LUIS PALAU ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-08
- IRS object ID
- 201943129349301529
- Schema version
- 2018v3.1
- 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 | 2019-11-08T10:41:03-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | 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 | 2018-01-01 | 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 | 2019-11-08 | 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 | 2019-11-08 | IPDt |
| IP Tm | 11:40:55 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | AB612868BE4BD6EC5EDB2DC7033DD9252FA50016 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 47A8B5D258E36FD6639F0612DC2CB1C95DD203CE | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | 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 | $17,332,497 | 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 | 91 | TotalEmployeeCnt |
| Total Volunteers | 23500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,317,637 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,556,418 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $115,911 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $123,045 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,161 | PYInvestmentIncomeAmt |
| CY Investment Income | -$40,905 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$645,165 | PYOtherRevenueAmt |
| CY Other Revenue | -$575,667 | CYOtherRevenueAmt |
| PY Total Revenue | $11,798,544 | PYTotalRevenueAmt |
| CY Total Revenue | $13,062,891 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $371,370 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $430,981 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,594,142 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,294,417 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,376,286 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,303,656 | PYOtherExpensesAmt |
| CY Other Expenses | $6,238,425 | CYOtherExpensesAmt |
| PY Total Expenses | $10,269,168 | PYTotalExpensesAmt |
| CY Total Expenses | $12,963,823 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,529,376 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $99,068 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,361,253 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,388,658 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,433,626 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,363,209 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,927,627 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,025,449 | 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 | $4,096,645 | ExpenseAmt |
| Desc | WEST MICHIGAN // SEPTEMBER 2018CityFest West Michigan united more than 30,000 people along the river in downtown Grand Rapids, for a 2-day outdoor music festival. Through the campaign more than 1,830 people made public decisions to follow Jesus Christ. We heard story after story of lives changed. A man, exhausted from a life of drug and alcohol abuse, made a decision for Jesus along with his oldest children who are 12 and 9-years-old. The next day, he was eagerly the first one at church and is currently being mentored by local believers. Two women, who invited some pastors into their home after what they heard at the Women's Luncheon, saw revival in their family and worshipped together for hours. A young man intending to get drunk heard the commotion at the park and arrived just in time to hear Andrew's testimony and made a decision for Jesus. A woman who received Jesus in prayer with the team said she felt like "a new person," finally free of suicidal thoughts and finally embracing self-forgiveness. A 9-year-old who ran up to the stage after Luis shared the Gospel at the Latin Festival was confident in his ability to choose faith assuring the team, "I know the decision I'm making. I want Jesus. And that's just a couple of the hundreds of stories of lives changed from this campaign. This is what it's all about. And it never gets old! In addition to the festival, this campaign included several initiatives in outlying communities. Outreaches included ministry at prisons, a luncheon for women, Latina events, and a gathering for business and civic leaders. And over months leading up to the festival week, we saw the Lord unite the Church through a university outreach, the RE:NEW Gathering, service projects to the community, and so much more. EUGENE, OREGON // JULY 2018The Lord worked in awesome ways in Lane County through CityFest at PK Park in Eugene, Oregon. The final event was a fun-filled day of music, action sports, activities for kids, and multiple opportunities for individuals to hear a powerful message of the hope found in Jesus Christ. With Andrew Palau as the lead evangelist, the Good News was shared with every sector of society throughout the 18 months of the campaign. We praise God for how we saw Him take the Church in the region to a deeper level of unity. The campaign led many people to Christ, challenged hundreds of believers in their walk with God, and trained hundreds of individuals in personal evangelism. "People in Eugene finally saw Eugene churches in a different light," local pastor Craig Curtis said. CityFest outreaches included a breakfast for first responders, a dinner for women, an outreach at a youth correctional facility, a skate outreach, and the festival on Saturday. Each event saw many people make a personal decision for Jesus Christ. Additionally, we saw the Lord unite the Church through a university outreach, the RE:NEW Gathering, One Hope projects, and so much more. The team continues to serve in Lane County and hopes the unity established through CityFest will continue to deepen and spread, encouraging more citywide outreach efforts and ongoing service initiatives throughout Lane County. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,932,666 | ExpenseAmt |
| Revenue | $35,445 | RevenueAmt |
| Desc | BOGOTA COLOMBIA // AUGUST 2018More than five decades after Luis Palau's first major campaign in the heart of Colombia's capital city of Bogota, the Palau Association returned to deliver the same message of hope to a new generation. Hundreds of thousands of people flooded the parks and squares to hear about abundant life in Jesus Christ, and over 18,500 individuals publicly placed their trust in Jesus. The 3-day festival was a fitting capstone to the historic campaign that united 852 churches and reached more than 200,000 people in person through multiple events in the city. In the weeks leading up to the massive festival, the Palau team and local leaders coordinated multiple outreaches, including gatherings for women, business and civic leaders, children, and prisoners. Each festival day featured top Christian musicians, testimonies from actors and international business leaders, and a clear message of hope and faith in Jesus Christ from Andrew Palau. "It was such a privilege to be standing in the same square where my father started so many years ago, Andrew Palau said. "To be sharing the same Good News Gospel, in the same city, among the same wonderful people--it was a dream come true. I was born in Colombia, when my parents were missionaries there. I have a deep passion for the people of Colombia. I love this nation. And I pray all of Colombia would come to know Jesus as their Lord and Savior." The goal of the campaign, just like all Palau festivals, was to shake the nation with the Gospel and help launch the Church into a powerful new season of evangelism and outreach. As part of this vision, the Palau team gathered hundreds of younger evangelists from several nations throughout Latin America for a time of in-depth training, encouraging, equipping, and inspiring. The festival helped foster unity within the Church, made evident through the two pastors' gatherings held in the lead-up to the festival, which included more than 12,500 leaders from throughout Bogot and the surrounding areaMEXICO CITY, MEXICO // MARCH 2018God moved in a mighty way in Mexico City this year as Andrew Palau and the team joined with hundreds of local churches to share the Good News of Jesus through the Marcha de Gloria Festival. After more than a year of preparation, planning, and prayer, the festival culminated in the largest and most well-known plaza in the center of Mexico City . . . El Zocalo. Tens of thousands of people came to the festival and participated in the preceding parade. During the weekend, Andrew also spoke at a conference for pastors, evangelists, and church leaders, inspiring and encouraging them in their calling. In total, more than 3,000 people documented a confession of faith in Jesus Christ because of the festival in Mexico City.SAO PAULO, BRAZIL // MAY 2018For more than 26 years, God has used the evangelical church in Brazil in a powerful way through the March for Jesus Festival. Each year, hundreds of thousands of individuals gather together in the city to worship the Lord and proclaim His Good News. This year, Andrew Palau was invited to be the special guest evangelist. He addressed the massive crowd on the final night of the festival and shared the life-saving message of Jesus. Hundreds of thousands of individuals participated in the event, making it one of the largest gatherings of its kind in the region. Organized by the local evangelical community and supported by hundreds of local congregations, the event built on the foundation of 25 years of similar marches and rallies. This gathering in Sao Paulo grabbed the attention of the entire continent and brought the Gospel to millions through the live event and surrounding media. Focusing his message on John 10:10--"The thief comes only to steal and kill and destroy; I have come that they may have life, and have it to the full"--Palau ended his message with a clear call to faith and repentance. The sea of hands that raised in affirmation of his call was evidence of the impact of the Word. Andrew went on to implore those who had publicly confessed Jesus Christ to dig into Scripture, get their roots deep into a local church, and pursue God daily. Also during the Palau Association's time in Brazil, the team gathered with local pastors, church leaders, and evangelists, encouraging them in the Word, focusing on enduring unity, and inspiring them to keep evangelism a top priority.JOSE C. PAZ // NOVEMBER 2018God accomplished great things through the most recent campaign in Jose C. Paz, Argentina. We're rejoicing over God using this festival to share the Good News with more than 50,000 people in person and through media efforts. The festival proved to be a truly blessed Gospel moment for the Church and the nation of Argentina. "It was a joy to return to Dad's home country-- where his story began, where God first called him to sharing the Gospel on the streets of his hometown, Andrew Palau said. "Back then, Dad faced consistent opposition when he first started preaching, but there's been a dramatic change in receptivity in recent years. Dad says he never imagined Argentina would be so receptive. But it's true! Years of prayer are bearing fruit and we saw a great harvest in Jose C. Paz. It was a privilege to share this message of hope with a new generation . . . to tell those hurting of the true, abundant life that only Jesus can provide. Organized by the local evangelical community and supported by 140 local church congregations, the festival built on decades of committed ministry in Latin America from the Palau Association. A highlight of this festival was a beautiful service project earlier in the week in partnership with Samaritan's Feet. Focusing on the children of the community, the Palau team hosted a gathering on the Thursday before the festival where disadvantaged and underprivileged children could get their feet washed and receive a new pair of shoes. As the volunteers washed the children's feet, they shared the Gospel with them and invited them into a relationship with Jesus Christ. As a result of that outreach alone, 76 children accepted Christ. We're expectant of how God will continue to work through the unity, partnership, and excitement initiated by this campaign. Because of our work together, we were able to lift up Jesus Christ in Jose C. Paz and lay the groundwork for years to come. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,702,056 | ExpenseAmt |
| Revenue | $2,765 | RevenueAmt |
| Desc | MEDIASince its inception, the Luis Palau Association has taken the message of the Gospel to the airwaves through evangelistic radio and television programs. Today, our impact in the world through media has expanded to include continent-wide radio 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. In 2018, we also participated in a bold new film project. A Christian production company began production of a feature-length film on Luis Palau's life and ministry. The dramatic retelling of Luis' early life and ministry was finished in December and Palau: The Movie is scheduled to release in hundreds of theaters in North and South America in April. Luis also began work on a powerful new book in 2018, Palau: A Life On Fire, which is scheduled to release in June. Tracing his faith journey from humble beginnings on the streets of Buenos Aires, Argentina, to sharing the Good News on global stages, Luis shares a rare glimpse into the details and individuals God used to shape him in his spiritual journey.INSTITUTO BIBLICO LUIS PALAUThe Luis Palau Association has spent the past 6 years developing and launching a powerful online training curriculum designed specifically for 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 112 training hours that maximize five decades of ministry experience from more than 25 top Christian leaders, all free of charge. Future goals include expanding training modules to better equip and encourage evangelists, and expanding online curriculum to include training for women in leadership.PALAU LINKCENTER2018 also saw the completion of the new 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 20 ministries with additional space for others. Project goals for the future include blessing smaller and newer ministries with the many resources and networks that Palau has gained over the years, and to encourage and collaborate with like-minded ministries for greater reach for the Gospel. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc | GrantGrantAmt |
|---|---|---|---|
| $647,074 | $120,280 | CITY GOSPEL MOVEMENTSBuilding on the success we have experienced through this initiative over the past several years, we plan to focus our attention between now and 2020 on expanding our partnerships with leaders across North America to celebrate and accelerate sustained City Gospel Movements in hundreds of cities. Goals include inspiring more city movements by sharing success stories and lessons learned, promoting the best evangelism ideas and resources for city transformation, and developing a successful City Gospel Movements Marketplace strategy to better connect marketplace leaders who can actively engage in citywide evangelistic strategies. | |
| $639,128 | $23,458 | NEXT GENERATION ALLIANCEThe Palau Association's Next Generation Alliance (NGA) was formed to identify, affirm, equip, and mobilize an international fellowship of evangelists. In 2018, this fellowship grew to 750 members. Under the motto "One Message, Many Expressions," NGA members use many means and methods to proclaim the Good News of Jesus Christ--including festivals, neighborhood outreaches, action sports, music, creative arts, multimedia and the Internet. As we look toward the future, NGA will continue to focus on providing practical training and resources on critical ministry concerns through the NGA website, conference workshops, five annual webinars, MIF (Mission Increase Foundation) training and resources, and four new strategic partnerships with other evangelism training groups.SUNBURY, ENGLAND // JUNE 2018While 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 this year gave a different picture of the state of the Church in the British Isles. One of these events, Joy@Kempton Park with Andrew Palau in Sunbury, England, engaged the entire community in the effort, regardless of religious background. The event--first dreamt up by local pastor Rowena Cross--involving nearly half a dozen ministries, more than 15 local churches, and hundreds of Christians. The festival was focused on sharing the Good News in an area where so many people had yet to learn about Jesus. The event saw more than 2,000 people converge on the Kempton Park Racecourse to enjoy the family fun, music, and a message of Good News from Andrew Palau. Along with the evangelistic outreach, a practical service project dubbed "Love Sunbury" helped take the message to the community as well. Included in the effort were neighborhood clean-up projects, home revitalization projects, and a massive "feeding of the 5,000." "Only God could have done this," Cross said. "At every opportunity God provided us with what we needed--sometimes before we even knew we needed it. We had no money, no budget, nothing. It's about going beyond what we're capable of doing as humans." This appears to be the beginning of a new season of ministry and outreach for the United Kingdom. While in England the Palau team met with dozens of leaders in a handful of cities. From Birmingham to Wolverhampton, Bristol to SW London, each group had the same desire--to see the Church come together to proclaim the Good News on a massive scale in their community4 CITIES TOUR // OCTOBER 2018The Palau team traveled throughout the U.K. in The 4 Cities Tour to unite with pastors and leaders who are passionate about pointing their communities to Jesus, and interested in beginning preparations for future evangelistic festivals. Additionally, Andrew shared the Good News with many who had never heard the Gospel. Four cities and 8 evangelistic events, helped launch an evangelistic movement in the region. The team traveled to Edinburgh, London, Bristol, and Birmingham, encouraging and uniting hundreds of faith leaders, speaking to local media and in churches, and building relationships with local business and civic leaders. Highlights of the trip included joining with more than 120 key national leaders in London as part of the U.K.-wide initiative for evangelists called Advance 2020 to hear the vision and strategy of the movement; a powerful night of worship and prayer with hundreds of people; and the beginning planning meeting between Wendy Palau and Lady Susie Sainsbury for a women's outreach in May 2019.The visit also began the discussion with leaders in the area about hosting a region-wide evangelistic festival in 2020. Additionally, Andrew joined with musicians Martin Smith and Daughters of Davis for a powerful night of worship and a message of hope. The 4 Cities Tour was a perfect opportunity for believers to invite their friends who needed to hear the Good News. "It was inspiring to see a historic Anglican building have so much vibrancy and enthusiasm," UK Director Dave Plowman said. "Around 200 people attended and many made decisions for Jesus. | $430,981 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,286,202 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $430,981 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $143,738 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $10,017,569 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 86 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 91 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form1098 C Filed | Yes (1) | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 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 | 0 | 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 |
|---|---|---|---|---|---|---|---|
| Dr Luis Palau | |||||||
| Evangelist/Director | 45.00 | Yes (X) | Yes (X) | $185,079 | $0 | $90,027 | |
| Kevin Palau | |||||||
| President/Director | 45.00 | Yes (X) | Yes (X) | $157,643 | $0 | $105,200 | |
| 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 | ||
| John Ogle | |||||||
| Vice President | 45.00 | Yes (X) | $214,819 | $0 | $47,082 | ||
| David Jones | |||||||
| Vice President/Treasurer | 45.00 | Yes (X) | $81,631 | $0 | $61,097 | ||
| Scott Kraske | |||||||
| Chief Financial Officer | 45.00 | Yes (X) | $111,025 | $0 | $34,125 | ||
| Keith Palau | |||||||
| Dir. of Donor Relations | 45.00 | $123,816 | $0 | $37,667 | Yes (X) | ||
| Justin Fordice | |||||||
| Director of Communications | 45.00 | $108,775 | $0 | $33,958 | Yes (X) | ||
| Andrew Palau | |||||||
| Dir. of Festivals | 45.00 | $146,193 | $0 | $111,925 | Yes (X) | ||
| Doug Steward | |||||||
| Exec. Producer | 45.00 | $110,028 | $0 | $27,988 | Yes (X) | ||
| Jorge Scopazzo | |||||||
| Producer | 45.00 | $108,589 | $0 | $30,415 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,347,598 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $579,484 | 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 | $1,551,612 | FundraisingAmt |
| All Other Contributions | $12,004,806 | AllOtherContributionsAmt |
| Noncash Contributions | $1,220,057 | NoncashContributionsAmt |
| Total Contributions | $13,556,418 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Event Fees | 900099 | $120,280 | $120,280 |
| Honorariums | 900099 | $2,765 | $2,765 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $123,045 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,305 | TotalRevenueColumnAmt |
| Exclusion | $28,305 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,191 | TotalRevenueColumnAmt |
| Exclusion | $1,191 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $46,818 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $39,506 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,312 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,312 | TotalRevenueColumnAmt |
| Exclusion | $7,312 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,476,235 | SecuritiesAmt |
| Other | $1,950 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,527,795 | SecuritiesAmt |
| Other | $19,600 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$51,560 | SecuritiesAmt |
| Other | -$17,650 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$69,210 | TotalRevenueColumnAmt |
| Exclusion | -$69,210 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $31,800 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,551,612 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $681,573 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$649,773 | TotalRevenueColumnAmt |
| Exclusion | -$649,773 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $9,590 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,132 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,458 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,458 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,145 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,445 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $6,700 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $57,145 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,062,891 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $181,948 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$675,475 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,960 | TotalAmt |
| Program Services | $84,960 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,021 | TotalAmt |
| Program Services | $346,021 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,103,159 | TotalAmt |
| Program Services | $785,599 | ProgramServicesAmt |
| Management And General | $151,572 | ManagementAndGeneralAmt |
| Fundraising | $165,988 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $510,530 | TotalAmt |
| Program Services | $346,042 | ProgramServicesAmt |
| Management And General | $54,252 | ManagementAndGeneralAmt |
| Fundraising | $110,236 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,566,276 | TotalAmt |
| Program Services | $2,689,322 | ProgramServicesAmt |
| Management And General | $427,108 | ManagementAndGeneralAmt |
| Fundraising | $449,846 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,924 | TotalAmt |
| Program Services | $125,047 | ProgramServicesAmt |
| Management And General | $23,104 | ManagementAndGeneralAmt |
| Fundraising | $43,773 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $695,558 | TotalAmt |
| Program Services | $513,402 | ProgramServicesAmt |
| Management And General | $83,467 | ManagementAndGeneralAmt |
| Fundraising | $98,689 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,970 | TotalAmt |
| Program Services | $153,846 | ProgramServicesAmt |
| Management And General | $27,236 | ManagementAndGeneralAmt |
| Fundraising | $45,888 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,777 | TotalAmt |
| Management And General | $12,777 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,766 | TotalAmt |
| Management And General | $48,766 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $709,028 | TotalAmt |
| Program Services | $537,579 | ProgramServicesAmt |
| Management And General | $121,817 | ManagementAndGeneralAmt |
| Fundraising | $49,632 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,476 | TotalAmt |
| Program Services | $562,476 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $482,485 | TotalAmt |
| Program Services | $185,921 | ProgramServicesAmt |
| Management And General | $163,213 | ManagementAndGeneralAmt |
| Fundraising | $133,351 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,940 | TotalAmt |
| Program Services | $80,361 | ProgramServicesAmt |
| Management And General | $69,313 | ManagementAndGeneralAmt |
| Fundraising | $11,266 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,277 | TotalAmt |
| Program Services | $284,756 | ProgramServicesAmt |
| Management And General | $38,855 | ManagementAndGeneralAmt |
| Fundraising | $22,666 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,442,880 | TotalAmt |
| Program Services | $966,633 | ProgramServicesAmt |
| Management And General | $274,472 | ManagementAndGeneralAmt |
| Fundraising | $201,775 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,733 | TotalAmt |
| Program Services | $13,554 | ProgramServicesAmt |
| Management And General | $2,008 | ManagementAndGeneralAmt |
| Fundraising | $1,171 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,615 | TotalAmt |
| Program Services | $186,576 | ProgramServicesAmt |
| Management And General | $30,972 | ManagementAndGeneralAmt |
| Fundraising | $18,067 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,566 | TotalAmt |
| Program Services | $103,328 | ProgramServicesAmt |
| Management And General | $15,308 | ManagementAndGeneralAmt |
| Fundraising | $8,930 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival production | $1,669,996 | $1,669,996 | ||
| Printing | $214,402 | $173,666 | $25,728 | $15,008 |
| Radio and Television | $208,484 | $208,484 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,963,823 | TotalAmt |
| Program Services | $10,017,569 | ProgramServicesAmt |
| Management And General | $1,569,968 | ManagementAndGeneralAmt |
| Fundraising | $1,376,286 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,751,944 | BOYAmt |
| EOY | $2,081,115 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,580 | BOYAmt |
| EOY | $6,772 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,171 | BOYAmt |
| EOY | $242,375 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,434,722 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,680,393 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,595,591 | BOYAmt |
| EOY | $1,754,329 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,813,443 | BOYAmt |
| EOY | $2,385,346 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,368 | BOYAmt |
| EOY | $857,791 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,156 | BOYAmt |
| EOY | $60,930 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,361,253 | BOYAmt |
| EOY | $7,388,658 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $497,258 | BOYAmt |
| EOY | $505,418 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $936,368 | BOYAmt |
| EOY | $857,791 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,433,626 | BOYAmt |
| EOY | $1,363,209 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,657,253 | BOYAmt |
| EOY | $5,447,320 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,270,374 | BOYAmt |
| EOY | $578,129 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,927,627 | BOYAmt |
| EOY | $6,025,449 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,361,253 | BOYAmt |
| EOY | $7,388,658 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $99,068 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,246 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $11,026,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,426,015 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,433,053 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,317,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,556,418 | CurrentTaxYearAmt |
| Total | $59,759,835 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,026,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,426,015 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,433,053 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,317,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,556,418 | CurrentTaxYearAmt |
| Total | $59,759,835 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,546,869 | SubstantialContributorsTotAmt |
| Public Support Total170 | $58,212,966 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $130,656 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,907 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,969 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $76,314 | CurrentTaxYearAmt |
| Total | $333,197 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,107 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $57,190 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,608 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,180 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $88,945 | CurrentTaxYearAmt |
| Total | $238,030 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $60,331,062 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $582,285 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96490 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96950 | 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 - 2014 Amount: $ 5,107. 2015 Amount: $ 57,190. 2017 Amount: $ 5,000. 2018 Amount: $ 31,800. Other income - 2016 Amount: $ 38,608. 2017 Amount: $ 43,180. 2018 Amount: $ 57,145. | 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 | $3,753,844 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,491,211 | DepreciationAmt |
| Book Value | $1,262,633 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,302,878 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,189,182 | DepreciationAmt |
| Book Value | $113,696 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,754,329 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $611,012 | F |
| Annuity contracts with insurance companies | $246,779 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $857,791 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred compensation | Desc |
| Amt | $857,791 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $857,791 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $32,260,501 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,246 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $18,477,777 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $18,476,531 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,783,970 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$721,079 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$721,079 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,062,891 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $32,162,679 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $18,477,777 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $721,079 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $19,198,856 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,963,823 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,963,823 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 4b - Other Adjustments: | Fundraising event expenses -681,573. Rent expenses -39,506. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 681,573. Rent expenses 39,506. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (12 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| South America | 0 | 4 | Program Service | Evangelistic outreach | $1,219,486 |
| South America | 0 | 0 | Grants to Recipients Located in Region | $4,436 | |
| Central America and the Caribbean | 0 | 0 | Grants to Recipients Located in Region | $6,400 | |
| East Asia and the Pacific | 0 | 0 | Program Service | Evangelistic outreach | $9,808 |
| East Asia and the Pacific | 0 | 0 | Grants to Recipients Located in Region | $5,000 | |
| Sub-Saharan Africa | 0 | 2 | Program Service | Evangelistic outreach | $444,001 |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in region | $13,568 | |
| Europe (Including Iceland & Greenland) | 1 | 4 | Program Service | Evangelistic outreach | $193,279 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $64,955 | |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $246,270 | |
| Russia and Neighboring States | 0 | 0 | Grants to Recipients Located in Region | $392 | |
| Middle East and North africa | 0 | 0 | Grants to Recipients Located in Region | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 10 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Subtotal Spent | $1,895,978 | SubtotalSpentAmt |
| Continuation Spent | $316,617 | ContinuationSpentAmt |
| Total Spent | $2,212,595 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 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. | $241,269 | Wire transfer |
| Central America & Caribbean | Christian evangelism | $6,400 | Check |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | 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 (2 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. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Palm Beach Donor Retreat | Event1Nm |
| Gross Receipts Event1 | $792,838 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $792,838 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $266,678 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $4,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $49,333 | OtherDirectExpensesEvent1Amt |
| Event2 | Phoenix Donor Retreat | Event2Nm |
| Gross Receipts Event2 | $426,832 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $426,832 | CharitableContriEvent2Amt |
| Food And Beverage Event2 | $151,233 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $20,000 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $44,901 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $363,742 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $331,942 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $31,800 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $120,270 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $6,450 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $18,708 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $1,583,412 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,551,612 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $31,800 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $538,181 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $30,450 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $112,942 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $681,573 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$649,773 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Multnomah University | |||||||
| 8435 NE Gilsan Street | Portland | OR | 97220 | 930398802 | 501(c)(3) | $10,000 | Christian evangelism |
| NYC Leadership Center | |||||||
| PO Box 9157 | Long Island City | NY | 11103 | 208991671 | 501(c)(3) | $10,000 | Christian training |
| The Lausanne Movement | |||||||
| 10524 Moss Park Road Suite 201 358 | Orlando | FL | 32832 | 330901290 | 501(c)(3) | $10,000 | Christian evangelism |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Follow-up visits and phone calls are made to monitor program progress and accomplishments. The organization has also done occasional field audits, receives regular ministry reports, and in some cases, has board representation. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Luis Palau | ||||||||||||||
| Evangelist/Director | $150,352 | $0 | $20,000 | $0 | $14,727 | $0 | $29,731 | $0 | $67,878 | $0 | $282,688 | $0 | $0 | $0 |
| Kevin Palau | ||||||||||||||
| President/Director | $133,141 | $0 | $22,000 | $0 | $2,502 | $0 | $22,721 | $0 | $84,455 | $0 | $264,819 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $193,525 | $0 | $20,000 | $0 | $1,294 | $0 | $19,553 | $0 | $29,505 | $0 | $263,877 | $0 | $0 | $0 |
| Keith Palau | ||||||||||||||
| Dir. of Donor Relations | $119,816 | $0 | $4,000 | $0 | $0 | $0 | $10,088 | $0 | $28,400 | $0 | $162,304 | $0 | $0 | $0 |
| Andrew Palau | ||||||||||||||
| Dir. of Festivals | $125,779 | $0 | $20,000 | $0 | $414 | $0 | $23,286 | $0 | $90,615 | $0 | $260,094 | $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 President, and not considered taxable compensation due to a bona fide business purpose. The board has reviewed this determination and approved. Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. The following persons received ministerial housing allowances during 2018, 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. |
| Part I, Line 7 | In 2018, the LPA board approved non-fixed payments classified as bonuses for the following individuals: Dr. Luis Palau Kevin Palau John Ogle David Jones Scott Kraske |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Andrew Palau | |||
| Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President | $263,803 | Employment | 0 |
| Keith Palau | |||
| Family member of Dr. Luis Palau, Evangelist and Kevin Palau, President | $162,304 | Employment | 0 |
| Katie Bredemeier | |||
| Family member of David Jones, Vice President/Treasurer | $22,198 | Employment | 0 |
| Matilde Palau | |||
| Family member of Dr. Luis Palau, Evangelist | $13,871 | Employment | 0 |
| Dr Luis Palau | |||
| Family member of Kevin Palau, President | $282,689 | Employment | 0 |
| Kevin Palau | |||
| Family member of Dr. Luis Palau, Evangelist | $264,819 | Employment | 0 |
| Laney Palau | |||
| Family member of Kevin Palau, President | $48,354 | 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
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $229,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $10,600 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 25 | ContributionCnt |
| Noncash Contributions Rpt F990 | $964,909 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Ornaments | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $15,548 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | The number of contributions represent the number of contributions received, not the number of items donated. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 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 has a family relationship with Kevin Palau, Keith Palau, and Andrew Palau. |
| 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. 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. |
| Form 990, Part X, Lines 27 - 29 | In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $5,447,320 Line 29 - Net assets with donor restrictions 578,129 --------- Total net assets $6,025,449 |
| Form 990, Part XII, Line 2c: | The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. |
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 |