Civic Intelligence

Acupuncture and Integrative Medicine College Berkeley

990 • Fiscal year 2017 • EIN 94-3111522

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 04, 2018

Organization ProfileWWW.AIMC.EDU
2550 Shattuck AvenueBerkeley, CA 94704

(510) 666-8248

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.34x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.10x

Higher debt load relative to revenue than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

46th percentile

1.7%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

70th percentile

$102,000

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

25th percentile

-3.1%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-7.9%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$558,207

Down $17,751 (-3.1%) from 2016

Net Assets

Up

$370,596

Up $33,220 (+9.8%) from 2016

Liabilities

Down

$187,611

Down $50,971 (-21%) from 2016

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin46th percentile

Revenue

Down

$1,937,004

Down $166,811 (-7.9%) from 2016

Expenses

Down

$1,903,784

Down $127,394 (-6.3%) from 2016

Net Income

Down

$33,220

Down $39,417 (-54%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$558,207
Liabilities$187,611
Net Assets$370,596
Open 2017 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,937,004
Expenses$1,903,784
Net Income$33,220
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 4, 2018
Return Version
2017v2.3
Gross Receipts
$1,937,004
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$456,304$421,214▼ $35,090
Cash and Non-Interest-Bearing Accounts$44,242$74,714▲ $30,472
Inventories for Sale or Use$32,489$30,535▼ $1,954
Prepaid Expenses and Deferred Charges$36,579$20,556▼ $16,023
Accounts Receivable$6,344$11,188▲ $4,844
Total Assets$575,958$558,207▼ $17,751
Liabilities
Deferred Revenue$105,411$115,109▲ $9,698
Accounts Payable and Accrued Expenses$133,171$72,502▼ $60,669
Total Liabilities$238,582$187,611▼ $50,971
Net Assets / Fund Balance
Unrestricted Net Assets$337,376$370,596▲ $33,220
Total Net Assets Fund Balance$337,376$370,596▲ $33,220
Total Liabilities and Net Assets / Fund Balance$575,958$558,207▼ $17,751

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$390,152$462,272$852,424
Equipment$31,062$133,311$164,373
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleBaseTotal
Yasuo TanakaPresident$102,000$102,000

Board Members and Trustees

NameTitle
Shuji GotoChairman
Donald LaudaVice Chairma
David PachecoDirector
Fumika TokuyamaDirector
Haro OgawaDirector
Kazuo WatanabeDirector
Dan KennerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$349,663
Program Service Revenue
$1,587,341
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,663
Change in Net Assets
$33,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,937,004
Total Revenue per Audited Statements
$1,937,004
Total Revenue per Form 990
$1,937,004
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,052,741
Other Expenses$851,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$837,727$26,355-$864,082
Occupancy$156,519$133,011-$289,530
Office Expenses$138,619$28,484-$167,103
Fees for Services Other$127,276$1,410-$128,686
Current Officers, Directors, Trustees, and Key Employees-$102,000-$102,000
Payroll Taxes$76,723$9,936-$86,659
Insurance$48,972$7,384-$56,356
Depreciation Depletion$29,851$19,901-$49,752
Information Technology$27,140$4,209-$31,349
Advertising$26,077--$26,077
Fees for Services Accounting-$24,239-$24,239
Payment Travel Entrtnmnt Publicly Ofcl-$8,076-$8,076
All Other Expenses$3,002$2,439-$5,441
Other Expenses$3,687$1,580-$5,267
Fees for Services Legal-$1,828-$1,828
Total Functional Expenses$1,531,079$372,705$0$1,903,784

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,903,784
Total Expenses per Audited Statements$1,903,784
Total Expenses per Form 990$1,903,784
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
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“Form 990 was prepared by independent cpa, and each board member receives a copy of the completed tax returns form 990 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, financial statements and other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Acupuncture and Integrative
EIN
94-3111522
Phone
5106668248
Address
2550 SHATTUCK AVENUE, BERKELEY, CA 94704
Doing Business As
Aimc Berkeley

Signing Officer

Name
Yasuo Tanaka
Title
President
Phone
5106668248
Signed
2018-09-04

Organization Details

Principal Officer
Yasuo Tanaka
Formed
1990
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
68

Preparer

Firm
Leading Company & Professionals Inc
Address
9107 WILSHIRE BLVD STE 450, BEVERLY HILLS, CA 90210-5535
Preparer
Akihiro Fujiki
Phone
4247772352
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.”

Raw XML Appendix397 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.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ACUPUNCTURE AND INTEGRATIVE MEDICINE COLLEGE, BERKELEY'S NON DISCRIMINATORY POLICY IS MENTIONED IN THE STUDENT HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SEE PART II
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2ACUPUNCTURE AND INTEGRATIVE MEDICINE COLLEGE, BERKELEY RECEIVE STUDENT FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt3NO RECORDS INDICATE THE COMPOSITION OF THE STUDENT BODY, FACULTY, AND ADMINISTRATION STAFF ON THE BASIS OF RACE, NATIONAL ORIGIN, COLOR, SEX, RELIGION, AGE, SEXUAL ORIENTATION, OR DISABILITY IN THE ACADEMIC, CLINIC, OR WORK ENVIRONMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE E
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WAS PREPARED BY INDEPENDENT CPA, AND EACH BOARD MEMBER RECEIVES A COPY OF THE COMPLETED TAX RETURNS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE AVAILABLE 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 19
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IRS990/TotalContributionsAmt0349663
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0YASUO TANAKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05106668248
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACUPUNCTURE AND INTEGRATIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MEDICINE COLLEGE BERKELEY
ReturnHeader/Filer/BusinessNameControlTxt0ACUP
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0126.6.72.121
ReturnHeader/FilingSecurityInformation/IPDt02018-09-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm020:34:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462083785
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEADING COMPANY & PROFESSIONALS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09107 WILSHIRE BLVD STE 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEVERLY HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0902105535
ReturnHeader/PreparerPersonGrp/PhoneNum04247772352
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AKIHIRO FUJIKI
ReturnHeader/ReturnTs02018-09-04T18:34:22-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$558,207
Liabilities
$187,611
Net assets
$370,596
Revenue
$1,937,004
Expenses
$1,903,784
Net income
$33,220
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
2017Detailed filing. Detailed filing data is available for this year.$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