LUIS PALAU ASSOCIATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-12
- IRS object ID
- 201813169349303041
- Schema version
- 2017v2.3
- 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 | 2018-11-12T13:41:20-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | 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 | 2018-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Francis K Brown II | PreparerPersonNm |
| PTIN | P00465640 | 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 | 2018-11-12 | IPDt |
| IP Tm | 12:40:01 | IPTm |
| IP Timezone | MS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BF93FC0A67FBF0B7D490197ABD3FAC3E8C9539E9 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | EC95B27334CEADA22E8CDE7883BFE6EA4CBB0ABC | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 | $14,523,006 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.palau.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | Proclaiming the Good News, Uniting the Church and Impacting Cities Worldwide. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 78 | TotalEmployeeCnt |
| Total Volunteers | 8500 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,433,053 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,317,637 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $148,580 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $115,911 | CYProgramServiceRevenueAmt |
| PY Investment Income | $56 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,161 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$432,857 | PYOtherRevenueAmt |
| CY Other Revenue | -$645,165 | CYOtherRevenueAmt |
| PY Total Revenue | $10,148,832 | PYTotalRevenueAmt |
| CY Total Revenue | $11,798,544 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $357,586 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $371,370 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,451,637 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,594,142 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,206,537 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,309,596 | PYOtherExpensesAmt |
| CY Other Expenses | $4,303,656 | CYOtherExpensesAmt |
| PY Total Expenses | $9,118,819 | PYTotalExpensesAmt |
| CY Total Expenses | $10,269,168 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,030,013 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,529,376 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,664,473 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,361,253 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,272,039 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,433,626 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,392,434 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,927,627 | 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 | $2,806,822 | ExpenseAmt |
| Revenue | $33,737 | RevenueAmt |
| Desc | FRESNO, CALIFORNIA //MARCH 25 - APRIL 2, 2017 God moved in mighty ways in Fresno this year as Luis, Andrew, and the entire team joined with nearly 300 local churches and non-profit organizations to accomplish one of the largest collaboration efforts the city has ever seen. After more than two years of preparation, planning, and prayer, Fresno CityFest culminated at Save Mart Center where thousands of people heard the Good News from Luis, Andrew and dozens of musicians and friends. In the week leading up to the 2-day festival, Luis, Andrew, and the team helped lead several outreaches throughout the Valley, including 17 prison outreaches, a luncheon for women, a gathering for business and civic leaders, a college outreach event, and a mini festival for the Latino community in the city of Reedley. In total, more than 45,000 people were reached through more than 50 events and more than 3,000 people documented a confession of faith in Jesus Christ. Each decision-maker is now being invested in by a local participating church. Also as part of the campaign, Fresno CityServe helped to unify multiple service agency and gather thousands of individuals to serve the valley through more than 1,100 service projects and 145,000 volunteer hours. Fresno CityFest also hosted an Extend the Impact Conference including more than 25 partner evangelists and their spouses from seven states. There were also delegates from a handful of cities who came out to observe the festival as they consider inviting the Palau Association to help with similar citywide campaigns. Our heart is that the unity established through Fresno CityFest continues for years to come, encouraging more citywide outreach efforts and ongoing service initiatives throughout the valley. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,599,053 | ExpenseAmt |
| Desc | GUATEMALA CITY, GUATEMALA //MARCH 2017 Guatemala Festival was a great success, although it was not without its challenges. Amid much unrest and very active political protesting, the Good News was proclaimed clearly and powerfully. More than 35,000 people were in attendance for the one-day festival in the heart of the city, right in the shadows of the presidential palace. Tens of thousands more tuned in to the live, international television broadcast via Enlace TV. In the end, more than 1,300 people made public confessions of faith in Jesus at the festival and are now being followed up by local churches.It was a battle for sure. The devil did not want the festival to happen. There were many distractions throughout the night. Opposition at times . . . right in our faces . . . in the midst of Luis' message. Protestors yelling. Fireworks set off to draw attention away from the message. Yet the team stood strong and the Lord was glorified.During his time in Guatemala, Luis was invited to meet with President Morales. Just 10 days after a horrific fire tragically took the lives of 40 young girls living in a government-run shelter, Luis offered his insight and encouragement as the nation mourned the loss of these children.During the private meeting, Luis offered his deepest sympathy to the people of Guatemala, especially the families directly affected by the tragedy, and reminded the president that the evangelical community was praying for the nation during this time."This is a difficult time for the nation of Guatemala. Many people are hurting. Many families are suffering. Many people are asking deep, fundamental questions." said Palau. "What better time for us to lift up the name of Jesus Christ and remind the nation about his hope, his sacrifice, his love, and his peace even in the midst of this pain and loss."Luis was also honored by the leadership at Universidad Mariano Galvez, one of the largest and most respected universities in the nation with 94,000 students. He also gathered with hundreds of local pastors and church leaders to encourage them in their role within society and their responsibility toward the community.Luis has a long history of ministry in Guatemala, first visiting the nation in the early 1970s. His most memorable visit came in 1982 when he spoke to more than 700,000 people at a one-day gathering in Campo Marte. That gathering is thought by many to not only be one of the largest gatherings in Guatemala's history, but one of the largest gatherings of evangelical Christians in all of Latin America.LA MATANZA & LAS MALVINAS, ARGENTINA //NOVEMBER 11-19 Over the past 40 years, God has used the Palau Association to bless the nation of Argentina in powerful ways. From the historic festival in the capital city of Buenos Aires in 2008 to similar festivals and outreaches in the nearly every province and major city of the nation, millions of individuals have heard the Good News presented by Luis and Andrew. In an ongoing effort to reach more people with the Gospel, Andrew partnered with churches for a 2-day festival in La Matanza (pop. 2 million) and another festival in Malvinas Argentinas (pop. 320,000) for two festivals this fall. Our team hosted evangelistic gatherings with business and civic leaders in both cities, in-depth training for thousands of believers, training conferences for pastors, church leaders and evangelists ,Building upon the wonderful partnerships already established in this region, God used our team to reach thousands of people with the Gospel. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,402,612 | ExpenseAmt |
| Desc | INSTITUTO BBLICO LUIS PALAU //TEACHING AND TRAINING IN LATIN AMERICAThe Luis Palau Association has spent the past seven years developing and launching a powerful online training curriculum designed specifically for Spanish-speaking pastors and church leaders. Working with several strategic partners--including Enlace Television, Logos University of Florida, and several well-known Christian leaders--the Insituto Bblico launched in 2010 and has grown to become a valuable training resource for pastors and leaders throughout Latin America and the Spanish-speaking world.The Spanish Bible Institute now offers more than 120 training hours that maximize five decades of ministry experience from more than 25 top Christian leaders, all free of charge.As of December 2017, more than 45,000 Spanish speakers have gone through the online training course with more than 40,000 still actively participating in ongoing training. 8,100 students are actively connected to our exclusive Facebook group (only made available to students of the Spanish Bible Institute). Countries with the most participants include Mexico, Argentina, Colombia, and the United States, yet we have more than 50 countries represented in our student enrollment.In studying the students who are registered we found that some 35% to 40% are women leaders and wives of pastors. And as we do not have anything specifically for women at this level of leadership, we have begun development of a new section that will be called "From woman to woman." This new section will be distinctive in that it will have teachings specifically about subjects of interest to women and will be taught by women who are professionals in the areas they are teaching.MEDIA MINISTRY //Proclaiming the Good News through MediaToday represents a new day for proclaiming the Good News, uniting the Church, and impacting cities worldwide through media breaking the stereotypes of Christian programming and publications and leading the way through innovative evangelistic endeavors.For more than 40 years the Palau Association's evangelistic radio broadcasts have been one of the broadest-reaching areas of the ministry. Heard by millions of individuals on more than 5,500 radio outlets in 48 countries, Luis and Andrew provide listeners with practical encouragement for sharing God's love, in-depth Bible teaching, and answers to deep spiritual questions.As new media opportunities continue to present themselves around the world including television specials and new social media efforts, we are capitalizing on the open doors, using each occasion to clearly share the life-changing message of Jesus Christ. From historic book releases in China to international television specials across Latin America; from worldwide daily radio programs in both English and Spanish to innovative Internet outreaches spanning continents, the Lord is using our media efforts to reach millions of individuals in a personal and powerful way. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $1,086,129 | $371,370 | $38,412 | NEXT GENERATION ALLIANCE //Equipping the Next Generation of EvangelistsThe Palau Association's Next Generation Alliance (NGA) was formed to identify, affirm, equip and mobilize an international fellowship of evangelists. By the end of 2017, that fellowship had grown to more than 700 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. When these methods come together in a united citywide outreach, the results are impressive.2017 brought several significant opportunities for members of NGA to further their training and expand their network of partners. These opportunities included training webinars from top LPA team members as well as networking and training conferences across the United States and Latin America. Several NGA partners also joined in a nationwide saturation evangelism effort in Cote d'Ivoire the Love Cote d'Ivoire Festival.In addition, in 2017 NGA sponsored a number of evangelistic campaigns reaching tens of thousands of people with the Good News.CITY GOSPEL MOVEMENTS //Celebrating and Accelerating Gospel Movements Around the WorldIn 2008, the Palau Association launched a new model for city-wide impact in our hometown of Portland, Oregon. Although the Palau Association had been active in city-wide evangelistic efforts since the 1960s, we felt God challenging us to look at our city differently and explore new ways to engage culture and proclaim the Good News.This new model involved a long-term effort to unite the Body of Christ and proclaim the Good News of Jesus. It incorporated our tried-and-true catalytic evangelistic festivals aimed at reaching the entire city with a clear message of Jesus Christ, coupled with an effort to mobilize thousands to love and serve their community. We call this model a City Gospel Movement.The results were astounding. Not only was the festival one of the largest in our ministry history in the United States, our unified effort helped break down barriers among churches and denominations, opened new doors for partnerships with civic leaders, and mobilized tens of thousands of believers to actively engage and serve their community many of whom are still involved today.In the following years, not only have we been able to deepen our involvement in Portland, focusing our efforts on evangelism training and encouragement, we have been asked to take this model and launch it in cities far and wide, including places as diverse and complicated as New York City. And now, as city leaders around the world hear the stories of ongoing impact in places like Portland and New York City, even more doors are opening for us to join with believers in cities to help accelerate their own Gospel Movement. |
| $758,759 | $99,000 | COTE D'IVOIRE, AFRICA //OCTOBER 23 NOVEMBER 5 As part of a ten-year campaign to saturate Africa with the Good News of Jesus Christ, Andrew joined hundreds of churches and thousands in believers in Cote d'Ivoire (Ivory Coast) and held a multi-year, multi-city, interdenominational evangelistic campaign. While the focus of the campaign is on the nation's two capital cities, the Palau Association mobilized several of its Next Generation Alliance (NGA) partner evangelists to reach other cities in Cote d'Ivoire in an effort to reach the entire nation with the Gospel. In San Pedro, for example, a four-day festival featuring NGA Evangelists Richard Hamlet, Allan Greene, Reid Saunders, and Keith Cook drew 47,000 people in attendance and resulted in 5,251 public confessions of faith.In Yamoussoukro and San Pedro, each decision maker received a Gospel of John (more than 100,000 were distributed in partnership with Bibles for the World) and will be followed up by the local church and one of the 2,346 "friends of the festival" who were trained in evangelism as part of the campaign.To conclude his time in Cote d'Ivoire, Palau met with 100 church leaders and denominational heads in Abidjan to report on the work in Yamoussoukro and begin the planning for Abidjan efforts.For the Palau Association, this year marks the launch of a massive, four-year initiative called "2020: Bless the Nations." The effort sets to expand ministry in every aspect by building the largest global network of evangelists, increasing capacity for citywide evangelistic efforts, helping to foster City Gospel Movements across the world, and broadening the overall global reach of the Gospel through new media opportunities. The four-year push sets to culminate in a massive year of proclamation in the year 2020.God willing, this will feed into even great evangelistic opportunities in 2018 as we focus on the larger, economic capital of the nation, Abidjan (population 4.7 million). | |
| $43,778 | BEIJING, CHINA //NOVEMBER 27 DECEMBER 2 For nearly two decades we 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, we have seen tremendous strides forward since Luis first visited in 1997. This year, Andrew Palau returned to China to hold special Christmas outreach events. We are also in the process of developing more Christian resources for distribution, including an Easter outreach book.This year's effort is the result of recommendations from Chinese pastors and the expressed desire of SARA (State Administration for Religious Affairs) to allows us to share this Christmas message. We're so thrilled to be a part of these exciting times in China, cultivating an on-going long-term vision for an annual Christmas tour in China. What a thrilling opportunity one in which we are able to honor local authorities, adhere to local laws, and protect local followers of Christ. This Christmas our outreach was focused in Beijing, the nation's capital city with a population of nearly 22 million. For the fifth consecutive year, Andrew continued the incredible well-received ministry of evangelism through preaching and gift-giving of the beautiful book What is Christmas? which explains the meaning behind many Christmas traditions, especially the significance of the birth and story of Christ. This book allows many more people to learn the profound truth behind Christmas and get answers to their deep, eternal questions. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,888,666 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $371,370 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $137,412 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $7,697,153 | 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 | 58 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 78 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 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 (24 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) | $156,400 | $0 | $93,513 | |
| Kevin Palau | |||||||
| President/Director | 45.00 | Yes (X) | Yes (X) | $161,029 | $0 | $90,194 | |
| 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 | ||
| Robert Gluskin | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Scott Hanson | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Gerald L Horn | |||||||
| 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 | ||
| David R Reisenbigler | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Frederic Sewell | |||||||
| 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) | $198,669 | $0 | $41,727 | ||
| David Jones | |||||||
| Vice President/Treasurer | 45.00 | Yes (X) | $80,437 | $0 | $59,870 | ||
| Scott Kraske | |||||||
| Chief Financial Officer | 45.00 | Yes (X) | $97,033 | $0 | $30,923 | ||
| Keith Palau | |||||||
| Dir. of Donor Relations | 45.00 | $118,874 | $0 | $32,403 | Yes (X) | ||
| Tim Innes | |||||||
| Dir. of Int'l Festivals | 45.00 | $103,234 | $0 | $27,934 | Yes (X) | ||
| Andrew Palau | |||||||
| Dir. of Festivals | 45.00 | $132,041 | $0 | $108,333 | Yes (X) | ||
| Doug Steward | |||||||
| Exec. Producer | 45.00 | $106,656 | $0 | $25,613 | Yes (X) | ||
| Jorge Scopazzo | |||||||
| Producer | 45.00 | $103,439 | $0 | $27,915 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,257,812 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $538,425 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | 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 | $4,219,175 | FundraisingAmt |
| All Other Contributions | $8,098,462 | AllOtherContributionsAmt |
| Noncash Contributions | $888,718 | NoncashContributionsAmt |
| Total Contributions | $12,317,637 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Event Fees | 900099 | $115,063 | $115,063 |
| Honorariums | 900099 | $848 | $848 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $115,911 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,028 | TotalRevenueColumnAmt |
| Exclusion | $12,028 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,626 | TotalRevenueColumnAmt |
| Exclusion | $3,626 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $35,315 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,565 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $28,750 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,750 | TotalRevenueColumnAmt |
| Exclusion | $28,750 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,973,483 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,971,653 | SecuritiesAmt |
| Other | $3,697 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,830 | SecuritiesAmt |
| Other | -$3,697 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,867 | TotalRevenueColumnAmt |
| Exclusion | -$1,867 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $5,000 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $4,219,175 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $742,547 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$737,547 | TotalRevenueColumnAmt |
| Exclusion | -$737,547 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $16,826 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,826 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,826 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,180 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,412 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,768 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $43,180 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,798,544 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $171,149 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$690,242 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,291 | TotalAmt |
| Program Services | $153,291 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,079 | TotalAmt |
| Program Services | $218,079 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,022,293 | TotalAmt |
| Program Services | $742,508 | ProgramServicesAmt |
| Management And General | $133,739 | ManagementAndGeneralAmt |
| Fundraising | $146,046 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,364 | TotalAmt |
| Program Services | $290,378 | ProgramServicesAmt |
| Management And General | $34,757 | ManagementAndGeneralAmt |
| Fundraising | $102,229 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,108,037 | TotalAmt |
| Program Services | $2,348,862 | ProgramServicesAmt |
| Management And General | $416,748 | ManagementAndGeneralAmt |
| Fundraising | $342,427 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,656 | TotalAmt |
| Program Services | $118,012 | ProgramServicesAmt |
| Management And General | $20,255 | ManagementAndGeneralAmt |
| Fundraising | $33,389 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $666,421 | TotalAmt |
| Program Services | $485,802 | ProgramServicesAmt |
| Management And General | $78,638 | ManagementAndGeneralAmt |
| Fundraising | $101,981 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,371 | TotalAmt |
| Program Services | $131,344 | ProgramServicesAmt |
| Management And General | $23,408 | ManagementAndGeneralAmt |
| Fundraising | $43,619 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,498 | TotalAmt |
| Management And General | $13,498 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,387 | TotalAmt |
| Management And General | $47,387 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,079 | TotalAmt |
| Program Services | $332,296 | ProgramServicesAmt |
| Management And General | $56,177 | ManagementAndGeneralAmt |
| Fundraising | $87,606 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,033 | TotalAmt |
| Program Services | $448,033 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,425 | TotalAmt |
| Program Services | $224,653 | ProgramServicesAmt |
| Management And General | $98,048 | ManagementAndGeneralAmt |
| Fundraising | $52,724 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,028 | TotalAmt |
| Program Services | $95,636 | ProgramServicesAmt |
| Management And General | $22,406 | ManagementAndGeneralAmt |
| Fundraising | $9,986 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,586 | TotalAmt |
| Program Services | $144,235 | ProgramServicesAmt |
| Management And General | $78,507 | ManagementAndGeneralAmt |
| Fundraising | $18,844 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,195,769 | TotalAmt |
| Program Services | $861,398 | ProgramServicesAmt |
| Management And General | $141,101 | ManagementAndGeneralAmt |
| Fundraising | $193,270 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,219 | TotalAmt |
| Program Services | $12,236 | ProgramServicesAmt |
| Management And General | $1,796 | ManagementAndGeneralAmt |
| Fundraising | $1,187 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,871 | TotalAmt |
| Management And General | $163,871 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,890 | TotalAmt |
| Program Services | $104,432 | ProgramServicesAmt |
| Management And General | $15,327 | ManagementAndGeneralAmt |
| Fundraising | $10,131 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival production | $820,221 | $820,221 | ||
| Printing | $167,927 | $85,014 | $19,815 | $63,098 |
| Radio and Television | $80,723 | $80,723 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,269,168 | TotalAmt |
| Program Services | $7,697,153 | ProgramServicesAmt |
| Management And General | $1,365,478 | ManagementAndGeneralAmt |
| Fundraising | $1,206,537 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,712,924 | BOYAmt |
| EOY | $2,751,944 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,036 | BOYAmt |
| EOY | $5,580 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,297 | BOYAmt |
| EOY | $193,171 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,218,424 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,622,833 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,534,405 | BOYAmt |
| EOY | $1,595,591 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $412,883 | BOYAmt |
| EOY | $1,813,443 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $837,547 | BOYAmt |
| EOY | $936,368 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,000 | BOYAmt |
| EOY | $65,156 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,664,473 | BOYAmt |
| EOY | $7,361,253 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $434,492 | BOYAmt |
| EOY | $497,258 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $837,547 | BOYAmt |
| EOY | $936,368 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,272,039 | BOYAmt |
| EOY | $1,433,626 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,032,456 | BOYAmt |
| EOY | $4,657,253 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,978 | BOYAmt |
| EOY | $1,270,374 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,392,434 | BOYAmt |
| EOY | $5,927,627 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,664,473 | BOYAmt |
| EOY | $7,361,253 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,529,376 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,817 | 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 | $12,732,125 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,026,712 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,426,015 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,433,053 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,317,637 | CurrentTaxYearAmt |
| Total | $58,935,542 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,732,125 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,026,712 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,426,015 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,433,053 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,317,637 | CurrentTaxYearAmt |
| Total | $58,935,542 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,219,042 | SubstantialContributorsTotAmt |
| Public Support Total170 | $57,716,500 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,012 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $130,656 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,907 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,351 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,969 | CurrentTaxYearAmt |
| Total | $341,895 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $107,437 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,190 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,608 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,180 | CurrentTaxYearAmt |
| Total | $256,522 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $59,533,959 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $565,485 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96950 | PublicSupportCY170Pct |
| Public Support PY170 | 0.97130 | 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 - 2013 Amount: $ 107,437. 2014 Amount: $ 5,107. 2015 Amount: $ 57,190. 2017 Amount: $ 5,000. Other income - 2016 Amount: $ 38,608. 2017 Amount: $ 43,180. | ExplanationTxt |
Schedule B IRS990ScheduleB
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 | $3,443,203 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,297,574 | DepreciationAmt |
| Book Value | $1,145,629 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,397,221 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,325,259 | DepreciationAmt |
| Book Value | $71,962 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,595,591 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $562,516 | F |
| Annuity contracts with insurance companies | $373,852 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $936,368 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred compensation | Desc |
| Amt | $936,368 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $936,368 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $29,726,424 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,817 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $17,172,951 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $17,178,768 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,547,656 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$749,112 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$749,112 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,798,544 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,191,231 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $17,172,951 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $749,112 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $17,922,063 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,269,168 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,269,168 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 4b - Other Adjustments: | Fundraising event expenses -742,547. Rent expenses -6,565. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 742,547. Rent expenses 6,565. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (13 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| South America | 0 | 4 | Program Service | Evangelistic outreach | $355,534 |
| South America | 0 | 0 | Grants to Recipients Located in Region | $4,000 | |
| Central America and the Caribbean | 0 | 0 | Program Service | Evangelistic outreach | $116,118 |
| Central America and the Caribbean | 0 | 0 | Grants to Recipients Located in Region | $8,600 | |
| East Asia and the Pacific | 0 | 0 | Program Service | Evangelistic outreach | $43,778 |
| East Asia and the Pacific | 0 | 0 | Grants to Recipients Located in Region | $500 | |
| Sub-Saharan Africa | 0 | 2 | Program Service | Evangelistic outreach | $480,179 |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in region | $10,904 | |
| Europe (Including Iceland & Greenland) | 1 | 4 | Program Service | Evangelistic outreach | $88,685 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $13,000 | |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $170,575 | |
| North America | 0 | 0 | Program Service | Evangelistic outreach | $823 |
| North America | 0 | 0 | Grants to Recipients Located in Region | $10,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 6 | SubtotalEmployeesCnt |
| Continuation Total Office | 1 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 4 | ContinuationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Subtotal Spent | $1,019,613 | SubtotalSpentAmt |
| Continuation Spent | $283,583 | ContinuationSpentAmt |
| Total Spent | $1,303,196 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| South Asia | Used to fund purchases of food, clothing, education, and evangelism for orphans. | $165,075 | Wire transfer |
| North America | Christian evangelism | $10,000 | Check |
| Europe | Christian community service and education | $10,000 | Wire transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (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 | Naples Donor Retreat | Event1Nm |
| Gross Receipts Event1 | $1,292,550 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,292,550 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $164,713 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $20,534 | OtherDirectExpensesEvent1Amt |
| Event2 | Laguna Beach Donor Retreat | Event2Nm |
| Gross Receipts Event2 | $1,232,844 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $1,232,844 | CharitableContriEvent2Amt |
| Food And Beverage Event2 | $252,943 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $11,800 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $36,222 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $1,698,781 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $1,693,781 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $5,000 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $185,229 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $25,000 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $46,106 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $4,224,175 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $4,219,175 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $5,000 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $602,885 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $36,800 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $102,862 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $742,547 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$737,547 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Cedar Mill Bible Church | |||||||
| 12208 Nw Cornell Rd | Portland | OR | 97229 | 936014152 | 501(c)(3) | $6,000 | Christian evangelism |
| NY CityServe | |||||||
| 2 Washington St Floor 20 | New York | NY | 10004 | 815387496 | 501(c)(3) | $10,000 | Christian community outreach |
| Multnomah University | |||||||
| 8435 NE Gilsan Street | Portland | OR | 97220 | 930398802 | 501(c)(3) | $11,000 | Christian evangelism |
| NYC Leadership Center | |||||||
| PO Box 9157 | Long Island City | NY | 11103 | 208991671 | 501(c)(3) | $20,000 | Christian training |
| 2020 Vision for Schools | |||||||
| 8275 5th Ave 323 | Brooklyn | NY | 11209 | 453023036 | 501(c)(3) | $40,000 | Educational partnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | 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 | 0 | 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 | $126,007 | $0 | $16,000 | $0 | $14,393 | $0 | $27,425 | $0 | $71,968 | $0 | $255,793 | $0 | $0 | $0 |
| Kevin Palau | ||||||||||||||
| President/Director | $141,953 | $0 | $18,000 | $0 | $1,076 | $0 | $22,505 | $0 | $69,665 | $0 | $253,199 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $193,426 | $0 | $4,000 | $0 | $1,243 | $0 | $19,038 | $0 | $24,665 | $0 | $242,372 | $0 | $0 | $0 |
| Keith Palau | ||||||||||||||
| Dir. of Donor Relations | $115,874 | $0 | $3,000 | $0 | $0 | $0 | $9,714 | $0 | $23,511 | $0 | $152,099 | $0 | $0 | $0 |
| Andrew Palau | ||||||||||||||
| Dir. of Festivals | $116,041 | $0 | $16,000 | $0 | $0 | $0 | $25,644 | $0 | $83,511 | $0 | $241,196 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | 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. This is not included in taxable compensation. 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. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Andrew Palau | |||
| Family member of Dr. Luis Palau, CEO and Kevin Palau, President | $241,196 | Employment | 0 |
| Keith Palau | |||
| Family member of Dr. Luis Palau, CEO and Kevin Palau, President | $152,098 | Employment | 0 |
| Katie Bredemeier | |||
| Family member of David Jones, Vice President/Treasurer | $20,607 | Employment | 0 |
| Matilde Palau | |||
| Family member of Dr. Luis Palau, CEO | $13,463 | Employment | 0 |
| Dr Luis Palau | |||
| Family member of Kevin Palau, President | $255,793 | Employment | 0 |
| Kevin Palau | |||
| Family member of Dr. Luis Palau, CEO | $253,198 | 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
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $500 | 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 | $15,596 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 30 | ContributionCnt |
| Noncash Contributions Rpt F990 | $808,103 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $47,469 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Sales price | 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 | $17,050 | 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 reported is the number of contributions made, not the number of items contributed. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 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 CEO, 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 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 |