KRIPALU CENTER FOR YOGA & HEALTH INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- KRIPALU CENTER FOR YOGA & HEALTH INC (EIN 23-1718197)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202433199349303063
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T08:37:52-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AAFCPAS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 WASHINGTON STREET | AddressLine1Txt |
| City | WESTBOROUGH | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231718197 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRIPALU CENTER FOR YOGA & HEALTH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KRIP | BusinessNameControlTxt |
| Phone | 4134483535 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 309 | AddressLine1Txt |
| City | STOCKBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01262 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT MULHALL | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4134483169 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | COURTNEY MCFARLAND CPA | PreparerPersonNm |
| PTIN | P01645518 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRIPALU CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT MULHALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 309 | AddressLine1Txt |
| City | STOCKBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01262 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,897,063 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KRIPALU.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND UPLIFT SOCIETY BY PROMOTING THE ART, SCIENCE, PRACTICES, AND PHILOSOPHY OF YOGA, AS WELL AS OTHER TRADITIONAL AND CONTEMPORARY APPROACHES TO LIFE THAT INTEGRATE BODY, MIND, AND SPIRIT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 432 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $427,237 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $146,264 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,388,398 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,985,488 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,458,135 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,051,469 | CYProgramServiceRevenueAmt |
| PY Investment Income | $802,990 | PYInvestmentIncomeAmt |
| CY Investment Income | $400,882 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,039,065 | PYOtherRevenueAmt |
| CY Other Revenue | $1,469,119 | CYOtherRevenueAmt |
| PY Total Revenue | $27,688,588 | PYTotalRevenueAmt |
| CY Total Revenue | $28,906,958 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,286,205 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,134,651 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $539,660 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,431,578 | PYOtherExpensesAmt |
| CY Other Expenses | $12,553,730 | CYOtherExpensesAmt |
| PY Total Expenses | $21,717,783 | PYTotalExpensesAmt |
| CY Total Expenses | $26,688,381 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,970,805 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,218,577 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,898,260 | TotalAssetsBOYAmt |
| Total Assets EOY | $47,740,675 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,507,849 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,040,524 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,390,411 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,700,151 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,819,313 | ExpenseAmt |
| Revenue | $20,303,669 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAMSFOR MORE THAN 50 YEARS, KRIPALU HAS BEEN TEACHING SKILLS FOR OPTIMAL LIVING FOR THE WHOLE BEING; BODY, MIND, AND SPIRIT. THE PRIMARY PATH OF THESE TEACHINGS IS THROUGH THE SCIENCE OF YOGA. IT IS ONE OF THE LARGEST AND WELL ESTABLISHED RETREAT CENTERS FOR YOGA AND AYURVEDA TRAININGS AS WELL AS OFFERING CONSCIOUSNESS EXPANDING LUMINARY EDUCATIONAL PROGRAMS. INVITED PRESENTER PROGRAMMINGPROGRAMS AT KRIPALU ARE LED BY MANY OF THE WORLD'S MOST ACCOMPLISHED TEACHERS IN YOGA, SELF-DISCOVERY, AND HOLISTIC HEALTH AND ARE DESIGNED TO PROVIDE PEOPLE WITH TOOLS THEY CAN APPLY IN THEIR DAILY LIVES. PROGRAM TOPICS INCLUDE WELLNESS, AYURVEDA, NUTRITION, FITNESS, PERSONAL GROWTH, RELATIONSHIPS, MEDITATION, SPIRITUAL PRACTICE, AND MUCH MORE. YOGA PROGRAMS ARE OFFERED FOR PEOPLE AT ALL LEVELS AND FEATURE ALL YOGA TRADITIONS AND STYLES. MANY KRIPALU PROGRAMS OFFER CONTINUING EDUCATION CREDITS FOR PROFESSIONALS IN FIELDS SUCH AS SOCIAL WORK, NURSING, AND BODYWORK.KRIPALU R&RKRIPALU R&R GIVES GUESTS THE OPPORTUNITY TO DO AS LITTLE OR AS MUCH AS THEY WANT. PARTICIPANTS CHOOSE FROM A VARIETY OF WORKSHOPS, OUTDOOR ACTIVITIES, AND YOGA AND MOVEMENT CLASSES THAT INCLUDE HIKING, KAYAKING, QIGONG, STAND UP PADDLE BOARDING, AND MORE. WE OFFER A RICH DAILY SCHEDULE THAT ALLOWS GUESTS TO DO JUST WHAT THEY WANT, WHETHER IT'S SOUL-SEARCHING, CELEBRATING, OR SIMPLY ENJOY BEING IN A SPACE NOT ABSORBED BY THE FLURRY OF FAMILY, WORK, AND LIFE. GROUP RETREATS OFFER CUSTOMIZED EXPERIENCES FOR FAMILIES, FRIENDS, COLLEAGUES, OR STUDENTS. THESE GROUPS MAY FOLLOW OUR REGULAR R&R WORKSHOP SCHEDULES OR CREATE CUSTOMIZED EXPERIENCES FROM A RICH SELECTION OF THEMES AND TOPICS TO SUIT THEIR GROUPS' OBJECTIVES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,071,041 | ExpenseAmt |
| Revenue | $2,196,247 | RevenueAmt |
| Desc | KRIPALU SCHOOLSTHE KRIPALU SCHOOLS OF YOGA, AYURVEDA, INTEGRATIVE YOGA THERAPY AND MINDFUL OUTDOOR LEADERSHIP ARE NORMALLY OFFERED AS RESIDENTIAL TRAININGS BUT HAVE BEEN DEVELOPED TO INCLUDE ON-LINE OR HYBRID IMMERSION TRAININGS THAT ALLOW STUDENTS TO DEVELOP THEIR PRACTICE AND PREPARE THEM TO TEACH YOGA OR THE OTHER MODALITIES AND SHARE THEM WITH THE WORLD POST GRADUATION. THE KRIPALU SCHOOL OF YOGA OFFERS 200-HOUR, 300-HOUR, AND 1000-HOUR TRAINING CERTIFICATIONS. GUIDED BY EXPERT FACULTY AND SOUGHT-AFTER GUEST TEACHERS, STUDENTS STUDY FOUNDATIONAL ASANAS AND PRANAYAMA, EXPLORE YOGA PHILOSOPHY, LEARN ANATOMY, PRACTICE TEACHING, AND MORE. THE KRIPALU SCHOOL OF AYURVEDA OFFERS COMPREHENSIVE STUDY AND PROFESSIONAL CERTIFICATIONS THAT ARE EMPOWERING, EFFECTIVE, AND INSPIRED BY THE WISDOM OF NATURE. STUDENTS MAY ENROLL IN 200-HOUR FOUNDATIONS OF AYURVEDA, 300-HOUR AYURVEDA YOGA TEACHER TRAINING, OR 650-HOUR AYURVEDIC HEALTH COUNSELOR CERTIFICATION. THE KRIPALU SCHOOL OF INTEGRATIVE YOGA THERAPY (KSIYT) BRINGS THE ANCIENT INSIGHTS OF YOGA INTO MAINSTREAM WELLNESS PROGRAMS. WE OFFER TWO TRACKS OF CERTIFICATION, 300-HOUR ADVANCED TEACHER OF THERAPEUTIC YOGA AND THE 800-HOUR PROFESSIONAL YOGA THERAPIST PROGRAM. IYT BRINGS TOGETHER YOGA'S MOST POWERFUL TOOLS-ASANA, PRANAYAMA, MUDRA, YOGA NIDRA, MANTRA, AND MEDITATION-TO CREATE AN EFFECTIVE PACKAGE THAT CAN BE USED FOR THERAPEUTIC CLASSES DIRECTED TOWARD SPECIFIC GROUPS OR FOR ONE-ON-ONE SESSIONS.THE KRIPALU SCHOOL OF MINDFUL OUTDOOR LEADERSHIP OFFERS TWO, 9-DAY, 75-HOUR IMMERSION TRAININGS AND ONE 9-DAY LEVEL TWO 75-HOUR IMMERSION TRAINING. THE CURRICULUM IS DESIGNED TO TRAIN STUDENTS TO BECOME MINDFUL OUTDOOR GUIDES, USING MINDFULNESS, YOGA, AYURVEDIC PRINCIPLES, FOREST BATHING TECHNIQUES AND OUTDOOR SKILLS TO GUIDE PEOPLE INTO MEANINGFUL CONNECTIONS WITH THE NATURAL WORLD. THE KRIPALU SCHOOLS PROVIDES SCHOLARSHIPS THROUGH VARIOUS GRANTS FOCUSED ON PROVIDING EDUCATION TO UNDERSERVED POPULATIONS AND IN SUPPORT OF PROGRAMS FOCUSED ON INDIVIDUAL AND ORGANIZATIONAL WELL-BEING.RISE IS AN EVIDENCE-BASED RESILIENCY AND STRESS-REDUCTION TRAINING PROGRAM DESIGNED ESPECIALLY FOR INDIVIDUALS AND ORGANIZATIONS IN HIGH-STAKES, HIGH-STRESS INDUSTRIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,280,201 | ExpenseAmt |
| Revenue | $2,617,677 | RevenueAmt |
| Desc | HEALING ARTSIN BETWEEN PROGRAM SESSIONS AND YOGA CLASSES, GUESTS MAY CHOOSE TO TAKE TIME TO INTEGRATE THEIR KRIPALU EXPERIENCE WITH A KRIPALU HEALING ARTS APPOINTMENT. WITH MORE THAN 36 OFFERINGS TO CHOOSE FROM, THEY ARE THE PERFECT OPPORTUNITY TO EXPLORE THE STATE OF MIND AND BODY WITH THE GUIDANCE OF ONE OF OUR SKILLED PRACTITIONERS. MANY OF THESE OFFERINGS TEACH SELF CARE TO PRACTICE ONCE THE GUESTS LEAVE THE CAMPUS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $911,717 | $975,758 | OTHER PROGRAM SERVICESOTHER PROGRAM SERVICES INCLUDE EXPENSES OF $1,062,085 (EXCLUDING COST OF GOODS SOLD) THAT RELATE TO OPERATION OF THE RETAIL SHOP, WHICH SERVES IN-HOUSE GUESTS BY PROVIDING AN INVENTORY OF PRODUCTS THAT DIRECTLY AND SUBSTANTIALLY SUPPORT THE EDUCATIONAL EXPERIENCE OFFERED IN KRIPALU'S PROGRAMS, WORKSHOPS AND RETREATS. |
| $150,368 | RETAIL SHOP SALES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,062,085 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $975,758 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $24,232,640 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 266 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 432 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOPHIE BRETON CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4134483535 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 57 INTERLAKEN ROAD | AddressLine1Txt |
| City | STOCKBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01262 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROBERT MULHALL | |||||||
| CEO | 50.00 | Yes (X) | Yes (X) | $288,958 | $0 | $12,039 | |
| NIGEL FRANKLYN | |||||||
| SR. DIR. FIT, TREASURER | 40.00 | Yes (X) | Yes (X) | $145,110 | $0 | $7,739 | |
| TOM GUNNING | |||||||
| BOARD CHAIR | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOHN CHU | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EMILY AARONSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NARIAH BROADUS | |||||||
| TRUSTEE (RESIGNED IN 2023) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN DETEMPLE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRUCE DIXON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LIANA STERLING | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PRITI TANNA | |||||||
| TRUSTEE (RESIGNED IN 2023) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAN MATHIEU | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHIRANDA ALMEIDA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MONICA AVRAM | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY EGAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW LYONS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH MCKENZIE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TRACY WILLIAMS | |||||||
| DIRECTOR OF DIGITAL MARKETING | 40.00 | $146,026 | $0 | $7,742 | Yes (X) | ||
| ROBERT ALDERTON | |||||||
| DIRECTOR OF IT | 40.00 | $128,793 | $0 | $15,494 | Yes (X) | ||
| HOLLY MCCORMACK | |||||||
| CHIEF LEARNING OFFICER | 40.00 | $191,481 | $0 | $12,028 | Yes (X) | ||
| EMILY COHEN | |||||||
| SENIOR DIRECTOR OF REVENUE MANAGEMENT | 40.00 | $134,435 | $0 | $14,175 | Yes (X) | ||
| VASILY ROTIN | |||||||
| SENIOR SYSTEMS ENGINEER | 40.00 | $110,080 | $0 | $7,160 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,144,883 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $76,377 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PITTSFIELD PIPERS INC | |||||
| PO BOX 1386 | PITTSFIELD | MA | 01202 | PLUMBING SERVICES | $210,062 |
| THE HARMONYOM INC | |||||
| 236 DORLAND RD | OLD CHATHAM | NY | 12136 | PROGRAM CONSULTING | $173,975 |
| MARTINO GLASS COMPANY INC | |||||
| 122 TYLER STREET | PITTSFIELD | MA | 01201 | WINDOW REPLACEMENT | $165,254 |
| ROBERT HALF TECHNOLOGY | |||||
| 4 BATTERYMARCH PARK 102 | QUINCY | MA | 02169 | ACCOUNTING AND HR SERVICES | $144,748 |
| MAROIS CONSTRUCTIONS | |||||
| 262 OLD LYMAN ROAD | SOUTH HADLEY | MA | 01075 | CARPET REPLACEMENT/NEW FLOORING | $142,226 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $68,395 | GovernmentGrantsAmt |
| All Other Contributions | $1,917,093 | AllOtherContributionsAmt |
| Total Contributions | $1,985,488 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| RETREATS, EDUCATION AND SEMINARS | 611600 | $22,433,792 | $22,433,792 | |
| HOLISTIC THERAPIES | 812900 | $2,617,677 | $2,438,159 | $179,518 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,051,469 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $645,283 | TotalRevenueColumnAmt |
| Exclusion | $645,283 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,343,965 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,365,583 | SecuritiesAmt |
| Other | $222,783 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$21,618 | SecuritiesAmt |
| Other | -$222,783 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$244,401 | TotalRevenueColumnAmt |
| Exclusion | -$244,401 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,625,216 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,401,739 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,223,477 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $975,758 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $247,719 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER REVENUE | 900099 | $245,624 | $245,624 |
| EMPLOYEE MEALS | 722210 | $18 | $18 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $245,642 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,906,958 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,093,351 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $427,237 | UnrelatedBusinessRevenueAmt |
| Exclusion | $400,882 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,226 | TotalAmt |
| Program Services | $63,068 | ProgramServicesAmt |
| Management And General | $375,624 | ManagementAndGeneralAmt |
| Fundraising | $31,534 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,449,251 | TotalAmt |
| Program Services | $10,800,221 | ProgramServicesAmt |
| Management And General | $349,790 | ManagementAndGeneralAmt |
| Fundraising | $299,240 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,317,567 | TotalAmt |
| Program Services | $1,218,204 | ProgramServicesAmt |
| Management And General | $81,980 | ManagementAndGeneralAmt |
| Fundraising | $17,383 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $897,607 | TotalAmt |
| Program Services | $819,257 | ProgramServicesAmt |
| Management And General | $65,874 | ManagementAndGeneralAmt |
| Fundraising | $12,476 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,768 | TotalAmt |
| Program Services | $64,378 | ProgramServicesAmt |
| Management And General | $23,390 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,577 | TotalAmt |
| Program Services | $115,583 | ProgramServicesAmt |
| Management And General | $41,994 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,977 | TotalAmt |
| Management And General | $41,977 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $723,171 | TotalAmt |
| Program Services | $530,449 | ProgramServicesAmt |
| Management And General | $192,722 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,494,403 | TotalAmt |
| Program Services | $1,372,547 | ProgramServicesAmt |
| Management And General | $96,490 | ManagementAndGeneralAmt |
| Fundraising | $25,366 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $693,604 | TotalAmt |
| Program Services | $494,631 | ProgramServicesAmt |
| Management And General | $97,612 | ManagementAndGeneralAmt |
| Fundraising | $101,361 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,099,659 | TotalAmt |
| Program Services | $1,589,369 | ProgramServicesAmt |
| Management And General | $502,795 | ManagementAndGeneralAmt |
| Fundraising | $7,495 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,474 | TotalAmt |
| Program Services | $68,088 | ProgramServicesAmt |
| Management And General | $16,321 | ManagementAndGeneralAmt |
| Fundraising | $11,065 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,036,931 | TotalAmt |
| Program Services | $2,018,593 | ProgramServicesAmt |
| Management And General | $18,338 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CAMPUS OPERATIONS | $1,931,657 | $1,921,024 | $10,633 | |
| CONTRACT FACULTY | $1,836,030 | $1,806,418 | $29,612 | |
| BANK FEES | $862,464 | $858,274 | $62 | $4,128 |
| HOLISTIC EXPENSE | $324,184 | $324,184 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,831 | TotalAmt |
| Program Services | $168,352 | ProgramServicesAmt |
| Management And General | $479 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,688,381 | TotalAmt |
| Program Services | $24,232,640 | ProgramServicesAmt |
| Management And General | $1,916,081 | ManagementAndGeneralAmt |
| Fundraising | $539,660 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,563,014 | BOYAmt |
| EOY | $5,624,181 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,911 | BOYAmt |
| EOY | $172,390 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,500 | BOYAmt |
| EOY | $239,599 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,996 | BOYAmt |
| EOY | $9,996 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,667 | BOYAmt |
| EOY | $343,982 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $463,575 | BOYAmt |
| EOY | $421,769 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $53,362,957 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,419,135 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,920,871 | BOYAmt |
| EOY | $24,943,822 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,472,726 | BOYAmt |
| EOY | $15,984,936 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,898,260 | BOYAmt |
| EOY | $47,740,675 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $779,675 | BOYAmt |
| EOY | $1,515,780 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,473,192 | BOYAmt |
| EOY | $5,420,774 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,254,982 | BOYAmt |
| EOY | $8,103,970 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,507,849 | BOYAmt |
| EOY | $15,040,524 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,662,452 | BOYAmt |
| EOY | $32,027,234 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,959 | BOYAmt |
| EOY | $672,917 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,390,411 | BOYAmt |
| EOY | $32,700,151 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,898,260 | BOYAmt |
| EOY | $47,740,675 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,218,577 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $91,163 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,585,313 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,488,750 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,503,429 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,388,398 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,985,488 | CurrentTaxYearAmt |
| Total | $13,951,378 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,142,269 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,863,786 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,866,008 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,879,753 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,871,951 | CurrentTaxYearAmt |
| Total | $96,623,767 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,727,582 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,352,536 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,369,437 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,268,151 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,857,439 | CurrentTaxYearAmt |
| Total | $110,575,145 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $247,666 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $238,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $298,800 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $118,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $188,494 | CurrentTaxYearAmt |
| Total | $1,091,800 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $247,666 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $238,840 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $298,800 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $118,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $188,494 | CurrentTaxYearAmt |
| Total | $1,091,800 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $109,483,345 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $373,925 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217,803 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $203,031 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $257,419 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $645,283 | CurrentTaxYearAmt |
| Total | $1,697,461 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $373,925 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217,803 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $203,031 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $257,419 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $645,283 | CurrentTaxYearAmt |
| Total | $1,697,461 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $140,175 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,166 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,027 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $374,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $427,237 | CurrentTaxYearAmt |
| Total | $1,036,232 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $218,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $266,251 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $60,312 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,416 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $245,642 | CurrentTaxYearAmt |
| Total | $877,649 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,459,710 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,879,756 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,683,807 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,987,613 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,175,601 | CurrentTaxYearAmt |
| Total | $114,186,487 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95880 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96040 | PublicSupportPY509Pct |
| Investment Income CY | 0.01490 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01150 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $384,154 | BeginningYearBalanceAmt |
| Contributions | $2,885 | ContributionsAmt |
| Investment Earnings Or Losses | $15,262 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $26,005 | OtherExpendituresAmt |
| End Year Balance | $376,296 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $475,658 | BeginningYearBalanceAmt |
| Contributions | $7,511 | ContributionsAmt |
| Investment Earnings Or Losses | -$26,591 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $72,424 | OtherExpendituresAmt |
| End Year Balance | $384,154 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $482,341 | BeginningYearBalanceAmt |
| Contributions | $3,884 | ContributionsAmt |
| Investment Earnings Or Losses | $8,551 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $19,118 | OtherExpendituresAmt |
| End Year Balance | $475,658 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $476,364 | BeginningYearBalanceAmt |
| Contributions | $18,855 | ContributionsAmt |
| Investment Earnings Or Losses | $13,479 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $26,357 | OtherExpendituresAmt |
| End Year Balance | $482,341 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $875,373 | BeginningYearBalanceAmt |
| Contributions | $16,097 | ContributionsAmt |
| Investment Earnings Or Losses | $30,084 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $350,015 | GrantsOrScholarshipsAmt |
| Other Expenditures | $95,175 | OtherExpendituresAmt |
| End Year Balance | $476,364 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.24900 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.75100 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,489 | OtherCostOrOtherBasisAmt |
| Book Value | $82,489 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $48,498,331 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,090,380 | DepreciationAmt |
| Book Value | $23,407,951 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,256,634 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,297,676 | DepreciationAmt |
| Book Value | $958,958 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,525,503 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,031,079 | DepreciationAmt |
| Book Value | $494,424 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $24,943,822 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $30,357,883 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $91,163 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,401,739 | OtherRevenueAmt |
| Revenue Not Reported | $1,492,902 | RevenueNotReportedAmt |
| Revenue Subtotal | $28,864,981 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $41,977 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $41,977 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $28,906,958 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,048,143 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,401,739 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,401,739 | ExpensesNotReportedAmt |
| Expenses Subtotal | $26,646,404 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $41,977 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $41,977 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $26,688,381 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ORGANIZATION MAINTAINS TWO TERM ENDOWMENT FUNDS WHICH ALLOW FOR ANNUAL SPENDING AS DEFINED IN THE AGREEMENTS. IN ADDITION, THE ORGANIZATION MAINTAINS PERMANENT RESTRICTED ENDOWMENT FUNDS THAT SUPPORT GRANT AND SCHOLARSHIP AWARDS IN ACCORDANCE WITH THE AGREEMENTS. |
| PART X, LINE 2: | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC AND HAS BEEN CLASSIFIED UNDER SECTION 509(A)(2) AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME IN BOTH THE FEDERAL AND MASSACHUSETTS JURISDICTIONS. COMBINED FEDERAL AND MASSACHUSETTS INCOME TAX EXPENSE ON UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023 WAS $43,400, WHICH IS INCLUDED IN OTHER EXPENSES IN THE ACCOMPANYING STATEMENTS OF FUNCTIONAL EXPENSES. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2023. THE ORGANIZATION'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NET WITH RETAIL SALES 1,401,739. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,401,739. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBERT MULHALL | ||||||||||||||
| CEO | $244,208 | $0 | $44,750 | $0 | $0 | $0 | $0 | $0 | $12,039 | $0 | $300,997 | $0 | $0 | $0 |
| HOLLY MCCORMACK | ||||||||||||||
| CHIEF LEARNING OFFICER | $182,531 | $0 | $8,950 | $0 | $0 | $0 | $0 | $0 | $12,028 | $0 | $203,509 | $0 | $0 | $0 |
| TRACY WILLIAMS | ||||||||||||||
| DIRECTOR OF DIGITAL MARKETING | $138,576 | $0 | $7,450 | $0 | $0 | $0 | $0 | $0 | $7,742 | $0 | $153,768 | $0 | $0 | $0 |
| NIGEL FRANKLYN | ||||||||||||||
| SR. DIR. FIT, TREASURER | $127,960 | $0 | $17,150 | $0 | $0 | $0 | $0 | $0 | $7,739 | $0 | $152,849 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| Bond Issued | 2008-06-02 | BondIssuedDt |
| Issue Price | $20,000,000 | IssuePriceAmt |
| Purpose | TO CONSTRUCT A HOUSING ANNEX, WASTE WATER TREATMENT PLANT AND PARKING LOT | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $11,833,992 | RetiredAmt |
| Total Proceeds | $20,000,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $100,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $16,174,003 | CapitalExpendituresAmt |
| Other Spent Proceeds | $3,725,997 | OtherSpentProceedsAmt |
| Substantial Completion | 2009 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, ITEM C | DBA: KRIPALU SCHOOL OF AYURVEDA DBA: KRIPALU SCHOOL OF YOGA |
| PART III: | ITS MISSION AND PURPOSE, AS STATED IN ITS ARTICLES OF INCORPORATION AND BY-LAWS, ARE TO ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND UPLIFT SOCIETY BY PROMOTING THE ART, SCIENCE, PRACTICES, AND PHILOSOPHY OF YOGA, AS WELL AS OTHER TRADITIONAL AND CONTEMPORARY APPROACHES TO LIFE THAT INTEGRATE BODY, MIND, AND SPIRIT. THE ORGANIZATION ALSO PROMOTES TRADITIONAL AND CONTEMPORARY HEALING MODALITIES THAT INTEGRATE BODY, MIND, AND SPIRIT AND OTHERWISE CULTIVATE WELL-BEING. IN ADDITION, IT PROMOTES THE PHILOSOPHY OF SANATANA DHARMA OR THE "PERENNIAL WISDOM," WHICH ADVOCATES THE UNFETTERED INQUIRY INTO ALL APPROACHES THAT BENEFIT INDIVIDUALS AND UPLIFT SOCIETY AND PROPOUNDS THE UNIVERSAL BROTHERHOOD AND SISTERHOOD OF HUMANKIND. THE ORGANIZATION'S PRIMARY ACTIVITY IS OPERATING AN EDUCATIONAL YOGA-BASED RETREAT PROGRAM AND HEALING CENTER. ITS EDUCATIONAL CURRICULUM INCLUDES A RICH ASSORTMENT OF PROGRAMS AND WORKSHOPS ON TOPICS RELATED TO YOGA, HEALTH, HOLISTIC LIVING, PERSONAL GROWTH, AND SPIRITUALITY. A LINE OF PROGRAMS PROVIDES PROFESSIONAL TRAINING TO YOGA TEACHERS AND OTHER HOLISTIC PROFESSIONALS. IN ADDITION TO ITS GROUP PROGRAMS, THE ORGANIZATION OFFERS A RANGE OF ONE-ON-ONE CONSULTATIONS AND THERAPEUTIC HOLISTIC HEALING SERVICES. THE ORGANIZATION DOES NOT OPERATE IN MORE THAN ONE BUSINESS. THE RETREAT CENTER INCLUDES A RETAIL SHOP OPEN FOR GUESTS THAT GENERATES SALES OF EDUCATIONAL RESOURCES, CONVENIENCE ITEMS AND GIFTS. ALL THE ORGANIZATION'S ACTIVITIES AND SERVICES ARE DIRECTLY AND SUBSTANTIALLY RELATED TO THE ORGANIZATION'S EDUCATIONAL MISSION. ANY ACTIVITIES LESS THAN DIRECTLY AND SUBSTANTIALLY RELATED ARE ACCOUNTED FOR ON FEDERAL AND MASSACHUSETTS UNRELATED BUSINESS INCOME TAX RETURNS. |
| FORM 990, PART VI, SECTION A, LINE 3 | KRIPALU USES THE HARMONYOM, INC. AS A MANAGEMENT COMPANY . THE HARMONYOM, INC. PERFORMS HR SERVICES FOR KRIPALU. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION AMENDED ITS BYLAWS IN 2023 TO ESTABLISH THE DIVERSITY, EQUITY, AND INCLUSION COMMITTEE AS A STANDING BOARD COMMITTEE AND CLARIFY THE COMBINATION OF THE FINANCE COMMITTEE WITH THE AUDIT COMMITTEE. THE FOLLOWING AMENDMENTS HAVE BEEN MADE: THAT SECTION 6.6 ("FINANCE COMMITTEE") OF ARTICLE SIX OF THE BYLAWS, AS AMENDED, IS HEREBY REPLACED AND AMENDED TO READ AS FOLLOWS, AND SECTION 6.7 ("AUDIT COMMITTEE") OF ARTICLE SIX OF THE BYLAWS IN ITS PRESENT FORM IS ACCORDINGLY DELETED: "6.6 FINANCE AND AUDIT COMMITTEE. THE BOARD SHALL ESTABLISH A FINANCE AND AUDIT COMMITTEE COMPOSED OF AT LEAST THREE TRUSTEES TO REVIEW KRIPALU'S ANNUAL BUDGETS, PERIODIC FINANCIAL STATEMENTS, OVERSEE FINANCIAL RESERVES AND INVESTMENTS, KRIPALU'S ANNUAL FINANCIAL AUDIT, RECOMMEND ITS APPROVAL OR MODIFICATION TO THE FULL BOARD, AND OTHERWISE ACT TO ENSURE THAT THE FINANCIAL AND OTHER RESOURCES OF THE ORGANIZATION ARE USED PRUDENTLY AND IN FURTHERANCE OF THE MISSION. THE FINANCE AND AUDIT COMMITTEE SHALL NOT INCLUDE MEMBERS OF THE MANAGEMENT TEAM OR OTHER INDIVIDUALS WHO RECEIVE COMPENSATION FROM KRIPALU OR HAVE A FINANCIAL INTEREST IN KRIPALU. THE FINANCE AND AUDIT COMMITTEE SHALL HAVE THE AUTHORITY TO HIRE, FIRE, SET COMPENSATION, AND DIRECTLY OVERSEE THE WORK OF THE AUDITING FIRM AND AUDITORS." THAT A NEW SECTION 6.7 ("DIVERSITY, EQUITY, AND INCLUSION COMMITTEE") OF ARTICLE SIX OF THE BYLAWS, AS AMENDED, BE AND IS HEREBY ADOPTED TO READ AS FOLLOWS: "6.7 DIVERSITY, EQUITY, AND INCLUSION COMMITTEE. THE BOARD SHALL ESTABLISH A DIVERSITY, EQUITY AND INCLUSION COMMITTEE TO COORDINATE THE ORGANIZATION'S DIVERSITY, EQUITY AND INCLUSION INITIATIVES, DEVELOP POLICIES AND PROCESSES TO SUPPORT THE ORGANIZATION IN THE PURSUIT AND ACCOMPLISHMENT OF ITS EQUITY VISION AND INTENTION." THAT THE SECRETARY OF THE CORPORATION BE AND HEREBY IS AUTHORIZED AND DIRECTED TO EXECUTE A CERTIFIED COPY OF THE VOTES ADOPTED AND TO RECORD AND FILE THE FOREGOING CERTIFIED COPY AS PART OF THE OFFICIAL ORGANIZATIONAL DOCUMENTS OF THE CORPORATION WHICH UPON ADOPTION SHALL BE DEEMED TO EFFECTUATE AMENDMENTS TO THE BYLAWS OF THE CORPORATION IN ACCORDANCE WITH THEIR RESPECTIVE TERMS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A RESOLUTION OF THE BOARD OF TRUSTEES DETAILS THE REVIEW PROCESS FOR FORM 990 AND STATES: (1) IT SHALL BE THE POLICY OF KRIPALU THAT THE ANNUAL 990 AND 990-T TAX RETURNS SHALL BE PREPARED IN FIRST DRAFT FORM BY MEMBER OF MANAGEMENT WORKING IN CONCERT WITH THE ORGANIZATIONS ACCOUNTANTS AND LEGAL ADVISORS (2) THESE FIRST DRAFT FORMS SHALL THEN BE SUBMITTED TO THE AUDIT COMMITTEE OF THE BOARD TO REVIEW, COMMENT UPON, AND REVISE INTO SECOND DRAFT FORMS (3) THESE SECOND DRAFT FORMS SHALL THEN BE SUBMITTED TO THE FULL BOARD TO REVIEW, COMMENT UPON, AND REVISE INTO FINAL FORMS FOR THE FILING WITH THE IRS AND OTHER GOVERNMENTAL AND REGULATORY AUTHORITIES. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR, ALL BOARD MEMBERS AND ALL OFFICERS ARE REQUIRED TO COMPLETE A WRITTEN CONFLICT OF INTEREST DISCLOSURES FORM. THE COMPLETED DISCLOSURE FORMS ARE REVIEWED BY THE ORGANIZATIONS GOVERNANCE COMMITTEE, WITH ANY CONFLICTS NOTED AND BROUGHT TO THE ATTENTION OF THE BOARD CHAIR, THE CEO AND THE FULL BOARD AS APPROPRIATE. THE BOARD HANDBOOK CONTAINS A SECTION OF CONFLICTS OF INTEREST. CONFLICTED INDIVIDUALS ARE REQUIRED TO RECUSE THEMSELVES FROM ANY VOTING ON MATTERS WITH WHICH THEY HAVE A CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION OF THE CEO WAS DETERMINED AFTER CONSIDERATION BY THE COMPENSATION COMMITTEE OF THE BOARD OF A NUMBER OF FACTORS INCLUDING BUT NOT LIMITED TO THE CEO'S SIGNIFICANT KNOWLEDGE AND UNDERSTANDING OF THE ORGANIZATION INFORMED BY HIS EARLIER ROLE IN THE ORGANIZATION, HIS POSITIVE PERFORMANCE LEADING KRIPALU ON AN INTERIM BASIS IMMEDIATELY FOLLOWING THE DEPARTURE OF THE PREVIOUS CEO AND COMMENCING NEAR THE ONSET OF THE PANDEMIC AND HIS OTHER BACKGROUND AND EXPERIENCE, AMONG OTHERS, AS WELL AS DISCUSSIONS BETWEEN THE CEO AND THAT COMMITTEE REGARDING FAIR AND REASONABLE COMPENSATION. REFERENCE WAS ALSO MADE TO THE COMPENSATION OF THE PREVIOUS CEO, WHICH HAD BEEN BASED ON A COMPENSATION ANALYSIS UPDATED AS RECENTLY AS IN THE SUMMER OF 2015 AND FOR WHICH HER COMPENSATION UP THROUGH 2019 WAS BASED. THE STUDY INCLUDED COMPARISONS TO A NUMBER OF SIMILARLY SIZED ORGANIZATIONS IN SEVERAL SECTORS OF THE NONPROFIT INDUSTRY AND WITHIN OUR GEOGRAPHIC AREA. SINCE THE CEO'S COMPENSATION IS SIGNIFICANTLY LOWER THAN THE PRIOR CEO'S, THE COMMITTEE CONCLUDED THAT A COMPETITIVE ANALYSIS WAS NOT MERITED AT THE TIME. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS BASED ON MANAGEMENT'S ASSESSMENT OF THE APPROPRIATE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IN SIMILAR SIZED NON-PROFIT ORGANIZATIONS WITHIN REASONABLE GEOGRAPHIC PROXIMITY AND FOR SIMILAR ROLES AND RESPONSIBILITIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES COPIES OF ALL REQUIRED DOCUMENTS, INCLUDING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST TO ITS BORAD SECRETARY OR FINANCE DEPARTMENT MANAGER. SOME INFORMATION IS AVAILABLE ON THE WEBSITE AND GUIDESTAR. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
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