2020-11-15T16:42:25-06:00 2019-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2019-01-01 930713827 Luis Palau Association LUIS 5036141500 PO Box 50 Portland OR 97207 Scott Kraske Chief Financial Officer 5036141500 2020-11-15 1 Ashley Peabody P01385870 7145770988 139.146.132.42 2020-11-15 17:42:18 ES P 2868439BE3924EEDB757601C78AE42CAA5254E15 F4973E7B8191A0D66872FD479F172E8C40E4A96D 2019 2021-01-29 14:40:06Z Kevin Palau PO Box 50 Portland OR 97207 17806505 0 X www.palau.org X 1978 OR Proclaiming the Good News, Uniting the Church, and Impacting Cities Worldwide. 15 13 84 14515 0 0 13556418 13866621 123045 111454 -40905 84443 -575667 -591093 13062891 13471425 430981 646292 0 0 6294417 6464160 0 0 1474763 6238425 6221693 12963823 13332145 99068 139280 7388658 7755228 1363209 1589253 6025449 6165975 X Proclaiming the Good News, Uniting the Church, and Impacting Cities Worldwide. 0 0 3408560 169120 89897 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 2909510 219 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 1706160 11113 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. 789331 370684 35138 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." 645849 6160 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. 626358 106488 3338 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. 2061538 477172 44636 10085768 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 1 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 68 0 1 84 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ FL LA MD MN NH OR PA TN VA WV WI X David Jones 5036141500 PO Box 50 Portland OR 97207 X Kevin Palau President/Director 45.00 X X 163734 0 106972 Andrew Palau Dir. of Festivals 45.00 X 155780 0 113815 John Ogle Vice President 45.00 X 215088 0 48214 Dr Luis Palau Evangelist/Director 45.00 X X 151169 0 95640 Keith Palau Dir. of Donor Relations 45.00 X 128730 0 40430 Scott Kraske Chief Financial Officer 45.00 X 120022 0 35901 Justin Fordice Director of Communications 45.00 X 114152 0 36253 David Jones Vice President/Treasurer 45.00 X 85859 0 62522 Jorge Scopazzo Producer 45.00 X 112629 0 31730 Doug Steward Exec. Producer 45.00 X 112458 0 29102 Scott Cahill Chairman/Director 1.00 X X 0 0 0 Simon Berry Secretary/Director 1.00 X X 0 0 0 Howard Dahl Director 1.00 X 0 0 0 Vicki Foster Director 1.00 X 0 0 0 Scott Hanson Director 1.00 X 0 0 0 Mita Jash Director 1.00 X 0 0 0 Ross M Lindsay III Director 1.00 X 0 0 0 Richard Luebke Director 1.00 X 0 0 0 Mark R Neaman Director 1.00 X 0 0 0 Rafael Pedace Director 1.00 X 0 0 0 David R Reisenbigler Director 1.00 X 0 0 0 John Southard Director 1.00 X 0 0 0 Gail A Stockamp Director 1.00 X 0 0 0 1359621 0 600579 11 0 1 0 0 2135995 11730626 396907 13866621 Event Fees 900099 110093 110093 Honorariums 900099 1361 1361 111454 74002 74002 2463 2463 92644 40960 51684 51684 51684 3591965 375 3581899 0 10066 375 10441 10441 14800 2135995 698139 -683339 -683339 17479 14082 3397 3397 34702 31014 3688 34702 13471425 145865 0 -541061 109212 109212 537080 537080 1100596 758388 165325 176883 520494 335188 60126 125180 3623425 2833587 506762 283076 232986 181729 32618 18639 736888 574773 103164 58951 249771 194821 34968 19982 22266 22266 49963 49963 6208 6208 795143 526882 192938 75323 642336 642336 379406 137292 120488 121626 184388 63921 84957 35510 302817 221973 40005 40839 1648498 844822 319278 484398 30155 26808 1628 1719 268128 235597 15826 16705 121437 106683 7178 7576 Festival production 1236548 1236548 0 Radio and Television 366975 366975 0 Printing 146589 130317 7916 8356 20836 20836 13332145 10085768 1771614 1474763 2081115 2727252 6772 5871 242375 143614 5297632 3776759 1754329 1520873 2385346 2310894 857791 959189 60930 87535 7388658 7755228 505418 630064 857791 959189 1363209 1589253 X 5447320 5872932 578129 293043 6025449 6165975 7388658 7755228 139280 1246 0 X 0 1 X 1 0 X 12426015 10433053 12317637 13556418 13866621 62599744 12426015 10433053 12317637 13556418 13866621 62599744 890364 61709380 30907 44351 50969 76314 169109 371650 57190 38608 48180 88945 49502 282425 63253819 616371 0.97560 0.96490 X Schedule A, Part II, Line 10, Explanation of Other Income: 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 378000 378000 3751796 2690077 1061719 1167836 1086682 81154 1520873 Cash surrender value of life insurance 661938 F Annuity contracts with insurance companies 297251 F 959189 Deferred compensation 959189 959189 32800903 1246 18595341 18596587 14204316 6208 -739099 -732891 13471425 32660377 18595341 739099 19334440 13325937 6208 6208 13332145 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. 1 South America 0 0 Grants to Recipients Located in Region 8101 Sub-Saharan Africa 0 0 Grants to recipients located in region 169120 Europe (Including Iceland & Greenland) 0 0 Grants to Recipients Located in Region 134037 South Asia 0 0 Grants to Recipients Located in Region 223462 Russia and Neighboring States 0 0 Grants to Recipients Located in Region 2360 South America 0 4 Program Service Evangelistic outreach 641548 Sub-Saharan Africa 0 3 Program Service Evangelistic outreach 761891 Europe (Including Iceland & Greenland) 1 4 Program Service Evangelistic outreach 1111848 East Asia and the Pacific 0 0 Program Service Evangelistic outreach 106123 1 11 0 0 1 11 3052367 106123 3158490 South Asia Used to fund purchases of food, clothing, education, and evangelism for orphans 222962 Wire transfer Sub-Saharan Africa Christian evangelism 135000 Wire transfer Sub-Saharan Africa Christian evangelism 7215 Wire transfer Sub-Saharan Africa Christian evangelism 9000 Wire transfer Sub-Saharan Africa Christian evangelism 12500 Wire transfer Europe (Including Iceland & Greenland) Christian evangelism 106488 Wire transfer 6 0 0 0 0 0 0 0 Part I, Line 2: Follow-up visits and phone calls are made to monitor program progress and accomplishments. The organization has also done occasional field audits, receives regular ministry reports, and in some cases, has board representation. Part I, line 3: Foreign expenditures were accounted for based on the accrual method of accounting using expense reports, receipts, and other appropriate documentation. Part III Accounting Method: Naples Donor Retreat 1169700 1169700 216227 10909 36599 Laguna Donor Retreat 500192 500192 223683 10500 24379 2 480903 466103 14800 147749 10000 18093 2150795 2135995 14800 587659 31409 79071 698139 -683339 1 Grand Awakening 4354 Augusta Hills Ave SE Kentwood MI 49512 474358504 501(c)(3) 10000 Christian evangelism LifeLight Communications 420 S Duluth Ave Sioux Falls SD 57104 460460742 501(c)(3) 19780 Christian evangelism Movement Day 2 Washington St FL 20 New York NY 10004 208991671 501(c)(3) 20000 Christian training Tabernacle Community Church 2530 Eastern Avenue Grand Rapids MI 49507 300009015 501(c)(3) 10000 Christian training 4 0 Part I, Line 2: Follow-up visits and phone calls are made to monitor program progress and accomplishments. The organization has also done occasional field audits, receives regular ministry reports, and in some cases, has board representation. X X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Kevin Palau President/Director 139165 0 22000 0 2569 0 23373 0 85575 0 272682 0 0 0 Andrew Palau Dir. of Festivals 135366 0 20000 0 414 0 27766 0 88025 0 271571 0 0 0 John Ogle Vice President 193719 0 20000 0 1369 0 19565 0 30625 0 265278 0 0 0 Dr Luis Palau Evangelist/Director 140182 0 0 0 10987 0 29481 0 73742 0 254392 0 0 0 Keith Palau Dir. of Donor Relations 123730 0 5000 0 0 0 11731 0 29520 0 169981 0 0 0 Scott Kraske Chief Financial Officer 108248 0 11000 0 774 0 9852 0 28025 0 157899 0 0 0 Justin Fordice Director of Communications 110990 0 3000 0 162 0 9204 0 28348 0 151704 0 0 0 David Jones Vice President/Treasurer 80221 0 3000 0 2638 0 18613 0 45872 0 150344 0 0 0 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 Andrew Palau Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President 271571 Employment 0 Keith Palau Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President 169981 Employment 0 Katie Bredemeier Family member of David Jones, Vice President/Treasurer 22711 Employment 0 Dr Luis Palau Family member of Kevin Palau, President 254392 Employment 0 Kevin Palau Family member of Dr. Luis Palau, Evangelist 272682 Employment 0 Laney Palau Family member of Kevin Palau, President 56231 Employment 0 Schedule L, Part IV: 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." X 25 376071 Stock Market Value X Ornaments 1 18136 FMV X Office cabinet 1 2700 Cost 0 0 0 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 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. Livin It LLC PO Box 50 Portland OR 97207 Extreme sports evangelism OR 0 0 N/A