2011-05-11T08:58:08-05:00 2010-12-31 Downey Sweeney Fitzgerald & Co PC 504 Cottage Street Springfield MA 011043219 990 2010-01-01 231718197 Kripalu Center for Yoga & Health KRIP 4134483169 PO Box 309 Stockbridge MA 01262 David Surrenda 4134483169 2011-05-09 1 Katherine A Lippman CPA 4137342163 2010 2016-02-24 21:20:13Z Kripalu Center David Surrenda 57 Interlaken Road Stockbridge MA 01262 32830451 0 X kripalu.org X 1966 PA See Schedule O for MissionAdvance the physical, mental, emotional, and spiritual wellbeing 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 600 over-night participants; (2) Train yoga teachers and other holistic professionals; and (3) Offer a range of holistic health and healing services. 15 13 485 1115 528076 89458 1542070 1284343 22959667 25775623 -514996 137704 1525163 1644583 25511904 28842253 105600 182495 0 0 12211919 12729563 0 4878 591651 12033949 13058492 24351468 25975428 1160436 2866825 39105324 41191467 25107036 24553639 13998288 16637828 X The purpose and mission of Kripalu should inform and guide all decisions made by the Board of Trustees and management. Its purpose is to (1) Advance the physical, mental, emotional, and spiritual wellbeing 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 wellbeing; (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. 0 0 15736047 19647524 Educational Programs, Seminars and Retreats: Kripalu offers a curriculum of 785 educational programs, seminars, and spiritual retreats attended by over 32,000 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 carefully designed or 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, create balance and thriving, 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. In addition to the content of the 785 programs and retreats offered each year, the organization offers workshop and retreat participants over 2,400 yoga classes, 1,200 personal growth and other classes, and 400 dance and movement classes and 500 outdoor activities. 3167346 31450 3431085 Professional Trainings:For over forty years, Kripalu has been helping people become sensitive and potent teachers and healers through a curriculum of residential certification programs. Returning to their home communities, they are ready to offer their skills to the world, broaden the reach of Kripalu's mission, and at the same time create a career that they love. Kripalu's professional trainings offer an immersion experience in a holistic environment dedicated to health, well-being, and personal transformation. The curriculum blends experiential learning and lifestyle skills, with abundant opportunities to put what is learned into practice. The training experience is considerably enhanced by Kripalu's rich setting that includes daily yoga and movement classes, evening programs, natural foods, beautiful surroundings, and a community of fellow practitioners dedicated to being part of the Kripalu mission. Graduates draw sustenance from a supportive professional network and long-lasting friendships. Kripalu's professional trainings currently include: Kripalu School of Yoga Kripalu School of Ayurveda In 2010, Kripalu over 1,200 individuals participated in the above programs. Kripalu also supports a global professional association of yoga teachers and yoga studios with a membership of more than 2,400 members. These teachers offer yoga classes and a range of other educational and health-promoting services that touch the lives of thousands of individuals. Members receive a wide-range of continuing education benefits including inspirational newsletters and audio recordings, access to teaching grants and liability insurance, business and marketing tools, online support, and an annual conference held at Kripalu Center.Kripalu provided 30 grants totaling $30,950 to provide yoga education in 2010. These grants enable certified yoga teachers and school teachers to assist a wide range of underserved populations including racial and ethnic minorities, cancer patients,victims of domestic violence, at-risk children and youth, pregnant mothers, residents of homeless shelters, inmates, and other such groupings. 2453085 2397465 Holistic Services and Healing Arts:Since its inception, Kripalu has been at the forefront of 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-five years later, Kripalu is still offering a broad range of one-on-one healing modalities for a simple reason: they have proven themselves highly effective. As time passes, medical research is increasingly validating the efficacy of a range of techniques drawn from traditional healing systems and pioneers in holistic and natural health science that are often referred to as complimentary and alternative medicine.Healing Arts services are a powerful addition to any Kripalu program, providing a palpable 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 discovering how to consciously access deep levels of relaxation and self-attunement on their own. Each year Kripalu offers approximately 26,400 holistic services, all performed at its program and retreat center. 1716222 1416056 Other Program Services include expenses of $1,054,942 which are expenses (excluding of cost of goods sold) related to operation of the gift shop which serves in house guests with products that support the educational experience offered in our various workshops and retreats. Revenue of $1,416,056 (after deducting cost of goods sold) is associated with this area.In addition, $661,280 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 and Western psychological approaches to creativity and peak performance. The Institute is collaborating with the prestigious Brigham's and Women's Hospital and Masschusetts General Hospital in researching the effectiveness of yoga training on optimum health and in certain settings including its impact on students in middle and high school. 1716222 1416056 23072700 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 431 0 485 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA PA X X John O'Neill 4134483169 57 Interlaken Road Stockbridge MA 01262 Lisette Cooper 5.00 X 0 0 0 Steve Dinkelaker 1.00 X 0 0 0 Richard Faulds 45.00 X X 124850 0 5902 Michael Potts 1.00 X X 0 0 0 Marcy Balter 4.00 X 0 0 0 Marcia Z Feuer 2.00 X 0 0 0 Stephen Glick PhD 1.00 X 0 0 0 Joan Kopperl 1.00 X 0 0 0 Justin P Morreale 3.00 X 0 0 0 Maxine Grad 1.00 X 0 0 0 Sarah Hancock 1.00 X 0 0 0 Timothy Henry 1.00 X 0 0 0 George White 1.00 X 0 0 0 Carol O'Neil 1.00 X 0 0 0 John O'Neill 45.00 X 120999 0 5595 Patton Sarley 45.00 X X 311495 0 4547 Mary Sarley 45.00 X X 236494 0 4547 Tom Rocco 45.00 X 131000 0 10976 Denise Barack 45.00 X 119845 0 4547 Jennifer Wallace 45.00 X 149000 0 4547 Deborah Howard 45.00 X 125054 0 7949 Steven Cope 45.00 X 128095 0 5902 Steven Hartman 45.00 X 127864 0 4547 1574696 0 59059 10 0 1 0 QUADGRAPHICS INC PO Box 930505 Atlanta GA 31193 Printing and mailing services 653165 MAROIS CONSTRUCTION CO INC 262 Old Lyman Road South Hadley MA 01075 Construction 468544 DOUGLAS J WOOLIVER & SONS PO Box 1690 Lanesboro MA 01237 Construction 175851 QUALITY PRINTING COMPANY 3 Federico Drive Pittsfield MA 01201 Printing services 165903 MARTINO GLASS 122 Tyler Street Pittsfield MA 01201 Construction 140267 6 1284343 224929 1284343 Retreats, Education an 611600 23078609 23078609 Holistic Therapies 812900 2697014 2397465 299549 25775623 137112 137112 2150103 5636 2128437 26710 21666 -21074 592 592 3251214 1833051 1418163 1194820 223343 Employee Meals 722210 130716 130716 Ancillary Income 900099 85007 85007 Mailing list rental 541860 10697 5513 5184 226420 28842253 26892130 528076 137704 151045 151045 30950 30950 500 500 1574697 915272 646630 12795 9146077 8706959 143631 295487 951705 889691 37436 24578 1057084 860594 167418 29072 143376 66512 75704 1160 13611 3764 9687 160 82820 70024 10307 2489 4878 4878 20500 11147 4211 5142 1906363 1788269 5 118089 99174 92531 3566 3077 128160 102573 8109 17478 1319502 1270840 39384 9278 56270 37707 6382 12181 26894 22745 3972 177 1041127 1530 1039597 1666606 1634844 18444 13318 238159 167603 63034 7522 Unrelated business tax 27244 27244 Contract Faculty 2807673 2807673 Campus Operations 2229361 2222508 4030 2823 Credit Card Fees 671316 665246 28 6042 Seminar Expense 340654 340388 242 24 239682 211785 2016 25881 25975428 23072700 2311077 591651 62148 865636 5297172 441069 145383 59488 35885 28101 359941 431064 590444 837348 42007844 12075774 30125445 29932070 1635271 8596691 853635 39105324 41191467 1295973 1335739 3400459 3794390 20000000 19412686 376447 10824 34157 0 25107036 24553639 X 13061923 15394288 931886 1239058 4479 4482 13998288 16637828 39105324 41191467 X 2866825 -227285 X X 0 1 1 X 0 X 1483156 1626953 1416021 1542070 1284343 7352543 19644599 21384625 23965898 22959667 26892130 114846919 21127755 23011578 25381919 24501737 28176473 122199462 0 0 0 122199462 509503 831329 534970 200790 137112 2213704 509503 831329 534970 200790 137112 2213704 53938 10490 53169 89458 207055 21691196 23842907 25927379 24755696 28403043 124620221 0.98060 0.97830 0.01780 0.02010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 936365 1020230 26261 739316 1243540 853802 901165 1739 820341 936365 1048214 591748 10418 796578 853802 0.00360 0.99640 0 0 82489 82489 35348142 8941691 26406451 4417463 2319190 2098273 2159750 814893 1344857 29932070 28842253 25975428 2866825 89012 -316297 -227285 2639540 30764316 89012 89012 30675304 -1833051 -1833051 28842253 28124776 316297 1833051 2149348 25975428 0 25975428 Description of Intended Use of Endowment Funds: Part V, Line 4: The organization's endowment is intended for the future support of the organization's activities. Part XI, Line 8 - Other Adjustments: Loss on assets impaired Part XII, Line 4b - Other Adjustments: Cost of goods sold Part XIII, Line 2d - Other Adjustments: Cost of goods sold 1 Brighams and Women's Hospital 221 Longwood Ave Suite 438 Boston MA 021155804 042312909 501(c)(3) 87000 The Organization provides funds to support research studies in the benefits of yoga being conducted by the recipient orgranizations. The use of the funds is monitored via written agreements and direct collaboration between Kripalu's Institute for Extraordinary Living and the recipient organizations. Massachusetts General Hospital PO Box 414876 Boston MA 02241 042697983 501(c)(3) 35195 Research salaries Stockbridge Bowl Association PO Box 118 Stockbridge MA 01262 222521512 501(c)(3) 20000 Waterway repairs 3 0 Cash grants to provide teaching services 24 30950 Other Information: Part IV: Organization provides grant opportunities including "Teaching for Diversity" grants to certified yoga teachers and school teachers who agree to teach free yoga, relaxation, and meditation classes to underserved populations such as cancer survivors, caregivers, the elderly, victims of domestic violence, ethnic and racial minorities, the homeless, at risk children and youth, teen mothers, participants in substance abuse recovery programs, people living with HIV/AIDS, prisoners and detention center inmates, and similar populations. A second grant offered by the Organization is the "Rachel Greene Memorial Fund" which provides full or partial scholarships to yoga teachers or elementary-school classroom teachers for curriculum designed to bring yoga into the school or classrooms in disadvantaged public schools. Yoga teachers seeking a grant must submit a written application, which is approved by the staff of our professional yoga teachers association. When an application is approved, grant recipients must deliver the service and provide evidence that they have otherwise met all the requirements of the grant. Only after the services have been provided, and the documentation reviewed and approved, is a recipient paid the grant proceeds. Grants from both programs typically range between $150 and $3,065. X X X X X X 0 0 0 0 0 0 0 0 0 Patton Sarley 311495 0 0 0 0 0 0 0 4547 0 316042 0 0 0 Mary Sarley 236494 0 0 0 0 0 0 0 4547 0 241041 0 0 0 Jennifer Wallace 130000 0 19000 0 0 0 0 0 4547 0 153547 0 0 0 Massachusetts Development Finance Agency 043431814 2008-05-01 20000000 To construct a housing annex, waste water treatment plant and parking lot. 0 1 0 2009 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 Danna Faulds Spouse of a Trustee 26069 Compensation for services 0 X 2 224929 Quoted Prices 0 1 0 Form 990, Part VI, Section A, line 2 Patton Sarley is the organization's President and chief executive. Mr. Sarley is married to Mary Sarley, who is one of the organization's Vice Presidents. Ms. Sarley's compensation is set by the Board of Trustees. 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 members of management working in concert with the organization's 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 filing with the IRS and other governmental and regulatory authorities. 4. The organization's bylaws were amended to include approving the annual tax returns among the listed principal responsibilities of the Board. Form 990, Part VI, Section B, line 12c : Each year, all officers, directors, and key employees are required to complete a written Conflict of Interest Disclosure Form. The completed disclosure forms are reviewed by the organization's Governance Committee, with any conflicts noted and brought to the attention of the Board chair, the Chief Executive, and other leading trustees. Conflicted individuals are required to recuse themselves from any voting on matters with which they have a conflict. The Board Handbook given to all trustees also contains a section on conflicts of interest. The annual audit process includes an independent conflict of interest disclosure process. Form 990, Part VI, Section B, line 15a The compensation of the chief executive and highest paid vice-president (i.e. the top two executives) was established by the full Board of Trustees after a compensation study performed by an external and independent consultant experienced in nonprofit compensation matters. The study included a detailed analysis of the job duties, salary range, and incentive pay based on extensive comparability data. The Board's 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 and Director of Finance. Some information has been placed on the organization's website and more is expected to be posted as resources allow. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 89,012. Loss on assets impaired -316,297. Total to Form 990, Part XI, Line 5: -227,285. Audit Committee Form 990 Part XI Line 2C The Organization has had an audit committee since 2005. Other "Doing Business As" Designations: Form 990 Page 1 Item C: Kripalu Center Kripalu Integrated Healing Center Kripalu Institute for Integrated Leadership Kripalu School of Ayurveda Kripalu School of Massage Kripalu School of Yoga Kripalu Yoga Teacher's Association Kripalu Institute for Extraordinary Living Kripalu Institute for Integrated Healing Kripalu Ayurvedic Practitioners Association A succinct section on the organization's mission appears below Form 990 Part III, Line 1: with extensive information available on the website. For more than 40 years, Kripalu has been a recognized leader in the fields of yoga, experiential education, holistic health, growth psychology, and spirituality. Over those four decades, Kripalu Center became a world-renowned place for people to come to inquire into the core issues of life, explore new and healthier ways of being, and put inspiration into practice. Kripalu was formed in 1966 to promote yoga as a tool to uplift the physical, mental, and spiritual well-being of individuals. Kripalu's mission statement remains promoting the art and science of yoga, a proven approach to health and wellbeing. Section 2.1 of the organization's bylaws state its purpose and mission: Purpose: The purpose and mission of Kripalu should inform and guide all decisions made by the Board of Trustees and management. Its purpose is to (1) Advance the physical, mental, emotional, and spiritual wellbeing of individuals, and uplift society, by promoting the art, science, practices, and philosophy of yoga; and (2) Promote other traditional and contemporary approaches to life that integrate body, mind, and spirit and help individuals and groups flourish and perform at peak levels through practices and beliefs similar to yoga; and (3) Promote traditional and contemporary healing modalities that integrate body, mind, and spirit and otherwise cultivate wellbeing by educating the public on the expression of these healing modalities in complementary and alternative medicine; and (4) Promote the philosophy of Sanatana Dharma or the "Perennial Wisdom," which advocates the unfettered inquiry into all approaches that benefit individuals and uplift society, and propounds the universal brotherhood and sisterhood of humankind; and (5) Engage in other activities incidental or related to the above purposes that are not prohibited by Section 501(c)(3) of the Internal Revenue Code or any other laws. Executive Committee Form 990 Part VI, Instructions The organization's bylaws include Section 6.5, copied below, that 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 2010, 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. 6.5 Executive Committee. The Board shall appoint an Executive Committee consisting of the Board Chair, the Chief Executive Office, and 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. Three members including the Board Chair will constitute a quorum necessary to conduct business. 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. Compensation process for other officers and key employees Form 990, Page 6, Part VI, Section B, Line 15b Except for the two top executives, the compensation of the other officers and key employees is not based on comparability data or independent Board approval. Those job descriptions and compensation levels are set by the CEO and Human Resources Department in a rated and graded fashion, based upon the scope of the job responsibilities, relevant work experience, contribution to the overall success of the organization, and prevailing market rates. These positions earn less than $150,000 per year.