2019-11-08T14:21:17-06:00 2018-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2018-01-01 383849013 YAPLUS YAPL 5714823355 1560 WILSON BOULEVARD NO 700 ARLINGTON VA 222092408 SHANNON ROCHE PRESIDENT AND CEO 5714823355 2019-11-08 1 RICHARD J LOCASTRO CPA P00288314 3019519090 75.103.231.202 2019-11-08 15:21:10 ES P B66DADC3C91ED9A06F62FB7F8BC46163BCBFC8AD 33DA4B33534C4D7C1853F02558DCFD93AEDB8771 2018 2020-04-17 16:48:07Z YOGA ALLIANCE SHANNON ROCHE 1560 WILSON BOULEVARD NO 700 ARLINGTON VA 222092408 9829382 0 X WWW.YOGAALLIANCE.ORG X 2011 VA SEE PART III, LINE 1. 11 11 59 11 0 45185 0 0 3763406 9421765 0 810 149377 406807 3912783 9829382 0 300000 0 0 1617522 4124944 0 0 0 1601473 4870998 3218995 9295942 693788 533440 7146903 9273263 10110419 11703339 -2963516 -2430076 X TO EDUCATE AND SUPPORT YOGA TEACHERS, SCHOOLS, AND STUDENTS TO EFFECTIVELY SHARE THE ARTS AND SCIENCES OF YOGA WITH THEIR COMMUNITIES BY ENCOURAGING THE DEVELOPMENT OF SKILLFUL ACTION, INTEGRITY, INCLUSION, ACCESSIBILITY, AND SAFETY. 1 0 YOGA ALLIANCE IS A NONPROFIT 501(C)(6) MEMBERSHIP PROFESSIONAL AND TRADE ASSOCIATION THAT SUPPORTS THE YOGA PROFESSION. WE SERVE TEACHERS AND SCHOOLS THROUGH MEMBER BENEFITS, EDUCATION, GOVERNMENT RELATIONS AND PROFESSIONAL CREDENTIALS. REGISTERED YOGA TEACHERS (RYT) WHOSE TRAINING AND EXPERIENCE MEET OUR MINIMUM STANDARDS, ALONG WITH REGISTERED YOGA SCHOOLS (RYS) WHOSE CURRICULUM MEET OUR MINIMUM STANDARDS, ARE LISTED ON OUR ONLINE DIRECTORY FOR ONE-YEAR TERMS. OUR VOLUNTARY REGISTRY IS WIDELY RECOGNIZED AS THE PREMIER INTERNATIONAL FORM OF RECOGNITION GIVEN TO A YOGA TEACHER OR SCHOOL. YOGA ALLIANCE SUPPORTED THE SERVICE OF 93,838 YOGA TEACHERS AND 6,577 YOGA SCHOOLS TO THE COMMUNITY. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 44 0 1 59 1 1 1 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X SHANNON ROCHE 5714823355 1560 WILSON BOULEVARD STE 700 ARLINGTON VA 222092408 KERRY MAIORCA BOARD CHAIR 5.00 5.00 X X 0 0 0 TERRI MCDERMOTT VICE CHAIR 3.00 3.00 X X 0 0 0 MARION MCCONNELL SECRETARY 3.00 3.00 X X 0 0 0 SWAMI ASOKANANDA BOARD MEMBER 3.00 3.00 X 0 0 0 DAVID PRYOR JR BOARD MEMBER 3.00 3.00 X 0 0 0 STAFFAN ELGELID BOARD MEMBER 3.00 3.00 X 0 0 0 LESLIE SALMON JONES BOARD MEMBER 3.00 3.00 X 0 0 0 SARAHJOY MARSH BOARD MEMBER 3.00 3.00 X 0 0 0 SARASWATHI VASUDEVAN BOARD MEMBER 3.00 3.00 X 0 0 0 THIERRY CHIAPELLO BOARD MEMBER 3.00 3.00 X 0 0 0 ARUN TILAK BOARD MEMBER (FROM 12/2018) 3.00 3.00 X 0 0 0 DAVID LIPSIUS PRESIDENT AND CEO (UNTIL 10/2018) 33.00 7.00 X 258183 0 19584 SHANNON ROCHE--COO THRU 1018 THEN ACTING PRESIDENT/CEO (FROM 11/2018) 35.00 5.00 X 209412 0 19578 ERIN LOGAN--VP 918-1018 THEN ACTING COO (FROM 11/18) 35.00 5.00 X 43419 0 6555 JOCELYN PRUDENCIO VICE PRESIDENT OF FINANCE 32.00 8.00 X 139276 0 25158 ANDREW TANNER CHIEF YOGA ADVANCEMENT OFFICER 40.00 0.00 X 117578 0 22007 KRISHNA YENDLURI VICE PRESIDENT OF IT 40.00 0.00 X 164415 0 7348 ANDREAS H ENGEL CREATIVE DIRECTOR 40.00 0.00 X 112655 0 23728 1044938 0 123958 6 0 1 0 THE GLOVER PARK GROUP LLC 1025 F STREET NW 9TH FLOOR WASHINGTON DC 20004 CONSULTING SERVICES 326579 THE BRIDGESPAN GROUP 2 COPLEY PLACE STE 3700B BOSTON MA 02116 CONSULTING SERVICES 271712 PILLSBURY WINTHROP SHAW PITTMAN LLP PO BOX 601240 CHARLOTTE NC 28260 LEGAL CONSULTING SERVICES 203852 PAYASAGE PAYMENT SOLUTIONS 12120 SUNSET HILLS ROAD SUITE 500 RESTON VA 20190 MERCHANT ACCOUNT SERVICES 165294 BNET SYSTEMS 652 HOWARDS LOOP ANNAPOLIS MD 21401 IT CONSULTING SERVICES 160583 9 MEMBERSHIP 900099 9189113 9189113 YACEP DESIGNATION FEE 900099 232652 232652 9421765 810 810 246182 113644 132538 COST SHARE REIMBURSE. 900099 160625 160625 160625 9829382 9535409 0 293973 X 300000 473677 2907170 87758 401748 254591 288449 128186 78987 1143166 241329 114290 507816 293897 169508 96647 285244 1015744 26749 CREDIT CARD PROC. FEES 301153 PROFESSIONAL DVLPMT. 103737 REPAIR & MAINTENANCE 32790 DUES AND SUBSCRIPTIONS 16885 26421 9295942 555290 605502 2679973 11967 17259 67682 198146 128242 5178785 3864554 1487902 1314231 4812989 4331700 80609 128674 7146903 9273263 202159 390801 2371593 4135442 7536667 7177096 10110419 11703339 X -2963516 -2430076 -2963516 -2430076 7146903 9273263 533440 0 X 0 1 X 1 0 0 0 1 9421765 78987 -395931 -316944 94218 -411162 537096 152826 384270 386396 234956 151440 4255293 3476772 778521 1314231 LOAN PAYABLE TO YOGA ALLIANCE REGISTRY 6498864 DEFERRED RENT LIABILITY 364718 DEFERRED TENANT IMPROVEMENT ALLOWANCE 313514 7177096 X 9829382 0 9829382 0 9829382 9295942 0 9295942 0 9295942 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, THE ORGANIZATIONS HAVE DOCUMENTED THEIR CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAVE DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. 1 YOGA ALLIANCE FOUNDATION 1560 WILSON BOULEVARD SUITE 700 ARLINGTON VA 22209 943079524 501(C)(3) 300000 GENERAL OPERATIONS 1 0 PART I, LINE 2: THE ORGANIZATION MADE THE GRANT TO A RELATED ORGANIZATION WITH SHARED GOVERNANCE, SO NO FORMAL MONITORING IS NECESSARY. X X X 0 0 0 DAVID LIPSIUS PRESIDENT AND CEO (UNTIL 10/2018) 258183 0 0 0 0 0 10372 0 9212 0 277767 0 0 0 SHANNON ROCHE--COO THRU 1018 THEN ACTING PRESIDENT/CEO (FROM 11/2018) 209412 0 0 0 0 0 0 0 19578 0 228990 0 0 0 JOCELYN PRUDENCIO VICE PRESIDENT OF FINANCE 139276 0 0 0 0 0 5838 0 19320 0 164434 0 0 0 KRISHNA YENDLURI VICE PRESIDENT OF IT 164415 0 0 0 0 0 5553 0 1795 0 171763 0 0 0 FORM 990, PART III, LINE 2 THE ORGANIZATION ADMINISTERS A REGISTRY PROGRAM FORMERLY ADMINISTERED BY YOGA ALLIANCE REGISTRY, A RELATED ENTITY. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO BYLAWS ARE: -THE ORGANIZATION RAISED THE MINIMUM NUMBER OF BOARD MEMBERS TO SEVEN. -THE YEARS AND TERMS THAT A BOARD MEMBER MAY SERVE WERE CLARIFIED. -THE SPECIFIC IDENTIFICATION OF A COO HAS BEEN ELIMINATED WITHIN THE "OFFICERS" SECTION OF THE REVISED BYLAWS AND NOW READS, "THE OFFICERS OF THE CORPORATION SHALL BE A CHAIR, VICE CHAIR, SECRETARY, TREASURER AND PRESIDENT. THE PRESIDENT SHALL BE THE CHIEF STAFF OFFICER OF THE CORPORATION." -THE ESTABLISHMENT OF AN AUDIT COMMITTEE AND A FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. THE BOARD RECEIVED A COPY OF THE FORM 990 BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH BOARD MEMBERS IS ASKED TO SIGN A CONSENT FORM INDICATING THAT: HE/SHE WILL NOT ENGAGE IN ACTIONS THAT MAY CONSTITUTE AN ACTUAL, APPARENT, OR POTENTIAL CONFLICT OF INTEREST WITH THE MISSION AND ACTIVITIES OF THE YAPLUS; AND WILL DISCLOSE TO THE BOARD OF DIRECTORS, ON THE PRESCRIBED FORM AND PERIODICALLY AS FACTS DICTATE, ANY SUCH CONFLICTS OF INTEREST AND ANY BUSINESS, FINANCIAL, AND ORGANIZATIONAL INTERESTS AND AFFILIATIONS THAT ARE OR COULD BE CONSTRUED TO BE A CONFLICT OF INTEREST. IN THE EVENT THAT A CONFLICT OF INTEREST ARISES, THE BOARD CONSIDERS THE MATTER, WITH THE BOARD MEMBER WITH THE POTENTIAL CONFLICT OF INTEREST RECUSING HIMSELF/HERSELF FROM THE MATTER. WHEN AN EMPLOYEE WISHES TO SERVE ON BOARDS, COMMISSIONS, OR IN OTHER OUTSIDE ACTIVITIES THAT ARE IN THE PUBLIC INTEREST, HE/SHE MUST FIRST CONFIRM WITH THE COO THAT THE VOLUNTARY SERVICE IS APPROPRIATE AND DOES NOT PRESENT A CONFLICT OF INTEREST WITH HIS/HER WORK FOR YAPLUS. YAPLUS REQUIRES EACH EMPLOYEE TO REVIEW THE EMPLOYEE PERSONNEL HANDBOOK AT THE BEGINNING OF EMPLOYMENT AND EACH YEAR AFTER. THE ORGANIZATION MAINTAINS A RECORD OF EACH EMPLOYEE CONFIRMING THAT HE/SHE HAS RECEIVED AND REVIEWED THE HANDBOOK AT LEAST ANNUALLY. IF A CONFLICT OF INTEREST ARISES, YAPLUS INTERVIEWS THE EMPLOYEE IN QUESTION TO REVIEW THE POSSIBLE CONFLICT. IF IT WAS DETERMINED THAT THE EMPLOYEE HAD A GENUINE CONFLICT OF INTEREST, HE/SHE WOULD BE ASKED TO CEASE THE ACTIVITY IMMEDIATELY IN ORDER TO CONTINUE WITH EMPLOYMENT. FORM 990, PART VI, SECTION B, LINE 15A ONE OF THE ROLES OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (BOD) IS TO REVIEW THE PERFORMANCES OF THE PRESIDENT/CEO AND DETERMINE COMPENSATION ON AN ANNUAL BASIS. THE BOD DISCUSSES COMPENSATION WITH OUTSIDE COUNSEL AND PURCHASES DATA THAT COMPARES COMPENSATION FOR ASSOCIATION AND MEMBERSHIP EXECUTIVES. DATA IS VERY DETAILED AND BREAKS THE INFORMATION DOWN WITH REGARD TO THE ORGANIZATION'S ANNUAL BUDGET, NUMBER OF EMPLOYEES, YEARS IN POSITION AND GEOGRAPHIC LOCATION. INFORMATION IS SHARED AND REVIEWED WITH THE EXECUTIVE COMMITTEE. THE LAST REVIEW TOOK PLACE IN NOVEMBER 2018. FORM 990, PART VI, SECTION C, LINE 19 YAPLUS PROVIDES DOCUMENTS UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES 1,136,776. TEMPORARY STAFFING FEES 6,390. YOGA ALLIANCE REGISTRY DBA YOGA FOUNDATION 1560 WILSON BOULEVARD STE 700 ARLINGTON VA 22209 943079524 SOCIAL IMPACT THROUGH YOGA WA 501(C)(3) LINE 10 YAPLUS 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 YOGA ALLIANCE REGISTRY B 300000 ACTUAL AMOUNT YOGA ALLIANCE REGISTRY D 6498864 ACTUAL AMOUNT YOGA ALLIANCE REGISTRY O 178802 ALLOCATIONOF TIME YOGA ALLIANCE REGISTRY Q 160625 COST SHARE AGREEMENT YOGA ALLIANCE REGISTRY R 285244 ACTUAL AMOUNT