BETA

YOGA ALLIANCE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
YOGA ALLIANCE (EIN 38-3849013)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-09-28
IRS object ID
201512719349300956
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-09-28T15:29:10-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 650NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN383849013EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YAPLUSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYAPLBusinessNameControlTxt
Phone5714823355PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11701 CLARENDON BOULEVARD NO 100AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBARBARA DOBBERTHIENPersonNm
Person TitleCOOPersonTitleTxt
Phone5714823355PhoneNum
Signature2015-09-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Phone3019519090PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1YOGA ALLIANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerBARBARA DOBBERTHIENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11701 CLARENDON BOULEVARD NO 100AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22209ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$767,508GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.YOGAALLIANCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$133,796PYProgramServiceRevenueAmt
CY Program Service Revenue$643,953CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$314CYInvestmentIncomeAmt
PY Other Revenue$39,434PYOtherRevenueAmt
CY Other Revenue$123,241CYOtherRevenueAmt
PY Total Revenue$173,230PYTotalRevenueAmt
CY Total Revenue$767,508CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$367,448PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$358,302CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$580,399PYOtherExpensesAmt
CY Other Expenses$563,645CYOtherExpensesAmt
PY Total Expenses$947,847PYTotalExpensesAmt
CY Total Expenses$921,947CYTotalExpensesAmt
PY Revenues Less Expenses-$774,617PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$154,439CYRevenuesLessExpensesAmt
Total Assets BOY$266,865TotalAssetsBOYAmt
Total Assets EOY$526,721TotalAssetsEOYAmt
Total Liabilities BOY$1,388,523TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,802,818TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,121,658NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,276,097NetAssetsOrFundBalancesEOYAmt
MissionYOGA ALLIANCE'S MISSION IS TO PROMOTE AND SUPPORT THE INTEGRITY AND DIVERSITY OF THE TEACHING OF YOGA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescYOGA ALLIANCE IS A 501(C)(6) PROFESSIONAL AND TRADE ASSOCIATION. MEMBER BENEFITS AND SERVICES ARE PROVIDED THROUGH YOGA ALLIANCE, INCLUDING MEMBER PERKS AND ONLINE WORKSHOPS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BARBARA DOBBERTHIENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5714823355PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11701 CLARENDON BOULEVARD NO 100AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22209ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BRANDON HARTSELL
CHAIR10.0010.00Yes (X)Yes (X)$0$0$0
LINDA ROWE
VICE CHAIR2.002.00Yes (X)Yes (X)$0$0$0
LYNN BUSHNELL
SECRETARY (THROUGH 08/14)2.002.00Yes (X)Yes (X)$0$0$0
ANDREW TANNER
TREASURER (THROUGH 09/14)2.002.00Yes (X)Yes (X)$0$0$0
ROGER RIPPY
TREASURER (BEGINNING 09/14)2.002.00Yes (X)Yes (X)$0$0$0
MARGIE DEUTSCH LASH
CHAIR OF GOVERNANCE COMMITTEE2.002.00Yes (X)Yes (X)$0$0$0
ARUN TILAK
DIRECTOR2.002.00Yes (X)$0$0$0
GYANDEV MCCORD
DIRECTOR2.002.00Yes (X)$0$0$0
KERRY MAIORCA
DIRECTOR2.002.00Yes (X)$0$0$0
KAREN GROSSMAN
DIRECTOR (BEGINNING 10/14)2.002.00Yes (X)$0$0$0
SWAMI ASOKANANDA
DIRECTOR (BEGINNING 10/14)2.002.00Yes (X)$0$0$0
RICHARD KARPEL
PRESIDENT & CEO (THROUGH 11/14)20.8019.20Yes (X)$0$159,990$17,259
BARBARA DOBBERTHIEN
COO22.4017.60Yes (X)$0$131,646$14,030
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$291,636TotReportableCompRltdOrgAmt
Total Other Compensation$31,289TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAGE PAYMENT SOLUTIONSBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11750 OLD MEADOW RD 300AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
ServicesCC PROCESSING SVCSServicesDesc
Compensation$114,882CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP900099$619,977$619,977
REGISTERED YOGA SCHOOL900099$23,661$23,661
WEBINAR INCOME900099$315$315
FieldValueIRS element (for citing)
Total Program Service Revenue$643,953TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$314TotalRevenueColumnAmt
Exclusion$314ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$123,241TotalRevenueColumnAmt
Exclusion$123,241ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$767,508TotalRevenueColumnAmt
Related Or Exempt Func Income$643,953RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$123,555ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$173,748TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$123,908TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,718TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$32,314TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,614TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$177,236TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$7,288TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$15,550TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,888TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$29,743TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$73,097TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$28,325TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$40,216TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$10,411TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$91,639TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$76,016TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,852TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
DUES AND SUBSCRIPTIONS$230
LICENSES AND PERMITS$154

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$921,947TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$266,865BOYAmt
EOY$306,688EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$213,542EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$6,491EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$266,865BOYAmt
EOY$526,721EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,692BOYAmt
EOY$21,675EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$29,454BOYAmt
EOY$489,416EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,357,377BOYAmt
EOY$1,291,727EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,388,523BOYAmt
EOY$1,802,818EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$1,121,658BOYAmt
EOY-$1,276,097EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,121,658BOYAmt
EOY-$1,276,097EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$266,865BOYAmt
EOY$526,721EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$154,439ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$606,810DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$29,091NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$29,091NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$72,817AggregateReportedDuesNtcAmt
Taxable-$43,726TaxableAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLOANS PAYABLE TO YOGA ALLIANCE REGISTRYDesc
Amt$1,291,727Amt
FieldValueIRS element (for citing)
Total Liability$1,291,727TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$767,508TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$767,508RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$767,508TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$921,947TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$921,947ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$921,947TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, 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. THE FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRICHARD KARPELPersonNm
TitlePRESIDENT & CEO (THROUGH 11/14)TitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$159,990CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$4,800DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$12,459NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$177,249TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. ALL EMPLOYEES ARE COMPENSATED BY A RELATED ORGANIZATION, YOGA ALLIANCE REGISTRY. YOGA ALLIANCE REGISTRY USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S COO/EXECUTIVE DIRECTOR: - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4IN 2014, THE BYLAWS WERE AMENDED TO PROVIDE FULL OPERATIONAL AUTHORITY TO A CHIEF OPERATING OFFICER.
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. THE BOARD RECEIVED A COPY OF THE FORM 990 SEVERAL DAYS BEFORE IT WAS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS ARE ASKED TO 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 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 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 YAPLUS. YAPLUS 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 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 15THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. OFFICER COMPENSATION IS DETERMINED BY YOGA ALLIANCE REGISTRY'S (A RELATED ORGANIZATION) EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (BOD). 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 APRIL 2015.
FORM 990, PART VI, SECTION C, LINE 19YAPLUS PROVIDES DOCUMENTS UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1YOGA ALLIANCE REGISTRYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11701 CLARENDON BOULEVARD STE 100AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP222092799ZIPCd
FieldValueIRS element (for citing)
EIN943079524EIN
Primary ActivitiesTO SUSTAIN AND SUPPORT THE FIELD OF YOGAPrimaryActivitiesTxt
Legal Domicile StateWALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 9PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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