2024-01-16T11:21:52-05:00 2022-09-30 593017072 MOSS KRUSICK & ASSOCIATES LLC 501 S NEW YORK AVE STE 100 WINTER PARK FL 327894241 990 2021-10-01 650621012 ACADEMY FOR FIVE ELEMENT ACUPUNCTURE INC ACAD 3523352332 305 SE 2ND AVENUE GAINESVILLE FL 32601 TIM CHAPMAN- WILSON TREASURER 3523352332 2023-08-11 true TIM CHAPMAN WILSON XXX-XX-XXXX W ED MOSS JR P00531414 4076445811 2024-01-16 2021 2023-04-26 12:10:37Z X TIM CHAPMAN- WILSON 305 SE 2ND AVENUE GAINESVILLE FL 32601 1746607 false X WWW.ACUPUNCTURIST.EDU X 1995 FL 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. 8 7 24 7 0 169707 389642 1548839 1323185 1224 -195 27963 1719770 1740595 0 0 1007974 1286176 0 0 565101 663551 1573075 1949727 146695 -209132 3216537 2704817 1792887 1490299 1423650 1214518 X 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. false false 1134259 1376795 THE 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. 1134259 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 37 0 true 24 true false false false false false false false false false false false false false false X 8 7 false false false false false false false true true false false false true true true true true true true false FL X TIM CHAPMAN- WILSON 3523352332 305 SE 2ND AVENUE GAINESVILLE FL 32601 MISTI OXFORD-PICKERAL PRESIDENT 15.00 X X 101753 0 0 MERRY GERARD BOARD CHAIRM 5.00 X X 0 0 0 PAM SMITH SECRETARY 5.00 X X 0 0 0 ANGELA XISTRIS KRUEGER BOARD MEMBER 2.00 X 0 0 0 BARBARA ELLRICH BOARD MEMBER 2.00 X 0 0 0 LESLIE SUSKIN BOARD VICE C 5.00 X X 0 0 0 LESLIE ROBINSON BOARD MEMBER 2.00 X 0 0 0 TIM CHAPMAN- WILSON TREASURER 10.00 X X 0 0 0 101753 1 false false false 388720 922 389642 TUITION, FEES AND SUPPLIES 900099 1227192 1227192 CLINICAL TREATMENTS 900099 95993 95993 1323185 5817 5817 -3607 9619 3607 -9619 -6012 -6012 OTHER INCOME 27963 27963 27963 1740595 1345136 5817 101753 59622 42131 1019607 597433 422174 111589 65385 46204 53227 31188 22039 44156 8009 36147 1557 282 1275 13500 2449 11051 10380 10380 112089 12270 99819 203416 143453 59963 22767 22767 24353 24353 66725 53380 13345 25712 3800 21912 SUPPLIES 111707 111707 ACCREDITATION FEES 12134 12134 AUTO EXPENSE 10258 10258 BAD DEBT EXPENSE 4797 4797 1949727 1134259 815468 0 1250110 132980 51373 349561 31598 27799 244043 291982 4575 270632 32554 32487 34017 2262429 664583 1569797 1597846 3216537 2704817 130995 130321 701254 576109 960638 783869 1792887 1490299 X 1423650 1214518 1423650 1214518 3216537 2704817 -209132 X false true X true true true X 184000 184000 1296362 433572 862790 628478 110655 517823 153589 120356 33233 1597846 X 1740595 1740595 1740595 1949727 1949727 1949727 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, 2022, THE INSTITUTION'S FEDERAL TAX RETURNS REMAIN OPEN TO EXAMINATION FOR THE LAST THREE (3) YEARS. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE NONDISCRIMINATION POLICIES ARE DISCLOSED ON THE SCHOOL'S WEBSITE, SCHOOL'S CATLOGUE, STUDENT HANDBOOK, AND PUBLISHED IN THE LOCAL NEWSPAPER ANNUALLY. SCHEDULE E, LINE 6 THE 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. FORM 990, PAGE 1, ITEM B TO CORRECT FINANCIALS WITH UPDATED AUDITED FINANCIALS. 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. 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.