2018-11-05T11:40:55-06:00 2017-12-31 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2017-01-01 231718197 KRIPALU CENTER FOR YOGA & HEALTH KRIP 4134483224 PO BOX 309 STOCKBRIDGE MA 01262 BARBARA VACARR CEO 4134483169 2018-10-04 1 THOMAS WASHBURN CPA P00537319 5083669100 2018-10-04 64.238.141.162 2018-10-04 15:43:48 ED P F4247996A0DFD92197EA51AEF4558D040C319DAA D0D11AF730C84EA989067D997D1D7D43B936B30F 2017 2018-06-14 16:35:46Z KRIPALU CENTER BARBARA VACARR PO BOX 309 STOCKBRIDGE MA 01262 39296612 0 X WWW.KRIPALU.ORG X 1966 PA ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND SOCIETY BY TEACHING THE ART AND SCIENCE OF YOGA.ACTIVITIES: (1) OPERATE A RESIDENTIAL, YOGA-BASED RETREAT, PROGRAM, AND HEALING CENTER WITH THE CAPACITY TO HOUSE APPROXIMATELY 625 OVER-NIGHT PARTICIPANTS; (2) TRAIN YOGA TEACHERS AND OTHER HOLISTIC PROFESSIONALS; AND (3) OFFER A RANGE OF HOLISTIC HEALTH AND HEALING SERVICES. 13 12 568 186 541919 144214 1527716 1108155 30565531 30102369 122014 358004 1820867 1699190 34036128 33267718 226764 50453 0 0 16618231 16447076 0 0 231008 16274753 16652111 33119748 33149640 916380 118078 50887428 50911644 22337119 21613046 28550309 29298598 X AS STATED IN THE BYLAWS, THE FOLLOWING MISSION SHOULD INFORM AND GUIDEALL DECISIONS MADE BY THE BOARD OF TRUSTEES AND MANAGEMENT: (1) ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND UPLIFT SOCIETY BY PROMOTING THE ART AND SCIENCE OF YOGA; (2) PROMOTE OTHER APPROACHES TO LIFE THAT INTEGRATE BODY, MIND, AND SPIRIT THROUGH PRACTICES AND BELIEFS SIMILAR TO YOGA; (3) PROMOTE TRADITIONAL AND CONTEMPORARY HEALING MODALITIES THAT INTEGRATE BODY, MIND, AND SPIRIT AND CULTIVATE WELL-BEING; (4) PROMOTE THE PHILOSOPHY OF SANATANA DHARMA (THE PERENNIAL WISDOM) WHICH EMBRACES ALL BENEFICIAL APPROACHES TO LIFE AND PROPOUNDS THE UNIVERSAL BROTHERHOOD AND SISTERHOOD OF HUMANKIND; AND (5) ENGAGE IN OTHER ACTIVITIES INCIDENTAL OR RELATED TO THE ABOVE PURPOSE THAT ARE NOT PROHIBITED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OR ANY OTHER LAWS. 0 0 21159757 23814819 EDUCATIONAL PROGRAMS, KRIPALU R&R, AND KRIPALU SCHOOLS TRAININGSFOR MORE THAN 40 YEARS, KRIPALU HAS BEEN TEACHING SKILLS FOR OPTIMAL LIVING THROUGH EDUCATION FOR THE WHOLE PERSON: BODY, MIND, HEART, AND SPIRIT. IT IS THE LARGEST AND MOST ESTABLISHED RETREAT CENTER FOR YOGA, HEALTH, AND HOLISTIC LIVING IN NORTH AMERICA, OFFERING ABOUT 700 PROGRAMS EACH YEAR.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 PADDLEBOARDING, 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. 4537176 3473023 PROFESSIONAL TRAININGS - KRIPALU SCHOOLSTHE KRIPALU SCHOOLS OF YOGA, AYURVEDA, AND INTEGRATIVE YOGA THERAPY OFFER A VARIETY OF INSPIRING RESIDENTIAL IMMERSION TRAININGS THAT ALLOW STUDENTS TO DEEPEN THEIR PRACTICE AND PREPARE THEM TO TEACH YOGA AND SHARE THEIR PASSION WITH THE WORLD.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 (IYT) 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.GRADUATES OF THE KRIPALU SCHOOLS CAN ALSO CHOOSE TO JOIN THE KRIPALU YOGA AND AYURVEDA ASSOCIATION, A SUPPORTIVE PROFESSIONAL NETWORK OF MORE THAN 1,500 MEMBERS OFFERING A VARIETY OF EXCLUSIVE BENEFITS, CONTINUING EDUCATION, AND MARKETING SUPPORT COMMUNITY. 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. 2147400 2449196 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 35 MODALITIES 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. 2431162 50453 1522602 2431162 50453 1522602 30275495 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 428 0 1 568 1 1 1 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA PA X PAUL HARRISON 4134483224 57 INTERLAKEN ROAD STOCKBRIDGE MA 01262 DAVID ELLNER BOARD MEMBER 1.00 X 0 0 0 CHRISTINE FUCHS BOARD MEMBER 4.00 X 0 0 0 SARAH HANCOCK BOARD MEMBER 1.00 X 0 0 0 CAROL O'NEIL BOARD MEMBER, CHAIR 10.00 X 0 0 0 MICHAEL PULITZER JR BOARD MEMBER 1.00 X 0 0 0 ERIN TUNNICLIFFE BOARD MEMBER 2.00 X 0 0 0 JOHN CHU BOARD MEMBER 2.00 X 0 0 0 JANINE SHELFFO BOARD MEMBER 2.00 X 0 0 0 ROSE ELSE-MITCHELL BOARD MEMBER 1.00 X 0 0 0 NITA PRASAD BOARD MEMBER 1.00 X 0 0 0 TEMPLE SCHAUBLE BOARD MEMBER 1.00 X 0 0 0 LIANA STERLING BOARD MEMBER 1.00 X 0 0 0 BARBARA VACARR CEO 50.00 X 299257 0 9668 CHRISTINE LAFRANCHI DIR LEGAL AFFAIRS & SECRETARY 45.00 X 106500 0 638 PAUL HARRISON CFO - CONSULTANT 40.00 X 179635 0 0 JOHN GILLESPIE VP OF FINANCE (FORMER) 45.00 X 77306 0 3333 STEPHEN COPE GLOBAL AMBASSADOR 45.00 X 137682 0 6783 ERIN PECK EXECUTIVE VP 50.00 X 185771 0 12247 KEVIN CARLON VP OF BUSINESS 45.00 X 159993 0 6801 DENISE BARACK DIR. LUMINARY PROGRAMMING INNOVATION 40.00 X 126812 0 6358 JEREMY SMITH EXECUTIVE CHEF 45.00 X 103652 0 12172 1376608 0 58000 8 1 1 0 MAROIS CONSTRUCTION CO INC 262 OLD LYMAN ROAD SOUTH HADLEY MA 01075 CONSTRUCTION 622703 QUADGRAPHICS INC PO BOX 842858 BOSTON MA 02284 PRINTING 548933 QUALITY PRINTING COMPANY 3 FREDERICO DRIVE PITTSFIELD MA 01201 PRINTING 450310 LB CORPORATION PO BOX 388 LEE MA 01238 CONSTRUCTION 421546 ALADCO INC - 673800 PO BOX 151 ADAMS MA 01220 LINENS/LAUNDRY SERVICE 253375 9 1108155 69930 1108155 RETREATS, EDUCATION AND SEMINARS 611600 27287842 27287842 HOLISTIC THERAPIES 812900 2610564 2449196 161368 ANCILLARY 611600 203963 203963 30102369 327711 327711 4018559 79908 4015302 52872 3257 27036 30293 30293 3406041 1960720 1445321 1069549 375772 EMPLOYEE MEALS 722210 156187 156187 OTHER REVENUE 900099 92903 92903 MAILING LIST RENTAL 541860 4779 0 4779 253869 33267718 31259640 541919 358004 50453 50453 490846 256248 234586 12 13192437 12028318 1064486 99633 1517409 1424750 68938 23721 1246384 1131131 97263 17990 366354 165522 198832 2000 107629 10535 97094 119398 101573 17825 48489 48489 137214 107534 17680 12000 2585597 2521044 62725 1828 203241 182015 19196 2030 459825 379895 40746 39184 2162242 2118526 41856 1860 88221 67477 10201 10543 21617 17128 3989 500 2303398 2273752 29646 263194 175843 87351 CONTRACT FACULTY 3073197 3072115 1082 CAMPUS OPERATIONS 2571689 2568476 3213 CREDIT CARD FEES 806863 802866 3997 SEMINAR EXPENSE 417632 417632 916311 402662 497939 15710 33149640 30275495 2643137 231008 1226701 1683968 1328531 712081 157521 79532 63362 6867 436482 448211 501443 560147 59624071 24880233 35526668 34743838 11646720 12677000 50887428 50911644 2136241 2062972 5064538 5425638 14999689 13981957 136651 142479 22337119 21613046 X 27089099 27831647 1002020 1010311 459190 456640 28550309 29298598 50887428 50911644 118078 630211 0 X 0 1 X 1 0 X 1622194 1381084 1351374 1527716 1108155 6990523 31648960 31159670 31220111 31682802 31259640 156971183 33271154 32540754 32571485 33210518 32367795 163961706 175610 95672 53000 38000 274500 636782 0 175610 95672 53000 38000 274500 636782 163324924 514154 569057 599612 270388 327711 2280922 514154 569057 599612 270388 327711 2280922 632188 687709 592115 553166 541919 3007097 34417496 33797520 33763212 34034072 33237425 169249725 0.96500 0.96700 0.01350 0.01440 X 838627 10522 64649 33652 880146 743799 114037 22599 41808 838627 760502 56101 -23751 49053 743799 642835 174145 17182 73660 760502 526386 131351 33736 48638 642835 0.51880 0.48120 0 0 82489 82489 51003745 18939808 32063937 6088773 4071643 2017130 2449064 1868782 580282 34743838 RETIREMENT OBLIGATIONS 142479 142479 X 35435703 630211 -374457 255754 35179949 48489 -1960720 -1912231 33267718 34687414 1960720 1960720 32726694 48489 374457 422946 33149640 PART X, LINE 2: 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. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL OR MASSACHUSETTS INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2013. COMBINED FEDERAL AND MASSACHUSETTS INCOME TAX EXPENSE ON UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, WAS $24,236 AND $24,128, RESPECTIVELY. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST ACCRUED RELATED TO UNCERTAIN TAX POSITIONS IN INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO SUCH EXPENSES IN 2017 OR 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -374,457. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NET WITH RETAIL SALES -1,960,720. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,960,720. PART XII, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 374,457. 1 TEACHING FOR DIVERSITY 24 36275 RACHEL GREENE TEACHING FOR DIVERSITY 13 9810 FMV REDUCTION IN TUITION/HOUSING FOR KSY TRAINING SWAMI KRIPALU SENIOR TEACHER FUND 1 5000 X X X X X 1 0 0 0 0 0 0 0 0 BARBARA VACARR CEO 279257 0 20000 0 0 0 0 0 9668 0 308925 0 0 0 PAUL HARRISON CFO - CONSULTANT 179635 0 0 0 0 0 0 0 0 0 179635 0 0 0 ERIN PECK EXECUTIVE VP 181771 0 4000 0 0 0 0 0 12247 0 198018 0 0 0 KEVIN CARLON VP OF BUSINESS 157993 0 2000 0 0 0 0 0 6801 0 166794 0 0 0 PART I, LINE 4A JILL BAUMAN, VICE PRESIDENT OF STRATEGY RECEIVED A SEVERANCE PAYMENT OF $20,452. SCHEDULE J PART II PAUL HARRISON WAS COMPENSATED VIA 1099 AS A CONSULTANT CFO DURING 2017. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2008-06-02 20000000 TO CONSTRUCT A HOUSING ANNEX, WASTE WATER TREATMENT PLANT AND PARKING LOT 0 0 0 A 5659857 20000000 100000 16174003 3725997 2009 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 A 1 JOHN CHU BOARD MEMBER OF KRIPALU 48972 JOHN CHU IS AN OWNER OF CHU, RING AND HAZEL, A LEGAL FIRM, WHICH PROVIDED SERVICES TO KRIPALU DURING 2017. 0 X 6 69930 FMV 0 1 1 PART I, LINE 32B: DONATED SECURITIES ARE SOLD THROUGH A BROKER. FORM 990, PART I, ITEM C DBA: KRIPALU SCHOOL OF AYURVEDA DBA: KRIPALU SCHOOL OF YOGA DBA: KRIPALU YOGA TEACHER'S ASSOCIATION DBA: KRIPALU INSTITUTE FOR EXTRAORDINARY LIVING 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 VICE PRESIDENT OF FINANCE, AND OTHER LEADING TRUSTEES. 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 DETERMINATED AFTER A COMPENSATION ANALYSIS IN THE SUMMER OF 2015. THE STUDY INCLUDED COMPARISONS TO A NUMBER OF SIMILARLY SIZED ORGANIZATIONS IN SEVERAL SECTORS OF THE NONPROFIT INDUSTRY AND WITHIN OUR GEOGRAPHIC AREA. THE BOARDS COMPENSATION DELIBERATION AND DECISION WAS CONTEMPORANEOUSLY SUBSTANTIATED. 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 CORPORATE SECRETARY OR VICE PRESIDENT OF FINANCE. SOME INFORMATION HAS BEEN PLACED ON THE ORGANIZATIONS WEBSITE AND MORE IS EXPECTED TO BE POSTED AS RESOURCES ALLOW.