KRIPALU CENTER FOR YOGA & HEALTH INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- KRIPALU CENTER FOR YOGA & HEALTH INC (EIN 23-1718197)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-14
- IRS object ID
- 201401349349303905
- Schema version
- 2013v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-05-14T12:02:44-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231718197 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRIPALU CENTER FOR YOGA & HEALTH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KRIP | BusinessNameControlTxt |
| Phone | 4134483169 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 309 | AddressLine1 |
| City | STOCKBRIDGE | City |
| State | MA | State |
| ZIP Code | 01262 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID LIPSIUS | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4134483169 | PhoneNum |
| Signature | 2014-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS WASHBURN CPA | PreparerPersonNm |
| PTIN | P00537319 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2014-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRIPALU CENTER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID LIPSIUS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 309 | AddressLine1 |
| City | STOCKBRIDGE | City |
| State | MA | State |
| ZIP Code | 01262 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $45,044,403 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KRIPALU.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 607 | TotalEmployeeCnt |
| Total Volunteers | 1480 | TotalVolunteersCnt |
| Total Gross UBI | $632,188 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $113,166 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,407,685 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,622,194 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,818,143 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,357,232 | CYProgramServiceRevenueAmt |
| PY Investment Income | $464,290 | PYInvestmentIncomeAmt |
| CY Investment Income | $749,480 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,815,554 | PYOtherRevenueAmt |
| CY Other Revenue | $1,925,201 | CYOtherRevenueAmt |
| PY Total Revenue | $32,505,672 | PYTotalRevenueAmt |
| CY Total Revenue | $34,654,107 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $155,310 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $135,844 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,435,015 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,193,613 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $11,485 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $549 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $473,054 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,473,451 | PYOtherExpensesAmt |
| CY Other Expenses | $15,326,002 | CYOtherExpensesAmt |
| PY Total Expenses | $30,075,261 | PYTotalExpensesAmt |
| CY Total Expenses | $31,656,008 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,430,411 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,998,099 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $47,182,003 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,455,581 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $25,367,700 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,623,915 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,814,303 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $24,831,666 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $20,015,873 | ExpenseAmt |
| Revenue | $23,665,417 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAMS, SEMINARS AND RETREATS:KRIPALU OFFERS A CURRICULUM OF 686 EDUCATIONAL PROGRAMS, SEMINARS, AND SPIRITUAL RETREATS ATTENDED BY OVER 30,528 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 686 EDUCATIONAL PROGRAMS AND RETREATS OFFERED EACH YEAR, THE ORGANIZATION OFFERS WORKSHOP AND RETREAT PARTICIPANTS OVER 1,300 WORKSHOPS ON TOPICS RANGING FROM HEALTH AND NUTRITION TO PERSONAL GROWTH AND MIND-BODY WELLNESS, 2,800 YOGA CLASSES, AND 350 DANCE AND MOVEMENT CLASSES, 500 OUTDOOR ACTIVITIES, AND OVER 400 EVENING EVENTS AND CONCERTS EACH YEAR. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,636,112 | ExpenseAmt |
| Revenue | $3,852,734 | RevenueAmt |
| Desc | 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 2,380 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 2013, OVER 1,000 INDIVIDUALS PARTICIPATED IN KRIPALU'S PROFESSIONAL TRAINING PROGRAMS. IN ADDITION, KRIPALU PROVIDED 59 GRANTS TOTALING$31,641 TO PROVIDE YOGA EDUCATION TO UNDERSERVED POPULATIONS IN 2013. 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,607,415 | ExpenseAmt |
| Revenue | $2,526,858 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,228,085 | ExpenseAmt |
| Grant | $135,844 | GrantAmt |
| Revenue | $1,603,951 | RevenueAmt |
| Desc | OTHER PROGRAM SERVICES INCLUDE EXPENSES OF $1,315,205 (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 $1,291,510 (AFTER DEDUCTING COST OF GOODS SOLD) IS ASSOCIATED WITH THIS AREA.IN ADDITION, $652,393 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. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,228,085 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $135,844 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $1,603,951 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $28,487,485 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 391 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 607 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN O'NEILL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4134483169 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 57 INTERLAKEN ROAD | AddressLine1 |
| City | STOCKBRIDGE | City |
| State | MA | State |
| ZIP Code | 01262 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MARCY BALTER | |||||||
| BOARD CHAIR | 25.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DOROTHY COCHRANE | |||||||
| BOARD MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| LISETTE COOPER | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE DINKELAKER | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID ELLNER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARCIA Z FEUER | |||||||
| BOARD MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINE FUCHS | |||||||
| BOARD MEMBER | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN GLICK PHD | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH HANCOCK | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY M HENRY | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOAN KOPPERL | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROL O'NEIL | |||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL PULITZER JR | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN E TAYLOR | |||||||
| BOARD MEMBER | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD FAULDS | |||||||
| VP OF YOGA DEVELOPMENT | 70.00 | Yes (X) | Yes (X) | $317,054 | $0 | $6,943 | |
| ERIN COCHRANE TUNNICLIFFE | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID LIPSIUS | |||||||
| CEO | 50.00 | Yes (X) | $222,618 | $0 | $4,967 | ||
| JOHN O'NEILL | |||||||
| VP OF OPERATIONS | 50.00 | Yes (X) | $163,256 | $0 | $6,535 | ||
| JILL SASSO-CURTIS | |||||||
| VP OF MARKETING | 45.00 | Yes (X) | $136,237 | $0 | $9,019 | ||
| KAREN GROSSMAN | |||||||
| VP OF INST. ADVANCEMENT | 45.00 | Yes (X) | $118,383 | $0 | $903 | ||
| DENISE BARACK | |||||||
| DIR. OF PROGRAM DEVELOPMENT | 45.00 | $143,845 | $0 | $4,691 | Yes (X) | ||
| KELLY BAXTER-SPITZ | |||||||
| DIR. OF DEVELOPMENT | 40.00 | $105,307 | $0 | $9,019 | Yes (X) | ||
| CATE BENNETT | |||||||
| CREATIVE DIRECTOR | 40.00 | $100,549 | $0 | $8,206 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,307,249 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $50,283 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MAROIS CONSTRUCTION CO INC | |||||
| 262 OLD LYMAN RD | SOUTH HADLEY | MA | 01075 | CONSTRUCTION | $1,598,038 |
| QUADGRAPHICS INC | |||||
| PO BOX 842858 | BOSTON | MA | 022842858 | PRINTING AND MAILING SERVICES | $688,693 |
| ADAMS PLUMBING & HEATING INC | |||||
| PO BOX 126 | ADAMS | MA | 01220 | CONSTRUCTION | $522,174 |
| RED HAWK FIRE & SECURITY | |||||
| 32 CHAR DRIVE | WESTFIELD | MA | 01085 | FIRE DETECTION AND SECURITY SYSTEM | $422,856 |
| LB CORPORATION | |||||
| 95 MARBLE STREET | LEE | MA | 01238 | CONSTRUCTION | $295,614 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,622,194 | AllOtherContributionsAmt |
| Noncash Contributions | $24,279 | NoncashContributionsAmt |
| Total Contributions | $1,622,194 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| RETREATS, EDUCATION AND SEMINARS | 611600 | $27,233,592 | $27,233,592 | |
| HOLISTIC THERAPIES | 812900 | $2,839,081 | $2,526,858 | $312,223 |
| ANCILLARY | 611600 | $284,559 | $284,559 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,357,232 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $514,154 | TotalRevenueColumnAmt |
| Exclusion | $514,154 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,285 | TotalRevenueColumnAmt |
| Exclusion | $1,285 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,219,010 | SecuritiesAmt |
| Other | $4,270,891 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,997,363 | SecuritiesAmt |
| Other | $4,257,212 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $221,647 | SecuritiesAmt |
| Other | $13,679 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $235,326 | TotalRevenueColumnAmt |
| Exclusion | $235,326 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,818,117 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,135,721 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,682,396 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,365,972 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $316,424 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| EMPLOYEE MEALS | 722210 | $154,444 | $154,444 | |
| OTHER REVENUE | 900099 | $78,454 | $78,454 | |
| MAILING LIST RENTAL | 541860 | $8,622 | $5,081 | $3,541 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $241,520 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,654,107 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,648,960 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $632,188 | UnrelatedBusinessRevenueAmt |
| Exclusion | $750,765 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,203 | TotalAmt |
| Program Services | $104,203 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,641 | TotalAmt |
| Program Services | $31,641 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $977,956 | TotalAmt |
| Program Services | $456,963 | ProgramServicesAmt |
| Management And General | $503,235 | ManagementAndGeneralAmt |
| Fundraising | $17,758 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,685,666 | TotalAmt |
| Program Services | $12,002,960 | ProgramServicesAmt |
| Management And General | $417,940 | ManagementAndGeneralAmt |
| Fundraising | $264,766 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,226,818 | TotalAmt |
| Program Services | $1,140,849 | ProgramServicesAmt |
| Management And General | $63,021 | ManagementAndGeneralAmt |
| Fundraising | $22,948 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,303,173 | TotalAmt |
| Program Services | $1,211,192 | ProgramServicesAmt |
| Management And General | $74,993 | ManagementAndGeneralAmt |
| Fundraising | $16,988 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $455,161 | TotalAmt |
| Program Services | $283,442 | ProgramServicesAmt |
| Management And General | $171,719 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,704 | TotalAmt |
| Program Services | $51,818 | ProgramServicesAmt |
| Management And General | $111,886 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,159 | TotalAmt |
| Program Services | $78,397 | ProgramServicesAmt |
| Management And General | $16,762 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $549 | TotalAmt |
| Fundraising | $549 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,926 | TotalAmt |
| Management And General | $52,926 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,727 | TotalAmt |
| Program Services | $34,684 | ProgramServicesAmt |
| Management And General | $16,043 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,182,865 | TotalAmt |
| Program Services | $2,039,734 | ProgramServicesAmt |
| Management And General | $60,166 | ManagementAndGeneralAmt |
| Fundraising | $82,965 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,195 | TotalAmt |
| Program Services | $143,934 | ProgramServicesAmt |
| Management And General | $7,865 | ManagementAndGeneralAmt |
| Fundraising | $4,396 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,911 | TotalAmt |
| Program Services | $237,138 | ProgramServicesAmt |
| Management And General | $15,798 | ManagementAndGeneralAmt |
| Fundraising | $20,975 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,380 | TotalAmt |
| Program Services | $7,380 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,231,495 | TotalAmt |
| Program Services | $1,182,817 | ProgramServicesAmt |
| Management And General | $46,517 | ManagementAndGeneralAmt |
| Fundraising | $2,161 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,134 | TotalAmt |
| Program Services | $82,983 | ProgramServicesAmt |
| Management And General | $3,716 | ManagementAndGeneralAmt |
| Fundraising | $8,435 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,690 | TotalAmt |
| Program Services | $10,290 | ProgramServicesAmt |
| Management And General | $910 | ManagementAndGeneralAmt |
| Fundraising | $2,490 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $917,350 | TotalAmt |
| Management And General | $917,350 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,937,918 | TotalAmt |
| Program Services | $1,902,231 | ProgramServicesAmt |
| Management And General | $35,687 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,573 | TotalAmt |
| Program Services | $217,941 | ProgramServicesAmt |
| Management And General | $99,632 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| UNRELATED BUSINESS INCO | $37,251 | $37,251 | ||
| CONTRACT FACULTY | $3,111,086 | $3,110,436 | $650 | |
| CAMPUS OPERATIONS | $2,651,465 | $4,795 | $2,646,670 | |
| CREDIT CARD FEES | $735,441 | $6 | $731,156 | $4,279 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $839,571 | TotalAmt |
| Program Services | $778,626 | ProgramServicesAmt |
| Management And General | $37,251 | ManagementAndGeneralAmt |
| Fundraising | $23,694 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,656,008 | TotalAmt |
| Program Services | $28,487,485 | ProgramServicesAmt |
| Management And General | $2,695,469 | ManagementAndGeneralAmt |
| Fundraising | $473,054 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,898,164 | BOYAmt |
| EOY | $1,895,063 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $519,348 | BOYAmt |
| EOY | $636,195 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,839 | BOYAmt |
| EOY | $50,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,450 | BOYAmt |
| EOY | $13,104 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $460,203 | BOYAmt |
| EOY | $472,346 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529,938 | BOYAmt |
| EOY | $408,541 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $50,800,792 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,299,156 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,104,198 | BOYAmt |
| EOY | $33,501,636 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,338,448 | BOYAmt |
| EOY | $12,254,306 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,415 | BOYAmt |
| EOY | $224,390 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,182,003 | BOYAmt |
| EOY | $49,455,581 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,746,928 | BOYAmt |
| EOY | $1,700,680 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,307,145 | BOYAmt |
| EOY | $5,318,880 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,146,060 | BOYAmt |
| EOY | $17,460,728 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,299 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148,268 | BOYAmt |
| EOY | $143,627 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,367,700 | BOYAmt |
| EOY | $24,623,915 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,346,905 | BOYAmt |
| EOY | $23,313,237 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,462,912 | BOYAmt |
| EOY | $1,383,942 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,486 | BOYAmt |
| EOY | $134,487 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,814,303 | BOYAmt |
| EOY | $24,831,666 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,182,003 | BOYAmt |
| EOY | $49,455,581 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,998,099 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $19,264 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,542,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,284,343 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,224,963 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,407,685 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,622,194 | CurrentTaxYearAmt |
| Total | $7,081,255 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,959,667 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,892,130 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,536,925 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,040,938 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,648,960 | CurrentTaxYearAmt |
| Total | $140,078,620 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,501,737 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,176,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $29,761,888 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,448,623 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,271,154 | CurrentTaxYearAmt |
| Total | $147,159,875 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $147,159,875 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $200,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $137,112 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $335,511 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $461,181 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $514,154 | CurrentTaxYearAmt |
| Total | $1,648,748 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $200,790 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $137,112 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $335,511 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $461,181 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $514,154 | CurrentTaxYearAmt |
| Total | $1,648,748 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,169 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $89,458 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $79,055 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $248,187 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $632,188 | CurrentTaxYearAmt |
| Total | $1,102,057 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,755,696 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,403,043 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,176,454 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,157,991 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,417,496 | CurrentTaxYearAmt |
| Total | $149,910,680 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98170 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98480 | PublicSupportPY509Pct |
| Investment Income CY | 0.01100 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01180 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $526,386 | BeginningYearBalanceAmt |
| Contributions | $131,351 | ContributionsAmt |
| Investment Earnings Or Losses | $33,736 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $48,638 | OtherExpendituresAmt |
| End Year Balance | $642,835 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $513,818 | BeginningYearBalanceAmt |
| Contributions | $31,301 | ContributionsAmt |
| Investment Earnings Or Losses | $44,406 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $63,139 | OtherExpendituresAmt |
| End Year Balance | $526,386 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $531,322 | BeginningYearBalanceAmt |
| Contributions | $33,875 | ContributionsAmt |
| Investment Earnings Or Losses | -$8,708 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $42,671 | OtherExpendituresAmt |
| End Year Balance | $513,818 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $352,023 | BeginningYearBalanceAmt |
| Contributions | $201,951 | ContributionsAmt |
| Investment Earnings Or Losses | $25,242 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $47,894 | OtherExpendituresAmt |
| End Year Balance | $531,322 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $324,770 | BeginningYearBalanceAmt |
| Contributions | $55,100 | ContributionsAmt |
| Investment Earnings Or Losses | $3,651 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $31,498 | OtherExpendituresAmt |
| End Year Balance | $352,023 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.20940 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.79060 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,489 | OtherCostOrOtherBasisAmt |
| Book Value | $82,489 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,254,526 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,397,658 | DepreciationAmt |
| Book Value | $30,856,868 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,368,348 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,332,152 | DepreciationAmt |
| Book Value | $2,036,196 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,095,429 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,569,346 | DepreciationAmt |
| Book Value | $526,083 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,501,636 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RETIREMENT OBLIGATIONS | Desc |
| Amt | $143,627 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $143,627 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $36,748,786 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $19,264 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$7,380 | OtherRevenueAmt |
| Revenue Not Reported | $11,884 | RevenueNotReportedAmt |
| Revenue Subtotal | $36,736,902 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $52,926 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$2,135,721 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,082,795 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $34,654,107 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $33,731,423 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,135,721 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,135,721 | ExpensesNotReportedAmt |
| Expenses Subtotal | $31,595,702 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $52,926 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $7,380 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $60,306 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $31,656,008 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE POLICY OF THE ORGANIZATION 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 2013 OR 2012. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ROYALTIES EXPENSE NET WITH REVENUE ON THE AUDITED FINANCIAL STATEMENTS -7,380. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NET WITH RETAIL SALES -2,135,721. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 2,135,721. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ROYALTIES EXPENSE NET WITH REVENUE ON THE AUDITED FINANCIAL STATEMENTS 7,380. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| BRIGHAM & WOMEN'S HOSPITAL | |||||||
| 221 LONGWOOD AVE SUITE 438 | BOSTON | MA | 021155804 | 042312909 | 503(C)(3) | $76,903 | THE ORGANIZATION PARTNERS WITH KRIPALUS INSTITUTE FOR EXTRAORDINARY LIVING TO CONDUCT SCIENTIFIC RESEARCH STUDIES ON THE BENEFITS OF YOGA. |
| MASSACHUSETTS GENERAL HOSPITAL | |||||||
| PO BOX 414876 | BOSTON | MA | 02241 | 042697983 | 503(C)(3) | $10,000 | THE ORGANIZATION PARTNERS WITH KRIPALUS INSTITUTE FOR EXTRAORDINARY LIVING TO CONDUCT SCIENTIFIC RESEARCH STUDIES ON THE BENEFITS OF YOGA. |
| BERKSHIRE MEDICAL CENTER | |||||||
| PO BOX 4999 | PITTSFIELD | MA | 01202 | 042791396 | 501(C)(3) | $12,900 | THE ORGANIZATION PARTNERS WITH KRIPALUS INSTITUTE FOR EXTRAORDINARY LIVING TO CONDUCT SCIENTIFIC RESEARCH STUDIES ON THE BENEFITS OF YOGA. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 3 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | CASH GRANTS TO PROVIDE TEACHING SERVICES. | GrantTypeTxt |
| Recipient | 59 | RecipientCnt |
| Cash Grant | $31,641 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE USE OF THE FUNDS IS MONITORED VIA WRITTEN AGREEMENTS AND DIRECT COLLABORATION BETWEEN KRIPALUS INSTITUTE FOR EXTRAORDINARY LIVING AND THE RECIPIENT ORGANIZATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD FAULDS | ||||||||||||||
| VP OF YOGA DEVELOPMENT | $242,943 | $0 | $65,000 | $0 | $9,111 | $0 | $0 | $0 | $6,943 | $0 | $323,997 | $0 | $0 | $0 |
| DAVID LIPSIUS | ||||||||||||||
| CEO | $197,618 | $0 | $25,000 | $0 | $0 | $0 | $0 | $0 | $4,967 | $0 | $227,585 | $0 | $0 | $0 |
| JOHN O'NEILL | ||||||||||||||
| VP OF OPERATIONS | $133,256 | $0 | $30,000 | $0 | $0 | $0 | $0 | $0 | $6,535 | $0 | $169,791 | $0 | $0 | $0 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 043431814 | BondIssuerEIN |
| Bond Issued | 2008-06-02 | BondIssuedDt |
| Issue Price | $20,000,000 | IssuePriceAmt |
| Purpose | TO CONSTRUCT A HOUSING ANNEX, WASTE WATER TREATMENT PLANT AND PARKING LOT | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,539,272 | RetiredAmt |
| Total Proceeds | $20,000,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $100,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $16,174,003 | CapitalExpendituresAmt |
| Other Spent Proceeds | $3,725,997 | OtherSpentProceedsAmt |
| Substantial Completion | 2009 | SubstantialCompletionYr |
| Current Refunding | Yes (1) | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (1) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| DANNA FAULDS | |||
| SPOUSE OF THE FORMER CEO | $29,962 | WAGES PAID FOR PART TIME EMPLOYMENT | 0 |
| JOHN TUNNICLIFFE | |||
| SPOUSE OF A BOARD MEMBER | $49,932 | WAGES FOR TIME SERVED AS THE SHOP MANAGER. | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $22,246 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | QUOTED PRICE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MATADOR CONGA | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,853 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | QUOTED PRICE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | KRIPALU USED THEIR BROKER TO SELL THEIR DONATED STOCK. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 DIRECTOR 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 DIRECTOR OF FINANCE. SOME INFORMATION HAS BEEN PLACED ON THE ORGANIZATIONS WEBSITE AND MORE IS EXPECTED TO BE POSTED AS RESOURCES ALLOW. |
| FORM 990 PART VI: | THE ORGANIZATION'S BYLAWS INCLUDE SECTION 6.5, AS DESCRIBED BELOW. THIS BYLAW REQUIRES THE GOVERNING BOARD OF TRUSTEES TO APPOINT AN EXECUTIVE COMMITTEE CONSISTING ENTIRELY OF ACTIVE TRUSTEES THAT IS AUTHORIZED TO ACT ON ITS BEHALF ON MATTERS REQUIRING DECISIONS BETWEEN REGULAR BOARD MEETINGS. DURING 2013, THE EXECUTIVE COMMITTEE DID MEET AS AUTHORIZED TO TAKE ACTION ON A VARIETY OF MATTERS, ALL OF WHICH WERE REPORTED BACK TO THE FULL BOARD. THE BOARD SHALL APPOINT AN EXECUTIVE COMMITTEE CONSISTING OF THE BOARD CHAIR, THE CHIEF EXECUTIVE OFFICER, AND AT LEAST THREE OTHER TRUSTEES TO ACT UPON MATTERS REQUIRING DECISIONS BETWEEN REGULAR BOARD MEETINGS. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO ENACT BINDING CORPORATE RESOLUTIONS. THE EXECUTIVE COMMITTEE SHALL BE CHAIRED BY THE CHAIR OF THE BOARD.A QUORUM SHALL CONSIST OF MORE THAN ONE-HALF OF THE EXECUTIVE COMMITTEE MEMBERS, PROVIDED THAT EITHER THE BOARD CHAIR OR CHIEF EXECUTIVE OFFICER IS PRESENT. TRUSTEES ATTENDING A MEETING BY PHONE SHALL BE COUNTED AS PRESENT FOR PURPOSES OF CALCULATING A QUORUM. EITHER THE BOARD CHAIR, THE CHIEF EXECUTIVE OFFICER, OR ANY TWO MEMBERS OF THE EXECUTIVE COMMITTEE MAY CALL A MEETING. A WRITTEN RECORD OF ISSUES CONSIDERED AND ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE KEPT AND COMMUNICATED TO THE BOARD AS SOON AS PRACTICAL AFTER THE MEETING. |
| FORM 990 PART XII, LINE C: | NO CHANGE |
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