LUIS PALAU ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202303189349318200
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T18:01:55+00:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 E Guasti Road Suite 230 | AddressLine1Txt |
| City | Ontario | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91761 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930713827 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Luis Palau Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LUIS | BusinessNameControlTxt |
| Phone | 5036141500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97207 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kevin Palau | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 5036141500 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Scott | PersonFirstNm |
| Person Last | Kraske | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ashley Peabody | PreparerPersonNm |
| PTIN | P01385870 | PTIN |
| Phone | 5055022746 | PhoneNum |
| Preparation | 2023-07-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kevin Palau | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,607,637 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.palau.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | Proclaiming the Good News, Uniting the Church, and Impacting Cities Worldwide. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 67 | TotalEmployeeCnt |
| Total Volunteers | 4000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $17,108,938 | PYContributionsGrantsAmt |
| CY Contributions Grants | $15,342,680 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $66,810 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $283,274 | CYProgramServiceRevenueAmt |
| PY Investment Income | $11,229 | PYInvestmentIncomeAmt |
| CY Investment Income | $113,457 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$511,526 | PYOtherRevenueAmt |
| CY Other Revenue | -$551,986 | CYOtherRevenueAmt |
| PY Total Revenue | $16,675,451 | PYTotalRevenueAmt |
| CY Total Revenue | $15,187,425 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $618,099 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,071,698 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,149,503 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,536,430 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,404,897 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,846,628 | PYOtherExpensesAmt |
| CY Other Expenses | $6,486,500 | CYOtherExpensesAmt |
| PY Total Expenses | $11,614,230 | PYTotalExpensesAmt |
| CY Total Expenses | $14,094,628 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,061,221 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,092,797 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,968,196 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,158,357 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,338,427 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,550,653 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,629,769 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,607,704 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Proclaiming the Good News, Uniting the Church, and Impacting Cities Worldwide. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,670,095 | ExpenseAmt |
| Grant | $703,882 | GrantAmt |
| Desc | Love Karachi Festival Karachi, Pakistan January 31-February 6, 2022 For the first time ever, our team had the joy of partnering with local believers in Karachi, Pakistan to lift up the name of Jesus Christ through the Love Karachi Prayer Festival. The region-wide, evangelistic campaign brought together thousands of local believers and more than 250 churches to reach millions of individuals through live events and media outreach efforts. We were invited to join in the effort of local church leaders in Pakistan by our good friends and fellow evangelists Reid Saunders and Jose Zayas. What a joy to minister right alongside them in this effort! In total, more than 68,000 people were reached in person through 15 different live events. Digital outreach efforts-including social media and television-helped reach millions more with the Good News in the days leading up to the festival (thanks to the work of the local television ministry as well as our awesome digital evangelism team). A massive Bible distribution effort, in partnership with Bibles for the World, helped distribute more than 60,000 copies of the Gospel of John and the New Testament in Urdu, the local language. We even had the chance to translate Andrew's book, The Secret Life of a Fool, into Urdu and distribute 10,000 copies throughout the region. Events during the week in Karachi included medical clinics, street ministry, an outreach event for youth, gatherings to encourage and train local church leaders, ministry to prisoners, and an outreach to the poor brick-workers living just outside the city of Hyderabad. Also, proving to be a first for the region, Wendy led two outreaches specifically for women, sharing the Good News with nearly 4,000 individuals. The week culminated in a massive, two-day, open-air festival in the heart of Karachi. Andrew shared the Good News one night, and Reid Saunders shared the Good News the other night. A live broadcast took the messages from both nights to millions throughout the region on Shine Star TV. The broadcast resulted in more than 12,930 calls and texts to trained counselors who led more than 7,960 of those individuals in personal commitments to Jesus Christ. That's not including the 17,000 who indicated a decision for Jesus in person at the events. In total, through all events and outreaches, more than 26,838 people indicated a decision for Christ. Praise the Lord! Festival Manchester Manchester, England June 23-July 3, 2022 Partnering with The Message Trust, more than 300 local churches, and thousands of local believers, our effort together proclaimed the Gospel on a massive scale, introducing thousands of people to Jesus Christ in Manchester and throughout the entire region. In addition to the major evangelistic festival at Wythenshawe Park on July 1-3, this campaign included dozens of initiatives reaching key groups throughout the region. Outreaches included events such as a skate night for youth, banquets for the homeless, a women's dinner, a business and civic leaders' dinner, a Latin outreach, prison ministry, and the festival itself. And in the months leading up to the festival, we saw the Lord move powerfully through school tours, Friendship Evangelism Training, "Love Your Neighbor" outreaches, and so much more. The 3-day evangelistic festival included performances by the likes of Goodboys, Lecrae, Matt Redman, Guvna B, Kingdom Choir, LZ7, Soulbox, Philippa Hanna, Brightline, OTC, Amongst Wolves, Galactus Jack, Soul Children's Choir, Saintz, and Sovereign. Andrew Palau shared a clear Gospel message and challenged those in the crowd-and those who tuned in online-to give their lives to Jesus Christ. The free festival also hosted a funfair, a Kids Zone, a skatepark, and multiple presentations of the Gospel. Through this campaign, over 65,000 people were reached in person with the Good News and more than 4,800 people responded to the Gospel! Count It Right Festival Cairo, Egypt October 6-9, 2022 It was a privilege for our team to once again be invited by Kasr El Dobara Evangelical Church to work with a network of 130 Egyptian churches to help accomplish the Count It Right Festival just outside Cairo, Egypt. The 3-day, multi-faceted festival was held at Beit El Wadi, an extraordinary sports camp owned and operated by Kasr El Dobara Evangelical Church. During the 3-day festival, more than 17 tents housed activities and experiences for individuals of all ages and backgrounds. From visual arts to drama, family counseling to action sports, there was something for everyone. Each night culminated in a large gathering of several thousand people where Andrew and Pastor Sameh took turns sharing a clear Gospel message. Throughout the weekend-twice a day, six times total-Wendy Palau also shared in special breakout sessions for women. The focus of her teaching was on biblical encounters between Jesus and women from the New Testament. She was able to encourage each group to find their true identity in how Jesus sees them. As a result of the effort, more than 3,800 people responded to the Good News and were followed up by local churches. Buenos Aires Festival with Andrew Palau Buenos Aires, Argentina November 14-19, 2022 Joining with more than 1,000 local churches and thousands of local believers, our effort together in Buenos Aires proclaimed the Gospel on a massive scale, introducing hundreds of thousands of people to Jesus Christ. In addition to the major evangelistic festival at Bosques de Palermo on November 18 and 19, this campaign included several initiatives reaching key groups throughout the region. Outreaches included two major gatherings for women, a business and civic leaders' luncheon, two prison outreaches, meetings with several government officials, a pastor's conference, a gathering for younger evangelists, and the festival itself. The two-day, evangelistic festival featured musical artists Manuel Wirzt, Patricia Sosa, Alex Campos, Redimi2, Funky, Kike Pavon, Rodrigo Tapari, Marisol Park, Ano Cero, DJ PV, Rescate, Jesus Warriors, Martin Russo, Gabriel Bazan, and German Barcelo. Andrew Palau shared a clear Gospel message and challenged those in the crowd-and those who tuned in online-to give their lives to Jesus Christ. It also hosted a children's zone which included games, clowns, jugglers, plays, songs, and a special program for the youngest members of the family. Through this festival, we saw more than 20,000 people respond to the Gospel! | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,510,877 | ExpenseAmt |
| Revenue | -$15,330 | RevenueAmt |
| Desc | CT CityFest Southwest Connecticut August 24-28, 2022 Over 175 churches partnered together to serve Southwest Connecticut and proclaim a powerful message of hope in Jesus through multiple evangelistic gatherings, training events, and community service initiatives. Andrew led multiple outreaches and gatherings throughout the region during "festival week," including a gathering for young professionals and civic and business leaders, a youth worship and prayer night, and two gatherings for women led by Wendy Palau. CT CityFest with Andrew Palau helped foster greater unity and challenged followers of Christ to serve their neighbors in increasing ways through the CityServe movement. Through this collaboration, local churches have seen open doors for the improvement of the life, heart, and hope of the region. The churches used the effort to focus on specific areas of need, including foster care and adoption, education, and food insecurity. During the festival weekend, CT CityFest featured award-winning artists TobyMac, Lecrae, We Are Messengers, Megan Duke, Zenzo and Impact Music, and AGT semi-finalist Amanda Mammana. There was a special kids' outreach (in partnership with Kids Blitz), an action sports demonstration (in partnership with The Stunt Dudes), and multiple presentations of the Gospel throughout the day. In the evening, Andrew shared a clear Gospel message with those in the crowd as well as those who tuned in online. In addition to the 22,000 people who attended the festival, more than 47,000 people tuned in for the livestream online in both English and Spanish. It's amazing to witness what God is doing on the ground, but also online, through a festival! | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,506,572 | ExpenseAmt |
| Revenue | $159,800 | RevenueAmt |
| Desc | Digital Ministry Since its inception, the Palau Association has used media to take the message of the Gospel around the world. Today, our impact through media has expanded to include continent-wide radio and television broadcasts, bestselling books, a massive Internet presence, multiple social media channels, extensive digital evangelism strategies, and online training courses for pastors and evangelists throughout Latin America. And that's just the beginning. In 2022, we reached more than 770 million people with Gospel ads, led 12.4 million people to full Gospel presentations, directed 2.3 million people to indicate a decision for Christ, and enrolled 266,893 people into our email discipleship program. Hope with God & Si Hay Esperanza In 2019, the Palau Association acquired a powerful, ongoing ministry initiative known as Hope with God. This growing website and social media community shares the Gospel through targeted Facebook ads and encourages people in their faith through an active Facebook community. During 2020 and 2021, our Hope with God platform reached millions with hope amidst the years where many felt hopeless and uncertain due to the pandemic. And in 2022, that impact only continued to grow as we launched a parallel strategy for the Spanish-speaking world, called Si Hay Esperanza. Our discipleship content-including daily videos from Andrew and Wendy Palau, prayer posts, and Bible reading plans-reaches millions week after week. YouVersion Devotionals Through our partnership with YouVersion, we publish devotional and new believer content directly onto this trusted platform. By the end of 2022, we were hosting 28 reading plans with subscriptions from 235,184 people. A key aim is to funnel decision-makers right to the Bible app where they can access God's Word in their native language, subscribe to plans with notifications to be in the Word daily, and even search for a local church as YouVersion rolls out their new local church feature. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | GrantGrantAmt | DescDesc | RevenueRevenueAmt |
|---|---|---|---|
| $1,283,640 | $228,323 | Made New Made New is the Palau Association's 50-day discipleship series which reflects on how God makes us new from head to toe, inside and out. Launched in 2022, it is now available as an e-book and email series, allowing new believers to set their own pace or follow a 50-day plan. Hope with God Radio Building on the long-term success of Luis' radio ministry, we have recently updated our radio program by launching Hope with God Radio, featuring curated messages from both Andrew and Wendy Palau. This daily radio program focuses on topics of faith, the Gospel, and hope found in God. These messages are aimed toward both believers and unbelievers and reach all across the world with encouragement only possible with the truth of Scripture. CID* Talks June 24-25, 2022 Our Latin team has been building a digital platform to host Ted Talk-style events and videos featuring industry leaders from across the Latin world. Presenters bring their best ideas from their fields and explore how we might apply these insights to evangelism, the Church, and advancing the Gospel around the globe. In 2022, we hosted a live in-person and online event featuring TED Talk-style conversations with some of the most influential social media personalities in the Latin world who identify as Christians. The program reached more than 1,800 people in person and 132,048 people online via Facebook, Twitch, YouTube, and Instagram. *Conferencias Inspiradas de Diseno, translated Design Inspired Conferences Instituto Biblico Luis Palau The Luis Palau Association has spent more than a decade training Spanish-speaking pastors and leaders with powerful, in-depth online curriculum. Working with several strategic partners, this online Bible Institute has grown to become a valuable training resource for leaders throughout the Spanish-speaking world, having trained tens of thousands of individuals. More than 63,000 students have registered for this program since its inception. Palau Prayer Team In 2015, the Palau Association accomplished a massive evangelistic effort and launched a long-term, region-wide service initiative in the New York City Tri-State area. A small team of people from around the nation committed to praying for the campaign every step of the way. This team grew into a national movement of men and women, committed to praying for revival through the Luis Palau Association's efforts in New York City and around the nation. In 2021, that vision grew. The National Women's Prayer Team took on a global focus and became the Palau Prayer Team. The Palau Prayer Team is a special group of individuals from across the globe who are committed to praying for spiritual revival throughout our nation and world. This team gathers quarterly to pray over the needs of every continent, the ins and outs of Palau campaigns, and the spreading of the Good News to reach many people through LPA's endeavors. | |
| $1,070,655 | $139,493 | Global Network of Evangelists Just as important as direct Gospel proclamation, we've spent 20-plus years working to identify, affirm, equip, and mobilize thousands of partner evangelists around the world through our Global Network of Evangelists (GNE). GNE desires to accelerate evangelism worldwide and elevate evangelism at the city and national levels. It also seeks to identify and form networks of evangelists in countries around the world; help cities develop strategic Evangelism Teams to guide their passion for evangelism toward collaborative action; and identify, affirm, equip, and mobilize younger evangelists. In 2022, our GNE team held their first in-person Regional Connect gatherings since the pandemic hit and reconnected with several of our North American members. The team also supported ministries where our members serve, and drew inspiration from the younger generation of emerging evangelists. Of the many milestones achieved in 2022, our Global Network of Evangelists hit 1,855 members, including 57 country networks. Almost half of the applicants approved in 2022 were under the age of 40. Another milestone came about with the growth of Advance. After the launch of the 3-year Advance Mentoring Guide in English came the Thai and Mandarin translations, in addition to the launch of the 3-year Advance Guide in Spanish. Advance is now available in 17 languages. | $123,474 |
| $697,824 | City Gospel Movements Evangelism doesn't happen by default. After decades of hosting festivals in cities around the world, we've learned that without local leaders' sustained focus on evangelism, evangelism momentum will atrophy no matter how energetic a festival may have been. This lesson rings truer than ever before in our own city of Portland, Oregon. And it's why we're so passionate about our ongoing work through the Palau Association's City Gospel Movements Team. Our City Gospel Movements Team exists to celebrate and accelerate collaborative Gospel work by encouraging evangelism in cities across North America. We have an audacious goal to support 100 Evangelism Teams in U.S. cities by the end of 2025, coming alongside collaborative groups of leaders who want to raise the temperature of evangelism in their local context. Highlights on 2022 include: Hosted 95 leaders from 33 cities in Portland for the second annual in-person Evangelism Team Lab. 21 North American cities with Evangelism Teams established 27 North American cities with Evangelism Teams in early formation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,052,119 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $367,816 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $123,474 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $10,739,663 | TotalProgramServiceExpensesAmt |
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| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Scott Kraske | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5036141500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97207 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Kevin Palau | |||||||
| President/Director | 45.0 | Yes (X) | Yes (X) | $166,107 | $0 | $217,797 | |
| Scott Cahill | |||||||
| Chairman/Director | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Scott Hanson | |||||||
| Vice Chairman/Director | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Simon Berry | |||||||
| Secretary/Director | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David R Reisenbigler | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Dr AR Bernard | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Gail A Stockamp | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Howard Dahl | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Jevon Chan | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| John Southard | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mark R Neaman | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Mita Jash | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Rafael Pedace | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Richard Luebke | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Ross M Lindsay III | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Vicki Foster | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Wilson Smith | |||||||
| Director | 1.0 | Yes (X) | $0 | $0 | $0 | ||
| Andrew Palau | |||||||
| Dir. of Festivals | 45.0 | Yes (X) | $152,901 | $0 | $137,193 | ||
| John Ogle | |||||||
| Vice President | 45.0 | Yes (X) | $216,494 | $0 | $105,394 | ||
| Scott Kraske | |||||||
| CFO/Treasurer | 45.0 | Yes (X) | $136,331 | $0 | $46,767 | ||
| Jorge Scopazzo | |||||||
| Producer | 45.0 | $123,780 | $0 | $36,165 | Yes (X) | ||
| Keith Palau | |||||||
| Dir. of Donor Relations | 45.0 | $140,970 | $0 | $49,704 | Yes (X) | ||
| Tracy Roberts | |||||||
| IT Director | 45.0 | $115,821 | $0 | $36,828 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,052,404 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $629,848 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,919,706 | FundraisingAmt |
| All Other Contributions | $13,422,974 | AllOtherContributionsAmt |
| Noncash Contributions | $417,694 | NoncashContributionsAmt |
| Total Contributions | $15,342,680 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Digital Ministry | 900099 | $159,600 | $159,600 |
| Event Fees | 900099 | $123,474 | $123,474 |
| Honorariums | 900099 | $200 | $200 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $283,274 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $113,457 | TotalRevenueColumnAmt |
| Exclusion | $113,457 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,067 | TotalRevenueColumnAmt |
| Exclusion | $3,067 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $97,507 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,492 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $62,015 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,015 | TotalRevenueColumnAmt |
| Exclusion | $62,015 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,744,792 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,744,792 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $2,100 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,919,706 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $609,811 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$607,711 | TotalRevenueColumnAmt |
| Exclusion | -$607,711 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $14,787 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $30,117 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$15,330 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$15,330 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,973 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,973 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,973 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,187,425 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $267,944 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$423,199 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,493 | TotalAmt |
| Program Services | $139,493 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,205 | TotalAmt |
| Program Services | $932,205 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,176,946 | TotalAmt |
| Program Services | $778,009 | ProgramServicesAmt |
| Management And General | $164,053 | ManagementAndGeneralAmt |
| Fundraising | $234,884 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $322,804 | TotalAmt |
| Program Services | $116,565 | ProgramServicesAmt |
| Management And General | $95,081 | ManagementAndGeneralAmt |
| Fundraising | $111,158 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,887,685 | TotalAmt |
| Program Services | $3,064,464 | ProgramServicesAmt |
| Management And General | $497,299 | ManagementAndGeneralAmt |
| Fundraising | $325,922 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,610 | TotalAmt |
| Program Services | $211,724 | ProgramServicesAmt |
| Management And General | $40,368 | ManagementAndGeneralAmt |
| Fundraising | $22,518 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,232 | TotalAmt |
| Program Services | $498,245 | ProgramServicesAmt |
| Management And General | $94,996 | ManagementAndGeneralAmt |
| Fundraising | $52,991 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,153 | TotalAmt |
| Program Services | $175,906 | ProgramServicesAmt |
| Management And General | $33,538 | ManagementAndGeneralAmt |
| Fundraising | $18,709 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,943 | TotalAmt |
| Management And General | $12,943 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,017 | TotalAmt |
| Management And General | $48,017 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $538,964 | TotalAmt |
| Program Services | $415,541 | ProgramServicesAmt |
| Management And General | $79,228 | ManagementAndGeneralAmt |
| Fundraising | $44,195 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $997,281 | TotalAmt |
| Program Services | $997,281 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,602 | TotalAmt |
| Program Services | $268,175 | ProgramServicesAmt |
| Management And General | $126,462 | ManagementAndGeneralAmt |
| Fundraising | $34,965 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,617 | TotalAmt |
| Program Services | $182,024 | ProgramServicesAmt |
| Management And General | $37,281 | ManagementAndGeneralAmt |
| Fundraising | $34,312 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $380,315 | TotalAmt |
| Program Services | $185,095 | ProgramServicesAmt |
| Management And General | $141,124 | ManagementAndGeneralAmt |
| Fundraising | $54,096 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,404,755 | TotalAmt |
| Program Services | $983,066 | ProgramServicesAmt |
| Management And General | $206,499 | ManagementAndGeneralAmt |
| Fundraising | $215,190 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $322,085 | TotalAmt |
| Program Services | $148,328 | ProgramServicesAmt |
| Management And General | $47,346 | ManagementAndGeneralAmt |
| Fundraising | $126,411 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,509 | TotalAmt |
| Program Services | $11,978 | ProgramServicesAmt |
| Management And General | $267,516 | ManagementAndGeneralAmt |
| Fundraising | $17,015 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,349 | TotalAmt |
| Program Services | $152,950 | ProgramServicesAmt |
| Management And General | $31,068 | ManagementAndGeneralAmt |
| Fundraising | $27,331 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival Production | $1,114,094 | $1,114,094 | ||
| Radio and Television | $291,604 | $291,604 | ||
| Printing | $185,365 | $72,916 | $27,249 | $85,200 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,094,628 | TotalAmt |
| Program Services | $10,739,663 | ProgramServicesAmt |
| Management And General | $1,950,068 | ManagementAndGeneralAmt |
| Fundraising | $1,404,897 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,119,674 | BOYAmt |
| EOY | $5,103,137 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $987 | BOYAmt |
| EOY | $2,774 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,486 | BOYAmt |
| EOY | $268,919 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,111,627 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,025,473 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,241,265 | BOYAmt |
| EOY | $1,086,154 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,866,503 | BOYAmt |
| EOY | $8,734,360 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $643,281 | BOYAmt |
| EOY | $963,013 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,968,196 | BOYAmt |
| EOY | $16,158,357 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $710,227 | BOYAmt |
| EOY | $584,444 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $628,200 | BOYAmt |
| EOY | $966,209 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,338,427 | BOYAmt |
| EOY | $1,550,653 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,495,695 | BOYAmt |
| EOY | $14,409,702 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,074 | BOYAmt |
| EOY | $198,002 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,629,769 | BOYAmt |
| EOY | $14,607,704 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,968,196 | BOYAmt |
| EOY | $16,158,357 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,092,797 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$114,862 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,556,418 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,866,621 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,595,561 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,108,938 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,342,680 | CurrentTaxYearAmt |
| Total | $72,470,218 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,556,418 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,866,621 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,595,561 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,108,938 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,342,680 | CurrentTaxYearAmt |
| Total | $72,470,218 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,225,227 | SubstantialContributorsTotAmt |
| Public Support Total170 | $69,244,991 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,314 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $169,109 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,999 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90,642 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $214,031 | CurrentTaxYearAmt |
| Total | $637,095 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $57,145 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,702 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,727 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,777 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,973 | CurrentTaxYearAmt |
| Total | $161,324 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $73,268,637 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $641,614 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.9451 | PublicSupportCY170Pct |
| Public Support PY170 | 0.9617 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - OTHER INCOME, COLUMN A - 57145.0, COLUMN B - 34702.0, COLUMN C - 38727.0, COLUMN D - 24777.0, COLUMN E - 5973.0, COLUMN F - 161324.0; | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $378,000 | OtherCostOrOtherBasisAmt |
| Book Value | $378,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,767,611 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,126,013 | DepreciationAmt |
| Book Value | $641,598 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $966,016 | OtherCostOrOtherBasisAmt |
| Depreciation | $899,460 | DepreciationAmt |
| Book Value | $66,556 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,086,154 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Website Design | $0 |
| Financing leases - right-of-use assets | $230,127 |
| Annunity Contracts with Insurance Company | $127,158 |
| Cash Surrender Value of Life Insurance | $605,728 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $963,013 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred compensation | $732,886 |
| Financing lease obligations | $233,323 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $966,209 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $27,474,863 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$114,862 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $11,756,997 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $645,303 | OtherRevenueAmt |
| Revenue Not Reported | $12,287,438 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,187,425 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,187,425 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,496,928 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $11,756,997 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $11,756,997 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,739,931 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$645,303 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$645,303 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,094,628 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | Fundraising expense - 609811 Rental Expense - 35492 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Fundraising expense allocated to Special Events - -609811 Rent Expense - -35492 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (12 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Sub-Saharan Africa | 0 | 0 | Grantmaking | Grants to Recipients Located in Region | $21,929 |
| South America | 0 | 0 | Grantmaking | Grants to Recipients Located in Region | $5,400 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Grantmaking | Grants to Recipients Located in Region | $520,210 |
| South Asia | 0 | 0 | Grantmaking | Grants to Recipients Located in Region | $231,823 |
| Central America and the Caribbean | 0 | 0 | Grantmaking | Grants to Recipients Located in Region | $2,843 |
| Middle East and North Africa | 0 | 0 | Grantmaking | Grants to Recipients Located in Region | $150,000 |
| South America | 0 | 3 | Program Services | Evangelistic outreach | $2,199,931 |
| Sub-Saharan Africa | 0 | 7 | Program Services | Evangelistic outreach | $237,426 |
| Europe (Including Iceland and Greenland) | 0 | 6 | Program Services | Evangelistic outreach | $401,360 |
| East Asia and the Pacific | 0 | 0 | Program Services | Evangelistic outreach | $23,794 |
| South Asia | 0 | 0 | Program Services | Evangelistic outreach | $19,903 |
| Middle East and North Africa | 0 | 0 | Program Services | Evangelistic outreach | $41,610 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 16 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Subtotal Spent | $3,856,229 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $3,856,229 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (6 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| South Asia | Used to fund purchases of food, clothing, education, and evangelism for orphans. | $228,323 | Wire Transfer |
| Sub-Saharan Africa | Christian evangelism | $7,500 | Wire Transfer |
| Europe (Including Iceland and Greenland) | Christian evangelism | $500,119 | Wire Transfer |
| Middle East and North Africa | Christian evangelism | $150,000 | Wire Transfer |
| Sub-Saharan Africa | Christian evangelism | $7,626 | Wire Transfer |
| Europe (Including Iceland and Greenland) | Christian evangelism | $15,000 | Wire Transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 6 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds | Follow-up visits and phone calls are made to monitor program progress and accomplishments. The organization has also done occasional field audits, receives regular ministry reports, and in some cases, has board representation. |
| Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual |
| Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements | EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Palm Beach PC | Event1Nm |
| Gross Receipts Event1 | $742,745 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $742,745 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $0 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $212,174 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $11,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $31,966 | OtherDirectExpensesEvent1Amt |
| Event2 | Scottsdale PC | Event2Nm |
| Gross Receipts Event2 | $649,480 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $649,480 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $0 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $108,958 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $24,105 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $529,581 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $527,481 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $2,100 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $147,900 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $23,750 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $49,958 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $1,921,806 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,919,706 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $2,100 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $469,032 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $34,750 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $106,029 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $609,811 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$607,711 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Alpha USA | |||||||
| PO Box 7491 | Carol Stream | IL | 60197 | 133962840 | 501(c)(3) | $55,200 | Future evangelistic outreach efforts |
| New Hope Community Church | |||||||
| 1350 S Hwy 395 | Hermiston | OR | 97838 | 931106193 | 501(c)(3) | $8,643 | Future evangelistic outreach efforts |
| Outreach Media Group | |||||||
| 5550 Tech Center Drive | Colorado Springs | CO | 80919 | 841720344 | 501(c)(3) | $10,000 | Future evangelistic outreach efforts |
| Pulse | |||||||
| 34 13th Ave NE Ste B001 | Minneapolis | MN | 55413 | 411993588 | 501(c)(3) | $10,000 | Future evangelistic outreach efforts |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | Follow-up visits and phone calls are made to monitor program progress and accomplishments. The organization has also done occasional field audits, receives regular ministry reports, and in some cases, has board representation. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kevin Palau | ||||||||||||||
| President/Director | $137,305 | $0 | $25,000 | $0 | $3,802 | $0 | $37,150 | $0 | $180,647 | $0 | $383,904 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $194,207 | $0 | $20,000 | $0 | $2,287 | $0 | $24,046 | $0 | $81,348 | $0 | $321,888 | $0 | $0 | $0 |
| Andrew Palau | ||||||||||||||
| Dir. of Festivals | $121,117 | $0 | $20,000 | $0 | $11,784 | $0 | $30,399 | $0 | $106,794 | $0 | $290,094 | $0 | $0 | $0 |
| Scott Kraske | ||||||||||||||
| CFO/Treasurer | $125,308 | $0 | $10,000 | $0 | $1,023 | $0 | $14,973 | $0 | $31,794 | $0 | $183,098 | $0 | $0 | $0 |
| Keith Palau | ||||||||||||||
| Dir. of Donor Relations | $130,732 | $0 | $10,000 | $0 | $238 | $0 | $15,964 | $0 | $33,740 | $0 | $190,674 | $0 | $0 | $0 |
| Jorge Scopazzo | ||||||||||||||
| Producer | $113,547 | $0 | $10,000 | $0 | $233 | $0 | $8,766 | $0 | $27,399 | $0 | $159,945 | $0 | $0 | $0 |
| Tracy Roberts | ||||||||||||||
| IT Director | $113,572 | $0 | $2,000 | $0 | $249 | $0 | $8,289 | $0 | $28,539 | $0 | $152,649 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Travel for companions | LPA pays for travel for Andrew Palau's children when Andrew and his wife, Wendy, are both speaking at LPA events. This companion travel goes through the LPA pre-approval process and is reviewed by a board member. The benefit is included in taxable compensation. Per the board approved policy, spouse travel is occasionally approved for employees that are required to travel extensively for their jobs. John Ogle and Kevin Palau travelled with their spouses in 2022. The benefit is included in taxable compensation. |
| Schedule J, Part I, Line 1a Housing allowance or residence for personal use | Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. The following persons received ministerial housing allowances during 2022, none of which was included taxable compensation: -Kevin Palau -Andrew Palau |
| Schedule J, Part I, Line 7 Non-fixed payments | In 2022, the LPA board approved non-fixed payments classified as bonuses for the following individuals: Kevin Palau John Ogle Scott Kraske Andrew Palau Keith Palau Jorge Scopazzo Tracy Roberts |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Andrew Palau | |||
| Family Relationship to Kevin Palau, President | $290,094 | Compensation | false |
| Keith Palau | |||
| Family Relationship to Kevin Palau, President and Andrew Palau, Dir of Festivals | $190,673 | Compensation | false |
| Kevin Palau | |||
| Family Relationship to Andrew Palau, Dir. of Festivals | $383,984 | Compensation | false |
| Laney Palau | |||
| Family Relationship to Kevin Palau, President | $76,946 | Compensation | false |
| Patricia Palau | |||
| Family Relationship to Kevin Palau, President and Andrew Palau, Dir of Festivals | $55,184 | Compensation | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV | FormAndLineReferenceDesc |
| Explanation | Explanation for including Kevin Palau and Andrew Palau in Schedule L, Part IV and Form 990, Part VII, Section A: The instructions to Schedule L (Form 990), Part IV state that compensation reported in Form 990, Part VII, Section A does not have to be reported in Schedule L, Part IV, "...unless the compensation was to a family member of another person reported in Form 990, Part VII, Section A." | ExplanationTxt |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 13 | ContributionCnt |
| Noncash Contributions Rpt F990 | $414,194 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Cars and other vehicles - Number of contributions received, not the number of items donated. Securities - Publicly traded - Number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,283,640 including grants of $ 228,323) Made New Made New is the Palau Association's 50-day discipleship series which reflects on how God makes us new from head to toe, inside and out. Launched in 2022, it is now available as an e-book and email series, allowing new believers to set their own pace or follow a 50-day plan. Hope with God Radio Building on the long-term success of Luis' radio ministry, we have recently updated our radio program by launching Hope with God Radio, featuring curated messages from both Andrew and Wendy Palau. This daily radio program focuses on topics of faith, the Gospel, and hope found in God. These messages are aimed toward both believers and unbelievers and reach all across the world with encouragement only possible with the truth of Scripture. CID* Talks June 24-25, 2022 Our Latin team has been building a digital platform to host Ted Talk-style events and videos featuring industry leaders from across the Latin world. Presenters bring their best ideas from their fields and explore how we might apply these insights to evangelism, the Church, and advancing the Gospel around the globe. In 2022, we hosted a live in-person and online event featuring TED Talk-style conversations with some of the most influential social media personalities in the Latin world who identify as Christians. The program reached more than 1,800 people in person and 132,048 people online via Facebook, Twitch, YouTube, and Instagram. *Conferencias Inspiradas de Diseno, translated Design Inspired Conferences Instituto Biblico Luis Palau The Luis Palau Association has spent more than a decade training Spanish-speaking pastors and leaders with powerful, in-depth online curriculum. Working with several strategic partners, this online Bible Institute has grown to become a valuable training resource for leaders throughout the Spanish-speaking world, having trained tens of thousands of individuals. More than 63,000 students have registered for this program since its inception. Palau Prayer Team In 2015, the Palau Association accomplished a massive evangelistic effort and launched a long-term, region-wide service initiative in the New York City Tri-State area. A small team of people from around the nation committed to praying for the campaign every step of the way. This team grew into a national movement of men and women, committed to praying for revival through the Luis Palau Association's efforts in New York City and around the nation. In 2021, that vision grew. The National Women's Prayer Team took on a global focus and became the Palau Prayer Team. The Palau Prayer Team is a special group of individuals from across the globe who are committed to praying for spiritual revival throughout our nation and world. This team gathers quarterly to pray over the needs of every continent, the ins and outs of Palau campaigns, and the spreading of the Good News to reach many people through LPA's endeavors. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,070,655 including grants of $ 139,493)(Revenue $ 123,474) Global Network of Evangelists Just as important as direct Gospel proclamation, we've spent 20-plus years working to identify, affirm, equip, and mobilize thousands of partner evangelists around the world through our Global Network of Evangelists (GNE). GNE desires to accelerate evangelism worldwide and elevate evangelism at the city and national levels. It also seeks to identify and form networks of evangelists in countries around the world; help cities develop strategic Evangelism Teams to guide their passion for evangelism toward collaborative action; and identify, affirm, equip, and mobilize younger evangelists. In 2022, our GNE team held their first in-person Regional Connect gatherings since the pandemic hit and reconnected with several of our North American members. The team also supported ministries where our members serve, and drew inspiration from the younger generation of emerging evangelists. Of the many milestones achieved in 2022, our Global Network of Evangelists hit 1,855 members, including 57 country networks. Almost half of the applicants approved in 2022 were under the age of 40. Another milestone came about with the growth of Advance. After the launch of the 3-year Advance Mentoring Guide in English came the Thai and Mandarin translations, in addition to the launch of the 3-year Advance Guide in Spanish. Advance is now available in 17 languages. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 697,824 including grants of $) City Gospel Movements Evangelism doesn't happen by default. After decades of hosting festivals in cities around the world, we've learned that without local leaders' sustained focus on evangelism, evangelism momentum will atrophy no matter how energetic a festival may have been. This lesson rings truer than ever before in our own city of Portland, Oregon. And it's why we're so passionate about our ongoing work through the Palau Association's City Gospel Movements Team. Our City Gospel Movements Team exists to celebrate and accelerate collaborative Gospel work by encouraging evangelism in cities across North America. We have an audacious goal to support 100 Evangelism Teams in U.S. cities by the end of 2025, coming alongside collaborative groups of leaders who want to raise the temperature of evangelism in their local context. Highlights on 2022 include: Hosted 95 leaders from 33 cities in Portland for the second annual in-person Evangelism Team Lab. 21 North American cities with Evangelism Teams established 27 North American cities with Evangelism Teams in early formation |
| Form 990, Part VI, Line 15b Section B | Salaries for officers are set by the independent compensation committee of the board of directors. On an annual basis, the compensation committee reviews comparability data, determines the salary increases for officers and communicates the decision to ministry management. Form 990s of similar organizations and compensation surveys from multiple sources. The process and decisions are documented in board minutes. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The organization has an Executive Committee that is comprised of the President, Board Chairman, Board Vice-Chairman and Board Secretary. This committee shall study and recommend policies relating to all programs and services of LPA. It shall have the authority to act for the board on all matters except for dissolving the corporation, hiring or firing the Chief Executive, entering into major contracts outside the scope of the board-approved budget, making significant changes to the board-approved budget, adopting or eliminating major programs, buying or selling property, amending the bylaws, changing any policies that the board determines may be changed only by the board, so long as the Executive Committee determines that it would be imprudent to wait for the next board meeting to take such as action. With respect to any action taken on behalf of the board, (1) the Executive Committee is required to report the action to the board within 10 days, and (2) the board must approve the action at the next board meeting. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | Andrew Palau and Kevin Palau - Family relationship |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The Form 990 is prepared by an independent CPA firm. It is also reviewed by LPA management in detail and then a copy is provided to the board before it is filed with the Internal Revenue Service. |
| Form 990, Part VI, Line 12c Conflict of interest policy | All transactions are monitored by top management and reviewed for conflicts of interest. All contracts entered into are reviewed and approved by an officer of the organization. Additionally, all officers and board members sign statements on an annual basis declaring any potential conflicts. The CFO/Treasurer is responsible for reviewing the signed statements. The President reviews the CFO/Treasurer's statement. Should any conflicts of interest be identified, the board member or officer with the interest would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| Form 990, Part VI, Line 19 Required documents available to the public | The governing documents, conflict of interest policy, and financial statements are available upon request. |
| Form 990, Part VIII, Line 11d Other Miscellaneous Revenue | Other Income - Total Revenue: 5973, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 5973; |
| Form 990, Part VII and Schedule J, part II | Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Livin It LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Extreme sports evangelism | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Luis Palau Association | BusinessNameLine1Txt |