2013-05-15T12:59:48-05:00 2012-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDA MD 208142930 990 2012-01-01 943079524 YOGA ALLIANCE REGISTRY YOGA 5714823355 1701 CLARENDON BOULEVARD NO 110 ARLINGTON VA 222092799 RICHARD KARPEL 5714823355 2013-05-15 1 3019519090 2012 2016-02-24 21:20:13Z YOGA ALLIANCE FOUNDATION RICHARD KARPEL 1701 CLARENDON BOULEVARD NO 110 ARLINGTON VA 222092799 3383544 0 X WWW.YOGAALLIANCE.ORG X 1987 WA SEE PART III, LINE 1. 9 9 27 9 0 0 0 0 3240493 3365246 6986 17940 0 0 3247479 3383186 0 0 0 0 1482678 1040045 0 0 0 1542707 1077007 3025385 2117052 222094 1266134 2093683 3268483 343639 261088 1750044 3007395 YOGA ALLIANCE REGISTRY EXISTS TO SUSTAIN AND SUPPORT THE FIELD OF YOGA. WE DO SO BY PROVIDING THE PUBLIC WITH A REGISTRY OF TEACHERS AND SCHOOLS WHOSE TRAINING MEETS OUR STANDARDS. 0 0 1614102 3365246 YOGA ALLIANCE REGISTRY IS A 501(C)(3) NONPROFIT ORGANIZATION THAT WORKS TO ENSURE KNOWLEDGEABLE INSTRUCTION AND TRAINING PROGRAMS CAN BE FOUND BY YOGA STUDENTS. REGISTERED YOGA TEACHERS (RYTS), WHOSE TRAINING AND EXPERIENCE MEET OUR MINIMUM STANDARDS, ALONG WITH REGISTERED YOGA SCHOOLS (RYSS) WHOSE CURRICULUM MEET OUR MINIMUM STANDARDS, ARE LISTED ON OUR ONLINE DIRECTORY FOR ONE-YEAR TERMS. OUR REGISTRY, WHICH IS A VOLUNTARY INTERNATIONAL CREDENTIALING SYSTEM, IS WIDELY RECOGNIZED AS THE PREMIER FORM OF RECOGNITION GIVEN TO A YOGA TEACHER OR SCHOOL. OVER 39,000 YOGA TEACHERS AND MORE THAN 2,500 YOGA SCHOOLS ARE REGISTERED WITH YOGA ALLIANCE REGISTRY. 1614102 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 5 0 1 27 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 X RICHARD KARPEL 5714823355 1701 CLARENDON BOULEVARDSUITE 110 ARLINGTON VA 222092799 BRANDON HARTSELL 15.00 X X 0 0 0 LINDA ROWE 2.00 X X 0 0 0 LYNN BUSHNELL 2.00 X X 0 0 0 MARGIE DEUTSCH LASH 2.00 X 0 0 0 ARUN TILAK 2.00 X 0 0 0 GYANDEV MCCORD 2.00 X 0 0 0 ROGER RIPPY 2.00 X 0 0 0 ANDREW TANNER 2.00 X 0 0 0 VIRGINIA COWEN 2.00 X 0 0 0 RICHARD KARPEL 40.00 X 78365 0 6656 78365 0 6656 0 0 0 0 PILLSBURY WINTHROP SHAW PITTMAN LLP 2300 N STREET NW WASHINGTON DC 20037 LEGAL SERVICES 158181 1 REGISTRY REVENUE 900099 3269041 3269041 CONFERENCE 900099 80500 80500 SPECIALTY REVENUE 900099 15705 15705 3365246 18298 18298 358 -358 -358 -358 3383186 3365246 0 17940 85021 62916 22105 735148 527010 208138 21406 15343 6063 119180 85607 33573 79290 57026 22264 110120 110120 33438 33438 44964 22482 22482 12213 12213 144909 137664 7245 135609 128829 6780 146508 139183 7325 31825 30234 1591 176542 176542 1407 1337 70 226085 214781 11304 6854 6854 DUES AND SUBS. 3265 162 3103 TEMPORARY HELP 2773 2773 REGISTRATION FEES 443 443 LICENSES & PERMITS 52 52 2117052 1614102 502950 0 467128 496236 658236 661394 102471 82393 93963 1082423 624997 682307 457426 1102092 203619 354901 2093683 3268483 233403 162254 3070 825 107166 98009 343639 261088 X 1750044 3007395 1750044 3007395 2093683 3268483 1266134 -8783 0 X 0 1 X 1 0 X 812 812 1760260 1915194 2368653 3240493 3365246 12649846 1761072 1915194 2368653 3240493 3365246 12650658 0 0 0 12650658 28384 5308 3400 6986 18298 62376 28384 5308 3400 6986 18298 62376 1789456 1920502 2372053 3247479 3383544 12713034 0.99510 0.99310 0.00490 0.00690 X 0 0 0 2117052 2117052 255853 63963 0 0 217689 301269 255853 774811 1162217 8000 4000 12000 54422 75317 63963 193702 290553 455812 171085 284727 164216 133244 30972 462395 320668 141727 457426 DUE FROM YOGA ALLIANCE 344570 SECURITY DEPOSIT 10331 354901 DEFERRED RENT LIABILITY 84306 CAPITAL LEASE 13703 98009 X 3374761 -8783 358 -8425 3383186 0 3383186 2117410 358 358 2117052 0 2117052 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) RELEASED FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES. FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, THE ORGANIZATIONS HAVE DOCUMENTED THEIR CONSIDERATION OF FASB ASC 740-10 AND DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. THE FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS SHOWN AS EXPENSE ON THE 358. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7D. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS SHOWN AS EXPENSE ON THE 358. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 7D. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. THE BOARD RECEIVED A COPY OF THE FORM 990 SEVERAL DAYS BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO SIGN A CONSENT FORM INDICATING THAT THEY WILL NOT ENGAGE IN ACTIONS THAT MAY CONSTITUTE AN ACTUAL, APPARENT, OR POTENTIAL CONFLICT OF INTEREST WITH THE MISSION AND ACTIVITIES OF THE YOGA ALLIANCE REGISTRY, AND WILL DISCLOSE TO THE BOARD OF DIRECTORS, ON THE PRESCRIBED FORM AND PERIODICALLY AS FACTS DICTATE, ANY SUCH CONFLICTS OF INTEREST AND ANY BUSINESS, FINANCIAL, AND ORGANIZATIONAL INTERESTS AND AFFILIATIONS THAT ARE OR COULD BE CONSTRUED TO BE A CONFLICT OF INTEREST. IN THE EVENT THAT A CONFLICT OF INTEREST ARISES THE BOARD CONSIDERS THE MATTER, WITH THE BOARD MEMBER WITH THE POTENTIAL CONFLICT OF INTEREST RECUSING HIMSELF FROM THE MATTER. WHEN EMPLOYEES WISH TO SERVE ON BOARDS, COMMISSIONS, OR IN OTHER OUTSIDE ACTIVITIES THAT ARE IN THE PUBLIC INTEREST, THEY MUST FIRST CONFIRM WITH THE PRESIDENT THAT THE VOLUNTARY SERVICE IS APPROPRIATE AND DOES NOT PRESENT A CONFLICT OF INTEREST WITH THEIR WORK FOR YOGA ALLIANCE REGISTRY. YOGA ALLIANCE REGISTRY REQUIRES EMPLOYEES TO REVIEW THE EMPLOYEE PERSONNEL HANDBOOK AT THE BEGINNING OF EMPLOYMENT AND EACH YEAR AFTER. THE ORGANIZATION MAINTAINS A RECORD OF EMPLOYEES CONFIRMING THAT THEY HAVE RECEIVED AND REVIEWED THE HANDBOOK ANNUALLY. IF A CONFLICT OF INTEREST ARISES, YOGA ALLIANCE REGISTRY INTERVIEWS THE EMPLOYEE IN QUESTION TO REVIEW THE POSSIBLE CONFLICT. IF IT WAS DETERMINED THAT THE EMPLOYEE HAD A GENUINE CONFLICT OF INTEREST, THEY WOULD BE ASKED TO CEASE THE ACTIVITY IMMEDIATELY IN ORDER TO CONTINUE WITH EMPLOYMENT. FORM 990, PART VI, SECTION B, LINE 15A ONE OF THE ROLES OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS (BOD) IS TO REVIEW THE PERFORMANCE OF THE PRESIDENT AND DETERMINE COMPENSATION ON AN ANNUAL BASIS. THE BOD DISCUSSES COMPENSATION WITH OUTSIDE COUNSEL AND PURCHASES DATA THAT COMPARES COMPENSATION FOR ASSOCIATION AND MEMBERSHIP EXECUTIVES. DATA IS VERY DETAILED AND BREAKS THE INFORMATION DOWN WITH REGARD TO THE ORGANIZATION'S ANNUAL BUDGET, NUMBER OF EMPLOYEES, YEARS IN POSITION AND GEOGRAPHIC LOCATION. INFORMATION IS SHARED AND REVIEWED WITH THE EXECUTIVE COMMITTEE. THE ORGANIZATION HIRED A NEW PRESIDENT IN JULY 2012. FORM 990, PART VI, SECTION C, LINE 19 YOGA ALLIANCE REGISTRY PROVIDES DOCUMENTS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 14: THE ORGANIZATION DOES NOT HAVE A DOCUMENT RETENTION AND DESTRUCTION POLICY. SENIOR MANAGEMENT INTENDS TO IMPLEMENT A POLICY IN THE UPCOMING FISCAL YEAR. YAPLUS 1701 CLARENDON BOULEVARD STE 110 ARLINGTON VA 22209 383849013 SEE SCHEDULE R, PART VII FOR FULL DESCRIPTION. VA 501(C)(6) YOGA ALLIANCE REGISTRY 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 YAPLUS D 447041 ACCUMULATED LOAN BALANCE YAPLUS N 100964 ACTUAL COSTS YAPLUS O 100318 PERSONNEL ALLOCATION SCHEDULE R, PART II, PRIMARY ACTIVITY: YOGA ALLIANCE IS A 501(C)(6) PROFESSIONAL AND TRADE ASSOCIATION THAT SUPPORTS THE YOGA PROFESSION AND BUSINESS. YOGA ALLIANCE SERVES TEACHERS, SCHOOLS AND STUDIOS THROUGH EDUCATIONAL EVENTS, INCLUDING ONLINE WORKSHOPS AND AN ANNUAL CONFERENCE. IT ALSO PROVIDES MEMBER BENEFITS WITH THE AIM OF HELPING YOGA PROFESSIONALS FIND A LITTLE MORE SATTVA, OR BALANCE, IN THEIR LIVES, AIDING THEIR WORK IN THE YOGA COMMUNITY.