Civic Intelligence

Acupuncture and Integrative Medicine College Berkeley

EIN 94-3111522 • 501(c)3 • Berkeley, CA

Profile

Aimc berkeley currently provides an extensive clinical program, offering more than 1,000 hours of training in its clinic and herbal dispensary. Our commitment is to educate students in the skills and knowledge essential to oriental medical diagnosis, treatment, herbal prescription.

2550 Shattuck AvenueBerkeley, CA 94704

www.aimc.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.92x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.52x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

53rd percentile

6.1%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

74th percentile

$120,025

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

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

Asset Growth

8th percentile

-24%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

82nd percentile

46%

Faster revenue growth than 82% of similar nonprofits.

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

Assets

Down

$1,822,265

Down $580,539 (-24%) from 2023

Liabilities

Down

$1,683,802

Down $111,863 (-6.2%) from 2023

Net Assets

Down

$138,463

Down $468,676 (-77%) from 2023

Revenue

Up

$3,258,138

Up $1,018,906 (+46%) from 2023

Expenses

Up

$3,059,804

Up $816,580 (+36%) from 2023

Net Income

Up

$198,334

Up $202,326 (+5068%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,384,329Liabilities 2011: $2,503,172Net Assets 2011: -$118,8432011Assets 2012: $1,355,913Liabilities 2012: $1,378,940Net Assets 2012: -$23,0272012Assets 2013: $873,463Liabilities 2013: $763,723Net Assets 2013: $109,7402013Assets 2014: $868,113Liabilities 2014: $623,647Net Assets 2014: $244,4662014Assets 2015: $678,119Liabilities 2015: $413,380Net Assets 2015: $264,7392015Assets 2016: $575,958Liabilities 2016: $238,582Net Assets 2016: $337,3762016Assets 2017: $558,207Liabilities 2017: $187,611Net Assets 2017: $370,5962017Assets 2018: $643,276Liabilities 2018: $257,830Net Assets 2018: $385,4462018Assets 2019: $617,764Liabilities 2019: $485,301Net Assets 2019: $132,4632019Assets 2020: $1,116,969Liabilities 2020: $720,131Net Assets 2020: $396,8382020Assets 2021: $922,332Liabilities 2021: $634,533Net Assets 2021: $287,7992021Assets 2022: $2,663,448Liabilities 2022: $2,052,311Net Assets 2022: $611,1372022Assets 2023: $2,402,804Liabilities 2023: $1,795,665Net Assets 2023: $607,1392023Assets 2024: $1,822,265Liabilities 2024: $1,683,802Net Assets 2024: $138,4632024

Highlighted filing

2024

Assets$1,822,265
Liabilities$1,683,802
Net Assets$138,463

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,372,496Expenses 2011: $2,268,842Net Income 2011: $103,6542011Revenue 2012: $2,301,829Expenses 2012: $2,206,013Net Income 2012: $95,8162012Revenue 2013: $2,310,993Expenses 2013: $2,178,226Net Income 2013: $132,7672013Revenue 2014: $2,419,505Expenses 2014: $2,284,779Net Income 2014: $134,7262014Revenue 2015: $2,098,153Expenses 2015: $2,077,880Net Income 2015: $20,2732015Revenue 2016: $2,103,815Expenses 2016: $2,031,178Net Income 2016: $72,6372016Revenue 2017: $1,937,004Expenses 2017: $1,903,784Net Income 2017: $33,2202017Revenue 2018: $1,977,350Expenses 2018: $1,962,500Net Income 2018: $14,8502018Revenue 2019: $1,714,270Expenses 2019: $1,967,253Net Income 2019: -$252,9832019Revenue 2020: $2,153,678Expenses 2020: $1,889,303Net Income 2020: $264,3752020Revenue 2021: $2,046,650Expenses 2021: $2,155,690Net Income 2021: -$109,0402021Revenue 2022: $2,460,644Expenses 2022: $2,137,306Net Income 2022: $323,3382022Revenue 2023: $2,239,232Expenses 2023: $2,243,224Net Income 2023: -$3,9922023Revenue 2024: $3,258,138Expenses 2024: $3,059,804Net Income 2024: $198,3342024

Highlighted filing

2024

Revenue$3,258,138
Expenses$3,059,804
Net Income$198,334

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$1.68$0.14$3.26$3.06$0.20
2023Summary only. Only limited summary data is available for this year.$2.40$1.80$0.61$2.24$2.24$0.00
2022Summary only. Only limited summary data is available for this year.$2.66$2.05$0.61$2.46$2.14$0.32
2021Summary only. Only limited summary data is available for this year.$0.92$0.63$0.29$2.05$2.16$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.72$0.40$2.15$1.89$0.26
2019Summary only. Only limited summary data is available for this year.$0.62$0.49$0.13$1.71$1.97$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.26$0.39$1.98$1.96$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.19$0.37$1.94$1.90$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.24$0.34$2.10$2.03$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.41$0.26$2.10$2.08$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.62$0.24$2.42$2.28$0.13
2013Summary only. Only limited summary data is available for this year.$0.87$0.76$0.11$2.31$2.18$0.13
2012Summary only. Only limited summary data is available for this year.$1.36$1.38$0.02$2.30$2.21$0.10
2011Summary only. Only limited summary data is available for this year.$2.38$2.50$0.12$2.37$2.27$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$3,258,138
Mission and Program Overview

Mission

Aimc berkeley currently provides an extensive clinical program, offering more than 1,000 hours of training in its clinic and herbal dispensary. Our commitment is to educate students in the skills and knowledge essential to oriental medical diagnosis, treatment, herbal prescription.

Aimc berkeley currently provides an extensive clinical program, offering more than 1,000 hours of training in its clinical and herbal dispensary. Our commitment is to educate students in the skills and knowledge essential to oriental medical diagnosis, treatment, and herbal prescription.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$313,974$349,973▲ $35,999
Cash and Non-Interest-Bearing Accounts$92,587$261,073▲ $168,486
Accounts Receivable$556,547$96,493▼ $460,054
Savings and Temporary Cash Investments-$90,734-
Prepaid Expenses and Deferred Charges$21,131$55,685▲ $34,554
Inventories for Sale or Use$33,453$29,337▼ $4,116
Total Assets$2,402,804$1,822,265▼ $580,539
Other Assets Total$1,385,112$938,970▼ $446,142
Liabilities
Other Liabilities$1,458,454$973,969▼ $484,485
Unsecured Notes Loans Payable$250,000$350,000▲ $100,000
Deferred Revenue$44,415$261,043▲ $216,628
Accounts Payable and Accrued Expenses$42,796$98,790▲ $55,994
Total Liabilities$1,795,665$1,683,802▼ $111,863
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$607,139$138,463▼ $468,676
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$607,139$138,463▼ $468,676
Total Liabilities and Net Assets / Fund Balance$2,402,804$1,822,265▼ $580,539

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$207,474$644,324$851,798
Equipment$76,473$276,904$353,377
Other Land Buildings$66,026$26,316$92,342
Buildings$0$0$0
Land$0-$0
Other Assets Org$51,075--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David LeePresidentFT$120,025$120,025

Board Members and Trustees

NameTitle
David PachecoChair
Gaidi NkrumaBoard Member
Nina JungBoard Member
Will MorrisBoard Member
Joyce WuSecretary
David De FigueiredoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$384,546
Program Service Revenue
$2,872,281
Investment Income
$1,162
Other Revenue
$149
All Other Contributions
$384,546
Change in Net Assets
$198,334

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Books and Publications-$62,856Fair Market Value (FMV)
Other Non Cash Contri Table1$20,090Fair Market Value (FMV)
Other Non Cash Contri Table1$1,500Fair Market Value (FMV)
Total Noncash Contributions2$84,446-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,258,138
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,258,138
Total Revenue per Form 990
$3,258,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,662,984
Other Expenses$1,391,820
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$575,441$825,081-$1,400,522
Occupancy$72,127$468,785-$540,912
Fees for Services Other$84,076$184,904-$268,980
Office Expenses$26,332$116,207-$142,539
Payroll Taxes$57,559$73,323-$130,882
Current Officers, Directors, Trustees, and Key Employees$47,261$67,764-$115,025
Fees for Services Legal-$70,993-$70,993
Fees for Services Accounting-$62,467-$62,467
Depreciation Depletion-$62,354-$62,354
Travel$24,415$33,205-$57,620
Insurance-$38,032-$38,032
Advertising$7,850$18,800-$26,650
Other Expenses$5,238$19,589$0$24,827
Other Employee Benefits-$16,555-$16,555
All Other Expenses$1,367$13,017-$14,384
Interest-$7,706-$7,706
Grants to Domestic Individuals$5,000--$5,000
Conferences and Meetings$231$394-$625
Total Functional Expenses$949,318$2,110,486$0$3,059,804

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,059,804
Total Expenses per Audited Statements$3,059,804
Total Expenses per Form 990$3,059,804
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liability - Building$973,969
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 was prepared by an independent company, and each board member receives a copy of the completed tax return form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization regularly monitors for compliance with their conflict of interest policy.

Form 990, Part VI, Section B, Line 15

Members of the board of directors review the compensation of certain high-level personnel periodically by irs rules and regulations. Compensation of other personnel and key employees is reviewed periodically by members of management.

Form 990, Part VI, Section C, Line 19

All of the organization's governing documents, financial statements, and other legal filing are available to the public upon reasonable request, and form 990s can be found on the guidestar and irs.gov websites.

Filing and Contact Details

Filer

Filer Name
Acupuncture and Integrative Medicine College Berkeley
EIN
94-3111522
Phone
5106668248
Address
2550 SHATTUCK AVENUE, BERKELEY, CA 94704

Signing Officer

Name
David Lee
Title
President
Phone
5106668248
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Lee
Formed
1990
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
100
Volunteers
56

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

U.s. Gaap requires the organization's management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would be sustained upon examination by the internal revenue service (irs). Management has analyzed the tax positions taken by the organization, and believes there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. U.s. Gaap also requires that all entities disclose the years for which its tax returns remain open for examination by the irs. The irs does require the organization to file tax returns on form 990, "return of organization exempt from income tax". The irs could audit the organization; should this occur, presumably the irs would do so with respect to years no earlier than 2021.

Raw XML AppendixShowing 400 of 528 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt042796
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt098790
IRS990/AccountsReceivableGrp/BOYAmt0556547
IRS990/AccountsReceivableGrp/EOYAmt096493
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0AIMC BERKELEY CURRENTLY PROVIDES AN EXTENSIVE CLINICAL PROGRAM, OFFERING MORE THAN 1,000 HOURS OF TRAINING IN ITS CLINICAL AND HERBAL DISPENSARY. OUR COMMITMENT IS TO EDUCATE STUDENTS IN THE SKILLS AND KNOWLEDGE ESSENTIAL TO ORIENTAL MEDICAL DIAGNOSIS, TREATMENT, AND HERBAL PRESCRIPTION.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt018800
IRS990/AdvertisingGrp/ProgramServicesAmt07850
IRS990/AdvertisingGrp/TotalAmt026650
IRS990/AllOtherContributionsAmt0384546
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt013017
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01367
IRS990/AllOtherExpensesGrp/TotalAmt014384
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0EASY OFFICE DBA JITASA
IRS990/BooksInCareOfDetail/PhoneNum02082874777
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01120 S RACKHAM WAY SUITE 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0MERIDIAN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083642
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt092587
IRS990/CashNonInterestBearingGrp/EOYAmt0261073
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt067764
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt047261
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0115025
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
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IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0231
IRS990/ConferencesMeetingsGrp/TotalAmt0625
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0384546
IRS990/CYGrantsAndSimilarPaidAmt05000
IRS990/CYInvestmentIncomeAmt01162
IRS990/CYOtherExpensesAmt01391820
IRS990/CYOtherRevenueAmt0149
IRS990/CYProgramServiceRevenueAmt02872281
IRS990/CYRevenuesLessExpensesAmt0198334
IRS990/CYSalariesCompEmpBnftPaidAmt01662984
IRS990/CYTotalExpensesAmt03059804
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03258138
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DeferredRevenueGrp/BOYAmt044415
IRS990/DeferredRevenueGrp/EOYAmt0261043
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt062354
IRS990/DepreciationDepletionGrp/TotalAmt062354
IRS990/Desc0GRADUATE DEGREE: OUR GRADUATE MEDICAL MASTER'S AND DOCTORAL PROGRAMS PREPARE GRADUATES FOR THE PROFESSIONAL LICENSED PRACTICE OF ACUPUNCTURE AND INTEGRATIVE MEDICINE.
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
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IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FamilyOrBusinessRlnInd00
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IRS990/FederatedCampaignsAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt062467
IRS990/FeesForServicesAccountingGrp/TotalAmt062467
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt070993
IRS990/FeesForServicesLegalGrp/TotalAmt070993
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0184904
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt084076
IRS990/FeesForServicesOtherGrp/TotalAmt0268980
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID LEE
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID PACHECO
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID DE FIGUEIREDO
IRS990/Form990PartVIISectionAGrp/PersonNm3JOYCE WU
IRS990/Form990PartVIISectionAGrp/PersonNm4NINA JUNG
IRS990/Form990PartVIISectionAGrp/PersonNm5GAIDI NKRUMA
IRS990/Form990PartVIISectionAGrp/PersonNm6WILL MORRIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt05000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt038032
IRS990/InsuranceGrp/TotalAmt038032
IRS990/InterestGrp/ManagementAndGeneralAmt07706
IRS990/InterestGrp/TotalAmt07706
IRS990/InventoriesForSaleOrUseGrp/BOYAmt033453
IRS990/InventoriesForSaleOrUseGrp/EOYAmt029337
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01162
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01162
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0947544
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0313974
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0349973
IRS990/LandBldgEquipCostOrOtherBssAmt01297517
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0149
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0149
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0AIMC BERKELEY CURRENTLY PROVIDES AN EXTENSIVE CLINICAL PROGRAM, OFFERING MORE THAN 1,000 HOURS OF TRAINING IN ITS CLINICAL AND HERBAL DISPENSARY. OUR COMMITMENT IS TO EDUCATE STUDENTS IN THE SKILLS AND KNOWLEDGE ESSENTIAL TO ORIENTAL MEDICAL DIAGNOSIS, TREATMENT, AND HERBAL PRESCRIPTION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0607139
IRS990/NetAssetsOrFundBalancesEOYAmt0138463
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0607139
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0138463
IRS990/NoncashContributionsAmt084446
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0468785
IRS990/OccupancyGrp/ProgramServicesAmt072127
IRS990/OccupancyGrp/TotalAmt0540912
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0116207
IRS990/OfficeExpensesGrp/ProgramServicesAmt026332
IRS990/OfficeExpensesGrp/TotalAmt0142539
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01385112
IRS990/OtherAssetsTotalGrp/EOYAmt0938970
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016555
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016555
IRS990/OtherExpensesGrp/Desc0COST OF GOODS SOLD
IRS990/OtherExpensesGrp/Desc1DUES AND LICENCES
IRS990/OtherExpensesGrp/Desc2BANK AND CREDIT CARD FEES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt131310
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt219589
IRS990/OtherExpensesGrp/ProgramServicesAmt039921
IRS990/OtherExpensesGrp/ProgramServicesAmt12500
IRS990/OtherExpensesGrp/ProgramServicesAmt25238
IRS990/OtherExpensesGrp/TotalAmt039921
IRS990/OtherExpensesGrp/TotalAmt133810
IRS990/OtherExpensesGrp/TotalAmt224827
IRS990/OtherLiabilitiesGrp/BOYAmt01458454
IRS990/OtherLiabilitiesGrp/EOYAmt0973969
IRS990/OtherRevenueTotalAmt0149
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0825081
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0575441
IRS990/OtherSalariesAndWagesGrp/TotalAmt01400522
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt073323
IRS990/PayrollTaxesGrp/ProgramServicesAmt057559
IRS990/PayrollTaxesGrp/TotalAmt0130882
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021131
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055685
IRS990/PrincipalOfficerNm0DAVID LEE
IRS990/PriorPeriodAdjustmentsAmt0-667010
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1621400
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1CLINIC PROGRAM
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02383097
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1489184
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02383097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1489184
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0CLINIC PROGRAM: THE ORGANIZATION OPERATES A COMMUNITY CLINIC WITH ACUPUNCTURE AND INTEGRATIVE MODALITIES. TREATMENTS AND MEDICAL SERVICES ARE PROVIDED BY BOTH STUDENTS AND LICENSED PROFESSIONALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0309990
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0355897
IRS990/ProgSrvcAccomActy3Grp/Desc0CEU PROGRAM: CONTINUING EDUCATION PROGRAM FEATURING NATIONAL SPEAKERS RELATED TO CLINICAL AND PROFESSIONAL CONTENT. UNITS ARE APPROVED BY THE CALIFORNIA ACUPUNCTURE BOARD.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0133002
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0138935
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0660
IRS990/PYInvestmentIncomeAmt010
IRS990/PYOtherExpensesAmt01048179
IRS990/PYOtherRevenueAmt04340
IRS990/PYProgramServiceRevenueAmt02234882
IRS990/PYRevenuesLessExpensesAmt0-3992
IRS990/PYSalariesCompEmpBnftPaidAmt01194385
IRS990/PYTotalExpensesAmt02243224
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02239232
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0198334
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02377449
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt090734
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt076473
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0276904
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0353377
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03059804
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0207474
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0644324
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0851798
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0887895
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt151075
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ROU ASSET - BUILDING BERKELEY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt066026
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026316
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt092342
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0973969
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROU LIABILITY - BUILDING
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03258138
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND BELIEVES THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. U.S. GAAP ALSO REQUIRES THAT ALL ENTITIES DISCLOSE THE YEARS FOR WHICH ITS TAX RETURNS REMAIN OPEN FOR EXAMINATION BY THE IRS. THE IRS DOES REQUIRE THE ORGANIZATION TO FILE TAX RETURNS ON FORM 990, "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX". THE IRS COULD AUDIT THE ORGANIZATION; SHOULD THIS OCCUR, PRESUMABLY THE IRS WOULD DO SO WITH RESPECT TO YEARS NO EARLIER THAN 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0349973
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0938970
IRS990ScheduleD/TotalExpensesPerForm990Amt03059804
IRS990ScheduleD/TotalLiabilityAmt0973969
IRS990ScheduleD/TotalRevenuePerForm990Amt03258138
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03258138
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03059804
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01

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