2022-10-18T15:17:31-05:00 2021-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2021-01-01 930713827 Luis Palau Association LUIS 5036141500 PO Box 50 Portland OR 97207 Scott Kraske Chief Financial Officer 5036141500 2022-10-18 1 Scott Kraske 999009999 Ashley Peabody P01385870 5055022746 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Kevin Palau PO Box 50 Portland OR 97207 23454405 0 X www.palau.org X 1978 OR Proclaiming the Good News, Uniting the Church, and Impacting Cities Worldwide. 17 16 58 4000 0 0 12595561 17108938 2085 66810 -80139 11229 -212209 -511526 12305298 16675451 658787 618099 0 0 6002684 6149503 0 0 1397211 3228987 4846628 9890458 11614230 2414840 5061221 10532231 14968196 1949156 1338427 8583075 13629769 X Proclaiming the Good News, Uniting the Church, and Impacting Cities Worldwide. 0 0 2294733 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 1986560 277856 23502 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 1289168 4914 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. 1028125 230071 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. 961432 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. 919265 110172 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. 2908822 340243 8479283 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 1 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 65 0 1 58 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 17 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ FL LA MD MN NH OR PA TN VA WV WI X Scott Kraske 5036141500 PO Box 50 Portland OR 97207 X Kevin Palau President/Director 45.00 X X 160206 0 131301 Dr Luis Palau part year Evangelist/Director 45.00 X X 43922 0 21417 Scott Cahill Chairman/Director 1.00 X X 0 0 0 Scott Hanson Vice Chairman/Director 1.00 X X 0 0 0 Simon Berry Secretary/Director 1.00 X X 0 0 0 Dr AR Bernard Director 1.00 X 0 0 0 Jevon Chan Director 1.00 X 0 0 0 Howard Dahl Director 1.00 X 0 0 0 Vicki Foster Director 1.00 X 0 0 0 Mita Jash Director 1.00 X 0 0 0 Ross M Lindsay III Director 1.00 X 0 0 0 Richard Luebke Director 1.00 X 0 0 0 Mark R Neaman Director 1.00 X 0 0 0 Rafael Pedace Director 1.00 X 0 0 0 David R Reisenbigler Director 1.00 X 0 0 0 Wilson Smith Director 1.00 X 0 0 0 John Southard Director 1.00 X 0 0 0 Gail A Stockamp Director 1.00 X 0 0 0 John Ogle Vice President 45.00 X 222562 0 57370 Scott Kraske CFO/Treasurer 45.00 X 132336 0 42969 Andrew Palau Dir. of Festivals 45.00 X 162928 0 119473 Keith Palau Dir. of Donor Relations 45.00 X 130063 0 47025 Jorge Scopazzo Producer 45.00 X 120652 0 34120 Tracy Roberts IT Director 45.00 X 108348 0 33405 1081017 0 487080 7 0 1 0 0 1160155 872850 15075933 830441 17108938 Event Fees 900099 56810 56810 Honorariums 900099 10000 10000 66810 5701 5701 2984 2984 81957 29622 52335 52335 52335 6147615 5000 6147087 0 528 5000 5528 5528 0 1160155 596536 -596536 -596536 10623 5709 4914 4914 24777 23502 1275 24777 16675451 28416 0 -461903 109750 109750 508349 508349 829242 503899 146745 178598 594157 350504 103974 139679 3565198 2637638 571223 356337 370304 274025 59249 37030 508765 375966 82131 50668 281837 208559 45094 28184 36285 36285 47650 47650 611013 423141 94477 93395 458469 458469 373857 170092 127213 76552 188041 120998 13688 53355 223446 139134 66339 17973 747280 528268 97819 121193 278214 138203 20252 119759 219941 8310 196010 15621 202449 173334 14737 14378 Festival production 959203 959203 Radio and Television 296777 296777 Printing 204003 94664 14850 94489 11614230 8479283 1737736 1397211 4241378 7119674 4172949 5698766 1196 987 89107 96486 5108537 3867272 1383981 1241265 32284 167737 569426 628200 41910 15081 10532231 14968196 506880 710227 872850 569426 628200 1949156 1338427 X 8080882 13495695 502193 134074 8583075 13629769 10532231 14968196 X 5061221 -12027 -2500 X 0 1 X 1 0 X 12317637 13556418 13866621 12595561 17108938 69445175 12317637 13556418 13866621 12595561 17108938 69445175 2014652 67430523 50969 76314 169109 86999 90642 474033 43180 57145 34702 38727 24777 198531 70117739 476290 0.96170 0.96990 X Schedule A, Part II, Line 10, Explanation of Other Income: Other income - 2017 Amount: $ 43,180. 2018 Amount: $ 57,145. 2019 Amount: $ 34,702. 2020 Amount: $ 38,727. 2021 Amount: $ 24,777. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 378000 378000 3749596 2964399 785197 980941 902873 78068 1241265 Deferred compensation 628200 628200 28919272 -12027 11632190 -2500 11617663 17301609 -626158 -626158 16675451 23872578 11632190 626158 12258348 11614230 0 11614230 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. 1 South America 0 0 Grants to Recipients Located in Region 1500 Sub-Saharan Africa 0 0 Grants to recipients located in region 15789 Europe (Including Iceland & Greenland) 0 0 Grants to Recipients Located in Region 200589 South Asia 0 0 Grants to Recipients Located in Region 290471 South America 0 3 Program Service Evangelistic outreach 719696 Sub-Saharan Africa 0 3 Program Service Evangelistic outreach 1201542 Europe (Including Iceland & Greenland) 0 5 Program Service Evangelistic outreach 137590 East Asia and the Pacific 0 0 Program Service Evangelistic outreach 17101 0 11 0 0 0 11 2584278 0 2584278 South Asia Used to fund purchases of food, clothing, education, and evangelism for orphans. 230071 Wire transfer 0 South Asia Christian evangelism 60400 Wire transfer 0 Europe (Including Iceland & Greenland) Christian evangelism 200589 Wire transfer 0 3 0 0 0 0 0 0 0 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: Naples PC 434305 434305 220239 31250 23912 Laguna PC 431297 431297 121771 32345 2 294553 294553 121988 23750 21281 1160155 1160155 463998 55000 77538 596536 -596536 1 African Enterprise 4407 N Division St 417 Spokane WA 99207 952275044 501(c)(3) 35000 0 Sponsor evangelism conference in Kenya MissionsMe 34270 E Pacific Coast Hwy C Dana Point CA 92629 200808497 501(c)(3) 10000 0 1DayLA church service project Movementorg 2 Washington St FL 20 New York NY 10004 208991671 501(c)(3) 10000 0 Sponsor Movement Day Together conference The Relevate Group PO Box 922 Franklin TN 370650922 721553084 501(c)(3) 10000 0 Sponsor NXT Gen Summit Allen Temple CME Church 4236 NE 8th Ave Portland OR 97211 930852839 501(c)(3) 8000 0 Church restoration project 5 0 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. X X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Kevin Palau President/Director 126154 0 31200 0 2852 0 34722 0 98555 0 293483 0 0 0 Andrew Palau Dir. of Festivals 128583 0 26200 0 8145 0 30295 0 91155 0 284378 0 0 0 John Ogle Vice President 194390 0 26200 0 1972 0 25241 0 34104 0 281907 0 0 0 Keith Palau Dir. of Donor Relations 123841 0 6200 0 22 0 14896 0 32950 0 177909 0 0 0 Scott Kraske CFO/Treasurer 115340 0 16200 0 796 0 13790 0 31155 0 177281 0 0 0 Jorge Scopazzo Producer 109436 0 11200 0 16 0 8542 0 26400 0 155594 0 0 0 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 Andrew Palau Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President 284378 Employment 0 Keith Palau Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President 177909 Employment 0 Dr Luis Palau Family member of Kevin Palau, President 76570 Employment 0 Kevin Palau Family member of Dr. Luis Palau, Evangelist 293483 Employment 0 Laney Palau Family member of Kevin Palau, President 80691 Employment 0 Patricia Palau Family member of Dr. Luis Palau,Evangelist;Kevin Palau, Pres;Andrew Palau 51180 Employment 0 Schedule L, Part IV: 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." X 300 FMV X 1 4000 FMV X 27 791896 Stock Market Value X Jewelry 1 20000 FMV X Ornaments 1 14245 FMV 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. 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. Livin It LLC PO Box 50 Portland OR 97207 Extreme sports evangelism OR 0 0 Luis Palau Association