LUIS PALAU ASSOCIATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-10-19
- IRS object ID
- 202112929349300841
- Schema version
- 2020v4.1
- 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 | 2021-10-19T11:49:52-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | 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 | 2020-01-01 | 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 | 2021-10-19 | 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 | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | 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 | $17,131,932 | 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 | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 60 | TotalEmployeeCnt |
| Total Volunteers | 2500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,866,621 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,595,561 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $111,454 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,085 | CYProgramServiceRevenueAmt |
| PY Investment Income | $84,443 | PYInvestmentIncomeAmt |
| CY Investment Income | -$80,139 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$591,093 | PYOtherRevenueAmt |
| CY Other Revenue | -$212,209 | CYOtherRevenueAmt |
| PY Total Revenue | $13,471,425 | PYTotalRevenueAmt |
| CY Total Revenue | $12,305,298 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $646,292 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $658,787 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,464,160 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,002,684 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,247,867 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,221,693 | PYOtherExpensesAmt |
| CY Other Expenses | $3,228,987 | CYOtherExpensesAmt |
| PY Total Expenses | $13,332,145 | PYTotalExpensesAmt |
| CY Total Expenses | $9,890,458 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $139,280 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,414,840 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,755,228 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,532,231 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,589,253 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,949,156 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,165,975 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,583,075 | 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 | $1,770,842 | ExpenseAmt |
| Grant | $211,068 | GrantAmt |
| Revenue | $22,534 | RevenueAmt |
| Desc | AL MINYA, EGYPT // FEBRUARY 2020At the beginning of 2020, right before the pandemic shut down live events across the globe, thousands of Egyptians from 60 local churches united us to spread hope through a 4-day outreach, February 6-9. The massive effort reached 15,000 people in person and saw more than 1,500 make a public confession of faith in Jesus Christ.The campaign, led by the Kasr El-Dobara network of churches and including the help of Andrew and Wendy Palau, featured 10 outreaches to different sectors of society -- men, women, and children. The campaign also launched a new effort of long-term strategy to encourage, equip, and bless the local Christian community. It also encouraged vision for ongoing evangelistic outreaches.In addition to the 15,000 people reached in person, hundreds of thousands more were reached through the live television broadcast via Sat7 Television Network and two other online streaming networks. FUTURE INTERNATIONAL FESTIVALS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,753,356 | ExpenseAmt |
| Desc | EASTER OUTREACH // APRIL 2020With the COVID pandemic hitting hard, causing us to postpone several festivals and in-person outreaches, we quickly turned to our digital platforms to continue reaching out with the Good News. In addition to targeted Gospel campaigns to nations that were being hit hard by the pandemic, we launched a special online Easter campaign. The campaign consisted of a Good Friday message from Andrew Palau, an Easter message from Luis Palau, and multiple online Gospel ads pushed out through Facebook and Instagram. Hundreds of churches, who were still struggling to make the shift online, grabbed our Easter messages and used them for their own specific outreaches, including churches in the United States, Latin America, Africa, and Europe. By the end of the week-long campaign, we have reached more than half a million people with the Gospel videos, culminating in more than 22,000 indicated decisions for Christ.As an added element to our Easter outreach, our team had the joy of working with Prison Fellowship to share a special Easter Virtual Hope Event that was made available to hundreds of prisons throughout the United States. The main Gospel message was presented by Andrew.STORIES OF HOPE ONLINE FESTIVAL // MAY 2020In the midst of international upheaval and national unrest, millions of people tuned in to Stories of Hope--an online festival experience with Andrew and Wendy Palau. This online festival included powerful testimonies, inspiring music, and multiple opportunities for individuals to hear the Good News and respond in personal commitment. Stories of Hope included stories and music from: Hillsong UNITED, TobyMac, Tasha Cobbs Leonard, Kari Jobe and Cody Carnes, Tercer Cielo, Clayton Kershaw--National League MVP, Tony Dungy--Super Bowl Champion Coach, Chrissy Metz--from This is Us, Rich Froning Jr--8x CrossFit Champion, Jeremy Roloff--TLC Star, Savannah McKinley--from The Bachelor, Charlie Ward--Heisman Trophy winner, Megan Alexander--from Inside Edition, Monty Williams--Phoenix Suns Head Coach, Kirk Cousins--Quarterback for the Minnesota Vikings, George Moss--Rapper and founder of OXEN Apparel, Meagan Good--actress and star of the NBC drama series Deception, and Mariano Rivera--Five-time World Series Champion of the NY Yankees.SI HAY ESPERANZA ONLINE FESTIVALS // JUNE AND NOVEMBER 2020In the same fashion as Stories of Hope, our online English-speaking festival, we premiered a similar online Spanish-speaking event called Si Hay Esperanza!--an online, TV, and radio festival broadcast with Luis and Andrew Palau. Through these events, 7,011 people indicated a decision to follow Jesus!With powerful testimonies, inspiring music, and the sharing of the Good News, millions of people were reached and impacted with the Gospel message. The event included appearances from Alex Campos, Kike Pavn, Redimi2, Marisol Park, Gastn Pauls, Cristian Ansaldi, and Myrka Dellanos.ONE MILLION MOMS CAMPAIGN // SEPTEMBER OCTOBER 2020Recognizing the unusual pressures on mothers during this COVID season, we launched our Million Moms Campaign with a goal of reaching one million moms with the Gospel. Wendy poured her heart out in covering five separate topics that relate to moms during this season: loneliness, anxiety, weariness, disappointment, and darkness. We have seen many people come to Christ through this endeavor and are confident that God will continue to use these messages to bring hope and encouragement to many mothers.All five videos were published to Facebook and Instagram through strategic ad campaigns targeted at mothers. Each ad played one of five video messages and included a button to a website with a written Gospel presentation. With the option to indicate a decision for Christ with a button click, we saw more than 3,000 people indicate that they accepted Jesus. We also provided the option to engage more deeply by signing up to stay in touch over email and to receive daily inspiration by joining our Hope with God community on Facebook.A NIGHT OF HOPE // OCTOBER 2020To bring encouragement amidst the global pandemic, we had a special night of vision to extend hope around the world in October. This online event included a special message of encouragement from Luis, worship and words from Grammy-winning artist Matt Redman, stories of hope and vision from Kevin, Andrew, and Wendy Palau, and the global launch of our Good News World Tour.Broadcast live from our newly renovated studio in Portland, Oregon, this program shared what we are up to as a ministry and brought inspiration and encouragement to many of our friends and supporters.ONLINE CHRISTMAS OUTREACH // DECEMBER 2020During the Christmas season, we set out to do another campaign similar to the Million Moms Campaign. Through short, sharable videos focused on non-believers, with a clear evangelistic focus, we reached over 8 million people with the Christmas message. Focused on joy, hope, life, God's promise, and a fresh start, Luis, Andrew, and Wendy poured out their heart to reach many before the year ended. Like the Million Moms Campaign, each video was connected to a website where they read a clear Gospel presentation, an invitation to pray to receive Christ, and an option to let us know about their decision.HOPE WITH GOD // DIGITAL EVANGELISM Back in 2019, the Palau Association acquired a powerful, ongoing ministry initiative known as Hope with God. This growing website and social media community shares the Gospel through targeted Facebook ads and encourages people in their faith through an active Facebook community. Especially during 2020, our Hope with God platform has reached millions with hope amidst a year where many felt hopeless and uncertain due to the pandemic.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 a hope that can change their lives. While we work hard to reach people with the Gospel, Hope with God also offers community through our Facebook page consisting of more than 20 million people from around the world, and the opportunity to grow in Jesus through various articles, videos, encouragements, and other resources. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,511,594 | ExpenseAmt |
| Grant | $2,500 | GrantAmt |
| Desc | FUTURE US FESTIVAL - Brevard County, Florida // March 2021Hosted by churches, businesses, and nonprofits, this year-long, region-wide campaign focuses on serving the region and proclaiming a powerful message of hope in Jesus through multiple evangelistic gatherings, revival meetings, training events, and community service initiatives. Like all Palau festivals, much care and attention are given to church unity, community service, training in personal evangelism, and clear public proclamation of the Gospel, culminating in the 2-day evangelistic festival planned for March 2021. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc | GrantGrantAmt |
|---|---|---|---|
| $879,238 | $4,162 | RADIO & MEDIA EFFORTSIn true Palau form, widespread media efforts are using 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. This includes creative new media efforts, targeted advertising, online resources for personal evangelism efforts, and cutting-edge digital evangelism strategies.Since its inception, the Palau Association has taken the message of the Gospel to the airwaves through evangelistic radio and television programs. Today, our impact in the world through media has expanded to include continent-wide radio, television, best-selling books, a massive internet presence, social media, and online training courses for pastors and evangelists in Latin America.Since the age of 17, Luis Palau took the message of the Gospel to the airwaves through evangelistic radio programs. Today millions of people listen to Luis' English and Spanish programs broadcast on 3,500 radio outlets in 48 countries.Through Reaching Your World (aired on 1,485 stations), Luis' messages provide listeners with practical encouragement for sharing God's love with the people in their lives. His biblically-rooted take on a spectrum of topics enables believers to take advantage of every opportunity to spread the Good News. In 2009, Andrew Palau joined Luis on the program. Andrew's two minute messages are broadcast on 855 radio outlets every Friday. We have two Spanish programs: Luis Palau Responde, a five minute program, and Cruzada con Luis Palau, a 15 minute Bible teaching program that has helped millions of listeners grow in their faith.SPANISH AUDIO DRAMA BIBLEPartnering with the Grace and Mercy Foundation, and after more than two years of work, we finally launched the Spanish Audio Drama Bible this November. Incorporating the talents of many well-known Latin personalities, this dramatized reading of the Bible will help saturate all of Latin America with the Word of God.The project was more than a simple recording of Scripture. We wanted to make it as accessible and engaging as possible. We worked tirelessly to ensure we illustrated every part of the Bible, including the background and ambient noises that would have occurred in each narrative. All this for the purpose of transporting listeners into each story throughout the Bible. INSTITUTO BBLICO LUIS PALAU (IBLP)The Luis Palau Association has spent the past 8 years developing and launching a powerful online training curriculum specifically for our Spanish-speaking pastors and church leaders. Working with several strategic partners, this online Bible Institute has grown to become a valuable training resource for leaders throughout the Spanish-speaking world.This Bible Institute now offers more than 205 training hours that maximize five decades of ministry experience from more than 25 top Christian leaders, all free of charge. Future goals include expanding modules to better equip and encourage evangelists, and to expand our online curriculum to include training for women in leadership. | |
| $578,616 | RE:NEW TALKS // OCTOBER 2020Similar to our efforts to bless and encourage evangelists, we also have a deep love and passion for pastors and church leaders. We want to see them encouraged and supported, especially during this difficult season. Through several gatherings, including our most recent RE:NEW Talks in late October 2020, we have worked to gather leading pastors and speakers who can speak into the lives of pastors, and give them the encouragement they need to continue on in joy.Hosting the event live from Brevard County, Florida, hundreds of people joined in-person while more than 1,500 people tuned in online. The gathering included words of encouragement and insight from Luis Palau, Andrew Palau, Wendy Palau, Kevin Palau, Bob Goff, Craig Groeschel, David Platt, Mike Kelsey, Tony Evans, Lee Strobel, and many more.GLOBAL NETWORK OF EVANGELISTSJust as important as direct Gospel proclamation, we've spent this entire year blessing, encouraging, equipping, and supporting thousands of partner evangelists around the world through our Global Network of Evangelists (GNE). This effort has included dozens of online gatherings in multiple nations, giving these evangelists a place to share, pray for one another, learn from each other, and be equipped to continue in their work.The Next Generation Alliance was enfolded into GNE in 2020, expanding the vision that began in 1998. GNE desires to accelerate evangelism worldwide and elevate evangelism at the city and national level. GNE also seeks to identify and form networks of evangelists in countries around the world; help cities develop strategic Evangelism Teams to guide their passion for evangelism toward collaborative action; and identify, affirm, equip, and mobilize younger evangelists. | $283,910 | |
| $507,474 | REACHING YOUR WORLD ONLINE TRAINING // APRIL 2020Realizing the unique times we were in, and the struggle for many believers to understand how they could continue to reach out with the Gospel personally, on April 30 we hosted a global online training event calling "Reaching Your World: How to Share Hope During Social Distancing." Focused on empowering and equipping followers of Jesus to share their faith with others, the event aired on Facebook, Instagram, and palau.org.Hosted by Andrew and Wendy Palau, the experience featured an exciting lineup of special guests, including music from Mandisa and Chris Quilala from Jesus Culture, a word of encouragement from Francis Chan, and teaching by Mark Mittelberg, Shaila Visser, and York Moore.More than 23,300 people tuned in for the event.CITY GOSPEL MOVEMENTS Evangelism 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 truer than ever before in our own city of Portland, Oregon. And it's why we're so passionate about the work through 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 on fueling local evangelism teams in more than 50 U.S. cities over the next 3 years, our prayer is that we will continue to elevate evangelism worldwide.Evangelism Team Labs 2.0Our Festivals and City Gospel Movements team hosted an online peer-learning opportunity for some Evangelism Team pilot cities to plan out their E-Teams. A total of 16 Evangelism Team pilot cities participated. During the time, they discussed case studies from two different cities to show other leaders how to build a strong team, create a regular meeting rhythm, and plan local events to equip people to share the good news in their cities across North America. | $161,309 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,965,328 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $445,219 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $4,162 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $7,001,120 | 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 | Yes (1) | 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 | 43 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 60 | 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 |
| 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | 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 | David Jones | 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 (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Kevin Palau | |||||||
| President/Director | 45.00 | Yes (X) | Yes (X) | $158,250 | $0 | $102,986 | |
| Dr Luis Palau | |||||||
| Evangelist/Director | 45.00 | Yes (X) | Yes (X) | $141,851 | $0 | $80,091 | |
| Scott Cahill | |||||||
| Chairman/Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Simon Berry | |||||||
| Secretary/Director | 1.00 | Yes (X) | 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 | ||
| Scott Hanson | |||||||
| 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 | ||
| John Southard | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Gail A Stockamp | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jevon Chan | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| John Ogle | |||||||
| Vice President | 45.00 | Yes (X) | $208,208 | $0 | $45,446 | ||
| Scott Kraske | |||||||
| Chief Financial Officer/Treasurer | 45.00 | Yes (X) | $123,336 | $0 | $35,497 | ||
| Andrew Palau | |||||||
| Dir. of Festivals | 45.00 | $146,305 | $0 | $107,105 | Yes (X) | ||
| Keith Palau | |||||||
| Dir. of Donor Relations | 45.00 | $127,087 | $0 | $39,742 | Yes (X) | ||
| Jorge Scopazzo | |||||||
| Producer | 45.00 | $129,714 | $0 | $28,269 | Yes (X) | ||
| Justin Fordice | |||||||
| Director of Communications | 45.00 | $116,394 | $0 | $36,600 | Yes (X) | ||
| Tracy Roberts | |||||||
| IT Director | 45.00 | $106,365 | $0 | $29,721 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,257,510 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $505,457 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | 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 | $1,507,937 | FundraisingAmt |
| All Other Contributions | $11,087,624 | AllOtherContributionsAmt |
| Noncash Contributions | $658,646 | NoncashContributionsAmt |
| Total Contributions | $12,595,561 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Event Fees | 900099 | $1,285 | $1,285 |
| Honorariums | 900099 | $800 | $800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,085 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,012 | TotalRevenueColumnAmt |
| Exclusion | $20,012 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,624 | TotalRevenueColumnAmt |
| Exclusion | $2,624 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $64,363 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $28,259 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $36,104 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,104 | TotalRevenueColumnAmt |
| Exclusion | $36,104 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,403,218 | SecuritiesAmt |
| Other | $2,875 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,506,244 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$103,026 | SecuritiesAmt |
| Other | $2,875 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$100,151 | TotalRevenueColumnAmt |
| Exclusion | -$100,151 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,507,937 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $291,741 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$291,741 | TotalRevenueColumnAmt |
| Exclusion | -$291,741 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,467 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $390 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,077 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,077 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,727 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,534 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $16,193 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $38,727 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,305,298 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,696 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$316,959 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,809 | TotalAmt |
| Program Services | $178,809 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $479,978 | TotalAmt |
| Program Services | $479,978 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $909,176 | TotalAmt |
| Program Services | $579,667 | ProgramServicesAmt |
| Management And General | $150,290 | ManagementAndGeneralAmt |
| Fundraising | $179,219 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $543,777 | TotalAmt |
| Program Services | $351,007 | ProgramServicesAmt |
| Management And General | $65,643 | ManagementAndGeneralAmt |
| Fundraising | $127,127 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,557,117 | TotalAmt |
| Program Services | $2,553,831 | ProgramServicesAmt |
| Management And General | $574,032 | ManagementAndGeneralAmt |
| Fundraising | $429,254 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,828 | TotalAmt |
| Program Services | $115,371 | ProgramServicesAmt |
| Management And General | $24,612 | ManagementAndGeneralAmt |
| Fundraising | $13,845 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $609,999 | TotalAmt |
| Program Services | $454,658 | ProgramServicesAmt |
| Management And General | $99,418 | ManagementAndGeneralAmt |
| Fundraising | $55,923 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,787 | TotalAmt |
| Program Services | $171,590 | ProgramServicesAmt |
| Management And General | $36,606 | ManagementAndGeneralAmt |
| Fundraising | $20,591 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,958 | TotalAmt |
| Management And General | $24,958 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,450 | TotalAmt |
| Management And General | $45,450 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94 | TotalAmt |
| Management And General | $94 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $693,465 | TotalAmt |
| Program Services | $470,099 | ProgramServicesAmt |
| Management And General | $110,954 | ManagementAndGeneralAmt |
| Fundraising | $112,412 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,880 | TotalAmt |
| Program Services | $373,880 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,450 | TotalAmt |
| Program Services | $152,088 | ProgramServicesAmt |
| Management And General | $43,113 | ManagementAndGeneralAmt |
| Fundraising | $74,249 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,208 | TotalAmt |
| Program Services | $104,406 | ProgramServicesAmt |
| Management And General | $28,673 | ManagementAndGeneralAmt |
| Fundraising | $46,129 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,661 | TotalAmt |
| Program Services | $118,803 | ProgramServicesAmt |
| Management And General | $27,429 | ManagementAndGeneralAmt |
| Fundraising | $15,429 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,273 | TotalAmt |
| Program Services | $185,141 | ProgramServicesAmt |
| Management And General | $97,282 | ManagementAndGeneralAmt |
| Fundraising | $33,850 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,163 | TotalAmt |
| Program Services | $46,872 | ProgramServicesAmt |
| Management And General | $17,466 | ManagementAndGeneralAmt |
| Fundraising | $44,825 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,931 | TotalAmt |
| Program Services | $650 | ProgramServicesAmt |
| Management And General | $198,733 | ManagementAndGeneralAmt |
| Fundraising | $21,548 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,357 | TotalAmt |
| Program Services | $63,518 | ProgramServicesAmt |
| Management And General | $82,417 | ManagementAndGeneralAmt |
| Fundraising | $25,422 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival production | $347,703 | $347,703 | ||
| Radio and Television | $226,015 | $226,015 | ||
| Printing | $89,379 | $27,034 | $14,301 | $48,044 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,890,458 | TotalAmt |
| Program Services | $7,001,120 | ProgramServicesAmt |
| Management And General | $1,641,471 | ManagementAndGeneralAmt |
| Fundraising | $1,247,867 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,727,252 | BOYAmt |
| EOY | $4,241,378 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,172,949 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,871 | BOYAmt |
| EOY | $1,196 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,614 | BOYAmt |
| EOY | $89,107 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,130,185 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,746,204 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,520,873 | BOYAmt |
| EOY | $1,383,981 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,310,894 | BOYAmt |
| EOY | $32,284 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,189 | BOYAmt |
| EOY | $569,426 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,535 | BOYAmt |
| EOY | $41,910 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,755,228 | BOYAmt |
| EOY | $10,532,231 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $630,064 | BOYAmt |
| EOY | $506,880 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $872,850 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,189 | BOYAmt |
| EOY | $569,426 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,589,253 | BOYAmt |
| EOY | $1,949,156 | 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 | $5,872,932 | BOYAmt |
| EOY | $8,080,882 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,043 | BOYAmt |
| EOY | $502,193 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,165,975 | BOYAmt |
| EOY | $8,583,075 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,755,228 | BOYAmt |
| EOY | $10,532,231 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,414,840 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,260 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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 | $10,433,053 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,317,637 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,556,418 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,866,621 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,595,561 | CurrentTaxYearAmt |
| Total | $62,769,290 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,433,053 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,317,637 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,556,418 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,866,621 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,595,561 | CurrentTaxYearAmt |
| Total | $62,769,290 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,216,506 | SubstantialContributorsTotAmt |
| Public Support Total170 | $61,552,784 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,351 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,969 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,314 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $169,109 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,999 | CurrentTaxYearAmt |
| Total | $427,742 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,608 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,180 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $88,945 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,502 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $38,727 | CurrentTaxYearAmt |
| Total | $263,962 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $63,460,994 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $560,736 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96990 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97560 | 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 | Fundraising event fees - 2017 Amount: $ 5,000. 2018 Amount: $ 31,800. 2019 Amount: $ 14,800. 2020 Amount: $ 0. Other income - 2016 Amount: $ 38,608. 2017 Amount: $ 43,180. 2018 Amount: $ 57,145. 2019 Amount: $ 34,702. 2020 Amount: $ 38,727. | 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 | $2,801,374 | DepreciationAmt |
| Book Value | $948,222 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,002,589 | OtherCostOrOtherBasisAmt |
| Depreciation | $944,830 | DepreciationAmt |
| Book Value | $57,759 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,383,981 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $424,625 | F |
| Annuity contracts with insurance companies | $144,801 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $569,426 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred compensation | Desc |
| Amt | $569,426 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $569,426 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $30,695,746 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,260 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $18,068,282 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $18,070,542 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,625,204 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $94 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$320,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$319,906 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,305,298 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,278,646 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $18,068,282 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $320,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $18,388,282 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,890,364 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $94 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $94 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,890,458 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 4b - Other Adjustments: | Fundraising event expenses -291,741. Rent expenses -28,259. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 291,741. Rent expenses 28,259. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| South America | 0 | 0 | Grants to Recipients Located in Region | $2,000 | |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in region | $5,200 | |
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $113,868 | |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $267,910 | |
| Central America and the Caribbean | 0 | 0 | Grants to Recipients Located in Region | $1,000 | |
| Middle East and North America | 0 | 0 | Grants to Recipients Located in Region | $90,000 | |
| Middle East and North Africa | 0 | 0 | Program Service | $24,177 | Evangelistic outreach |
| South America | 0 | 4 | Program Service | $706,285 | Evangelistic outreach |
| Sub-Saharan Africa | 0 | 3 | Program Service | $296,679 | Evangelistic outreach |
| Europe (Including Iceland & Greenland) | 1 | 4 | Program Service | $75,743 | Evangelistic outreach |
| East Asia and the Pacific | 0 | 0 | Program Service | $40,648 | Evangelistic outreach |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 4 | SubtotalEmployeesCnt |
| Continuation Total Office | 1 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 7 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Subtotal Spent | $1,210,440 | SubtotalSpentAmt |
| Continuation Spent | $413,070 | ContinuationSpentAmt |
| Total Spent | $1,623,510 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| South Asia | Used to fund purchases of food, clothing, education, and evangelism for orphans. | $267,910 | Wire transfer |
| Middle East and North Africa | Christian evangelism | $90,000 | Wire transfer |
| Europe (Including Iceland & Greenland) | Christian evangelism | $113,868 | Wire transfer |
| 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 | Palm Beach Donor Retreat | Event1Nm |
| Gross Receipts Event1 | $1,507,937 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,507,937 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $248,872 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $11,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $31,869 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $1,507,937 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,507,937 | CharitableContributionsTotAmt |
| Food And Beverage Total Events | $248,872 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $11,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $31,869 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $291,741 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$291,741 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| National Christian Foundation | |||||||
| 11625 Rainwater Drive Suite 500 | Alpharetta | GA | 30009 | 581493949 | 501(c)(3) | $98,423 | Assist Grand Rapids churches struggling during pandemic |
| East Texas Communities Foundation | |||||||
| 315 N Broadway Ave 210 | Tyler | TX | 75702 | 752309138 | 501(c)(3) | $37,000 | Community service in Tyler, TX |
| Imago Dei Community | |||||||
| 1302 Se Ankeny St | Portland | OR | 97214 | 931277176 | 501(c)(3) | $9,000 | Assist family of deceased pastor |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | 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 (8 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 | $132,680 | $0 | $22,000 | $0 | $3,570 | $0 | $19,259 | $0 | $85,704 | $0 | $263,213 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $186,166 | $0 | $20,000 | $0 | $2,042 | $0 | $15,019 | $0 | $32,403 | $0 | $255,630 | $0 | $0 | $0 |
| Andrew Palau | ||||||||||||||
| Dir. of Festivals | $120,633 | $0 | $20,000 | $0 | $5,672 | $0 | $20,247 | $0 | $88,834 | $0 | $255,386 | $0 | $0 | $0 |
| Dr Luis Palau | ||||||||||||||
| Evangelist/Director | $136,409 | $0 | $0 | $0 | $5,442 | $0 | $21,443 | $0 | $66,231 | $0 | $229,525 | $0 | $0 | $0 |
| Keith Palau | ||||||||||||||
| Dir. of Donor Relations | $124,034 | $0 | $2,500 | $0 | $553 | $0 | $9,315 | $0 | $31,249 | $0 | $167,651 | $0 | $0 | $0 |
| Scott Kraske | ||||||||||||||
| Chief Financial Officer/Treasurer | $110,383 | $0 | $12,000 | $0 | $953 | $0 | $7,870 | $0 | $29,603 | $0 | $160,809 | $0 | $0 | $0 |
| Jorge Scopazzo | ||||||||||||||
| Producer | $114,481 | $0 | $15,000 | $0 | $233 | $0 | $3,931 | $0 | $25,159 | $0 | $158,804 | $0 | $0 | $0 |
| Justin Fordice | ||||||||||||||
| Director of Communications | $109,683 | $0 | $6,000 | $0 | $711 | $0 | $8,273 | $0 | $30,303 | $0 | $154,970 | $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 Evanglist and is 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 2020, none of which was included taxable compensation: -Dr. Luis Palau -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 and is thus considered to have a bona fide business purpose. 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 2020. The benefit is included in taxable compensation. |
| Part I, Line 7 | In 2020, the LPA board approved non-fixed payments classified as bonuses for the following individuals: Kevin Palau John Ogle Scott Kraske Andrew Palau Keith Palau Justin Fordice Jorge Scopazzo |
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 | $255,388 | Employment | 0 |
| Keith Palau | |||
| Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President | $167,651 | Employment | 0 |
| Dr Luis Palau | |||
| Family member of Kevin Palau, President | $229,525 | Employment | 0 |
| Kevin Palau | |||
| Family member of Dr. Luis Palau, Evangelist | $263,213 | Employment | 0 |
| Laney Palau | |||
| Family member of Kevin Palau, President | $74,344 | Employment | 0 |
| Patricia Palau | |||
| Family member of Dr. Luis Palau,Evangelist;Kevin Palau, Pres;Andrew Palau | $39,824 | 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
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 21 | ContributionCnt |
| Noncash Contributions Rpt F990 | $522,844 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $115,177 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Ornaments | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $20,625 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | The number of contributions represent the number of contributions received, not the number of items donated. |
| Schedule M Part I, Line 31 | As of the filing date, the organization did not have a gift policy that requires the review of nonstandard contributions in place. However, the organization will be implementing one before the end of 2021 so that the response to this question will be "yes" on future filings. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | 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. |
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 NA | N/A | DirectControllingNACd |