2018-08-27T11:26:35-05:00 2017-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2017-01-01 943079524 YOGA ALLIANCE REGISTRY YOGA 5714823355 1560 WILSON BOULEVARD NO 700 ARLINGTON VA 22209 DAVID LIPSIUS PRESIDENT AND CEO 5714823355 2018-08-27 1 3019519090 2017 2022-09-23 18:48:47Z YOGA ALLIANCE FOUNDATION DAVID LIPSIUS 1560 WILSON BOULEVARD NO 700 ARLINGTON VA 22209 12374520 0 X WWW.YOGAALLIANCE.ORG X 1987 WA SEE PART III, LINE 1. 7 7 0 10 0 0 69883 69957 4546975 5087911 -12115 5057574 18164 0 4622907 10215442 42000 66000 0 0 1006265 1603735 0 0 0 2104225 3210802 3152490 4880537 1470417 5334905 11350552 16439345 1007893 326392 10342659 16112953 TO PROMOTE AND SUPPORT THE DIVERSITY AND INTEGRITY OF YOGA TEACHING. 0 0 4073978 66000 5087911 YOGA ALLIANCE FOUNDATION FOCUSES ON YOGA-BASED SOCIAL IMPACT LOOKING TO INCREASE ACCESSIBILITY FOR UNDERSERVED, MARGINALIZED AND UNDER-REPRESENTED COMMUNITIES. 4073978 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 23 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X SHANNON ROCHE 5714823337 1560 WILSON BOULEVARD STE 700 ARLINGTON VA 222092408 KERRY MAIORCA CHAIR 5.00 5.00 X X 0 0 0 TERRI MCDERMOTT VICE CHAIR 3.00 3.00 X X 0 0 0 MARION MUGS MCCONNELL SECRETARY 3.00 3.00 X X 0 0 0 SWAMI ASOKANANDA BOARD MEMBER 3.00 3.00 X 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 ARUN TILAK BOARD MEMBER (THROUGH 05/17) 3.00 3.00 X 0 0 0 GYANDEV MCCORD BOARD MEMBER (THROUGH 05/17) 3.00 3.00 X 0 0 0 JORDAN DIPIETRO BOARD MEMBER (THROUGH 06/17) 3.00 3.00 X 0 0 0 BRANDON HARTSELL BOARD MEMBER 3.00 3.00 X 0 0 0 BARBARA DOBBERTHIEN EXECUTIVE DIR. & COO (THROUGH 06/17) 20.00 20.00 X 0 152020 12205 DAVID LIPSIUS PRESIDENT AND CEO (BEG. 05/17) 20.00 20.00 X 0 183768 8774 SHANNON ROCHE COO (BEG. 07/17) 20.00 20.00 X 0 101050 8652 KIM HORN AVP OF HUMAN RESOURCES 20.00 20.00 X 0 112886 29445 JANEL KILEY UX MANAGER 20.00 20.00 X 0 100490 5064 0 650214 64140 0 0 1 0 OPEN BOX INTEGRATION INC 8064 SOUTHWOOD ROAD HALFMOON BAY BC CA V0N 1Y1 AMS DEVELOPMENT & WEBSITE PROJECTS 1050403 THE BRIDGESPAN GROUP 2 COPLEY PLACE STE 3700B BOSTON MA 02116 STRATEGIC PLANNING CONSULTANTS 326382 2 69957 69957 REGISTRY REVENUE 900099 5087911 5087911 5087911 258309 258309 1289561 5668782 1303285 855793 -13724 4812989 4799265 4799265 10215442 5087911 0 5057574 X 66000 66000 233235 174926 58309 1096721 822541 274180 28643 21482 7161 147687 110765 36922 97449 73087 24362 358454 286763 71691 182116 136587 45529 79273 63418 15855 27220 27220 799307 759341 39966 101783 101783 63587 53746 9841 285767 271479 14288 155115 117887 37228 82598 41299 41299 65576 32788 32788 834056 792353 41703 9347 9347 CREDIT CARD PROC. FEES 131871 125277 6594 TAXES AND LICENSES 18783 14087 4696 DUES AND SUBSCRIPTIONS 5133 257 4876 PAYROLL SERVICE FEES 3576 2682 894 7240 5430 1810 4880537 4073978 806559 0 676393 2049238 2159893 2403107 164 220 92877 9267 0 1858536 4283434 5179701 2279255 6797812 11350552 16439345 216077 326392 791816 0 1007893 326392 X 10342659 16112953 10342659 16112953 11350552 16439345 5334905 435389 0 X 0 1 X 1 0 X 5000 7840 31865 69883 69957 184545 3819968 4367081 4948140 4546975 5087911 22770075 3824968 4374921 4980005 4616858 5157868 22954620 1670 536 100 2306 0 1670 536 100 2306 22952314 67527 108983 99912 126195 258309 660926 67527 108983 99912 126195 258309 660926 18164 18164 3892495 4483904 5079917 4761217 5416177 23633710 0.97120 0.97960 0.02800 0.01950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 79273 79273 4801264 4880537 394027 98507 0 0 294388 277216 307625 394027 1273256 1909884 92795 79273 172068 73597 69304 76906 98507 318314 477471 0 LOAN RECEIVABLE FROM YOGA ALLIANCE 6797812 6797812 X 10623611 435389 435389 10188222 27220 27220 10215442 4853317 0 4853317 27220 27220 4880537 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, 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 SCHOLARSHIPS 30 66000 PART I, LINE 2: YOGA TEACHER TRAINING SCHOLARSHIP APPLICANTS SUBMIT AN APPLICATION. ONCE SELECTED, A SCHOLARSHIP AGREEMENT AND A MEMORANDUM OF UNDERSTANDING ARE SIGNED TO INDICATE ACCEPTANCE OF THE TERMS OF THE AWARD BY ALL PARTIES (STUDENT AND REGISTERED YOGA SCHOOL). 1 0 0 0 0 0 0 0 0 BARBARA DOBBERTHIEN EXECUTIVE DIR. & COO (THROUGH 06/17) 0 83270 0 0 0 68750 0 2031 0 10174 0 164225 0 0 DAVID LIPSIUS PRESIDENT AND CEO (BEG. 05/17) 0 183768 0 0 0 0 0 2769 0 6005 0 192542 0 0 PART I, LINE 3 THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. OFFICER COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF YAPLUS, A RELATED ORGANIZATION. YAPLUS USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO: - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE - COMPENSATION COMMITTEE - COMPENSATION SURVEY OR STUDY PART I, LINE 4A BARBARA DOBBERTHIEN RECEIVED A SEVERANCE PAYMENT OF $68,750 IN 2017. 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 BOARD MEMBERS ARE ASKED TO ANNUALLY SIGN A CONSENT FORM INDICATING THAT THEY WILL: NOT ENGAGE IN ACTIONS THAT MAY CONSTITUTE AN ACTUAL, APPARENT, OR POTENTIAL CONFLICT OF INTEREST WITH THE MISSION AND ACTIVITIES OF THE YOGA ALLIANCE REGISTRY; 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 EMPLOYEES WISH TO SERVE ON BOARDS, COMMISSIONS, OR IN OTHER OUTSIDE ACTIVITIES THAT ARE IN THE PUBLIC INTEREST, THEY MUST FIRST CONFIRM WITH THE COO THAT THE VOLUNTARY SERVICE IS APPROPRIATE AND DOES NOT PRESENT A CONFLICT OF INTEREST WITH THEIR WORK FOR YOGA ALLIANCE REGISTRY. YOGA ALLIANCE REGISTRY REQUIRES EMPLOYEES TO REVIEW THE EMPLOYEE PERSONNEL HANDBOOK AT THE BEGINNING OF EMPLOYMENT AND EACH YEAR AFTER. THE ORGANIZATION MAINTAINS A RECORD OF EMPLOYEES CONFIRMING THAT THEY HAVE RECEIVED AND REVIEWED THE HANDBOOK AT LEAST ANNUALLY. IF A CONFLICT OF INTEREST ARISES, YOGA ALLIANCE REGISTRY INTERVIEWS THE EMPLOYEE IN QUESTION TO REVIEW THE POSSIBLE CONFLICT. IF IT WAS DETERMINED THAT THE EMPLOYEE HAD A GENUINE CONFLICT OF INTEREST, THEY WOULD BE ASKED TO CEASE THE ACTIVITY IMMEDIATELY IN ORDER TO CONTINUE WITH EMPLOYMENT. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. OFFICER COMPENSATION IS DETERMINED BY THE THE EXECUTIVE COMMITTEE OF THE BOARD OF YAPLUS, A RELATED ORGANIZATION. THE BOD REVIEWS THE PERFORMANCE OF THE OFFICERS AND DETERMINE COMPENSATION ON AN ANNUAL BASIS. THE BOD ALSO 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 MAY 2017. FORM 990, PART VI, SECTION C, LINE 19 YOGA ALLIANCE REGISTRY PROVIDES DOCUMENTS UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 745,574. MANAGEMENT AND GENERAL EXPENSES 39,241. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 784,815. TEMPORARY STAFFING FEES: PROGRAM SERVICE EXPENSES 13,767. MANAGEMENT AND GENERAL EXPENSES 725. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,492. YAPLUS DBA YOGA ALLIANCE 1560 WILSON BOULEVARD STE 700 ARLINGTON VA 22209 383849013 SEE SCHEDULE R, PART VII FOR FULL DESCRIPTION. VA 501(C)(6) N/A YOGA ALLIANCE REGISTRY 1 1 0 0 1 0 0 1 0 0 0 0 0 0 1 1 1 1 0 0 YAPLUS DBA YOGA ALLIANCE A 32677 ACTUAL AMOUNT YAPLUS DBA YOGA ALLIANCE D 1008237 LOAN AMOUNT YAPLUS DBA YOGA ALLIANCE G 5668782 SALE PRICE YAPLUS DBA YOGA ALLIANCE O 1561456 COST SHARE YAPLUS DBA YOGA ALLIANCE P 6446988 COST SHARE SCHEDULE R, PART II, PRIMARY ACTIVITY: 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.