2015-05-14T11:13:07-05:00 2014-12-31 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2014-01-01 231718197 KRIPALU CENTER FOR YOGA & HEALTH KRIP 4134483169 PO BOX 309 STOCKBRIDGE MA 01262 DAVID LIPSIUS CEO 4134483169 2015-05-14 1 THOMAS WASHBURN CPA P00537319 5083669100 2015-05-14 2014 2016-02-25 16:41:14Z KRIPALU CENTER DAVID LIPSIUS PO BOX 309 STOCKBRIDGE MA 01262 38044038 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. 17 16 599 1454 687709 133568 1622194 1381084 30357232 29746360 749480 644525 1925201 2026254 34654107 33798223 135844 145781 0 0 16193613 16068663 549 0 439978 15326002 15374802 31656008 31589246 2998099 2208977 49455581 51432228 24623915 24471478 24831666 26960750 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 20110263 22990801 EDUCATIONAL PROGRAMS, SEMINARS AND RETREATS:KRIPALU OFFERS A CURRICULUM OF 651 EDUCATIONAL PROGRAMS, SEMINARS, AND SPIRITUAL RETREATS ATTENDED BY OVER 29,960 INDIVIDUALS EACH YEAR. KRIPALU'S PROGRAM FACULTY INCLUDES WORLD-RENOWNED TEACHERS ALONG WITH PROMINENT VISIONARIES, AUTHORS, ARTISTS, AND INSPIRATIONAL SPEAKERS. ALSO ON THE FACULTY ARE MANY YOGA AND MEDITATION INSTRUCTORS, PERSONAL GROWTH WORKSHOP LEADERS, HOLISTIC HEALTH EXPERTS, LIFE COACHES, AND OTHERS WITH A CLOSE AND REGULAR AFFILIATION TO THE ORGANIZATION. ALL KRIPALU'S PROGRAMS ARE DESIGNED OR CAREFULLY SELECTED TO SERVE THE ORGANIZATION'S MISSION AND MEET THE NEEDS OF A BROAD SPECTRUM OF PEOPLE, RANGING FROM BEGINNERS TO ADEPTS. AN EDUCATIONAL CURRICULUM WITH TREMENDOUS BREADTH AND DEPTH FLOWS NATURALLY FROM THE ORGANIZATION'S GUIDING MISSION THAT EMBRACES ALL SYSTEMS AND TECHNIQUES THAT HELP HARMONIZE BODY, MIND, AND SPIRIT, AND RETURN INDIVIDUALS TO THE SENSE OF VIBRANCY AND LIFE PURPOSE THAT IS THEIR BIRTHRIGHT. SOME PROGRAMS AND WORKSHOPS DRAW FROM THE WORLD'S GREAT WISDOM TRADITIONS WHILE OTHERS ARE BASED ON EMERGING SCIENCE AND THE PIONEERING WORK OF CONTEMPORARY TEACHERS. EVERY KRIPALU PROGRAM WILL BRING PARTICIPANTS INTO THE PRESENCE OF A LEADING FIGURE IN HIS OR HER FIELD, EXPOSE THEM TO THE ORGANIZATION'S MISSION THROUGH THE EXPERIENTIAL EDUCATION FOR WHICH IT HAS BECOME RENOWNED, AND INVITE THEM TO EXPLORE AND CELEBRATE THE WONDER AND MYSTERY OF LIFE.EVERY KRIPALU PROGRAM ALSO OFFERS AN IMMERSION EXPERIENCE IN A HOLISTIC ENVIRONMENT DEDICATED TO HEALTH, WELL-BEING, AND PERSONAL TRANSFORMATION. THE EXPERIENCE OF STUDENTS IS CONSIDERABLY ENHANCED BY KRIPALU'S SCHEDULE OF MORNING, MID-DAY, AND AFTERNOON YOGA AND MOVEMENT CLASSES, A VARIETY OF EVENING PROGRAM OFFERINGS, A NATURAL FOODS DIET, BEAUTIFUL SURROUNDINGS AND NEARBY WALKING TRAILS, AND THE OPPORTUNITY TO INTERACT WITH A COMMUNITY OF LIKE-MINDED PEOPLE AND YOGA PRACTITIONERS.IN ADDITION TO THE CONTENT OF THE 651 EDUCATIONAL PROGRAMS AND RETREATS OFFERED EACH YEAR, THE ORGANIZATION OFFERS WORKSHOP AND RETREAT PARTICIPANTS OVER 1,639 WORKSHOPS ON TOPICS RANGING FROM HEALTH AND NUTRITION TO PERSONAL GROWTH AND MIND-BODY WELLNESS, 2,637 YOGA CLASSES, AND 326 DANCE AND MOVEMENT CLASSES, 608 OUTDOOR ACTIVITIES, AND OVER 96 EVENING EVENTS AND CONCERTS EACH YEAR. 3966268 3733213 PROFESSIONAL TRAININGS:FOR OVER FORTY YEARS, KRIPALU HAS BEEN HELPING PEOPLE BECOME EFFECTIVE EDUCATORS, TEACHERS AND SENSITIVE HEALERS THROUGH A CURRICULUM OF RESIDENTIAL CERTIFICATION PROGRAMS. KRIPALU'S PROFESSIONAL TRAININGS CURRENTLY INCLUDE: THE KRIPALU SCHOOL OF YOGA AND AYURVEDAL, WHICH IS A PROPRIETARY SCHOOL LICENSED BY THE MASSACHUSETTS DEPARTMENT OF EDUCATIONKRIPALU'S PROFESSIONAL TRAINING CURRICULUM BLENDS HIGH-QUALITY CONTENT WITH AN EXPERIENTIAL APPROACH TO LEARNING. STUDENTS ARE PROVIDED ABUNDANT OPPORTUNITIES TO PUT THE THEORY COVERED IN THE MANUALS AND CLASSROOM INTO ACTUAL PRACTICE. THE TRAINING EXPERIENCE IS CONSIDERABLY ENHANCED BY KRIPALU'S UNIQUE SETTING, WHICH PROVIDES AN IMMERSION EXPERIENCE IN A HOLISTIC ENVIRONMENT DEDICATED TO HEALTH, WELL-BEING,AND PERSONAL TRANSFORMATION. GRADUATES RETURN HOME READY TO OFFER THEIR NEWLY ACQUIRED SKILLS TO THEIR COMMUNITIES, CREATING A CAREER THEY LOVE THAT SERVES THE WELL-BEING OF OTHERS. GRADUATES DRAW SUSTENANCE FROM LONG-LASTING FRIENDSHIPS FORMED IN THE TRAINING AND CAN ALSO CHOOSE TO JOIN A SUPPORTIVE PROFESSIONAL NETWORK. KRIPALU SUPPORTS A GLOBAL PROFESSIONAL ASSOCIATION OF YOGA TEACHERS AND YOGA STUDIOS WITH A MEMBERSHIP OF MORE THAN 2,180 MEMBERS. THESE TEACHERS OFFER YOGA CLASSES AND A RANGE OF OTHER EDUCATIONAL AND HEALTH-PROMOTING SERVICES THAT TOUCH THE LIVES OF THOUSANDS OF INDIVIDUALS ON A WEEKLY BASIS. NETWORK MEMBERS RECEIVE A WIDE-RANGE OF CONTINUING EDUCATION BENEFITS INCLUDING INSPIRATIONAL NEWSLETTERS AND AUDIO RECORDINGS, ACCESS TO TEACHING GRANTS, LIABILITY INSURANCE, BUSINESS AND MARKETING TOOLS, ONLINE SUPPORT, AND AN ANNUAL CONFERENCE HELD AT KRIPALU CENTER.IN 2014, OVER 987 INDIVIDUALS PARTICIPATED IN KRIPALU'S PROFESSIONAL TRAINING PROGRAMS. IN ADDITION, KRIPALU PROVIDED 43 GRANTS TOTALING$68,410 TO PROVIDE YOGA EDUCATION TO UNDERSERVED POPULATIONS IN 2014. THESE GRANTS ENABLE CERTIFIED YOGA TEACHERS AND SCHOOL TEACHERS TO ASSIST A WIDE RANGE OF PEOPLE IN NEED INCLUDING RACIAL AND ETHNIC MINORITIES, CANCER PATIENTS, VICTIMS OF DOMESTIC VIOLENCE, AT-RISK CHILDREN AND YOUTH, PREGNANT MOTHERS, RESIDENTS OF HOMELESS SHELTERS, INMATES, AND MANY OTHER SUCH GROUPINGS. 2602709 2448849 HOLISTIC SERVICES AND HEALING ARTS:SINCE ITS INCEPTION, KRIPALU HAS BEEN A LEADER IN THE MOVEMENT TO INTEGRATE TRADITIONAL, ALLOPATHIC, AND ALTERNATIVE MEDICINE INTO A HOLISTIC APPROACH THAT EMPHASIZES THE POWER OF DIET, LIFESTYLE, AND NON-INVASIVE HEALING MODALITIES TO REGAIN/MAINTAIN GOOD HEALTH AND EMPOWERS PEOPLE TO REALIZE THEIR FULL POTENTIAL IN LIFE.IN 1975, KRIPALU BEGAN OFFERING HANDS-ON HEALING TREATMENTS TO HELP INDIVIDUALS JUMP START THEIR JOURNEY TO PHYSICAL HEALTH, PSYCHOLOGICAL GROWTH, AND SPIRITUAL AWAKENING. THIRTY-SEVEN YEARS LATER, KRIPALU CONTINUES TO OFFER A BROAD RANGE OF ONE-ON-ONE HEALING MODALITIES BECAUSE THEY HAVE PROVEN THEMSELVES HIGHLY EFFECTIVE. OVER THIS TIME PERIOD, MEDICAL RESEARCH HAS BEEN PERFORMED THAT INCREASINGLY VALIDATES THE EFFICACY OF A RANGE OF THESE TECHNIQUES, WHICH ARE DRAWN FROM TRADITIONAL HEALING SYSTEMS AND PIONEERS IN HOLISTIC HEALTH SCIENCE AND OFTEN REFERRED TO AS COMPLEMENTARY AND ALTERNATIVE MEDICINE.KRIPALU HEALING ARTS ARE A POWERFUL ADDITION TO ANY KRIPALU PROGRAM, PROVIDING AN EXPERIENCE OF THE SAME INTEGRATED FUNCTIONING OF BODY, MIND, AND SPIRIT SOUGHT THROUGH DISCIPLINES LIKE YOGA AND MEDITATION. MANY PEOPLE FIND THE HANDS-ON HELP AND PERSONAL GUIDANCE OF A HEALING ARTS THERAPIST ESSENTIAL TO LEARNING HOW TO ACCESS DEEP LEVELS OF RELAXATION AND SELF-ATTUNEMENT. AFTERWARDS, THEY ARE ABLE TO PRACTICE EFFECTIVELY ON THEIR OWN. EACH YEAR KRIPALU PROVIDES APPROXIMATELY 28,000 HOLISTIC SERVICES, ALL PERFORMED AT ITS PROGRAM AND RETREAT CENTER. 1932288 145781 1986707 OTHER PROGRAM SERVICES INCLUDE EXPENSES OF $1,331,374 (EXCLUDING OF 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. REVENUE OF $1,803,157 (AFTER DEDUCTING COST OF GOODS SOLD) IS ASSOCIATED WITH THIS AREA.IN ADDITION, $601,395 IN EXPENSES ARE RELATED TO THE OPERATION OF THE INSTITUTE FOR EXTRAORDINARY LIVING, WHICH IS CONTINUING KRIPALU'S ESTABLISHED POSITION AS A PIONEER IN THE INTERFACE OF EASTERN CONTEMPLATIVE DISCIPLINES WITH WESTERN MEDICINE, PSYCHOLOGY, AND HEALTH SCIENCE. THE INSTITUTE IS COLLABORATING WITH THE PRESTIGIOUS BRIGHAM AND WOMEN'S HOSPITAL, AND MASSACHUSETTS GENERAL HOSPITAL IN RESEARCHING THE EFFECTIVENESS OF YOGA TRAINING ON OPTIMUM HEALTH AND IN VARIOUS SETTINGS, INCLUDING ITS IMPACT ON STUDENTS IN MIDDLE AND HIGH SCHOOL. 1932288 145781 1986707 28611528 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 0 0 0 0 0 0 0 0 0 0 0 0 1 378 0 1 599 1 1 1 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA PA X X JOHN GILLESPIE 4134483224 57 INTERLAKEN ROAD STOCKBRIDGE MA 01262 MARCY BALTER BOARD CHAIR 20.00 X X 0 0 0 DOROTHY COCHRANE BOARD MEMBER 4.00 X 0 0 0 LISETTE COOPER BOARD MEMBER 1.00 X 0 0 0 STEVE DINKELAKER BOARD MEMBER 2.00 X 0 0 0 DAVID ELLNER BOARD MEMBER 1.00 X 0 0 0 MARCIA Z FEUER BOARD MEMBER 4.00 X 0 0 0 CHRISTINE FUCHS BOARD MEMBER 2.50 X 0 0 0 SARAH HANCOCK BOARD MEMBER 1.00 X 0 0 0 TIMOTHY M HENRY BOARD MEMBER 2.00 X 0 0 0 STEPHEN GLICK PHD BOARD MEMBER 3.00 X 0 0 0 JOAN KOPPERL BOARD MEMBER 4.00 X 0 0 0 CAROL O'NEIL BOARD MEMBER 4.00 X 0 0 0 MICHAEL PULITZER JR BOARD MEMBER 1.00 X 0 0 0 JOHN E TAYLOR BOARD MEMBER 1.00 X 0 0 0 ERIN COCHRANE TUNNICLIFFE BOARD MEMBER 2.00 X 0 0 0 PETER LEVIN BOARD MEMBER 2.00 X 0 0 0 RICHARD FAULDS DIRECTOR OF YOGA DEVELOPMENT 45.00 X 129859 0 7444 DAVID LIPSIUS CEO 50.00 X 292868 0 5317 JOHN O'NEILL VP OF OPERATIONS 45.00 X 172328 0 7004 JILL SASSO-CURTIS VP OF MARKETING & COMMUNICATION 45.00 X 129154 0 4957 INGER FORLAND VP OF MARKETING & COMMUNICATION 45.00 X 70132 0 4511 ERIN PECK VP OF PEOPLE, PROGRAMS & CULTURE 45.00 X 107708 0 9257 JOHN GILLESPIE VP OF FINANCE 45.00 X 23068 0 209 STEPHEN COPE GLOBAL AMBASSADOR 45.00 X 147024 0 4723 DENISE BARACK DIRECTOR OF PROGRAM DEVELOPMENT 45.00 X 137426 0 5019 KELLY BAXTER-SPITZ DIRECTOR OF DEVELOPMENT 45.00 X 102640 0 9605 1312207 0 58046 9 0 1 0 BARR & BARR 260 COCHITUATE ROAD 2ND FLOOR FRAMINGHAM MA 01701 CONSTRUCTION 1742491 QUADGRAPHICS INC PO BOX 842858 BOSTON MA 02284 PRINTING & MAILING SERVICES 618362 MAROIS CONSTRUCTION CO INC 262 OLD LYMAN ROAD SOUTH HADLEY MA 01075 CONSTRUCTION 586263 LB CORPORATION PO BOX 388 LEE MA 01238 CONSTRUCTION 394043 MILLER DYER SPEARS INC 99 CHAUNCY STREET BOSTON MA 02111 ARCHITECT 349920 8 1381084 14361 1381084 RETREATS, EDUCATION AND SEMINARS 611600 26724014 26724014 HOLISTIC THERAPIES 812900 2734993 2448849 286144 ANCILLARY 611600 287353 287353 29746360 569057 569057 803 803 2150623 21000 2096155 0 54468 21000 75468 75468 3939389 2149660 1789729 1394933 394796 EMPLOYEE MEALS 722210 155997 155997 OTHER REVENUE 900099 71038 71038 MAILING LIST RENTAL 541860 8687 1918 6769 235722 33798223 31159570 687709 569860 77372 77372 65409 65409 3000 3000 809032 194157 606774 8101 12641220 12134480 271601 235139 1359105 1217003 136614 5488 1259306 1143852 84028 31426 324770 275276 49494 91383 69010 22373 95476 80036 15440 55923 55923 174172 159729 14443 2235959 2098094 56715 81150 297821 274842 19804 3175 385349 343462 20949 20938 2905 2905 1315912 1266150 47606 2156 60647 40429 2232 17986 18939 15216 2894 829 880976 880976 2079775 2052261 27514 357695 237593 120102 UNRELATED BUSINESS INCO 46957 46957 CONTRACT FACULTY 2782140 2782140 CAMPUS OPERATIONS 2607428 2604205 3223 CREDIT CARD FEES 732618 729634 5 2979 827957 745273 52073 30611 31589246 28611528 2537740 439978 1895063 2041635 636195 591882 50000 179483 13104 17340 472346 507573 408541 526066 54402959 19312462 33501636 35090497 12254306 12267386 224390 210366 49455581 51432228 1700680 1908045 5318880 5699216 17460728 16739179 143627 125038 24623915 24471478 X 23313237 25198568 1383942 1456695 134487 305487 24831666 26960750 49455581 51432228 2208977 -79893 0 X X 0 1 X 1 0 X 1284343 1224963 1407685 1622194 1381084 6920269 26892130 28536925 30040938 31648960 31159670 148278623 28176473 29761888 31448623 33271154 32540754 155198892 186135 230750 176890 441610 95672 1131057 0 186135 230750 176890 441610 95672 1131057 154067835 137112 335511 461181 514154 569057 2017015 137112 335511 461181 514154 569057 2017015 89458 79055 248187 632188 687709 1736597 28403043 30176454 32157991 34417496 33797520 158952504 0.96930 0.98170 0.01270 0.01100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 642835 174145 17182 73660 760502 526386 131351 33736 48638 642835 513818 31301 44406 63139 526386 531322 33875 -8708 42671 513818 352023 201951 25242 47894 531322 0.40200 0.59800 0 0 82489 82489 46560600 13871841 32688759 5546602 3748224 1798378 2213268 1692397 520871 35090497 RETIREMENT OBLIGATIONS 125038 125038 X 35809162 -79893 -2905 -82798 35891960 55923 -2149660 -2093737 33798223 33680078 2149660 2149660 31530418 55923 2905 58828 31589246 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 2010. COMBINED FEDERAL AND MASSACHUSETTS INCOME TAX EXPENSE ON UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, WAS $46,957 AND $37,251, 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 2014 OR 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: ROYALTIES EXPENSE -2,905. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NET WITH RETAIL SALES -2,149,660. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,149,660. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROYALTIES EXPENSE 2,905. 1 BRIGHAM & WOMEN'S HOSPITAL PO BOX 3149 BOSTON MA 022413149 042312909 503(C)(3) 77372 THE ORGANIZATION PARTNERS WITH KRIPALUS INSTITUTE FOR EXTRAORDINARY LIVING TO CONDUCT SCIENTIFIC RESEARCH STUDIES ON THE BENEFITS OF YOGA. 1 1 CASH GRANT FOR THE DELIVERY OF REGULAR YOGA CLASSES TO CHILDREN IN BERKSHIRE COUNTY TITLE 1 SCHOOLS 1 7916 CASH GRANT FOR THE DELIVERY OF REGULAR YOGA CLASSES TO CHILDREN IN BERKSHIRE COUNTY TITLE 1 SCHOOLS 1 5508 CASH GRANT FOR A RESEARCH PROJECT; "THE EFFECTS OF KRIPALU YOGA PROGRAM WITH PEOPLE WITH EPILEPSY" 1 10000 X X X X X 0 0 0 0 0 0 0 0 0 DAVID LIPSIUS CEO 257868 0 35000 0 0 0 0 0 5317 0 298185 0 0 0 JOHN O'NEILL VP OF OPERATIONS 140328 0 32000 0 0 0 0 0 7004 0 179332 0 0 0 STEPHEN COPE GLOBAL AMBASSADOR 134024 0 13000 0 0 0 0 0 4723 0 151747 0 0 0 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 20000000 100000 16174003 3725997 2009 1 0 1 1 A 0 0 0 0 1 0 1 A 0 0 1 0 0 0 0 0 0 A 1 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 DBA: KRIPALU AYURVEDIC PRACTITIONERS ASSOCIATION FORM 990, PART VI, SECTION B, LINE 11 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 FOR THE CEO WAS DETERMINED AFTER A COMPENSATION ANALYSIS BY AN INDEPENDENT HR CONSULTANT IN THE SUMMER OF 2013. 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. FOR 990 PART XII, LINE C NO CHANGE.