LUIS PALAU ASSOCIATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-13
- IRS object ID
- 201743179349304309
- Schema version
- 2016v3.0
- 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 | 2017-11-13T12:58:35-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | 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 | 3010 Saturn Street Suite 205 | AddressLine1Txt |
| City | Brea | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | 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 | David Jones | PersonNm |
| Person Title | Vice President/Treasurer | PersonTitleTxt |
| Phone | 5036141500 | PhoneNum |
| Signature | 2017-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daren Daiga | PreparerPersonNm |
| PTIN | P01074795 | PTIN |
| Phone | 7149619300 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 173.240.105.108 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-13 | IPDt |
| IP Tm | 11:58:08 | IPTm |
| IP Timezone | MS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 0A8D4A7AB6990F5A377896F69D79DCC293D9BAA9 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 3A2664151ABA4D150F80834A34CF3EC6632D2226 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kevin Palau | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,677,891 | 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 | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 73 | TotalEmployeeCnt |
| Total Volunteers | 4000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,426,015 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,433,053 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $43,153 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $148,580 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21,037 | PYInvestmentIncomeAmt |
| CY Investment Income | $56 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$874,259 | PYOtherRevenueAmt |
| CY Other Revenue | -$432,857 | CYOtherRevenueAmt |
| PY Total Revenue | $11,615,946 | PYTotalRevenueAmt |
| CY Total Revenue | $10,148,832 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $526,042 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $357,586 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,985,667 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,451,637 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,154,228 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,634,965 | PYOtherExpensesAmt |
| CY Other Expenses | $3,309,596 | CYOtherExpensesAmt |
| PY Total Expenses | $19,146,674 | PYTotalExpensesAmt |
| CY Total Expenses | $9,118,819 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,530,728 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,030,013 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,505,565 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,664,473 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,142,225 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,272,039 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,363,340 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,392,434 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Proclaim the Good News, Mobilize the Church and Equip the Next Generation. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,355,805 | ExpenseAmt |
| Grant | $118,082 | GrantAmt |
| Revenue | $15,000 | RevenueAmt |
| Desc | Fresno CityFest Invited by nearly 300 churches, the Palau Association spent all of 2016 focused on a massive citywide effort focused on blessing the region of Fresno, California. Fresno CityFest launched in January 2016, and since then has been a collaborative effort of close to 300 local churches and organizations that are united in bringing a positive message of transformation to Fresno, along with impacting the community through multiple outreaches and service opportunities. Spearheading the campaign is Festival Chairman Larry Powell, local political analyst, radio host, and former Fresno County Schools Superintendent, along with Pastoral Chairmen Dale Oquist of Peoples Church, Fred Leonard of Mountain View Church, Jymme Foote of Breaking Free Revival Center, Johnny Mendez of Crosspoint Fresno, and Mitch Ribera of New Harvest Church. The CityFest Executive Committee consists of more than 150 local leaders, pastors, and influencers with the mind of coming together to spark unity, empowerment, and transformation in the Central Valley. It will culminate in a 2-day evangelistic festival on April 1-2, 2017, including Grammy-winning artists Lecrae, For King and Country, and Matt Redman, along with Marisol Park, Lincoln Brewster, LZ7, and Soulfire Revolution. More than 40,000 people are expected to attend. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,355,443 | ExpenseAmt |
| Grant | $32,030 | GrantAmt |
| Revenue | $112,999 | RevenueAmt |
| Desc | Fun in the Son FestivalKingston, Jamaica | July 2016 | Andrew Palau The biennial Fun in the Son Festival lived up to its name in Kingston, Jamaica on July 16th as thousands of people gathered under the warm Jamaican sun for a free family festival with Andrew Palau. The festival--a collaborative effort between the Luis Palau Association, Jamaica Broilers, and Glory Music--began with several marching bands in brightly colored uniforms, effectively setting the celebratory tone for the rest of the day. Other performers included Donnie McClurkin, Kevin Downswell, Judith Gayle, Carlene Davis, and Papa San. A children's area featured carnival games, bounce castles, and face painting, and world-class action sports demonstrations included skateboarding, professional BMX athletes Vic Murphy and Jon Andrus, and three-time Freestyle Motorcycle X-Games Gold medalist Kyle Loza. In addition to the festival, the Palau Association worked with Jamaica Broilers to put on the first ever Fun in the Son Women's Luncheon. Nearly 300 women attended and heard a message of hope from Wendy and Andrew Palau. Many women in attendance made the decision to follow Jesus at the event. Andrew also invited a team of volunteers from around the world to serve local churches in their ongoing efforts--such as providing reading glasses at health clinics, school outreaches, infirmary visits, a sports camp, and more. Andrew also shared the Good News at four prisons during the week. By the end of the campaign, more than 53,100 people were reached with 2,374 documented decisions to follow Christ. 40 short-term missionaries served the beautiful country through 12+ evangelistic outreach events. Each decision maker received a Bible and discipleship materials and are in the process of being followed up by one of the participating local churches. Love Malawi Festival Lilongwe, Malawi | August 2016 | Andrew Palau The campaign focused on five of Malawi's larger cities, including the capital city Lilongwe, as well as the Dzaleka Refugee Camp which houses more than 20,000 refugees from a number of nearby countries. Evangelists Keith Cook, Daniel King, and P.J. Meduri kicked off the campaign in the cities of Ntcheu and Mzuzu from August 5-7. Evangelist Richard Hamlet shared the Good News in Blantrye, Reid Saunders in Zomba, and Alan Greene and Andrew Palau at the Dzaleka Refugee Camp. Throughout the week preceding the festival in Lilongwe, dozens of volunteers from around the world joined in several service endeavors, including providing reading glasses at several eyeglass clinics, assisting local medical teams, and leading outreaches for children and at several prisons. In addition, Andrew shared the Gospel at a dinner for business and civic leaders, and his wife Wendy joined him to share the Gospel at a dinner for women. The campaign concluded with a two-day festival at the open fields by Maula Prison in the heart of Malawi's capital city. By the end of the campaign, over 300,000 people were reached with the good news in five cities across the nation. Two thousand people were trained in evangelism and 19,000 recorded decisions were made for Christ. Each decision maker is being followed up with by the local church in Lilongwe. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,188,003 | ExpenseAmt |
| Grant | $207,474 | GrantAmt |
| Revenue | $19,320 | RevenueAmt |
| Desc | Next Generation Alliance 2016 Next Generation Alliance (NGA) was formed to identify, affirm, equip and mobilize an international fellowship of evangelists. By the end of 2016, that fellowship had grown to 630 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. 2016 brought several significant opportunities for members of NGA to further their training and expand their network of partners including six training webinars from top LPA team members, networking and training conferences in Dallas, Texas; New York City, New York; Chicago, Illinois; Washington, DC; Buenos Aires, Argentina; Asuncion, Paraguay; and Portland, Oregon. Several NGA partners also joined in a nationwide saturation evangelism effort in Malawi through Love Malawi Festival. In 2016, NGA sponsored a number of evangelistic campaigns reaching tens of thousands of people with the Good News. The year brought member numbers to 630 with dozens of collaborative outreaches under the purpose of "one message, many expressions." City Gospel Movements 2016 In the eighth year of City Gospel Movements, launched in 2008, we have been able to deepen our involvement in Portland and have been asked to take the model and launch it in cities far and wide, including places as diverse and complicated as New York City. 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. 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. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $1,162,944 | $3,419 | Instituto Biblico Luis Palau | Teaching and Training in Latin America 2016 The Luis Palau Association has spent the past six 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 B blico 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 112 training hours that maximize five decades of ministry experience from more than 25 top Christian leaders, completely free of charge. As of December, 44,210 Spanish speakers have completed the online training course with more than 2,000 new students enrolling in 2016. Countries with the most participants include Mexico, Argentina, Colombia, and the United States, but more than 50 countries represent our student enrollment. Included in advancements for 2016 was a revamped website, making it more mobile friendly. This will help with greater accessibility for the increasingly connected Spanish world. Media Ministry 2016 For more than 40 years Luis Palau's evangelistic radio broadcasts have been one of the broadest-reaching areas of the Luis Palau Association. Heard by millions of individuals on a total of 5,539 radio outlets in 48 countries, Luis provides listeners with practical encouragement for sharing God's love, in-depth Bible teaching, and answers to deep spiritual questions. Andrew has also joined Luis by sharing on the Reaching Your World radio program on 855 radio outlets every Friday. 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. A year in review for 2016 produces 991,380 followers on social media, 12 television specials, a reach to 48 countries on 5,539 radio outlets and presence on 18 evangelistic websites.Prayer Initiatives 2016 National Prayer Team: Nearly 3,520 people partner with the Luis Palau Association through prayer as members of the National Prayer Team. Led by prayer coordinators Bud and Gail Lindstrand, each member receives weekly ministry updates and prayer requests via email. The National Prayer Team is focused on prayer requests for the specific evangelistic efforts of Luis, Andrew, and Kevin Palau.National Women's Prayer Team: After it's launch in 2015 at the New York CityFest, The National Women's Prayer Team still remains strong with a larger-scale focus--praying for all Palau initiatives around the world. This group of nearly 3,000 women receive monthly prayer updates from each regional prayer lead and participate in a quarterly conference call. In 2016, our global prayer partners total 6,520. |
| $730,191 | Honduras Outreach Tegucigalpa, Honduras | September 2016 | Luis Palau In September 2016, Luis Palau and the team joined with churches throughout Tegucigalpa to share the Gospel at a massive celebration at the national soccer stadium for the "Day of the Bible" (an official holiday in Honduras). While in the capital city, Luis also spoke at a massive pastoral gathering, was interviewed by several media outlets, and met with decision makers from past Honduran outreaches who have gone on to serve the Lord in tremendous ways.Adding to the impact, two of the most popular national secular television networks covered the evangelistic event. Because of their involvement, we know the festival and Gospel message reached many more throughout the nation. In total, more than 2,840 people made public decisions for Christ through this outreach in Honduras and 1,500 pastors were trained in evangelism. Argentina Campaign Campana and Zarate, Argentina | November 2016 | Luis & Andrew Palau As a result of the powerful campaign in Argentina, 18,850 people were reached through five evangelistic events in two cities and 1,608 individuals responded to the message and made public commitments to Jesus Christ. Each decision maker spoke with a festival friend on site and was connected to one of the 28 partnering churches for follow up and discipleship. While in country, both Luis and Andrew held a special gathering for partner evangelists and also met with the new president of Argentina, Mauricio Macri. Luis and President Macri have known each other for many years. Macri was previously the mayor of Buenos Aires and was the one to grant the team permission to shut down the main highway through the city for our major festival in 2008. Luis also received a "Diploma of Honor" from the Argentine National Senate during a special session. Culminating in back-to-back evangelistic festivals in the heart of the neighboring cities, outreach events also included gatherings for business and civic leaders as well as two dinners for women. Paraguay Festival National Outreach | December 2016 | Luis Palau Immediately following the evangelistic campaign in Argentina, Luis travelled to neighboring Paraguay for several evangelistic rallies and meetings. The president of Paraguay, Horacio Cartes, scheduled a last-minute private meeting with Luis upon his arrival in the nation. They spent an extended amount of time together before Luis headed off to the many evangelistic rallies he had scheduled throughout the nation, starting in the capital city of Asuncion and extending to some of the remotest regions of the nation. Included in the many outreaches and gatherings was a pastors training for indigenous leaders where 250 were trained in evangelism, press conference, outreach lunch for business leaders, as well as radio interviews. The campaign culminated in the town of Filadelphia with a 2-day festival and more than 33,000 people heard a clear proclamation of the Good News. More than 2,000 individuals made public commitments to Christ as a result. | |
| $11,489 | China Christmas Outreach Beijing & Harbin, China | December 2016 | Andrew Palau For the fourth year in a row, Andrew Palau partnered with leaders in China to share at Christmas events in two major cities of the nation. At each event, Andrew worked with local churches to distribute thousands of copies of the book What is Christmas?, an evangelistic tool designed to share the story of the birth of Jesus. Throughout the week of December 7-12, the Gospel was proclaimed at Haidian Church in Beijing (the largest church in Beijing), Hallelujah Church in Harbin (the third largest church in the nation), and Bethel Church in Harbin (record attendance the week Andrew spoke). At each gathering hundreds of individuals responded to the Christmas message. By the end of the week, 11,600 people had been reached, more than 10,000 copies of What is Christmas? had been distributed, and 1,200 public decisions for Christ were recorded. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,904,624 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $3,419 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,803,875 | 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 | Yes (1) | 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 | 40 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 73 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 (27 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 | |||||||
| CEO/Director | 45.00 | Yes (X) | Yes (X) | $147,548 | $0 | $92,543 | |
| Simon Berry | |||||||
| Secretary/Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David E Hall | |||||||
| Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Scott Cahill | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Howard Dahl | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Sam Friesen | |||||||
| 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 | ||
| David A Hentschel | |||||||
| Director (part year) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Wayne Huizenga Jr | |||||||
| Director (part year) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kevin Palau | |||||||
| President | 45.00 | Yes (X) | $147,776 | $0 | $88,640 | ||
| John Ogle | |||||||
| Vice President | 45.00 | Yes (X) | $202,708 | $0 | $40,464 | ||
| David Jones | |||||||
| Vice President/Treasurer | 45.00 | Yes (X) | $70,565 | $0 | $64,614 | ||
| James Williams | |||||||
| Vice President | 45.00 | Yes (X) | $13,884 | $0 | $19,000 | ||
| Keith Palau | |||||||
| Dir. of Donor Relation | 45.00 | $117,427 | $0 | $31,596 | Yes (X) | ||
| Tim Innes | |||||||
| Dir. of Int'l Festivals | 45.00 | $100,385 | $0 | $27,106 | Yes (X) | ||
| Andrew Palau | |||||||
| Dir. of Festivals | 45.00 | $109,841 | $0 | $97,459 | Yes (X) | ||
| Doug Steward | |||||||
| Exec Producer | 45.00 | $103,522 | $0 | $24,843 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,013,656 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $486,265 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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 |
| Federated Campaigns | $1,221 | FederatedCampaignsAmt |
| Fundraising | $2,884,381 | FundraisingAmt |
| All Other Contributions | $7,547,451 | AllOtherContributionsAmt |
| Noncash Contributions | $409,637 | NoncashContributionsAmt |
| Total Contributions | $10,433,053 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Event Fees | 900099 | $110,585 | $110,585 |
| Honorariums | 900099 | $7,250 | $7,250 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,745 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,745 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $148,580 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56 | TotalRevenueColumnAmt |
| Exclusion | $56 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,321 | TotalRevenueColumnAmt |
| Exclusion | $5,321 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $38,974 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,536 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,438 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,438 | TotalRevenueColumnAmt |
| Exclusion | $33,438 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $2,884,381 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $512,382 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$512,382 | TotalRevenueColumnAmt |
| Exclusion | -$512,382 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $13,299 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $11,141 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,158 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,158 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $38,608 | TotalRevenueColumnAmt |
| Exclusion | $38,608 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $38,608 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,148,832 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $150,738 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$434,959 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,474 | TotalAmt |
| Program Services | $207,474 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,112 | TotalAmt |
| Program Services | $150,112 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900,041 | TotalAmt |
| Program Services | $675,122 | ProgramServicesAmt |
| Management And General | $85,871 | ManagementAndGeneralAmt |
| Fundraising | $139,048 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $393,676 | TotalAmt |
| Program Services | $253,582 | ProgramServicesAmt |
| Management And General | $33,257 | ManagementAndGeneralAmt |
| Fundraising | $106,837 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,201,522 | TotalAmt |
| Program Services | $2,459,993 | ProgramServicesAmt |
| Management And General | $366,198 | ManagementAndGeneralAmt |
| Fundraising | $375,331 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,840 | TotalAmt |
| Program Services | $98,577 | ProgramServicesAmt |
| Management And General | $19,688 | ManagementAndGeneralAmt |
| Fundraising | $22,575 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $627,988 | TotalAmt |
| Program Services | $472,343 | ProgramServicesAmt |
| Management And General | $71,638 | ManagementAndGeneralAmt |
| Fundraising | $84,007 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,570 | TotalAmt |
| Program Services | $137,055 | ProgramServicesAmt |
| Management And General | $24,384 | ManagementAndGeneralAmt |
| Fundraising | $26,131 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,529 | TotalAmt |
| Management And General | $5,529 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,708 | TotalAmt |
| Management And General | $42,708 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,477 | TotalAmt |
| Program Services | $320,245 | ProgramServicesAmt |
| Management And General | $44,489 | ManagementAndGeneralAmt |
| Fundraising | $43,743 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,349 | TotalAmt |
| Program Services | $270,349 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,952 | TotalAmt |
| Program Services | $247,388 | ProgramServicesAmt |
| Management And General | $42,287 | ManagementAndGeneralAmt |
| Fundraising | $46,277 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,998 | TotalAmt |
| Program Services | $84,670 | ProgramServicesAmt |
| Management And General | $14,040 | ManagementAndGeneralAmt |
| Fundraising | $9,288 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,443 | TotalAmt |
| Program Services | $150,475 | ProgramServicesAmt |
| Management And General | $28,268 | ManagementAndGeneralAmt |
| Fundraising | $38,700 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,058,015 | TotalAmt |
| Program Services | $674,140 | ProgramServicesAmt |
| Management And General | $155,228 | ManagementAndGeneralAmt |
| Fundraising | $228,647 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,697 | TotalAmt |
| Program Services | $10,738 | ProgramServicesAmt |
| Management And General | $1,781 | ManagementAndGeneralAmt |
| Fundraising | $1,178 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,389 | TotalAmt |
| Management And General | $191,389 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,818 | TotalAmt |
| Program Services | $98,642 | ProgramServicesAmt |
| Management And General | $16,356 | ManagementAndGeneralAmt |
| Fundraising | $10,820 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival production | $385,510 | $385,510 | ||
| Printing | $135,421 | $96,170 | $17,605 | $21,646 |
| Radio and Television | $11,290 | $11,290 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,118,819 | TotalAmt |
| Program Services | $6,803,875 | ProgramServicesAmt |
| Management And General | $1,160,716 | ManagementAndGeneralAmt |
| Fundraising | $1,154,228 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,488,905 | BOYAmt |
| EOY | $2,712,924 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $412,805 | BOYAmt |
| EOY | $94,036 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $381 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,715 | BOYAmt |
| EOY | $48,297 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,117,533 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,583,128 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,675,336 | BOYAmt |
| EOY | $1,534,405 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,604 | BOYAmt |
| EOY | $412,883 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $744,822 | BOYAmt |
| EOY | $837,547 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,378 | BOYAmt |
| EOY | $24,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,505,565 | BOYAmt |
| EOY | $5,664,473 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,403 | BOYAmt |
| EOY | $434,492 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $744,822 | BOYAmt |
| EOY | $837,547 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,142,225 | BOYAmt |
| EOY | $1,272,039 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,905,885 | BOYAmt |
| EOY | $4,032,456 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $457,455 | BOYAmt |
| EOY | $359,978 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,363,340 | BOYAmt |
| EOY | $4,392,434 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,505,565 | BOYAmt |
| EOY | $5,664,473 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,030,013 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$919 | 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 | $10,348,172 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,732,125 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,026,712 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,426,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,433,053 | CurrentTaxYearAmt |
| Total | $56,966,077 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,348,172 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,732,125 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,026,712 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,426,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,433,053 | CurrentTaxYearAmt |
| Total | $56,966,077 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,030,786 | SubstantialContributorsTotAmt |
| Public Support Total170 | $55,935,291 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $116,313 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $85,012 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $130,656 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,907 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,351 | CurrentTaxYearAmt |
| Total | $407,239 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,703 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $107,437 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,107 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57,190 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $38,608 | CurrentTaxYearAmt |
| Total | $217,045 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $57,590,361 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $628,214 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.97130 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96630 | 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 - 2012 Amount: $ 8,703. 2013 Amount: $ 107,437. 2014 Amount: $ 5,107. 2015 Amount: $ 57,190. Other income - 2016 Amount: $ 38,608. | 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 | $3,280,261 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,184,438 | DepreciationAmt |
| Book Value | $1,095,823 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,459,272 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,398,690 | DepreciationAmt |
| Book Value | $60,582 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,534,405 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $515,247 | F |
| Annuity contracts with insurance companies | $322,300 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $837,547 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred compensation | Desc |
| Amt | $837,547 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $837,547 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $28,077,063 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $17,411,231 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$919 | OtherRevenueAmt |
| Revenue Not Reported | $17,410,312 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,666,751 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$517,919 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$517,919 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,148,832 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $27,047,969 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $17,411,231 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $517,919 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $17,929,150 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,118,819 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,118,819 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2016 and 2015, the Association had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Association files information tax returns in the U.S. and Oregon. The Association is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. |
| Part XI, Line 2d - Other Adjustments: | Change in value of gift annuity -919. |
| Part XI, Line 4b - Other Adjustments: | Fundraising event expenses -512,382. Rent expenses -5,537. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 512,382. Rent expenses 5,537. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (10 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| South America | 0 | 3 | Program Service | Evangelistic outreach | $285,019 |
| Central America and the Caribbean | 0 | 1 | Program Service | Evangelistic outreach | $108,697 |
| Central America and the Caribbean | 0 | 0 | Grants to Recipients Located in Region | $20,310 | |
| East Asia and the Pacific | 0 | 0 | Program Service | Evangelistic outreach | $41,469 |
| East Asia and the Pacific | 0 | 0 | Grants to Recipients Located in Region | $1,000 | |
| Sub-Saharan Africa | 0 | 0 | Program Service | Evangelistic outreach | $741,525 |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in region | $10,720 | |
| Europe (Including Iceland & Greenland) | 1 | 4 | Program Service | Evangelistic outreach | $27,776 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $8,267 | |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $109,815 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 8 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Subtotal Spent | $1,236,516 | SubtotalSpentAmt |
| Continuation Spent | $118,082 | ContinuationSpentAmt |
| Total Spent | $1,354,598 | 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. | $109,815 | Wire transfer |
| Central America | Christian evangelism | $14,000 | Wire transfer |
| Europe | Christian evangelism | $7,452 | Wire transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 1 | 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 | Hawaii Donor Retreat | Event1Nm |
| Gross Receipts Event1 | $977,249 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $977,249 | CharitableContriEvent1Amt |
| Food And Beverage Event1 | $107,476 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $26,728 | OtherDirectExpensesEvent1Amt |
| Event2 | Frederica-Donor Retreat | Event2Nm |
| Gross Receipts Event2 | $856,900 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $856,900 | CharitableContriEvent2Amt |
| Other Direct Expenses Event2 | $3,000 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $1,050,232 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $1,050,232 | CharitableContriOtherEventsAmt |
| Food And Beverage Other Events | $279,502 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $14,837 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $80,839 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $2,884,381 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $2,884,381 | CharitableContributionsTotAmt |
| Food And Beverage Total Events | $386,978 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $14,837 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $110,567 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $512,382 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$512,382 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Good Cities | |||||||
| 7340 Hunters Run | Eden Prairie | MN | 55346 | 841478973 | 501(c)(3) | $10,000 | Christian community outreach |
| Lutheran Community Services | |||||||
| 605 SE Cesar Chavez Blvd | Portland | OR | 97206 | 930386860 | 501(c)(3) | $18,586 | Christian community outreach |
| 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) | $25,000 | Christian training |
| Pulse | |||||||
| 34 13th Avenue NE Suite B001 | Minneapolis | MN | 55413 | 205425332 | 501(c)(3) | $11,000 | Christian evangelism |
| 2020 Vision for Schools | |||||||
| 8275 5th Ave 323 | Brooklyn | NY | 11209 | 453023036 | 501(c)(3) | $56,000 | Educational partnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 6 | 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 |
| 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 | ||||||||||||||
| CEO/Director | $125,571 | $0 | $8,000 | $0 | $13,977 | $0 | $26,949 | $0 | $71,474 | $0 | $245,971 | $0 | $0 | $0 |
| Kevin Palau | ||||||||||||||
| President | $138,723 | $0 | $8,000 | $0 | $1,053 | $0 | $21,635 | $0 | $69,229 | $0 | $238,640 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $193,511 | $0 | $8,000 | $0 | $1,197 | $0 | $18,459 | $0 | $24,229 | $0 | $245,396 | $0 | $0 | $0 |
| Keith Palau | ||||||||||||||
| Dir. of Donor Relation | $114,427 | $0 | $3,000 | $0 | $0 | $0 | $9,591 | $0 | $23,077 | $0 | $150,095 | $0 | $0 | $0 |
| Andrew Palau | ||||||||||||||
| Dir. of Festivals | $101,841 | $0 | $8,000 | $0 | $0 | $0 | $15,454 | $0 | $83,077 | $0 | $208,372 | $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. | 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 | $208,372 | Employment | 0 |
| Keith Palau | |||
| Family member of Dr. Luis Palau, CEO and Kevin Palau, President | $150,095 | Employment | 0 |
| Katie Bredemeier | |||
| Family member of David Jones, Vice President/Treasurer | $19,466 | Employment | 0 |
| Matilde Palau | |||
| Family member of Dr. Luis Palau, CEO | $15,743 | Employment | 0 |
| Dr Luis Palau | |||
| Family member of Kevin Palau, President | $245,972 | Employment | 0 |
| Kevin Palau | |||
| Family member of Dr. Luis Palau, CEO | $238,640 | 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 | $120 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 27 | ContributionCnt |
| Noncash Contributions Rpt F990 | $392,767 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Collectibles CollectiblesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Ornaments | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $16,250 | 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 (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 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 and Kevin Palau have a family relationship. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is prepared by an independent CPA firm. It is also reviewed by LPA management in detail and then a copy is provided to the board before it is filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | All transactions are monitored by top management and reviewed for conflicts of interest. All contracts entered into are reviewed and approved by an officer of the organization. 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 XI, line 9: | Change in value of annuities -919. |
| 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 |