PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

Academy For Five Element Acupuncture Inc

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Graduate, Professional Schools (Separate Entities) (NTEE)

Donations to this organization are tax deductible.

Details

According to its Sept. 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

Summary charts: organization finances over time

Revenue
$1.08M (2023)

Expenses
$1.36M (2023)

Total Assets
$3M (2023)

Total Liabilities
$2.07M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending Sept.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,076,053
Expenses
$1,362,117
Net Income
-$286,064
Net Assets
$928,454
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,075,256
99.9%
Investment Income $797
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $142,361
10.5%
Professional Fundraising Fees $0
Other Salaries and Wages $634,185
46.6%
Assets/Debt
Total Assets $3,003,324
Total Liabilities $2,074,870
Net Assets $928,454
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (Board Member) $101,753 $0 $0
Angela Xistris Krueger (Secretary) $40,608 $0 $0
Pam Smith (Board Member) $0 $0 $0
Barbara Ellrich (Board Chair) $0 $0 $0
Tim Chapman Wilson (Treasurer) $0 $0 $0
Rebekah Johnson (Executive Di) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,740,595
Expenses
$1,949,727
Net Income
-$209,132
Net Assets
$1,214,518
Notable Sources of Revenue Percent of Total Revenue
Contributions $389,642
22.4%
Program Services $1,323,185
76.0%
Investment Income $5,817
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$6,012
Net Inventory Sales $0
Other Revenue $27,963
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $101,753
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $1,019,607
52.3%
Assets/Debt
Total Assets $2,704,817
Total Liabilities $1,490,299
Net Assets $1,214,518
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (President) $101,753 $0 $0
Merry Gerard (Board Chairm) $0 $0 $0
Pam Smith (Secretary) $0 $0 $0
Angela Xistris Krueger (Board Member) $0 $0 $0
Barbara Ellrich (Board Member) $0 $0 $0
Leslie Suskin (Board Vice C) $0 $0 $0
Leslie Robinson (Board Member) $0 $0 $0
Tim Chapman Wilson (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,719,770
Expenses
$1,573,075
Net Income
$146,695
Net Assets
$1,423,650
Notable Sources of Revenue Percent of Total Revenue
Contributions $169,707
9.9%
Program Services $1,548,839
90.1%
Investment Income $1,224
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $110,751
7.0%
Professional Fundraising Fees $0
Other Salaries and Wages $781,171
49.7%
Assets/Debt
Total Assets $3,216,537
Total Liabilities $1,792,887
Net Assets $1,423,650
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (President) $0 $110,751 $0
Merry Gerard (Board Chairman) $0 $0 $0
Pam Smith (Secretary Treasurer) $0 $0 $0
Angela Xistris Krueger (Board Member) $0 $0 $0
Barbara Ellrich (Board Member) $0 $0 $0
Leslie Suskin (Board Vice Chairman) $0 $0 $0
Leslie Robinson (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,487,225
Expenses
$1,423,752
Net Income
$63,473
Net Assets
$1,276,955
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,169
0.3%
Program Services $1,441,087
96.9%
Investment Income $13,473
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $27,496
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $113,424
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $392,116
27.5%
Assets/Debt
Total Assets $3,209,081
Total Liabilities $1,932,126
Net Assets $1,276,955
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (President) $0 $113,424 $0
Merry Gerard (Board President) $0 $0 $0
Gale Mowry (Secretary Treasurer) $0 $0 $0
Angela Xistris Kruger (Board Member) $0 $0 $0
Michael Kowalski (Board Member) $0 $0 $0
Leslie Suskin (Board Member) $0 $0 $0
Mary L Robinson (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,452,695
Expenses
$1,472,635
Net Income
-$19,940
Net Assets
$1,213,482
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,495
0.8%
Program Services $1,390,479
95.7%
Investment Income $3,723
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $15,080
1.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $31,918
2.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $103,784
7.0%
Professional Fundraising Fees $0
Other Salaries and Wages $572,299
38.9%
Assets/Debt
Total Assets $2,998,876
Total Liabilities $1,785,394
Net Assets $1,213,482
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (Executive Di) $103,784 $0 $0
Merry Gerard (President) $0 $0 $0
Gale Mowry (Secretary Tr) $0 $0 $0
Angela Xistris Kruger (Board Member) $0 $0 $0
Michael Kowalski (Board Member) $0 $0 $0
Leslie Suskin (Board Member) $0 $0 $0
Mary L Robinson (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,274,592
Expenses
$1,250,772
Net Income
$23,820
Net Assets
$1,233,422
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,216
0.5%
Program Services $1,208,006
94.8%
Investment Income $6,020
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $33,360
2.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $20,990
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $99,451
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $602,811
48.2%
Assets/Debt
Total Assets $2,910,756
Total Liabilities $1,677,334
Net Assets $1,233,422
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (Executive Di) $99,451 $0 $0
Merry Gerard (President) $0 $0 $0
Gale Mowry (Secretary Tr) $0 $0 $0
Angela Xistris Kruger (Board Member) $0 $0 $0
Michael Kowalski (Board Member) $0 $0 $0
Leslie Suskin (Board Member) $0 $0 $0
Mary L Robinson (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,220,494
Expenses
$1,227,387
Net Income
-$6,893
Net Assets
$1,209,602
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,281
0.7%
Program Services $1,149,230
94.2%
Investment Income $5,970
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $33,340
2.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $23,673
1.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $107,201
8.7%
Professional Fundraising Fees $0
Other Salaries and Wages $566,805
46.2%
Assets/Debt
Total Assets $2,773,539
Total Liabilities $1,563,937
Net Assets $1,209,602
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (Executive Di) $107,201 $0 $0
Merry Gerard (President) $0 $0 $0
Gale Mowry (Scretary Tre) $0 $0 $0
Angela Xistris Kruger (Board Member) $0 $0 $0
Michael Kowalskie (Board Member) $0 $0 $0
Leslie Suskin (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,334,055
Expenses
$1,312,973
Net Income
$21,082
Net Assets
$1,216,495
Notable Sources of Revenue Percent of Total Revenue
Contributions $21,177
1.6%
Program Services $1,249,932
93.7%
Investment Income $1,409
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $33,360
2.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $28,177
2.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $679,901
51.8%
Assets/Debt
Total Assets $2,661,625
Total Liabilities $1,445,130
Net Assets $1,216,495
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (Executive Di) $110,639 $0 $0
Merry Gerard (President) $0 $0 $0
Dale Block (Board Member) $0 $0 $0
Nancy Dowd (Board Member) $0 $0 $0
Gale Mowry (Scretary Tre) $0 $0 $0
Angela Xistris Kruger (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,272,172
Expenses
$1,194,383
Net Income
$77,789
Net Assets
$1,195,413
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,918
0.5%
Program Services $1,209,965
95.1%
Investment Income $3,244
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $29,710
2.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $23,335
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $98,396
8.2%
Professional Fundraising Fees $0
Other Salaries and Wages $591,784
49.5%
Assets/Debt
Total Assets $2,802,022
Total Liabilities $1,606,609
Net Assets $1,195,413
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (Executive Di) $98,396 $0 $0
Merry Gerard (President) $0 $0 $0
Dale Block (Vice Preside) $0 $0 $0
Nancy Dowd (Board Member) $0 $0 $0
Gale Mowry (Board Member) $0 $0 $0
Angela Xistris Kruger (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,157,106
Expenses
$1,101,432
Net Income
$55,674
Net Assets
$1,117,624
Notable Sources of Revenue Percent of Total Revenue
Contributions $19,197
1.7%
Program Services $1,109,448
95.9%
Investment Income $2,148
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $26,313
2.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $444,370
40.3%
Assets/Debt
Total Assets $2,328,127
Total Liabilities $1,210,503
Net Assets $1,117,624
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Misti Oxford Pickeral (Executive Di) $88,893 $0 $0
Dorit Reznek (Former Exec.) $41,004 $0 $0
Merry Gerard (President) $0 $0 $1,687
Larry Carlson (Board Member) $0 $0 $0
Marilyn Mesh (Secretary Tr) $0 $0 $0
Dale Block (Vice Preside) $0 $0 $0
Nancy Dowd (Board Member) $0 $0 $0
Gale Mowry (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending Sept.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,241,408
Expenses
$1,106,050
Net Income
$135,358
Net Assets
$1,061,950
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,046
0.7%
Program Services $1,187,639
95.7%
Investment Income $2,425
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $42,298
3.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $87,338
7.9%
Professional Fundraising Fees $0
Other Salaries and Wages $547,658
49.5%
Assets/Debt
Total Assets $2,197,289
Total Liabilities $1,135,339
Net Assets $1,061,950

Document Links

Fiscal Year Ending Sept.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,415,452
Expenses
$1,096,085
Net Income
$319,367
Net Assets
$926,592
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,026
0.6%
Program Services $1,377,498
97.3%
Investment Income $2,551
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $26,377
1.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $76,148
6.9%
Professional Fundraising Fees $0
Other Salaries and Wages $301,341
27.5%
Assets/Debt
Total Assets $2,110,847
Total Liabilities $1,184,255
Net Assets $926,592

Document Links

Fiscal Year Ending Sept.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,277,175
Expenses
$1,063,787
Net Income
$213,388
Net Assets
$607,225
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,953
0.6%
Program Services $1,243,042
97.3%
Investment Income $2,688
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $23,492
1.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $84,480
7.9%
Professional Fundraising Fees $0
Other Salaries and Wages $311,682
29.3%
Assets/Debt
Total Assets $1,948,426
Total Liabilities $1,341,201
Net Assets $607,225

Document Links

Fiscal Year Ending Sept.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »