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    <ReturnTs>2014-09-03T13:26:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>521392008</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1>GELMAN ROSENBERG &amp; FREEDMAN</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>4550 MONTGOMERY AVE SUITE 650N</AddressLine1>
        <City>BETHESDA</City>
        <State>MD</State>
        <ZIPCode>208142930</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383849013</EIN>
      <BusinessName>
        <BusinessNameLine1>YAPLUS DBA YOGA ALLIANCE</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>YAPL</BusinessNameControlTxt>
      <PhoneNum>5714823355</PhoneNum>
      <USAddress>
        <AddressLine1>1701 CLARENDON BOULEVARD NO 100</AddressLine1>
        <City>ARLINGTON</City>
        <State>VA</State>
        <ZIPCode>22209</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BARBARA DOBBERTHIEN</PersonNm>
      <PersonTitleTxt>COO</PersonTitleTxt>
      <PhoneNum>5714823355</PhoneNum>
      <SignatureDt>2014-09-03</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PhoneNum>3019519090</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.YOGAALLIANCE.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>173230</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>124638</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>9158</MembershipDuesAmt>
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      <SalariesOtherCompEmplBnftAmt>367448</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>141862</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15994</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>22180</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>400363</OtherExpensesTotalAmt>
      <TotalExpensesAmt>947847</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-774617</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-347041</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-1121658</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>100000</BOYAmt>
        <EOYAmt>266865</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>100000</BOYAmt>
        <EOYAmt>266865</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>447041</BOYAmt>
        <EOYAmt>1388523</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-347041</BOYAmt>
        <EOYAmt>-1121658</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>YOGA ALLIANCE'S MISSION IS TO SPREAD THE POWER OF YOGA, ONE PERSON AT A TIME.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOGA ALLIANCE IS A 501(C)(6) PROFESSIONAL AND TRADE ASSOCIATION. MEMBER BENEFITS AND SERVICES ARE PROVIDED THROUGH YOGA ALLIANCE, INCLUDING OUR CONFERENCE, MEMBER PERKS AND ONLINE WORKSHOPS.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON HARTSELL</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA ROWE</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN BUSHNELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW TANNER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGIE DEUTSCH LASH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARUN TILAK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GYANDEV MCCORD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER RIPPY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KERRY MAIORCA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD KARPEL</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>1</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1>BARBARA DOBBERTHIEN</BusinessNameLine1>
        </BusinessName>
        <USAddress>
          <AddressLine1>1701 CLARENDON BOULEVARD NO 100</AddressLine1>
          <City>ARLINGTON</City>
          <State>VA</State>
          <ZIPCode>22209</ZIPCode>
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        <PhoneNum>5714823355</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ROYALTIES. AMOUNT: 39,434.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING AND PROMOTION. AMOUNT: 45,934. DESCRIPTION: BANK CHARGES AND MERCHANT FEES. AMOUNT: 18,973. DESCRIPTION: SUPPLIES. AMOUNT: 7,139. DESCRIPTION: EQUIPMENT RENTAL. AMOUNT: 1,011. DESCRIPTION: TELEPHONE. AMOUNT: 5,395. DESCRIPTION: DUES &amp; SUBSCRIPTIONS. AMOUNT: 895. DESCRIPTION: LICENSES &amp; PERMITS. AMOUNT: 57. DESCRIPTION: OTHER OFFICE EXPENSES. AMOUNT: 3,272. DESCRIPTION: TRAVEL, MEETING AND CONVENTIONS. AMOUNT: 46,527. DESCRIPTION: CONFERENCES, CONVENTIONS AND MEETINGS. AMOUNT: 266,354. DESCRIPTION: INSURANCE. AMOUNT: 1,325. DESCRIPTION: INTEREST. AMOUNT: 3,481. TOTAL TO FORM 990-EZ, LINE 16: 400,363.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE TO YOA ALLIANCE REGISTRY. BEG. OF YEAR AMOUNT: 447,041. END OF YEAR AMOUNT: 1,357,377. DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED LIABILITIES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,692. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 29,454.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, LINE 33</FormAndLineReferenceDesc>
        <ExplanationTxt>YOGA ALLIANCE REGISTRY, A RELATED ORGANIZATION, TRANSFERRED THE CONFERENCE ACTIVITY TO YOGA ALLIANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
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