LUIS PALAU ASSOCIATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-10-18
- IRS object ID
- 202232919349301458
- Schema version
- 2021v4.2
- 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 | 2022-10-18T15:17:31-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | 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 | 3050 Saturn Street Suite 104 | AddressLine1Txt |
| City | Brea | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | 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 | Scott Kraske | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 5036141500 | PhoneNum |
| Signature | 2022-10-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | 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 |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ashley Peabody | PreparerPersonNm |
| PTIN | P01385870 | PTIN |
| Phone | 5055022746 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kevin Palau | PrincipalOfficerNm |
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 | $23,454,405 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | 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 | 58 | TotalEmployeeCnt |
| Total Volunteers | 4000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,595,561 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,108,938 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,085 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $66,810 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$80,139 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,229 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$212,209 | PYOtherRevenueAmt |
| CY Other Revenue | -$511,526 | CYOtherRevenueAmt |
| PY Total Revenue | $12,305,298 | PYTotalRevenueAmt |
| CY Total Revenue | $16,675,451 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $658,787 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $618,099 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,002,684 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,149,503 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,397,211 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,228,987 | PYOtherExpensesAmt |
| CY Other Expenses | $4,846,628 | CYOtherExpensesAmt |
| PY Total Expenses | $9,890,458 | PYTotalExpensesAmt |
| CY Total Expenses | $11,614,230 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,414,840 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,061,221 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,532,231 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,968,196 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,949,156 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,338,427 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,583,075 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,629,769 | 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 | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,294,733 | ExpenseAmt |
| Desc | SPACE COAST CITYFEST // MARCH 6-7, 2021After more than two years of active preparation and prayer, thousands of followers of Jesus and hundreds of churches throughout Brevard County, Florida came together for Space Coast CityFest with Andrew Palau, culminating in a free, two-day, evangelistic festival at Space Coast Daily Park on March 6 and 7. Hosted by over 200 churches, businesses, and nonprofits, this year-long, region-wide campaign focused on serving the region and proclaiming a powerful message of hope in Jesus through multiple evangelistic gatherings, training events, and community service initiatives. In an effort to expand the reach of Space Coast CityFest and this message of hope, Andrew Palau led multiple outreaches and gatherings throughout the region during festival week. Events included prison outreaches, a first responders' breakfast, an evangelistic luncheon for civic and business leaders, and two outreach gatherings for women led by Wendy Palau. All this was in the lead-up to the two-day festival featuring award-winning artists Casting Crowns, Zach Williams, Mac Powell, Mandisa, Social Club Misfits, and Andy Mineo. Andrew Palau shared a clear Gospel message each night and challenged those in the crowd--and those who tuned in online--to give their lives to Jesus Christ. The festival also hosted a family fun stage, stunt demos from professional skaters, BMX, and FMX athletes (in partnership with The Stunt Dudes), and multiple presentations of the Gospel. This event marked 14 years since the Palau Association last came to Florida. The last citywide campaign in 2007 was led by Luis and established many long-term relationships. With Space Coast CityFest acting as a catalyst, this fresh movement also provided opportunities for the churches of Brevard County to set aside differences and unite in service. In an effort that has come to be known as CityServe Brevard, the churches are focusing on several areas of need including foster care and adoption, school partnerships, ending homelessness and hunger, helping at-risk families and neighborhood revitalization, and bringing awareness to the opioid crisis and mental health.GREATER HERMISTON CITYFEST // AUGUST 28, 2021Thousands of followers of Jesus throughout Umatilla and Morrow Counties in Eastern Oregon came together for Greater Hermiston CityFest with Andrew Palau, leading up to a free evangelistic festival in the heart of the community at Butte Park on August 28. More than 60 churches, businesses, and nonprofits partnered together in this year-long, region-wide campaign that focused on serving the region and proclaiming the Good News of Jesus by way of evangelistic gatherings, training events, and community service initiatives. Andrew led multiple outreaches and gatherings throughout the region during "festival week," including Fiesta Latina (an event geared towards Spanish speakers), and an evangelistic luncheon for civic and business leaders. Wendy Palau led a gathering for women. Greater Hermiston CityFest featured award-winning artists Danny Gokey, We Are Messengers, George Moss, and Marisol Park. There was a special outreach for kids (in partnership with Kids Blitz), as well as 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, reaching thousands in person as well as many more watching online. With much encouragement to give their lives to Jesus Christ, we saw 302 people accept that invitation and make a decision for Christ. In total, more than 6,200 people were reached in-person with the Good News as a result of this campaign. Partnering alongside the "I Love My City" movement, Greater Hermiston CityFest also provided opportunities for the churches of Umatilla and Morrow counties to unite in service, including a long-term focus on prison ministry with the help of Andrew Palau.FUTURE US FESTIVALS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,986,560 | ExpenseAmt |
| Grant | $277,856 | GrantAmt |
| Revenue | $23,502 | RevenueAmt |
| Desc | LOVE MALAWI FESTIVAL // SEPTEMBER 27-OCTOBER 3, 2021Love Malawi Festival proved to be yet another powerful example of God's grace and favor over Andrew and Wendy Palau's ongoing evangelistic work. Uniting more than 2,250 local churches for two weeks of evangelistic ministry, this campaign helped saturate four cities with the clear Good News and led more than 37,922 people to indicate a decision to follow Jesus Christ. In total--combining all events during the two-week campaign--more than 150,000 people were reached in person with a clear Gospel message. Many more were reached through an extensive media campaign, including national television broadcasts of Andrew's messages from the prisons as well as the final weekend's evening messages, on one of Malawi's top national television networks. Wendy also joined Andrew in preaching the Gospel at several of the events, including one of the prison outreaches (a first for Wendy) and a women's dinner (with the first lady of Malawi sharing her testimony). Focusing attention in and around the city of Blantyre, this campaign was built off the tremendous impact of Andrew and Wendy's previous campaign in Malawi in 2016.After experiencing great growth in church unity and significant impact of the Gospel in the city of Lilongwe in 2016 as well as exciting outreaches in the large refugee camp known as Dzaleka, it was pure joy that the national leaders, including the current president of the nation, invited the team back for renewed efforts in Blantyre and the surrounding area. The entire campaign included more than 50 outreach events over a two-week period. It culminated in a massive three-day festival in the heart of Blantyre, complete with live music from Don Moen, Brandon Burke, and several local artists; action sports (with the partnership of The Stunt Dudes), and a children's area (led by local churches). Andrew shared the Good News with the crowd each night, while more than 1,800 local believers (who were trained by our team) helped counsel and follow up each new believer at the festival. As is the case in all Palau campaigns, ministry partners stood with us to help saturate the city. Empowering local evangelists and believers with tools and opportunities, they helped spread the Word in prison outreaches, eyeglass clinics, school assemblies, sports tournaments, visits to orphanages, and through evangelistic dinners for key groups of individuals. Andrew and Wendy also invited 8 partner evangelists--from 7 nations--to help spread the Good News throughout the surrounding area, partnering with local churches to hold evangelistic festivals and gatherings in the cit | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,289,168 | ExpenseAmt |
| Revenue | $4,914 | RevenueAmt |
| Desc | DIGITAL MEDIASince 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.HOPE WITH GODIn 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, our Hope with God platform reached millions with hope amidst a year where many felt hopeless and uncertain due to the pandemic. And in 2021, that impact continued to grow. We have seen how this platform gives us the ability to reach people in the hardest-to-reach places of the world. Right where they are, we can share the Good News of Jesus, offering them eternal hope that can change their lives. Hope with God also offers community through our Facebook page consisting of nearly 20 million people from around the world, and the opportunity to grow in Jesus through various articles, videos, encouragement, and other resources.I WAS AFRAID DIGITAL OUTREACH // JUNE 2021During June 2021, we blanketed Europe with the Gospel through a targeted digital ad campaign called "I Was Afraid." Led by Andrew and Wendy Palau, along with the help of nine additional contributors from the United Kingdom, this campaign shared stories of individuals finding freedom from their greatest fear through Jesus.NBA FINALS DIGITAL OUTREACH // JULY 2021During the 2021 NBA Finals, the Luis Palau Association launched a strategic, evangelistic ad campaign featuring our friend, Phoenix Sun's Head Coach, Monty Williams' testimony of hope in Christ. Many responded to the Gospel through hearing his testimony. Monty's personal story of devastating loss and overwhelming peace went out to more one million people on social media. Through targeted social media ads, we reached 1,509,675 people. Upon clicking the ad, viewers landed on a clear, written Gospel presentation. More than 29,134 people clicked on the ad and were presented with a clear Gospel presentation.EASTER DIGITAL OUTREACH // APRIL 4, 2021Last Easter, we saw more than 21,000 people indicate a decision for Christ. This year for our Easter digital outreach, we wanted to continue to reach people with the Good News of the resurrection of Jesus. Through six Gospel messages from Andrew and Wendy centering around the theme of death to life in Christ, 21,109 people from 172 nations indicated a decision for Christ during our Easter outreach. People from all walks of life - fathers, mothers, daughters, sons, friends, neighbors -so many of God's children came home to Him this past Easter. From all over the world, people wrote to us and shared their feelings about the decision they made.TAKE THIS FEAR DIGITAL OUTREACH // JULY 2021Our Take This Fear campaign was comprised of five Gospel videos from Wendy Palau. These videos, aimed at women, focused on the top five most common fears women have: death and suffering, losing control, being unhappy, not being enough, and abandonment.LIGHT YOUR WORLD DIGITAL OUTREACH // DECEMBER 2021 - JANUARY 2022To end the 2021 year, we premiered Light Your World: a global, cinematic Gospel experience with music, moving stories of people who were rescued at their darkest moment, and best of all--a clear call to begin a relationship with God. Our joy was to give 35 million people around the world an opportunity to experience the hope of Christ. To invite them to step out of the darkness and into the light of Christ. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | GrantGrantAmt | DescDesc |
|---|---|---|
| $1,028,125 | $230,071 | HOPE WITH GOD RADIOBuilding off the long-term success of Luis' USA radio ministry, we have recently launched our Hope with God Radio program. The Palau Association has always strived to use all forms of media to elevate the work of the Church, remind people of the urgency of the Gospel, and train more individuals in personal evangelism, and that mission hasn't changed. We are excited to see how Hope with God Radio reaches exponentially more people with the Good News of Jesus. Hope with God Radio features curated messages from both Andrew and Wendy about faith, the Gospel, and hope found in God. These messages are aimed toward both believers and unbelievers and will reach all across the world with encouragement only possible with the truth of Scripture.CID TALKS (CONFERENCIAS INSPIRADAS DE DISEO) // OCTOBER 30, 2021How should pastors and leaders address the challenges experienced in this life in a post-pandemic world? That's what CID Talks (Conferencias Inspiradas de Diseo, translated Design Inspired Conferences) aimed to answer through a series of forward-thinking talks from various top Christian leaders. CID Talks reached the entire Latin world with insights and encouragement specific to one of these three areas of interest: pastoral, strategic, or relational. It was broadcast from the ENLACE TV Studio in Dallas, Texas with free registration for Spanish-speaking pastors and leaders.INSTITUTO BIBLICO LUIS PALAU (IBLP)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. This year, we saw more than 1,000 new students join the program. We also added a 2-hour class centered on the topic of grief, focused specifically on those who have lost loved ones to COVID-19. There are also plans in 2022 to continue with the recordings of the "From Woman to Woman" course and start recording a "From Pastor to Pastor" course.NIGHT OF HOPE In order to encourage our friends and supporters, our second annual online Night of Hope took place in October, live from our headquarters in Beaverton, Oregon. Kevin, Andrew, Wendy, and Pat Palau all shared from their hearts, encouraging friends and donors with powerful stories of God's great provision through the year. The online event also kicked off our year-end giving campaign, raising funds for the exciting opportunities ahead in 2022.LEGACY AND MEMORIAL OF LUIS PALAU // MARCH 2021 After a three-year battle with stage IV lung cancer, Luis Palau passed away on March 11, 2021. He was 86 years old. For more than 65 years Luis played an influential role in Christian missions and worldwide evangelism as a powerful speaker, teacher, and author. His ministry took him to more than 80 nations and his campaigns allowed him to present a clear case for Christianity to an audience of more than 1 billion people through television, radio, print, and live events. On March 20, hundreds of friends, family members, ministry partners, and leaders joined together to honor Luis' life and legacy. With heartfelt words from many, it was a somber yet joyous event. More than 115,000 viewed the program online. Andrew Palau shared the clear Gospel during the service, and more than 180 people indicated a commitment to Jesus Christ online as a result!MY LIFE IN SEVEN WORDS // March 2021 Before Luis' homegoing, we published a booklet about his life. From the handwritten margins of his own Bible, and in the format of a 7-day devotional, My Life in Seven Words shares the truths that Luis believed could absolutely change one's life. Our hope and heart behind publishing this was to honor his life, inspire others to live for Christ, and encourage many about eternity. We were able to distribute it worldwide in the days and weeks following his death.STORIES OF HOPE BOOK // Fall 2021 Few things are more powerful than personal stories. When individuals feel the freedom to honestly share their deepest, darkest pain and how God rescued them from their despair, it leads to more stories of redemption and freedom. Wendy's heart has been to create space for other women to share their stories, and in turn, lead others to the saving knowledge of the Lord. And through Wendy's most recent book, that is exactly what she has done. Stories of Hope is an anthology of testimonies from women who came face to face with despair, yet found the undeniable, everlasting hope of Jesus. The desire behind Stories of Hope is for women to read, relate to, and be encouraged by the voices of a diverse group of women testifying to God meeting them in their darkest hours. It's an evangelistic tool to share the hope of Christ through storytelling. |
| $961,432 | CITY GOSPEL MOVEMENTSEvangelism does not 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 true in cities across the nation. And it's why we're so passionate about serving cities through the work of our City Gospel Movements team. Our City Gospel Movements team exists to celebrate and accelerate collaborative Gospel work in cities around the world--encouraging and promoting ongoing prayer, service, and evangelism. And with a special focus between 2021 and 2023 on fueling local Evangelism Teams in 30 North American cities and supporting an additional 50 cities through evangelism resources, our prayer is that we will continue to elevate sharing the Good News worldwide. | |
| $919,265 | $110,172 | GLOBAL NETWORK OF EVANGELISTSFor more than 20 years, the Palau Association has worked to identify, affirm, and equip hundreds of evangelists from all around the world. Whether they are called to share the Gospel through actions sports, youth outreaches, social media, the creative arts, festivals, or any other form of outreach, our desire is to connect them with other like-minded evangelists, encourage them in their work, support them in their partnership with local churches, offer training and insight when necessary, and open doors for ongoing outreach. Between 2021 and 2023, our goals are to establish 50 country networks of evangelists, help build Evangelism Teams in 25 global cities, start 750 Advance Groups, promote collaboration through 200 active partnerships around the world, and directly impact 5,000 partner evangelists. And praise God, He is guiding us in powerful ways toward these specific goals. DIGITAL TRAINING EVENTS While in-person gatherings have been extremely difficult during the pandemic, GNE has been able to gather thousands of evangelists from around the world using multiple digital training events. They have included: Portuguese-speaking Virtual Summit (Spring and Fall 2021) Spanish-speaking Virtual Summit (Fall 2021) English-speaking Virtual Connect Summit (Fall 2021) Participants joined in from 37 countries Virtual Proclaim Young Evangelist Congress (Sept. 2021) 2,942 participants from 533 cities in 63 nations globally Hosted in English, Portuguese and French ADVANCE GROUPS Our regional small group gatherings with biblically-sound curriculum are effectively connecting evangelists to one another and increasing evangelistic vision and passion. To develop the character and skills of an evangelist, groups use a 12-month curriculum developed in partnership with The Message Trust in the United Kingdom. We are currently finalizing two additional years of curriculum which will be available in 2022. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,908,822 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $340,243 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $8,479,283 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 65 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 58 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form1098 C Filed | Yes (1) | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 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 | 45.00 | Yes (X) | Yes (X) | $160,206 | $0 | $131,301 | |
| Dr Luis Palau part year | |||||||
| Evangelist/Director | 45.00 | Yes (X) | Yes (X) | $43,922 | $0 | $21,417 | |
| Scott Cahill | |||||||
| Chairman/Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Scott Hanson | |||||||
| Vice Chairman/Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Simon Berry | |||||||
| Secretary/Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr AR Bernard | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jevon Chan | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Howard Dahl | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Vicki Foster | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mita Jash | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ross M Lindsay III | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Richard Luebke | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark R Neaman | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Rafael Pedace | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| David R Reisenbigler | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Wilson Smith | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| John Southard | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Gail A Stockamp | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| John Ogle | |||||||
| Vice President | 45.00 | Yes (X) | $222,562 | $0 | $57,370 | ||
| Scott Kraske | |||||||
| CFO/Treasurer | 45.00 | Yes (X) | $132,336 | $0 | $42,969 | ||
| Andrew Palau | |||||||
| Dir. of Festivals | 45.00 | $162,928 | $0 | $119,473 | Yes (X) | ||
| Keith Palau | |||||||
| Dir. of Donor Relations | 45.00 | $130,063 | $0 | $47,025 | Yes (X) | ||
| Jorge Scopazzo | |||||||
| Producer | 45.00 | $120,652 | $0 | $34,120 | Yes (X) | ||
| Tracy Roberts | |||||||
| IT Director | 45.00 | $108,348 | $0 | $33,405 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,081,017 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $487,080 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,160,155 | FundraisingAmt |
| Government Grants | $872,850 | GovernmentGrantsAmt |
| All Other Contributions | $15,075,933 | AllOtherContributionsAmt |
| Noncash Contributions | $830,441 | NoncashContributionsAmt |
| Total Contributions | $17,108,938 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Event Fees | 900099 | $56,810 | $56,810 |
| Honorariums | 900099 | $10,000 | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $66,810 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,701 | TotalRevenueColumnAmt |
| Exclusion | $5,701 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,984 | TotalRevenueColumnAmt |
| Exclusion | $2,984 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $81,957 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $29,622 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $52,335 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,335 | TotalRevenueColumnAmt |
| Exclusion | $52,335 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,147,615 | SecuritiesAmt |
| Other | $5,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,147,087 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $528 | SecuritiesAmt |
| Other | $5,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,528 | TotalRevenueColumnAmt |
| Exclusion | $5,528 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,160,155 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $596,536 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$596,536 | TotalRevenueColumnAmt |
| Exclusion | -$596,536 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $10,623 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,709 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,914 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,914 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,777 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,502 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,275 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $24,777 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,675,451 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,416 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$461,903 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,750 | TotalAmt |
| Program Services | $109,750 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508,349 | TotalAmt |
| Program Services | $508,349 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $829,242 | TotalAmt |
| Program Services | $503,899 | ProgramServicesAmt |
| Management And General | $146,745 | ManagementAndGeneralAmt |
| Fundraising | $178,598 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $594,157 | TotalAmt |
| Program Services | $350,504 | ProgramServicesAmt |
| Management And General | $103,974 | ManagementAndGeneralAmt |
| Fundraising | $139,679 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,565,198 | TotalAmt |
| Program Services | $2,637,638 | ProgramServicesAmt |
| Management And General | $571,223 | ManagementAndGeneralAmt |
| Fundraising | $356,337 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,304 | TotalAmt |
| Program Services | $274,025 | ProgramServicesAmt |
| Management And General | $59,249 | ManagementAndGeneralAmt |
| Fundraising | $37,030 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $508,765 | TotalAmt |
| Program Services | $375,966 | ProgramServicesAmt |
| Management And General | $82,131 | ManagementAndGeneralAmt |
| Fundraising | $50,668 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281,837 | TotalAmt |
| Program Services | $208,559 | ProgramServicesAmt |
| Management And General | $45,094 | ManagementAndGeneralAmt |
| Fundraising | $28,184 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,285 | TotalAmt |
| Management And General | $36,285 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,650 | TotalAmt |
| Management And General | $47,650 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $611,013 | TotalAmt |
| Program Services | $423,141 | ProgramServicesAmt |
| Management And General | $94,477 | ManagementAndGeneralAmt |
| Fundraising | $93,395 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $458,469 | TotalAmt |
| Program Services | $458,469 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,857 | TotalAmt |
| Program Services | $170,092 | ProgramServicesAmt |
| Management And General | $127,213 | ManagementAndGeneralAmt |
| Fundraising | $76,552 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,041 | TotalAmt |
| Program Services | $120,998 | ProgramServicesAmt |
| Management And General | $13,688 | ManagementAndGeneralAmt |
| Fundraising | $53,355 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,446 | TotalAmt |
| Program Services | $139,134 | ProgramServicesAmt |
| Management And General | $66,339 | ManagementAndGeneralAmt |
| Fundraising | $17,973 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $747,280 | TotalAmt |
| Program Services | $528,268 | ProgramServicesAmt |
| Management And General | $97,819 | ManagementAndGeneralAmt |
| Fundraising | $121,193 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,214 | TotalAmt |
| Program Services | $138,203 | ProgramServicesAmt |
| Management And General | $20,252 | ManagementAndGeneralAmt |
| Fundraising | $119,759 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,941 | TotalAmt |
| Program Services | $8,310 | ProgramServicesAmt |
| Management And General | $196,010 | ManagementAndGeneralAmt |
| Fundraising | $15,621 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,449 | TotalAmt |
| Program Services | $173,334 | ProgramServicesAmt |
| Management And General | $14,737 | ManagementAndGeneralAmt |
| Fundraising | $14,378 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival production | $959,203 | $959,203 | ||
| Radio and Television | $296,777 | $296,777 | ||
| Printing | $204,003 | $94,664 | $14,850 | $94,489 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,614,230 | TotalAmt |
| Program Services | $8,479,283 | ProgramServicesAmt |
| Management And General | $1,737,736 | ManagementAndGeneralAmt |
| Fundraising | $1,397,211 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,241,378 | BOYAmt |
| EOY | $7,119,674 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,172,949 | BOYAmt |
| EOY | $5,698,766 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,196 | BOYAmt |
| EOY | $987 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,107 | BOYAmt |
| EOY | $96,486 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,108,537 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,867,272 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,383,981 | BOYAmt |
| EOY | $1,241,265 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,284 | BOYAmt |
| EOY | $167,737 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $569,426 | BOYAmt |
| EOY | $628,200 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,910 | BOYAmt |
| EOY | $15,081 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,532,231 | BOYAmt |
| EOY | $14,968,196 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $506,880 | BOYAmt |
| EOY | $710,227 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $872,850 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $569,426 | BOYAmt |
| EOY | $628,200 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,949,156 | BOYAmt |
| EOY | $1,338,427 | 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 | $8,080,882 | BOYAmt |
| EOY | $13,495,695 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,193 | BOYAmt |
| EOY | $134,074 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,583,075 | BOYAmt |
| EOY | $13,629,769 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,532,231 | BOYAmt |
| EOY | $14,968,196 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,061,221 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$12,027 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$2,500 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $12,317,637 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,556,418 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,866,621 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,595,561 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,108,938 | CurrentTaxYearAmt |
| Total | $69,445,175 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,317,637 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,556,418 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,866,621 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,595,561 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,108,938 | CurrentTaxYearAmt |
| Total | $69,445,175 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,014,652 | SubstantialContributorsTotAmt |
| Public Support Total170 | $67,430,523 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,969 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,314 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $169,109 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $90,642 | CurrentTaxYearAmt |
| Total | $474,033 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $43,180 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $57,145 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,702 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,727 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,777 | CurrentTaxYearAmt |
| Total | $198,531 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $70,117,739 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $476,290 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96170 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96990 | 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, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Other income - 2017 Amount: $ 43,180. 2018 Amount: $ 57,145. 2019 Amount: $ 34,702. 2020 Amount: $ 38,727. 2021 Amount: $ 24,777. | 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 | $3,749,596 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,964,399 | DepreciationAmt |
| Book Value | $785,197 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $980,941 | OtherCostOrOtherBasisAmt |
| Depreciation | $902,873 | DepreciationAmt |
| Book Value | $78,068 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,241,265 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred compensation | Desc |
| Amt | $628,200 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $628,200 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $28,919,272 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$12,027 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $11,632,190 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$2,500 | OtherRevenueAmt |
| Revenue Not Reported | $11,617,663 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,301,609 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$626,158 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$626,158 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,675,451 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,872,578 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $11,632,190 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $626,158 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $12,258,348 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,614,230 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,614,230 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 2d - Other Adjustments: | Prior year grant reversal -2,500. |
| Part XI, Line 4b - Other Adjustments: | Fundraising event expenses -596,536. Rent expenses -29,622. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 596,536. Rent expenses 29,622. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| South America | 0 | 0 | Grants to Recipients Located in Region | $1,500 | |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in region | $15,789 | |
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $200,589 | |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $290,471 | |
| South America | 0 | 3 | Program Service | $719,696 | Evangelistic outreach |
| Sub-Saharan Africa | 0 | 3 | Program Service | $1,201,542 | Evangelistic outreach |
| Europe (Including Iceland & Greenland) | 0 | 5 | Program Service | $137,590 | Evangelistic outreach |
| East Asia and the Pacific | 0 | 0 | Program Service | $17,101 | Evangelistic outreach |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 11 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Subtotal Spent | $2,584,278 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $2,584,278 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|---|---|
| South Asia | Used to fund purchases of food, clothing, education, and evangelism for orphans. | $230,071 | Wire transfer | $0 |
| South Asia | Christian evangelism | $60,400 | Wire transfer | $0 |
| Europe (Including Iceland & Greenland) | Christian evangelism | $200,589 | Wire transfer | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | 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. |
| Part I, line 3: | Foreign expenditures were accounted for based on the accrual method of accounting using expense reports, receipts, and other appropriate documentation. |
| Part III Accounting Method: |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Naples PC | Event1Nm |
| Gross Receipts Event1 | $434,305 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $434,305 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $220,239 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $31,250 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $23,912 | OtherDirectExpensesEvent1Amt |
| Event2 | Laguna PC | Event2Nm |
| Gross Receipts Event2 | $431,297 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $431,297 | CharitableContriEvent2Amt |
| Food And Beverage Event2 | $121,771 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $32,345 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $294,553 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $294,553 | CharitableContriOtherEventsAmt |
| Food And Beverage Other Events | $121,988 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $23,750 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $21,281 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $1,160,155 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,160,155 | CharitableContributionsTotAmt |
| Food And Beverage Total Events | $463,998 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $55,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $77,538 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $596,536 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$596,536 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| African Enterprise | ||||||||
| 4407 N Division St 417 | Spokane | WA | 99207 | 952275044 | 501(c)(3) | $35,000 | $0 | Sponsor evangelism conference in Kenya |
| MissionsMe | ||||||||
| 34270 E Pacific Coast Hwy C | Dana Point | CA | 92629 | 200808497 | 501(c)(3) | $10,000 | $0 | 1DayLA church service project |
| Movementorg | ||||||||
| 2 Washington St FL 20 | New York | NY | 10004 | 208991671 | 501(c)(3) | $10,000 | $0 | Sponsor Movement Day Together conference |
| The Relevate Group | ||||||||
| PO Box 922 | Franklin | TN | 370650922 | 721553084 | 501(c)(3) | $10,000 | $0 | Sponsor NXT Gen Summit |
| Allen Temple CME Church | ||||||||
| 4236 NE 8th Ave | Portland | OR | 97211 | 930852839 | 501(c)(3) | $8,000 | $0 | Church restoration project |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | 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) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | 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 | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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 | $126,154 | $0 | $31,200 | $0 | $2,852 | $0 | $34,722 | $0 | $98,555 | $0 | $293,483 | $0 | $0 | $0 |
| Andrew Palau | ||||||||||||||
| Dir. of Festivals | $128,583 | $0 | $26,200 | $0 | $8,145 | $0 | $30,295 | $0 | $91,155 | $0 | $284,378 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $194,390 | $0 | $26,200 | $0 | $1,972 | $0 | $25,241 | $0 | $34,104 | $0 | $281,907 | $0 | $0 | $0 |
| Keith Palau | ||||||||||||||
| Dir. of Donor Relations | $123,841 | $0 | $6,200 | $0 | $22 | $0 | $14,896 | $0 | $32,950 | $0 | $177,909 | $0 | $0 | $0 |
| Scott Kraske | ||||||||||||||
| CFO/Treasurer | $115,340 | $0 | $16,200 | $0 | $796 | $0 | $13,790 | $0 | $31,155 | $0 | $177,281 | $0 | $0 | $0 |
| Jorge Scopazzo | ||||||||||||||
| Producer | $109,436 | $0 | $11,200 | $0 | $16 | $0 | $8,542 | $0 | $26,400 | $0 | $155,594 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | First class airfare is allowed for the evangelist and not considered taxable compensation due to a bona fide business purpose. The board has reviewed this determination and approved. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. The following persons received ministerial housing allowances during 2021, none of which was included taxable compensation: -Kevin Palau -Andrew Palau 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 2021. The benefit is included in taxable compensation. |
| Part I, Line 7 | In 2021, the LPA board approved non-fixed payments classified as bonuses for the following individuals: Dr. Luis Palau Kevin Palau John Ogle Scott Kraske Andrew Palau Keith Palau Jorge Scopazzo Tracy Roberts |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Andrew Palau | |||
| Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President | $284,378 | Employment | 0 |
| Keith Palau | |||
| Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President | $177,909 | Employment | 0 |
| Dr Luis Palau | |||
| Family member of Kevin Palau, President | $76,570 | Employment | 0 |
| Kevin Palau | |||
| Family member of Dr. Luis Palau, Evangelist | $293,483 | Employment | 0 |
| Laney Palau | |||
| Family member of Kevin Palau, President | $80,691 | Employment | 0 |
| Patricia Palau | |||
| Family member of Dr. Luis Palau,Evangelist;Kevin Palau, Pres;Andrew Palau | $51,180 | Employment | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV: | FormAndLineReferenceDesc |
| Explanation | Explanation for including Dr. Luis Palau, Kevin Palau, Andrew Palau and Keith 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
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $300 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $4,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 27 | ContributionCnt |
| Noncash Contributions Rpt F990 | $791,896 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Jewelry | 1 | $20,000 | FMV |
| Yes (X) | Ornaments | 1 | $14,245 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1a | The organization has an Executive Committee that is comprised of the Founder, 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, Section A, line 2 | Luis Palau and Kevin Palau have a family relationship. |
| Form 990, Part VI, Section B, line 11b | 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, Section B, line 12c | 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, Section B, line 15 | 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 the board minutes. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are available upon request. |
| 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. |
| Form 990, Part XI, line 9: | Prior year grant reversal -2,500. |
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 |