$1,385,028▲ $154,856
Unsecured Notes Loans Payable$747,684--
Other Liabilities$15,092$322,418▲ $307,326
Accounts Payable and Accrued Expenses$81,922$57,719▼ $24,203
Total Liabilities$2,074,870$1,765,165▼ $309,705
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$928,454$941,337▲ $12,883
Total Net Assets Fund Balance$928,454$941,337▲ $12,883
Total Liabilities and Net Assets / Fund Balance$3,003,324$2,706,502▼ $296,822

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,676$82,445$92,121
Other Assets Org$9,512--
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rebekah JohnsonExecutive DiPT$85,000$85,000

Board Members and Trustees

NameTitle
Tim Chapman WilsonChair
Pamela SmithVice Chair
Chris KiserBoard Member
Chuck GrahamBoard Member
Dan SachsBoard Member
Greta Degen PursleyBoard Member
Misti Oxford PickeralBoard Member
Tiffany GilliamBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$21,110
Program Service Revenue
$1,034,007
Investment Income
$187,061
Other Revenue
$2,786
All Other Contributions
$21,110
Change in Net Assets
$12,883

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,244,964
Total Revenue per Audited Statements
$1,244,964
Total Revenue per Form 990
$1,244,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$669,890
Other Expenses$562,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,788$219,617-$530,405
Fees for Services Accounting-$157,217-$157,217
Current Officers, Directors, Trustees, and Key Employees$49,805$35,195-$85,000
Occupancy$60,394$11,375-$71,769
Insurance$27,809$40,834-$68,643
Fees for Services Management-$56,938-$56,938
Office Expenses$10,485$46,339-$56,824
Depreciation Depletion$40,385$10,096-$50,481
Payroll Taxes$21,610$15,271-$36,881
Interest-$21,036-$21,036
Other Employee Benefits$10,315$7,289-$17,604
Travel$14,880--$14,880
Advertising$8,211--$8,211
Other Expenses$19,081$6,449-$6,449
Total Functional Expenses$604,425$627,656$0$1,232,081

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,232,081
Total Expenses per Audited Statements$1,232,081
Total Expenses per Form 990$1,232,081
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
Operating Lease Liability$322,418
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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 4

“The organization revised their bylaws during the fye 9/30/24.”

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 financie 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 for disclosure in writing for 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
315 SE 2ND AVENUE, GAINESVILLE, FL 32601

Signing Officer

Name
Tim Chapman Wilson
Title
Chair
Phone
3523352332
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Chapman Wilson
Formed
1995
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
9
Employees
20
Volunteers
5

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
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, personalized 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 s of september 30, 2024, the institution's federal tax returns remain open to examination for the last (3) years.”

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IRS990/PrincipalOfficerNm0TIM CHAPMAN WILSON
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION, FEES AND SUPPLIES
IRS990/ProgramServiceRevenueGrp/Desc1CLINICAL TREATMENTS
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt19512
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1LEASE SECURITY DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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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 S OF SEPTEMBER 30, 2024, THE INSTITUTION'S FEDERAL TAX RETURNS REMAIN OPEN TO EXAMINATION FOR THE LAST (3) YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0331642
IRS990ScheduleD/TotalExpensesPerForm990Amt01232081
IRS990ScheduleD/TotalLiabilityAmt0322418
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATION POLICIES ARE DISCLOSED ON THE SCHOOL'S WEBSITE, SCHOOL'S CATLOGUE, STUDENT HANDBOOK, AND PUBLISHED IN THE LOCAL NEWSPAPER ANNUALLY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CERTIFIES THAT IT HAS COMPLIED WITH THE APPLICABLE REQUIREMNETS 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, PERSONALIZED PATIENT CARE. THE ACADEMY IS A NATIONALLY ACCREDITED MASTER DEGREE PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVISED THEIR BYLAWS DURING THE FYE 9/30/24.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRELIMINARY INFORMATION IS PROVIDED TO ALL GOVERNING BOARD MEMBERS AND THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR, THE EXECUTIVE COMMITTEE AND THE FINANCIE 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/ExplanationTxt3IN 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 FOR DISCLOSURE IN WRITING FOR ANY POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD OR BOARD DESIGNATED COMPENSATION COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING BOARD OR BOARD DESIGNATED COMPENSATION COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING 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 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM CHAPMAN WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,706,502
Liabilities
$1,765,165
Net assets
$941,337
Revenue
$1,244,964
Expenses
$1,232,081
Net income
$12,883
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