Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Kripalu Center for Yoga & Health
Employer identification number
23-1718197
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
1,483,156
1,626,953
1,416,021
1,542,070
1,284,343
7,352,543
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
19,644,599
21,384,625
23,965,898
22,959,667
26,892,130
114,846,919
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
21,127,755
23,011,578
25,381,919
24,501,737
28,176,473
122,199,462
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
122,199,462
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
21,127,755
23,011,578
25,381,919
24,501,737
28,176,473
122,199,462
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
509,503
831,329
534,970
200,790
137,112
2,213,704
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
509,503
831,329
534,970
200,790
137,112
2,213,704
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
53,938
10,490
53,169
89,458
207,055
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
21,691,196
23,842,907
25,927,379
24,755,696
28,403,043
124,620,221
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
98.060 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
97.830 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
1.780 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
2.010 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Kripalu Center for Yoga & Health
Employer identification number
23-1718197
Identifier
Return Reference
Explanation
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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.