LUIS PALAU ASSOCIATION: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-15
- IRS object ID
- 202033209349301438
- Schema version
- 2019v5.1
- 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 | 2020-11-15T16:42:25-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | 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 | 2019-01-01 | 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 | 2020-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ashley Peabody | PreparerPersonNm |
| PTIN | P01385870 | PTIN |
| Phone | 7145770988 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 139.146.132.42 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-15 | IPDt |
| IP Tm | 17:42:18 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 2868439BE3924EEDB757601C78AE42CAA5254E15 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | F4973E7B8191A0D66872FD479F172E8C40E4A96D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | $17,806,505 | 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 | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 84 | TotalEmployeeCnt |
| Total Volunteers | 14515 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,556,418 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,866,621 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $123,045 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $111,454 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$40,905 | PYInvestmentIncomeAmt |
| CY Investment Income | $84,443 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$575,667 | PYOtherRevenueAmt |
| CY Other Revenue | -$591,093 | CYOtherRevenueAmt |
| PY Total Revenue | $13,062,891 | PYTotalRevenueAmt |
| CY Total Revenue | $13,471,425 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $430,981 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $646,292 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,294,417 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,464,160 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,474,763 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,238,425 | PYOtherExpensesAmt |
| CY Other Expenses | $6,221,693 | CYOtherExpensesAmt |
| PY Total Expenses | $12,963,823 | PYTotalExpensesAmt |
| CY Total Expenses | $13,332,145 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $99,068 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $139,280 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,388,658 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,755,228 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,363,209 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,589,253 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,025,449 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,165,975 | 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 | $3,408,560 | ExpenseAmt |
| Grant | $169,120 | GrantAmt |
| Revenue | $89,897 | RevenueAmt |
| Desc | MADRID, SPAIN // JUNE 2019At the invitation of hundreds of churches and thousands of Christians, the Luis Palau Association shared the Good News of Jesus Christ in Madrid, June 15-23, 2019, through numerous outreach events and a 3-day family festival in strategic locations throughout the capital city. Working with, through, and for the local churches, this unified, area-wide campaign proclaimed the life-changing message of Jesus Christ on a nationwide scale and introduced a new model for long-term community change. The campaign united believers in Madrid as well as local pastors and leaders, encouraging them in the Word, focusing on continuing in unity, and inspiring them to keep evangelism a top priority for years to come. Initially it wasn't certain whether Luis would be able to participate in the festival, due to his ongoing battle with Stage IV lung cancer. Yet after much prayer and consideration, Luis' doctors gave him the green light and he decided to join Andrew and the team, making it his first international trip since he was diagnosed in January 2018. Taking every opportunity to share the Gospel with the entire region, the Palau team hosted special evangelistic gatherings for key sectors of society, including prison outreaches, a gathering for women, and a dinner for business and civic leaders.ABIDJAN, COTE D'IVOIRE // FEBRUARY 2019More than 50,000 people in West Africa gathered on February 15-17, 2019, in Abidjan, Cote d'Ivoire for a 3-day evangelistic festival with evangelist Andrew Palau. The week-long campaign was the culmination of more than three years of work in Cote d'Ivoire, including massive citywide festivals in other influential cities such as Yamoussoukro and San Pedro. The effort included more than 2,200 local churches, garnered the support of dozens of ministry partners, and saturated the nation with the life-changing message of Jesus Christ. In addition to the final 3-day festival, the Palau team worked throughout the week in partnership with local churches to coordinate dozens of outreach and service programs to bless the community--including eye glass clinics, school outreaches, prison ministry, and evangelistic dinners for key sectors of society. In total, the efforts reached tens of thousands of individuals with the Good News and led more than 19,000 people in public confessions of faith to Jesus Christ.CAPE TOWN, SOUTH AFRICA // NOVEMBER 2019It was at the Love Cote d'Ivoire Festival in Abidjan that visiting leaders from South Africa-- while watching thousands of people worshiping and finding new hope in Jesus Christ--made a decision: they wanted the same powerful movement for their country. And so, it began. The locals, filled with enthusiasm and the Holy Spirit, got working . . . uniting churches, planning outreaches, inspiring believers, and preparing for a massive evangelistic campaign that would share the Gospel message on a grand scale. Love Cape Town CityFest was in partnership with African Enterprise and more than 700 churches and ministries in Cape Town. The week included multiple events that unified the Church and reached thousands with the Gospel. The campaign also united hundreds of local evangelists to encourage, inspire, challenge, and bless them in their ongoing work. In addition to the movement bringing deeper unity to the city churches and organizations, it also equipped and motivated thousands of people to make an impact on the lives of others through service and evangelism. One unique element of this effort included a luncheon with 13 parliamentarians. The Honorable Steve Swart and his wife, Louise, have been praying for unity among the parties for over two decades, and were overjoyed to have Andrew offer encouragement and support in their effort. It was a unique moment for the nation of South Africa . . . and the perfect timing for us to come and help share the Good News.FUTURE INTERNATIONAL FESTIVALS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,909,510 | ExpenseAmt |
| Revenue | $219 | RevenueAmt |
| Desc | TYLER, TEXAS // OCTOBER 2019After years of preparation and prayer, thousands of followers of Jesus and hundreds of churches throughout East Texas came together for CityFest East Texas with Andrew Palau, culminating in a free, 2-day, evangelistic festival at The Square in downtown Tyler on October 5 and 6, 2019. Hosted by 405 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, revival meetings, training events, and community service initiatives. Like all Palau festivals, much care and attention was given to church unity, community service, training in personal evangelism, and clear public proclamation of the Gospel. Andrew Palau led multiple outreaches and gatherings throughout the region during "festival week." Events included prison outreaches (with the help of Prison Fellowship), an evangelistic luncheon for men (with the help of Clark Hunt--CEO of the Kansas City Chiefs), a gathering for 800 women led by Andrew's wife, Wendy Palau, a Spanish-speaking event for more than 2,500 Latinos hosted by Green Acres Baptist Church, and a CityFest Buckout at Cross Brand Cowboy Church that included an appearance from Duck Commander Phil Robertson. All this was in the lead up to the 2-day festival at The Square in downtown Tyler featuring award-winning artists Newsboys United, Lecrae, Neal McCoy, Pat Barrett, Marisol Park, Blanca, and Ryan Stevenson. The festival also hosted an interactive family fun zone, stunt demos from professional skaters and BMX athletes (in partnership with The Stunt Dudes), and multiple presentations of the Gospel. In total, more than 37,000 people were reached in person through the week-long campaign, with tens of thousands more tuning in to the multiple live broadcasts.FUTURE US FESTIVALS | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,706,160 | ExpenseAmt |
| Revenue | $11,113 | RevenueAmt |
| Desc | PALAU MOVIE // APRIL 2019Hundreds of thousands of individuals in the United States and Latin America saw the inspiring cinematic re-telling of the early life of Luis Palau as Palau the Movie hit the big screen in April 2019. The inspiring film honored the legacy of Luis Palau and the millions of people who have come to know the Lord through his ministry. We're hearing story after story of those who found peace, purpose, and calling as a result of the film. And we're praising God for this opportunity to support the production company who took on this project to bring encouragement, hope, and salvation through the big screen. The final feature-length film was released in both English and Spanish and reached tens of thousands of individuals in 14 nations. The story focuses on Luis' life from age 10 to 33 and the Good News couldn't be clearer. Luis even had the chance to speak to the audience directly at the end of the movie and lead them to a prayer of repentance.INSTITUTO BIBLICO LUIS PALAUThe Luis Palau Association has spent the past 7 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 expanding online curriculum to include training for women in leadership.LPA LINKCENTER2019 was the first full year of the completed Palau LinkCenter, a co-working space for like-minded nonprofits to share space and resources in spreading the Good News and having greater Kingdom impact. It all started in 2016 when the Palau team asked itself, "What would godly stewardship of our building look like?" We knew we could do more with the space and resources God had given us. The LinkCenter is already serving 22 ministries with additional space for others. The LinkCenter has allowed us to be a better steward of the headquarters building, to bless smaller and newer ministries with the many resources and networks LPA has gained over the years, and to encourage and collaborate with other organizations for greater reach of the Gospel.DIGITAL EVANGELISMSince its inception, the Luis 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, best-selling books, a massive Internet presence, multiple social media channels, digital evangelism strategies, and online training courses for pastors and evangelists throughout Latin America. And that's just the beginning. This past year 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. On average, 36,000 people per month are committing their lives to Christ through this platform and more than 20 million individuals are receiving daily encouragement in their faith. As we have recently taken over leadership of this ministry initiative, we pray we will be able to grow its impact and reach even more desperate people around the world--often in very hard-to-reach places--with the Good News of Jesus Christ. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $789,331 | $370,684 | $35,138 | GLOBAL NETWORK OF EVANGELISTSDedicating the next several years to accelerate evangelism worldwide, the Palau Association is working to build networks of evangelists in 150 countries. These networks are being developed through strong, trusted relationships with evangelists and Christian organizations around the globe, with a vision to connect and encourage evangelists as never before to win more people to Christ. Goals over the next 3 years include connecting 5,000 evangelists in 50 nations, expanding website presence and resources into multiple languages, and strengthening the alliance for ongoing, multiplied impact beyond 2022. Palau's network of evangelists in North America-- known as Next Generation Alliance (NGA)-- continues to grow and stand by its identity to affirm, equip, and mobilize vocational evangelists. Under the motto "One Message, Many Expressions," NGA members use many means and methods to proclaim the Good News of Jesus Christ and find resources and collaboration through NGA. With big vision comes a need for great additional team members. In 2019 we expanded our team with a key hire. Dr. Desmond Henry of Johannesburg, South Africa, is stepping in to serve as our new Director of the Global Network of Evangelists. Desmond Henry graduated with a degree in Theology from the Baptist Theological College in Johannesburg, South Africa and was accepted onto the Baptist Union Ministry list in 2007. After qualifying, he accepted a call to the Open Baptist Church in Gaborone, Botswana, where he served as an associate pastor. Desmond has served previously as a youth and worship pastor at Florida Baptist Church and an assistant pastor at Grace Community Church, both in Johannesburg.NGA CONFERENCE // SEPTEMBER 2019"REFRESHING." "INSPIRING." "FILLED WITH WISDOM, LOVE, AND ZEAL." "THE BEST CONFERENCE I HAVE EVER ATTENDED." Those are some of the comments we received about this year's NGA Connect Conference. This innovative evangelism conference gathered more than 200 vocational evangelists from 9 countries and 34 states to mobilize and equip them in spreading the Good News of Jesus Christ around the world. This conference in Portland was just one of the many ways NGA fulfilled its mission "to identify, affirm, mobilize and equip" evangelists. The conference offered 36 educational workshops on topics of critical concern to evangelists and ministry leaders. Workshops emphasized innovative evangelism methods including digital evangelism, church mobilization, effective fundraising, improving ministry longevity, strengthening your family and marriage, building a high performing board, the evangelist's invitation, and Gospel movements. "This was by far the most beneficial and encouraging conference that I've ever been to," said Tim Byrne, who's been a member of NGA since 2006. "A huge thank you to the Palau team for doing such a great job in encouraging and inspiring evangelists to continue to stay the course." |
| $645,849 | $6,160 | 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 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 100 U.S. cities over the next 3 years, our prayer is that we will continue to elevate evangelism worldwide. | |
| $626,358 | $106,488 | $3,338 | BEIJING & HARBIN, CHINA // DECEMBER 2019At the invitation of leaders in China, Andrew Palau and a small delegation from the Palau Association traveled to the cities of Beijing and Harbin to share hope and encouragement with thousands of individuals. The specific campaign reached more than 10,000 people in person and was a result of recommendations from Chinese pastors and the expressed desire of Chinese government leaders to allow the Palau team to share a special Christmas message with the people of China. Spending 8 days in China, Andrew and the team were given permission to hold 9 events in 2 cities, including a gathering for 300 seminary students, multiple meetings with government officials, and several evangelistic gatherings. Working with a publishing partner in China, the team was also allowed to distribute more than 24,000 copies of our evangelistic book--What is Christmas?--to individuals through churches in more than 100 cities. For more than two decades, Luis and Andrew Palau have worked to build relationships and plant seeds for ministry in China. From an historic book release during the 2008 Beijing Olympics to clear evangelistic opportunities throughout the nation, there have been tremendous strides forward since Luis Palau first visited in 1997.SWANSEA, WALES // JULY 2019While the United Kingdom seems to be at an all-time low in Christian population and regular church attendance, a number of unified, area-wide evangelistic campaigns over the past few years have given a different picture of the state of the Church in the British Isles. One of these events was Shine Swansea, a collaborative campaign with Andrew Palau in the coastal city of Swansea, Wales. This powerful week of outreach included a number of area-wide evangelistic events that engaged the entire community, empowered the local believers, and led many people into a new relationship with Jesus Christ. Events included Bible teaching, family fun days, beach outreaches, and street ministry. The finale of the week was a two-day festival event with activities for children, live music, and a message of hope from Andrew Palau.JOS, NIGERIA // SEPTEMBER 2019At the invitation of faith leaders in Nigeria, as well as long-time ministry partner Firm Foundations in Christ Ministries (FFICM), Wendy Palau--wife of Andrew Palau and daughter-in-law to Luis--spent a week ministering to hundreds of displaced people in IDP camps and training local pastors and leaders in evangelism and discipleship. This specific outreach in Nigeria was focused on more than 600 displaced people living in an IDP camps just outside Jos, Nigeria. Many of these individuals were driven out of their homes and villages amidst recent tribal violence. The plan was to provide food, Bibles, and building materials for 600 women and children living in a few IDP camps on the outskirts of Jos. Yet as word got out, more than 1,000 women and children from 10 IDP camps made their way to the outreach with more than 75 making public confessions of faith in Jesus Christ. A team of 40 trained Nigerian women are now following up with each one of these new believers, helping them build a firm foundation in their relationship with God. While in country, Wendy Palau also took part in a conference for 3,000 local evangelists and church leaders, hoping to encourage and support them as they pray and dream about their role in their ongoing work in Nigeria. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,061,538 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $477,172 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $44,636 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $10,085,768 | 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 | 68 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 84 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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) | $163,734 | $0 | $106,972 | |
| Andrew Palau | |||||||
| Dir. of Festivals | 45.00 | $155,780 | $0 | $113,815 | Yes (X) | ||
| John Ogle | |||||||
| Vice President | 45.00 | Yes (X) | $215,088 | $0 | $48,214 | ||
| Dr Luis Palau | |||||||
| Evangelist/Director | 45.00 | Yes (X) | Yes (X) | $151,169 | $0 | $95,640 | |
| Keith Palau | |||||||
| Dir. of Donor Relations | 45.00 | $128,730 | $0 | $40,430 | Yes (X) | ||
| Scott Kraske | |||||||
| Chief Financial Officer | 45.00 | Yes (X) | $120,022 | $0 | $35,901 | ||
| Justin Fordice | |||||||
| Director of Communications | 45.00 | $114,152 | $0 | $36,253 | Yes (X) | ||
| David Jones | |||||||
| Vice President/Treasurer | 45.00 | Yes (X) | $85,859 | $0 | $62,522 | ||
| Jorge Scopazzo | |||||||
| Producer | 45.00 | $112,629 | $0 | $31,730 | Yes (X) | ||
| Doug Steward | |||||||
| Exec. Producer | 45.00 | $112,458 | $0 | $29,102 | Yes (X) | ||
| 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 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,359,621 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $600,579 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | 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 | $2,135,995 | FundraisingAmt |
| All Other Contributions | $11,730,626 | AllOtherContributionsAmt |
| Noncash Contributions | $396,907 | NoncashContributionsAmt |
| Total Contributions | $13,866,621 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Event Fees | 900099 | $110,093 | $110,093 |
| Honorariums | 900099 | $1,361 | $1,361 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $111,454 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $74,002 | TotalRevenueColumnAmt |
| Exclusion | $74,002 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,463 | TotalRevenueColumnAmt |
| Exclusion | $2,463 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $92,644 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $40,960 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $51,684 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51,684 | TotalRevenueColumnAmt |
| Exclusion | $51,684 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,591,965 | SecuritiesAmt |
| Other | $375 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,581,899 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,066 | SecuritiesAmt |
| Other | $375 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,441 | TotalRevenueColumnAmt |
| Exclusion | $10,441 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,800 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $2,135,995 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $698,139 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$683,339 | TotalRevenueColumnAmt |
| Exclusion | -$683,339 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $17,479 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $14,082 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,397 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,397 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,702 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,014 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $3,688 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $34,702 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,471,425 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $145,865 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$541,061 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,212 | TotalAmt |
| Program Services | $109,212 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $537,080 | TotalAmt |
| Program Services | $537,080 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,100,596 | TotalAmt |
| Program Services | $758,388 | ProgramServicesAmt |
| Management And General | $165,325 | ManagementAndGeneralAmt |
| Fundraising | $176,883 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520,494 | TotalAmt |
| Program Services | $335,188 | ProgramServicesAmt |
| Management And General | $60,126 | ManagementAndGeneralAmt |
| Fundraising | $125,180 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,623,425 | TotalAmt |
| Program Services | $2,833,587 | ProgramServicesAmt |
| Management And General | $506,762 | ManagementAndGeneralAmt |
| Fundraising | $283,076 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,986 | TotalAmt |
| Program Services | $181,729 | ProgramServicesAmt |
| Management And General | $32,618 | ManagementAndGeneralAmt |
| Fundraising | $18,639 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $736,888 | TotalAmt |
| Program Services | $574,773 | ProgramServicesAmt |
| Management And General | $103,164 | ManagementAndGeneralAmt |
| Fundraising | $58,951 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,771 | TotalAmt |
| Program Services | $194,821 | ProgramServicesAmt |
| Management And General | $34,968 | ManagementAndGeneralAmt |
| Fundraising | $19,982 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,266 | TotalAmt |
| Management And General | $22,266 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,963 | TotalAmt |
| Management And General | $49,963 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,208 | TotalAmt |
| Management And General | $6,208 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,143 | TotalAmt |
| Program Services | $526,882 | ProgramServicesAmt |
| Management And General | $192,938 | ManagementAndGeneralAmt |
| Fundraising | $75,323 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $642,336 | TotalAmt |
| Program Services | $642,336 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,406 | TotalAmt |
| Program Services | $137,292 | ProgramServicesAmt |
| Management And General | $120,488 | ManagementAndGeneralAmt |
| Fundraising | $121,626 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,388 | TotalAmt |
| Program Services | $63,921 | ProgramServicesAmt |
| Management And General | $84,957 | ManagementAndGeneralAmt |
| Fundraising | $35,510 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,817 | TotalAmt |
| Program Services | $221,973 | ProgramServicesAmt |
| Management And General | $40,005 | ManagementAndGeneralAmt |
| Fundraising | $40,839 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,648,498 | TotalAmt |
| Program Services | $844,822 | ProgramServicesAmt |
| Management And General | $319,278 | ManagementAndGeneralAmt |
| Fundraising | $484,398 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,155 | TotalAmt |
| Program Services | $26,808 | ProgramServicesAmt |
| Management And General | $1,628 | ManagementAndGeneralAmt |
| Fundraising | $1,719 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,128 | TotalAmt |
| Program Services | $235,597 | ProgramServicesAmt |
| Management And General | $15,826 | ManagementAndGeneralAmt |
| Fundraising | $16,705 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,437 | TotalAmt |
| Program Services | $106,683 | ProgramServicesAmt |
| Management And General | $7,178 | ManagementAndGeneralAmt |
| Fundraising | $7,576 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| Festival production | $1,236,548 | $1,236,548 | $0 | |
| Radio and Television | $366,975 | $366,975 | $0 | |
| Printing | $146,589 | $130,317 | $8,356 | $7,916 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,836 | TotalAmt |
| Program Services | $20,836 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,332,145 | TotalAmt |
| Program Services | $10,085,768 | ProgramServicesAmt |
| Management And General | $1,771,614 | ManagementAndGeneralAmt |
| Fundraising | $1,474,763 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,081,115 | BOYAmt |
| EOY | $2,727,252 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,772 | BOYAmt |
| EOY | $5,871 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,375 | BOYAmt |
| EOY | $143,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,297,632 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,776,759 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,754,329 | BOYAmt |
| EOY | $1,520,873 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,385,346 | BOYAmt |
| EOY | $2,310,894 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $857,791 | BOYAmt |
| EOY | $959,189 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,930 | BOYAmt |
| EOY | $87,535 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,388,658 | BOYAmt |
| EOY | $7,755,228 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,418 | BOYAmt |
| EOY | $630,064 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $857,791 | BOYAmt |
| EOY | $959,189 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,363,209 | BOYAmt |
| EOY | $1,589,253 | 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 | $5,447,320 | BOYAmt |
| EOY | $5,872,932 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,129 | BOYAmt |
| EOY | $293,043 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,025,449 | BOYAmt |
| EOY | $6,165,975 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,388,658 | BOYAmt |
| EOY | $7,755,228 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $139,280 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,246 | 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 | $12,426,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,433,053 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,317,637 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,556,418 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,866,621 | CurrentTaxYearAmt |
| Total | $62,599,744 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,426,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,433,053 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,317,637 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,556,418 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,866,621 | CurrentTaxYearAmt |
| Total | $62,599,744 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $890,364 | SubstantialContributorsTotAmt |
| Public Support Total170 | $61,709,380 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,907 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,351 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,969 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,314 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169,109 | CurrentTaxYearAmt |
| Total | $371,650 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $57,190 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,608 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $48,180 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $88,945 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,502 | CurrentTaxYearAmt |
| Total | $282,425 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $63,253,819 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $616,371 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.97560 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96490 | 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 - 2015 Amount: $ 57,190. 2017 Amount: $ 5,000. 2018 Amount: $ 31,800. 2019 Amount: $ 14,800. Other income - 2016 Amount: $ 38,608. 2017 Amount: $ 43,180. 2018 Amount: $ 57,145. 2019 Amount: $ 34,702. | 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 | $3,751,796 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,690,077 | DepreciationAmt |
| Book Value | $1,061,719 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,167,836 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,086,682 | DepreciationAmt |
| Book Value | $81,154 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,520,873 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $661,938 | F |
| Annuity contracts with insurance companies | $297,251 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $959,189 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred compensation | Desc |
| Amt | $959,189 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $959,189 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $32,800,903 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,246 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $18,595,341 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $18,596,587 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,204,316 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $6,208 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$739,099 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$732,891 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,471,425 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $32,660,377 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $18,595,341 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $739,099 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $19,334,440 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,325,937 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $6,208 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $6,208 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,332,145 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 4b - Other Adjustments: | Fundraising event expenses -698,139. Rent expenses -40,960. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 698,139. Rent expenses 40,960. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (9 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| South America | 0 | 0 | Grants to Recipients Located in Region | $8,101 | |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in region | $169,120 | |
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $134,037 | |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $223,462 | |
| Russia and Neighboring States | 0 | 0 | Grants to Recipients Located in Region | $2,360 | |
| South America | 0 | 4 | Program Service | $641,548 | Evangelistic outreach |
| Sub-Saharan Africa | 0 | 3 | Program Service | $761,891 | Evangelistic outreach |
| Europe (Including Iceland & Greenland) | 1 | 4 | Program Service | $1,111,848 | Evangelistic outreach |
| East Asia and the Pacific | 0 | 0 | Program Service | $106,123 | Evangelistic outreach |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 11 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Subtotal Spent | $3,052,367 | SubtotalSpentAmt |
| Continuation Spent | $106,123 | ContinuationSpentAmt |
| Total Spent | $3,158,490 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (6 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| South Asia | Used to fund purchases of food, clothing, education, and evangelism for orphans | $222,962 | Wire transfer |
| Sub-Saharan Africa | Christian evangelism | $135,000 | Wire transfer |
| Sub-Saharan Africa | Christian evangelism | $7,215 | Wire transfer |
| Sub-Saharan Africa | Christian evangelism | $9,000 | Wire transfer |
| Sub-Saharan Africa | Christian evangelism | $12,500 | Wire transfer |
| Europe (Including Iceland & Greenland) | Christian evangelism | $106,488 | Wire transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 6 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Follow-up visits and phone calls are made to monitor program progress and accomplishments. The organization has also done occasional field audits, receives regular ministry reports, and in some cases, has board representation. |
| Part I, line 3: | Foreign expenditures were accounted for based on the accrual method of accounting using expense reports, receipts, and other appropriate documentation. |
| Part III Accounting Method: |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Naples Donor Retreat | Event1Nm |
| Gross Receipts Event1 | $1,169,700 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,169,700 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $216,227 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $10,909 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $36,599 | OtherDirectExpensesEvent1Amt |
| Event2 | Laguna Donor Retreat | Event2Nm |
| Gross Receipts Event2 | $500,192 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $500,192 | CharitableContriEvent2Amt |
| Food And Beverage Event2 | $223,683 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $10,500 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $24,379 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $480,903 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $466,103 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $14,800 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $147,749 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $10,000 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $18,093 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $2,150,795 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $2,135,995 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $14,800 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $587,659 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $31,409 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $79,071 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $698,139 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$683,339 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Grand Awakening | |||||||
| 4354 Augusta Hills Ave SE | Kentwood | MI | 49512 | 474358504 | 501(c)(3) | $10,000 | Christian evangelism |
| LifeLight Communications | |||||||
| 420 S Duluth Ave | Sioux Falls | SD | 57104 | 460460742 | 501(c)(3) | $19,780 | Christian evangelism |
| Movement Day | |||||||
| 2 Washington St FL 20 | New York | NY | 10004 | 208991671 | 501(c)(3) | $20,000 | Christian training |
| Tabernacle Community Church | |||||||
| 2530 Eastern Avenue | Grand Rapids | MI | 49507 | 300009015 | 501(c)(3) | $10,000 | Christian training |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | 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 | $139,165 | $0 | $22,000 | $0 | $2,569 | $0 | $23,373 | $0 | $85,575 | $0 | $272,682 | $0 | $0 | $0 |
| Andrew Palau | ||||||||||||||
| Dir. of Festivals | $135,366 | $0 | $20,000 | $0 | $414 | $0 | $27,766 | $0 | $88,025 | $0 | $271,571 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $193,719 | $0 | $20,000 | $0 | $1,369 | $0 | $19,565 | $0 | $30,625 | $0 | $265,278 | $0 | $0 | $0 |
| Dr Luis Palau | ||||||||||||||
| Evangelist/Director | $140,182 | $0 | $0 | $0 | $10,987 | $0 | $29,481 | $0 | $73,742 | $0 | $254,392 | $0 | $0 | $0 |
| Keith Palau | ||||||||||||||
| Dir. of Donor Relations | $123,730 | $0 | $5,000 | $0 | $0 | $0 | $11,731 | $0 | $29,520 | $0 | $169,981 | $0 | $0 | $0 |
| Scott Kraske | ||||||||||||||
| Chief Financial Officer | $108,248 | $0 | $11,000 | $0 | $774 | $0 | $9,852 | $0 | $28,025 | $0 | $157,899 | $0 | $0 | $0 |
| Justin Fordice | ||||||||||||||
| Director of Communications | $110,990 | $0 | $3,000 | $0 | $162 | $0 | $9,204 | $0 | $28,348 | $0 | $151,704 | $0 | $0 | $0 |
| David Jones | ||||||||||||||
| Vice President/Treasurer | $80,221 | $0 | $3,000 | $0 | $2,638 | $0 | $18,613 | $0 | $45,872 | $0 | $150,344 | $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 2019, none of which was included taxable compensation: -Dr. Luis Palau -Kevin Palau -David Jones -Andrew Palau LPA pays for travel for Andrew Palau's daughter 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 2019. The benefit is included in taxable compensation. |
| Part I, Line 7 | In 2019, the LPA board approved non-fixed payments classified as bonuses for the following individuals: Kevin Palau John Ogle David Jones Scott Kraske Andrew Palau Keith Palau Justin Fordice Jorge Scopazzo Doug Steward |
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 | $271,571 | Employment | 0 |
| Keith Palau | |||
| Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President | $169,981 | Employment | 0 |
| Katie Bredemeier | |||
| Family member of David Jones, Vice President/Treasurer | $22,711 | Employment | 0 |
| Dr Luis Palau | |||
| Family member of Kevin Palau, President | $254,392 | Employment | 0 |
| Kevin Palau | |||
| Family member of Dr. Luis Palau, Evangelist | $272,682 | Employment | 0 |
| Laney Palau | |||
| Family member of Kevin Palau, President | $56,231 | 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 and Kevin 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 | 25 | ContributionCnt |
| Noncash Contributions Rpt F990 | $376,071 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Ornaments | 1 | $18,136 | FMV |
| Yes (X) | Office cabinet | 1 | $2,700 | Cost |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (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, Kevin Palau, Keith Palau, and Andrew 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 Secretary/Treasurer is responsible for reviewing the signed statements. 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. 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 |