2025-07-23T09:34:08-05:00 2024-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-01-01 231718197 KRIPALU CENTER FOR YOGA & HEALTH KRIP 4134483535 PO BOX 309 STOCKBRIDGE MA 01262 ROBERT MULHALL CEO 4134483169 2025-07-23 1 1 COURTNEY MCFARLAND CPA P01645518 5083669100 2025-07-23 2024 2025-03-06 01:10:19Z KRIPALU CENTER ROBERT MULHALL PO BOX 309 STOCKBRIDGE MA 01262 37154604 0 X WWW.KRIPALU.ORG X 1966 PA TO ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND UPLIFT SOCIETY BY PROMOTING THE ART, SCIENCE, PRACTICES, AND PHILOSOPHY OF YOGA, AS WELL AS OTHER TRADITIONAL AND CONTEMPORARY APPROACHES TO LIFE THAT INTEGRATE BODY, MIND, AND SPIRIT. 8 8 432 66 382226 56497 1985488 1614998 25051469 24268949 400882 824820 1469119 4355488 28906958 31064255 0 35000 0 0 14134651 15230153 0 0 520281 12553730 13103264 26688381 28368417 2218577 2695838 47740675 49023760 15040524 13597321 32700151 35426439 X SEE SCHEDULE O 0 0 18951948 35000 22839297 EDUCATIONAL PROGRAMSFOR MORE THAN 50 YEARS, KRIPALU HAS BEEN TEACHING SKILLS FOR OPTIMAL LIVING FOR THE WHOLE BEING; BODY, MIND, AND SPIRIT. THE PRIMARY PATH OF THESE TEACHINGS IS THE SCIENCE OF YOGA. KRIPALU IS ONE OF THE LARGEST AND WELL-ESTABLISHED RETREAT CENTERS FOR YOGA AND AYURVEDA TRAINING, AS WELL AS CONSCIOUSNESS-EXPANDING EDUCATIONAL PROGRAMS TAUGHT BY BOTH KRIPALU FACULTY AND GUEST LUMINARY PRESENTERS. OFFERINGS HELP AMPLIFY SPIRITUAL GROWTH, PERSONAL DEVELOPMENT, INDIVIDUAL THRIVING, AND COLLECTIVE WELLBEING.TEACHERS IN YOGA, AYURVEDA, SELF-DISCOVERY, AND HOLISTIC HEALTH DESIGN EXPERIENTIAL TRANSFORMATIONAL PROGRAMS THAT PROVIDE PEOPLE WITH TOOLSROOTED IN WISDOM TRADITIONS AND PRACTICESTHAT THEY CAN APPLY IN THEIR DAILY LIVES. PROGRAM TOPICS INCLUDE YOGA, WELLNESS, AYURVEDA, NUTRITION, NATURE CONNECTION, CREATIVE EXPRESSION, PERSONAL GROWTH, RELATIONSHIPS, MEDITATION, SPIRITUAL PRACTICE, AND MUCH MORE. YOGA PROGRAMS ARE OFFERED FOR PEOPLE AT ALL LEVELS AND FEATURE MANY YOGA TRADITIONS AND STYLES. SOME PROGRAMS OFFER CERTIFICATIONS AND CONTINUING EDUCATION CREDITS FOR PROFESSIONALS IN RELATED HEALTH AND WELLNESS FIELDS. KRIPALU RETREAT & RENEWAL (R&R) GIVES GUESTS THE OPPORTUNITY TO DESIGN THEIR EDUCATIONAL EXPERIENCE BY ALLOWING PARTICIPANTS TO CHOOSE FROM A VARIETY OF WORKSHOPS, YOGA AND MOVEMENT CLASSES, AND OUTDOOR ACTIVITIES INCLUDING HIKING, KAYAKING, ARCHERY, STAND-UP PADDLE BOARDING, AND MORE. GROUP RETREATS OFFER EXPERIENCES FOR BUSINESSES, NONPROFITS, FRIENDS, COLLEAGUES, AND SCHOOLS. THESE GROUPS MAY FOLLOW OUR REGULAR R&R WORKSHOP SCHEDULES OR PARTICIPATE IN CUSTOMIZED EXPERIENCES TO SUIT THEIR GROUPS' LEARNING AND WELLBEING OBJECTIVES. OUR MOST POPULAR GROUPS SELECTION IS RISEAN EVIDENCE-BASED RESILIENCY AND STRESS-REDUCTION TRAINING PROGRAM DESIGNED ESPECIALLY FOR INDIVIDUALS AND ORGANIZATIONS IN HIGH-STAKES, HIGH-STRESS ENVIRONMENTS.KRIPALU ALSO PARTNERS WITH LEADERS, ARTISTS, FIRST RESPONDERS, AND MANY OTHER IMPACT GROUPS TO OFFER REGENERATIVE COMMUNITY THEMES AND TOPICS THAT PROMOTE AND TEACH HEALING, CONNECTION, CARE, AND LEADERSHIP.KRIPALU'S ONLINE LEARNING PROVIDES A HOLISTIC DAILY LIFESTYLE PORTAL AS WELL AS CURATED LIVE STREAMS AND ONLINE SERIES BRINGING KRIPALU TEACHERS AND WORLDWIDE PRESENTERS INTO GUEST HOMES. EDUCATIONAL PROGRAM ACCOMPLISHMENTS IN 2024 INCLUDE SERVING MORE THAN 50,000 GUESTS ONSITE AND ONLINE WITH 13,488 RECEIVING FREE OR REDUCED-PRICE PROGRAMMING. SOME OF THOSE SERVED WERE 28 IMPACT GROUPS, WITH PROGRAMS INCLUDING TRANSFORMATIONAL LEADERSHIP FOR NONPROFITS AS WELL AS GRIEF AND COMMUNITY WORK FOR VETERANS AND SURVIVORS OF TRAUMATIC LOSS. 3372180 2234235 KRIPALU SCHOOLSTHE KRIPALU SCHOOLS OF YOGA, AYURVEDA, INTEGRATIVE YOGA THERAPY, AND MINDFUL OUTDOOR LEADERSHIP OFFER RESIDENTIAL, ONLINE AND HYBRID TRAININGS THAT ALLOW STUDENTS TO DEVELOP THEIR PRACTICE AND BE PREPARED TO TEACH YOGA OR OTHER MODALITIES TO SHARE WITH THE WORLD POST-GRADUATION. THE KRIPALU SCHOOL OF YOGA OFFERS 200-HOUR AND 300-HOUR TRAINING CERTIFICATIONS AS WELL AS CONTINUING EDUCATION PROGRAMS. GUIDED BY EXPERT FACULTY AND ADJUNCT TEACHERS, STUDENTS STUDY ASANAS, PRANAYAMA, AND MEDITATION. YOGA-ALLIANCE RECOGNIZED CONTINUING EDUCATION COURSES ARE ALSO OFFERED.THE KRIPALU SCHOOL OF AYURVEDA OFFERS COMPREHENSIVE STUDY AND PROFESSIONAL CERTIFICATIONS THAT ARE EMPOWERING, EFFECTIVE, AND INSPIRED BY THE WISDOM OF NATURE. STUDENTS MAY ENROLL IN 200-HOUR FOUNDATIONS OF AYURVEDA, 300-HOUR AYURVEDA YOGA TEACHER TRAINING, OR A 650-HOUR AYURVEDIC HEALTH COUNSELOR CERTIFICATION. TRACKS ARE OFFERED ONLINE AND IN HYBRID FORMATS. PACE-APPROVED CONTINUING EDUCATION PROGRAMS ARE ALSO OFFERED.THE KRIPALU SCHOOL OF INTEGRATIVE YOGA THERAPY BRINGS THE ANCIENT INSIGHTS OF YOGA INTO MAINSTREAM WELLNESS PROGRAMS. IT OFFERS TWO TRACKS OF CERTIFICATION: THE 300-HOUR ADVANCED TEACHER OF THERAPEUTIC YOGA AND THE 800-HOUR PROFESSIONAL YOGA THERAPIST PROGRAM. THE CURRICULUM BRINGS TOGETHER YOGA'S MOST POWERFUL TOOLS-ASANA, PRANAYAMA, MUDRA, YOGA NIDRA, MANTRA, AND MEDITATION-TO CREATE AN EFFECTIVE CURRICULUM THAT CAN BE USED FOR THERAPEUTIC GROUP OR ONE-ON-ONE SESSIONS. THE KRIPALU SCHOOL OF MINDFUL OUTDOOR LEADERSHIP OFFERS LEVEL 1: FOREST COMMUNITY AND LEVEL 2: ALIGNING WITH NATURE. BOTH ARE 75-HOUR IMMERSION TRAINING PROGRAMS AND CONSIST OF A 9-DAY ONSITE IMMERSION TRAINING (WITH AN ONLINE OPTION FOR LEVEL 1). THE CURRICULUM IS DESIGNED TO TRAIN STUDENTS TO BECOME MINDFUL OUTDOOR GUIDES, USING MINDFULNESS, YOGA, AYURVEDIC PRINCIPLES, FOREST BATHING TECHNIQUES AND OUTDOOR SKILLS TO GUIDE PEOPLE INTO MEANINGFUL CONNECTIONS WITH THE NATURAL WORLD. THE KRIPALU SCHOOLS' ACCOMPLISHMENTS IN 2024 INCLUDE OFFERING 40 TRAINING PROGRAMS TO MORE THAN 900 STUDENTS ACROSS THE FOUR SCHOOLS, THROUGH BOTH ONSITE AND ONLINE FORMATS, WITH 100 STUDENTS RECEIVING SCHOLARSHIP SUPPORT. SCHOLARSHIPS ARE MADE POSSIBLE THROUGH VARIOUS GRANTS FOCUSED ON PROVIDING EDUCATION TO UNDERSERVED POPULATIONS AND IN SUPPORT OF PROGRAMS FOCUSED ON INDIVIDUAL AND ORGANIZATIONAL WELL-BEING. 2484927 2336287 HEALING ARTSIN BETWEEN PROGRAM SESSIONS AND YOGA CLASSES, GUESTS MAY CHOOSE TO TAKE TIME TO INTEGRATE THEIR KRIPALU EXPERIENCE WITH A KRIPALU HEALING ARTS SESSION. THE OFFERINGS GIVE GUESTS AN OPPORTUNITY TO EXPLORE THE STATE OF MIND AND BODY WITH THE GUIDANCE OF SKILLED PRACTITIONERS. THE OFFERINGS DEMONSTRATE AND MANY TEACH SELF-CARE TO PRACTICE ONCE THE GUESTS LEAVE THE CAMPUS. MANY HEALING ARTS PRACTITIONERS TEACH IN OUR R&R WORKSHOPS TO FURTHER EDUCATE GUESTS ON THE BENEFITS OF THE MODALITIES THEY OFFER. 949642 833419 OTHER PROGRAM SERVICESOTHER PROGRAM SERVICES INCLUDE EXPENSES OF $1,107,007 (EXCLUDING 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. 157365 RETAIL SHOP SALES 1107007 833419 25916062 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 247 0 1 432 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AR CA CO FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN VI WA WV WI X NIGEL FRANKLYN SR DIRECTOR OF FINANCE 4134483562 57 INTERLAKEN ROAD STOCKBRIDGE MA 01262 TOM GUNNING BOARD CHAIR (UNTIL 7/2024) 10.00 X X 0 0 0 JOHN CHU SECRETARY (UNTIL 12/2024) 2.00 X X 0 0 0 KAREN DETEMPLE BOARD CHAIR (AS OF 12/24)/SECRETARY (AS OF 12/24) 10.00 X X 0 0 0 SARAH MCKENZIE BOARD CHAIR (UNTIL 7/2024) 1.00 X X 0 0 0 EMILY AARONSON TRUSTEE 1.00 X 0 0 0 BRUCE DIXON TRUSTEE 1.00 X 0 0 0 LIANA STERLING TRUSTEE 1.00 X 0 0 0 DAN MATHIEU TRUSTEE (UNTIL 12/2024) 1.00 X 0 0 0 SHIRRONDA ALMEIDA TRUSTEE 1.00 X 0 0 0 MONICA AVRAM TRUSTEE 1.00 X 0 0 0 MARY EGAN TRUSTEE 1.00 X 0 0 0 MATTHEW LYONS TRUSTEE 1.00 X 0 0 0 ROBERT MULHALL CEO 50.00 X 279214 0 12409 NIGEL FRANKLYN SR. DIR. OF FINANCE, TREASURER 45.00 X 139230 0 8046 HOLLY MCCORMACK CHIEF LEARNING OFFICER 40.00 X 190421 0 12558 JENNIFER WALLACE CHIEF OPERATING OFFICER 40.00 X 189991 0 12765 TRACY WILLIAMS SENIOR DIRECTOR OF MARKETING 40.00 X 146076 0 8046 EMILY COHEN SENIOR DIRECTOR OF REVENUE 40.00 X 129935 0 15024 ROBERT ALDERTON DIRECTOR OF IT 40.00 X 124643 0 16422 1199510 0 85270 11 0 1 0 EMCOR SERVICES NEW ENGLAND MECHANICAL EMCOR 55 GERBER RD EAST SOUTH WINDSOR CT 06074 MECHANICAL CONTRACTOR 367148 AGILYSYS RESORTSUITE AGILYSYS RESORTSUITE PO BOX 7368 DALLAS TX 753736838 HOSPITALITY CONSULTANTS 331621 WEBSTER ELECTRIC LLC WEBSTER ELECTRIC PO BOX 2143 HINSDALE MA 01235 ELECTRICAL CONTRACTOR 313737 SAVY & SONS LLC SAVY SONS 612 CHURCH STREET AMSTON CT 06231 INFRASTRUCTURE RESTORATION CONTRACTOR 230510 BOSTON DIGITAL ENTERPRISES LLC BOSTON DIGITAL 529 MAIN STREET SUIT CHARLESTOWN MA 02129 MARKETING/DIGITAL AGENCY 165000 11 23206 1591792 75451 1614998 RETREATS, EDUCATION AND SEMINARS 611600 21932662 21932662 HOLISTIC THERAPIES 812900 2336287 2168922 167365 24268949 999676 999676 4677251 4852107 -174856 -174856 -174856 5280 23206 6307 -1027 -1027 2280215 1231935 1048280 833419 214861 INSURANCE PROCEEDS 900099 3043379 3043379 OTHER REVENUE 900099 264856 264856 3308235 31064255 28243238 382226 823793 25000 25000 10000 10000 438899 58325 351412 29162 12458090 11815748 346586 295756 1361058 1269858 76226 14974 972106 895287 65410 11409 102557 75524 26472 561 198748 146360 51301 1087 71068 71068 785706 578602 202809 4295 1417897 1297631 103628 16638 544053 385403 71699 86951 2231329 1753354 477975 180387 112213 54973 13201 2162495 2142344 20151 CAMPUS OPERATIONS 2114695 2110367 4328 CONTRACT FACULTY 1930695 1891220 4 39471 BANK FEES 919723 913051 6672 HOLISTIC EXPENSE 261163 261163 182748 174612 8032 104 28368417 25916062 1932074 520281 5624181 6451944 172390 170391 239599 130610 9996 139551 343982 324117 421769 320847 53604634 28678551 24943822 24926083 15984936 16560217 47740675 49023760 1515780 1112690 5420774 5588332 8103970 6896299 15040524 13597321 X 32027234 34508489 672917 917950 32700151 35426439 47740675 49023760 2695838 30450 0 X X 0 1 X 1 0 X 2488750 4503429 3388398 1985488 1614998 13981063 7863786 6866008 23879753 24871951 24101584 87583082 10352536 11369437 27268151 26857439 25716582 101564145 238840 298800 118000 188494 81773 925907 0 238840 298800 118000 188494 81773 925907 100638238 217803 203031 257419 645283 999676 2323212 217803 203031 257419 645283 999676 2323212 43166 51027 374627 427237 382226 1278283 266251 60312 87416 245642 3313515 3973136 10879756 11683807 27987613 28175601 30411999 109138776 0.92210 0.95880 0.02130 0.01490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 376296 1781 13806 101829 290054 384154 2885 15262 26005 376296 475658 7511 -26591 72424 384154 482341 3884 8551 19118 475658 476364 18855 13479 26357 482341 0.32240 0.67760 0 0 82489 82489 48357488 25520199 22837289 3584709 2109396 1475313 1579948 1048956 530992 24926083 X 32261879 30450 1238242 1268692 30993187 71068 71068 31064255 29535591 1238242 1238242 28297349 71068 71068 28368417 PART V, LINE 4: THE ORGANIZATION MAINTAINS TWO TERM ENDOWMENT FUNDS WHICH ALLOW FOR ANNUAL SPENDING AS DEFINED IN THE AGREEMENTS. IN ADDITION, THE ORGANIZATION MAINTAINS PERMANENT RESTRICTED ENDOWMENT FUNDS THAT SUPPORT GRANT AND SCHOLARSHIP AWARDS IN ACCORDANCE WITH THE AGREEMENTS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC AND HAS BEEN CLASSIFIED UNDER SECTION 509(A)(2) AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME IN BOTH THE FEDERAL AND MASSACHUSETTS JURISDICTIONS. COMBINED FEDERAL AND MASSACHUSETTS INCOME TAX EXPENSE ON UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2024 WAS $35,984, WHICH IS INCLUDED IN OTHER EXPENSES IN THE ACCOMPANYING STATEMENTS OF FUNCTIONAL EXPENSES. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2024. THE ORGANIZATION'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NET WITH RETAIL SALES 1,231,935. SPECIAL EVENT EXPENSES 6,307. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,231,935. SPECIAL EVENT EXPENSES 6,307. 1 0 0 0 0 0 0 0 0 0 SCHWARTZ TEACHING FOR DIVERSITY GRANT 2025 CENTRAL AMERICA AND THE CARIBBEAN 2 10000 WIRE 0 0 0 0 0 0 PART I, LINE 2: THE AWARDEES MEET MONTHLY IN AN ONLINE COHORT TO DISCUSS UPDATES, PROGRESS AND LEARNINGS REGARDING THEIR GRANT FACILITATED PROJECTS. AWARDEES SUBMIT A FINAL PRESENTATION THAT SUMMARIZES THE WORK THEY HAVE COMPLETED THROUGHOUT THE YEAR USING THEIR FUNDS. BOSTON DONOR EVENT 17286 15286 2000 2000 277 NYC DONOR EVENT 11200 7920 3280 2280 1000 750 28486 23206 5280 2280 3000 1027 6307 -1027 1 SCHWARTZ TEACHING FOR DIVERSITY GRANT 5 25000 PART I, LINE 2: THE AWARDEES MEET MONTHLY IN AN ONLINE COHORT TO DISCUSS UPDATES, PROGRESS AND LEARNINGS REGARDING THEIR GRANT FACILITATED PROJECTS. AWARDEES SUBMIT A FINAL PRESENTATION THAT SUMMARIZES THE WORK THEY HAVE COMPLETED THROUGHOUT THE YEAR USING THEIR FUNDS. X X X X X 0 0 0 0 0 0 0 0 0 ROBERT MULHALL CEO 241714 0 37500 0 0 0 0 0 12409 0 291623 0 0 0 HOLLY MCCORMACK CHIEF LEARNING OFFICER 182921 0 7500 0 0 0 0 0 12558 0 202979 0 0 0 JENNIFER WALLACE CHIEF OPERATING OFFICER 182491 0 7500 0 0 0 0 0 12765 0 202756 0 0 0 TRACY WILLIAMS SENIOR DIRECTOR OF MARKETING 138576 0 7500 0 0 0 0 0 8046 0 154122 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2008-06-02 20000000 TO CONSTRUCT A HOUSING ANNEX, WASTE WATER TREATMENT PLANT AND PARKING LOT 0 0 0 A 13040451 20000000 100000 16174003 3725997 2009 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 A 1 THOMAS GUNNING TRUSTEE DURING PARTS OF 2022, 2023 AND 2024, THOMAS GUNNING RESIDED FULL TIME ON THE KRIPALU CAMPUS. WHILE HE PAID WHEN PRESENT, THE EXCESS BENEFIT RELATES TO UNPAID NIGHTS AND ANY DISCOUNTS OR BENEFITS RECEIVED BEYOND THOSE PROVIDED TO BOARD MEMBERS. 1 X 10 75451 FAIR MARKET VALUE 0 0 0 FORM 990, PART I, ITEM C DBA: KRIPALU SCHOOL OF AYURVEDA DBA: KRIPALU SCHOOL OF YOGA PART III: ITS MISSION AND PURPOSE, AS STATED IN ITS ARTICLES OF INCORPORATION AND BY-LAWS, ARE TO ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND UPLIFT SOCIETY BY PROMOTING THE ART, SCIENCE, PRACTICES, AND PHILOSOPHY OF YOGA, AS WELL AS OTHER TRADITIONAL AND CONTEMPORARY APPROACHES TO LIFE THAT INTEGRATE BODY, MIND, AND SPIRIT. THE ORGANIZATION ALSO PROMOTES TRADITIONAL AND CONTEMPORARY HEALING MODALITIES THAT INTEGRATE BODY, MIND, AND SPIRIT AND OTHERWISE CULTIVATE WELL-BEING. IN ADDITION, IT PROMOTES 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. THE ORGANIZATION'S PRIMARY ACTIVITY IS OPERATING AN EDUCATIONAL YOGA-BASED RETREAT PROGRAM AND HEALING CENTER. ITS EDUCATIONAL CURRICULUM INCLUDES A RICH ASSORTMENT OF PROGRAMS AND WORKSHOPS ON TOPICS RELATED TO YOGA, HEALTH, HOLISTIC LIVING, PERSONAL GROWTH, AND SPIRITUALITY. A LINE OF PROGRAMS PROVIDES PROFESSIONAL TRAINING TO YOGA TEACHERS AND OTHER HOLISTIC PROFESSIONALS. IN ADDITION TO ITS GROUP PROGRAMS, THE ORGANIZATION OFFERS A RANGE OF ONE-ON-ONE CONSULTATIONS AND THERAPEUTIC HOLISTIC HEALING SERVICES. THE ORGANIZATION DOES NOT OPERATE IN MORE THAN ONE BUSINESS. THE RETREAT CENTER INCLUDES A RETAIL SHOP OPEN FOR GUESTS THAT GENERATES SALES OF EDUCATIONAL RESOURCES, CONVENIENCE ITEMS AND GIFTS. ALL THE ORGANIZATION'S ACTIVITIES AND SERVICES ARE DIRECTLY AND SUBSTANTIALLY RELATED TO THE ORGANIZATION'S EDUCATIONAL MISSION. ANY ACTIVITIES LESS THAN DIRECTLY AND SUBSTANTIALLY RELATED ARE ACCOUNTED FOR ON FEDERAL AND MASSACHUSETTS UNRELATED BUSINESS INCOME TAX RETURNS. FORM 990, PART VI, SECTION A, LINE 3 KRIPALU USES THE HARMONYOM, INC. AS A MANAGEMENT COMPANY . THE HARMONYOM, INC. PERFORMS HR SERVICES FOR KRIPALU. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES HAS ESTABLISHED A RESOLUTION OUTLINING THE REVIEW PROCESS FOR FORM 990, WHICH INCLUDES THE FOLLOWING STEPS: 1. PREPARATION OF DRAFTS: IT IS THE POLICY OF KRIPALU THAT THE ANNUAL FORM 990 AND FORM 990-T TAX RETURNS WILL INITIALLY BE PREPARED BY MANAGEMENT IN COLLABORATION WITH THE ORGANIZATION'S ACCOUNTANTS AND LEGAL ADVISORS. 2. FINANCE & AUDIT COMMITTEE REVIEW: THE FINANCE AND AUDIT COMMITTEES REVIEW FORM 990. QUESTIONS, COMMENTS AND CONCERNS ARE ADDRESSED AND UPDATES MADE BEFORE THE DOCUMENT IS ENDORSED AND PRESENTED TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. 3. BOARD REVIEW: THE BOARD APPROVES THE ENDORSED FORM 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C KRIPALU'S CONFLICT OF INTEREST POLICY APPLIES TO ALL INDIVIDUALS WHO ARE IN A POSITION TO MAKE OR INFLUENCE DECISIONS THAT COULD POTENTIALLY BENEFIT THEM PERSONALLY OR THEIR AFFILIATED ENTITIES. THIS INCLUDES BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES. THE PURPOSE OF THIS POLICY IS TO ESTABLISH A CLEAR PROCESS REQUIRING INDIVIDUALS WITH A CONFLICT OF INTEREST (OR POTENTIAL CONFLICT) TO DISCLOSE IT. ADDITIONALLY, THE POLICY OUTLINES PROCEDURES UNDER WHICH SUCH INDIVIDUALS ARE PROHIBITED FROM VOTING ON ANY MATTER IN WHICH THEY HAVE A PERSONAL CONFLICT. ALL INDIVIDUALS SUBJECT TO THIS POLICY MUST SIGN AN ATTESTATION UPON ACCEPTING THEIR POSITIONS AND ANNUALLY THEREAFTER. FURTHERMORE, THESE INDIVIDUALS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT AND UPDATE IT IMMEDIATELY FOLLOWING ANY CHANGES TO THE INFORMATION PROVIDED. ALL SIGNED ATTESTATIONS ARE STORED ON BOARD EFFECT, WHERE THEY ARE ACCESSIBLE TO ALL BOARD MEMBERS. TO ENSURE THE ORGANIZATION OPERATES IN ALIGNMENT WITH ITS SOCIAL WELFARE MISSION AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE CEO IS DETERMINED THROUGH A PROCESS LED BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THIS PROCESS INCLUDES A REVIEW OF VARIOUS FACTORS, SUCH AS THE EXECUTIVE'S LEADERSHIP EXPERIENCE, PRIOR CONTRIBUTIONS TO THE ORGANIZATION, UNDERSTANDING OF THE MISSION AND OPERATIONS, AND OVERALL PROFESSIONAL BACKGROUND. THE COMMITTEE ENGAGES IN DIRECT DISCUSSIONS WITH THE CEO TO ENSURE THE COMPENSATION ARRANGEMENT IS FAIR AND REASONABLE. IN EVALUATING COMPENSATION, THE COMMITTEE MAY CONSIDER HISTORICAL COMPENSATION DATA FOR THE ROLE, COMPARISONS TO COMPENSATION FOR SIMILAR POSITIONS AT PEER ORGANIZATIONS, AND FINDINGS FROM PRIOR COMPENSATION STUDIES THAT BENCHMARK AGAINST NONPROFITS OF SIMILAR SIZE, COMPLEXITY, AND GEOGRAPHIC LOCATION. IF THE CURRENT COMPENSATION LEVEL IS BELOW PRIOR BENCHMARKS, THE COMMITTEE MAY CONCLUDE THAT A FORMAL COMPETITIVE ANALYSIS IS NOT NECESSARY. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY MANAGEMENT BASED ON INTERNAL EVALUATIONS AND, WHERE APPROPRIATE, INFORMAL BENCHMARKING WITH SIMILAR NONPROFIT ORGANIZATIONS. FACTORS CONSIDERED INCLUDE THE SCOPE OF RESPONSIBILITIES, ORGANIZATIONAL SIZE, GEOGRAPHIC MARKET, AND THE EMPLOYEE'S EXPERIENCE AND PERFORMANCE. MANAGEMENT'S RECOMMENDATIONS ARE SUBJECT TO APPROVAL BY THE CEO AND REVIEWED PERIODICALLY FOR ALIGNMENT WITH INDUSTRY STANDARDS AND ORGANIZATIONAL BUDGET PARAMETERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES COPIES OF ALL REQUIRED DOCUMENTS, INCLUDING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX RETURNS, TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS CAN BE REQUESTED FROM THE BOARD SECRETARY OR THE FINANCE DEPARTMENT. ADDITIONALLY, CERTAIN INFORMATION IS AVAILABLE ON THE ORGANIZATION'S WEBSITE AND ON GUIDESTAR. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.