LUIS PALAU ASSOCIATION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-15
- IRS object ID
- 201623209349306112
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-11-15T11:27:42-06:00 | ReturnTs |
| Tax Period End | 2015-12-31 | 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 | 2015-01-01 | 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 | Kevin Palau | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 5036141500 | PhoneNum |
| Signature | 2016-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David C Moja | PreparerPersonNm |
| PTIN | P00747006 | PTIN |
| Phone | 7149619300 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | 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 | $16,575,041 | 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 | 15 | VotingMembersIndependentCnt |
| Total Employee | 95 | TotalEmployeeCnt |
| Total Volunteers | 16000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,026,712 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,426,015 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $80,211 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $43,153 | CYProgramServiceRevenueAmt |
| PY Investment Income | $37,922 | PYInvestmentIncomeAmt |
| CY Investment Income | $21,037 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$538,726 | PYOtherRevenueAmt |
| CY Other Revenue | -$874,259 | CYOtherRevenueAmt |
| PY Total Revenue | $10,606,119 | PYTotalRevenueAmt |
| CY Total Revenue | $11,615,946 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $387,105 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $526,042 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,539,673 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,985,667 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,315,604 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,752,034 | PYOtherExpensesAmt |
| CY Other Expenses | $12,634,965 | CYOtherExpensesAmt |
| PY Total Expenses | $10,678,812 | PYTotalExpensesAmt |
| CY Total Expenses | $19,146,674 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$72,693 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$7,530,728 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,494,145 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,505,565 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,547,639 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,142,225 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,946,506 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,363,340 | 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 | $12,449,076 | ExpenseAmt |
| Grant | $215,405 | GrantAmt |
| Desc | NY CityFest Radio City Music Hall July 7, 2015 | Luis & Andrew Palau On July 7, Luis Palau and Andrew Palau, along with artists Third Day, Amanecer, David Garibaldi, and Newsboys joined the ranks of legendary performers who have graced the stage of Radio City Music Hall in Manhattan. Hundreds of people from New York City and surrounding areas packed the venue, and thousands more tuned in via live webcast and a live broadcast through ministry partner Enlace. Amanacer opened the show with acapella vocal performances in both English and Spanish, and were followed by New York Times Bestselling Author Eric Metaxas, who shared his personal story of transformation through faith in Jesus. Third Day, Newsboys, and David Garibaldi--a graffiti artist who shared his unique gift of live painting as a contestant on the 12th season of "American's Got Talent"--followed with performances of their own. Andrew Palau then took the stage to introduce his father Luis, speaking of him as both his spiritual father and his earthly father. Luis then wove together stories and testimonies of radically changed lives along with the Good News of Jesus Christ. He shared with the crowd: "God knows you by name, He wants to meet you and be with you and He will never abandon you!" NY CityFest Times Square July 10, 2015 | Luis & Andrew Palau At Times Square--one of the most well-known and beloved landmarks in the United States--Luis and Andrew Palau joined with TobyMac, Matt Redman, Mandisa, and Amanacer in a truly historic moment for the Gospel in New York City. As thousands of people passed through at one of the busiest times of the day, Luis and Andrew shared the Gospel and extended the invitation to accept the Lord multiple times and each artist performed to a crowd packed so tightly that the only way to get around was a narrow walkway on either side of the square. From the stage, Luis shared about the beauty of salvation and his personal desire to see the entire city come to faith: "We want all of New York City to know that God loves them, and will save them from their sins! I'll give you an opportunity, right here in Times Square, to give your heart to God!" Throughout the three hours of stage time, Luis and Andrew invited people to give their lives to Christ several times. Each time, they invited those in the audience to raise their hands if they had made a decision for Christ. Hands shot into the air throughout the evening at each invitation--some from the center of the crowd, but some from the outskirts, perhaps passersby who had just happened to stop and see what was going on. One of the festival goers happened upon the event because he had made plans with a friend to meet up in Times Square. He shared his impressions of the event: "I rounded the corner and thought, wow, that's a lot of people! I felt like I was in church yea, it was like there was church in Times Square!" NY CityFest Central ParkJuly 11, 2015 | Luis and Andrew Palau Thousands of people representing multiple languages, ethnicities, and cultural backgrounds gathered in a beautiful display of unity to lift high the name of Jesus at New York City's Central Park on July 11. It was a fitting capstone to a historic campaign that reached 180,000 people in person through more than 115 events in one of the most influential cities in the world. It was one of the only large-scale evangelistic gatherings of its kind to ever take place in Central Park. "This is such a beautiful scene of people coming together under a common cause," New York City Mayor Bill de Blasio shared as he greeted the crowd from the stage. "CityFest is now part of our history. You are showing how much communities of faith contribute to civic life."De Blasio was joined by Andrew Palau, Mariano Rivera, Mandisa, TobyMac, Amanecer, Matt Redman, Rescate, Marcos Witt, Hezekiah Walker, and surprise artist Chris Tomlin to join Luis in proclaiming the Gospel to the thousands in attendance. Between musical performances, speakers, and more, the day was devoted to sharing the Good News with those in attendance and celebrating all that was accomplished throughout the week. "I hope you'll do what I did when I was 17 years old, and surrender your heart to Jesus," Luis shared from the stage. "If you feel lost tonight, you've come to the right place. This is your moment with God, right here in Central Park." NY CityFest Regional OutreachesMay July, 2015 | Luis and Andrew Palau, partner evangelists Throughout the months leading up to the three main events in Manhattan, Luis and Andrew Palau shared the Good News at multiple smaller events throughout New York City. There was at least one event in each of the five boroughs--Brooklyn, the Bronx, Manhattan, Queens, and Staten Island--along with Long Island, New Jersey, and Connecticut. Andrew Palau also shared the Good News at Ryker's Island Correctional Facility. Through strategic partnerships with evangelistic organizations, non-profits, and churches throughout New York City, there were 115 NY CityFest events and outreaches. Artists such as Gungor, David Crowder, Marisol, TobyMac, Matt Redman, Tedashii, and more were featured artists at events. In total, there were more than 10,000 recorded decisions for Christ through NY CityFest events. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,721,084 | ExpenseAmt |
| Grant | $310,636 | GrantAmt |
| Desc | NEXT GENERATION ALLIANCE 2015 The Palau Association's Next Generation Alliance (NGA) was formed to identify, affirm, equip and mobilize an international fellowship of evangelists. One of the key objectives of the Luis Palau Association is to serve the world's most gifted evangelists. NGA was born out of an understanding that a single evangelist or organization can reach only so far, but through collaboration across ministries we can reach more people, more effectively with the Good News. NGA members use many means and methods to proclaim the message of Jesus Christ. In 2015 NGA held training and engagement conferences for evangelists in Portland, New York City, Sioux Falls, and Atlanta. These events provided opportunities for evangelists to receive valuable training while building community and connections. These connections often led to strategic collaborative evangelistic events. NGA also hosted 6 training webinars on matters of critical concern to evangelists as well as one on one coaching. In 2015 NGA co-sponsored several leadership training conferences in the USA and overseas. Additionally, NGA sponsored 8 international evangelistic collaborative campaigns reaching tens of thousands of people with the Good News. Focusing heavily on collaboration, mentoring, one-on-one coaching and providing practical ministry helps, Palau team members are serving a growing alliance of over 600 gifted evangelists. Your support of the Palau Association helps us to serve, encourage and provide needed resources to these men and women on the front lines of evangelism. Gospel Movements 2015 The Palau Association is building partnerships with leaders in cities throughout the nation, casting a vision for sustained Gospel Movements and equipping city leaders to accelerate their work. In the Portland area, the Palau Association is working continually to unite local churches following the model launched with Portland Festival in 2008. Partnerships between the faith and civic communities continue to develop and strengthen, including the recent milestone of 250 documented school-church partnerships in the Portland, area. Kevin Palau has been invited by several cities to join them in their own movement, coaching them in ways to advance their work and expand their reach. Learn more at GospelMovements.org. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,194,777 | ExpenseAmt |
| Revenue | $22,038 | RevenueAmt |
| Desc | MEDIA IMPACT 2015 Daily Radio Broadcasts: One of the broadest-reach areas of the ministry is daily radio broadcasts, including Reaching Your World (English, 1,985 airing stations), Cruzada con Luis Palau (Spanish), and Luis Palau Responde (Spanish) on 3,871 stations. The programs include messages from both Luis and Andrew and are heard by millions of individuals on a total of 5,856 radio outlets in 48 countries. Interviews and Articles: Luis, Andrew, and Kevin were featured or mentioned in numerous leading magazines and periodicals, including The New York Times, The New York Post, The Wall Street Journal, The Washington Post, CNN, Christian Post, Gospel Herald, and more. In addition, Luis, Andrew, and Kevin contributed to online evangelism websites and blogs, and Andrew to Gospel Life. Instituto B blico Luis Palau: Tapping into more than 50 years of ministry experience from more than 25 top Christian leaders, the Instituto B blico is providing over 120 hours of teaching and free online training for 38,000 Spanish-speaking pastors, youth leaders, evangelists, and cell church coordinators. It also includes practical advice and insight on how to share your faith with friends, family, and neighbors, as well as individuals around the world. This resource continues to make a powerful impact in training and equipping believers throughout the Spanish-speaking world. THANK YOU! | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $745,606 | Other FestivalsVarious Dates |
| $335,304 | Fun in the Son Haiti | November 2015 | Andrew Palau Just two weeks after the results of the Presidential election sparked an extended period of widespread political unrest, thousands of people gathered in the heart of Haiti's capital city for a free, city-wide outreach festival featuring evangelist Andrew Palau. The event, known as Le Chic Poulet Fun in the Son Festival with Andrew Palau, was a collaborative effort between the Luis Palau Association, Haiti Broilers, and hundreds of Christian churches. The goal was to foster hope in the Caribbean nation and to share the Good News of Jesus Christ. Many evangelistic events and service projects took place throughout the city in the days leading up to the major gathering. From November 7 until November 14, gatherings were held for business and civic leaders, women, children, prisoners, and more. The week concluded with the gathering of thousands in the heart of Port-au-Prince and featured popular local musical artists, professional BMX athletes Vic Murphy and Jon Andrus, freestyle motocross champions Justin Homan and Derek Garland, a special program on the main stage just for children and families, and a message of hope from Andrew Palau. The crowd was joyful and exuberant as they marveled at the high flying stunts from FMX and BMX athletes and danced along to the upbeat musical performances. As Andrew shared about the loving intent of Jesus Christ for their life, to provide abundance in life, as described in the Bible in John 10:10, hands were raised across the crowd representing those who had made a decision to respond to the call to believe in and follow Jesus. By the end of the week, more than 2,300 individuals had registered a decision to follow Christ. Each decision maker received a Bible and discipleship materials and are in the process of being followed up by one of the 600 participating local churches. |
| $167,652 | BEIJING, HANZHOU, & Harbin, CHINAWhat is Christmas Outreach | December 12-19, 2015 | Andrew Palau For the third straight year, evangelist Andrew Palau (son of Luis Palau) partnered with leaders in China to share the Gospel at events in three major cities this December: Beijing, Hangzhou, and Harbin. At each event, Palau 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 12-19, the Gospel was proclaimed at Haidian Church in Beijing (the largest church in the city), Chongyi Church in Hangzhou (the largest church in China), and Hallelujah Church in Harbin (the third largest church in China). At each gathering hundreds of individuals responded to the Christmas message. Everyone who attended the events was provided with a copy of the book, and many people took extra copies to give to family members or friends. Palau also met with seminary students and top government officials regarding further visits to China, as well as a publisher to discuss further evangelistic book opportunities in the years ahead. By the end of the week, more than 15,000 copies of the book had been distributed and thousands of individuals had heard the Good News. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,248,562 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $16,613,499 | 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 | 83 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 95 | 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | David Jones | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5036141500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Dr Luis Palau | |||||||
| CEO/Director | 45.00 | Yes (X) | Yes (X) | $148,242 | $0 | $86,430 | |
| Sam Friesen | |||||||
| Secretary/Director | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David E Hall | |||||||
| Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Simon Berry | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Scott Cahill | |||||||
| 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 | ||
| David A Hentschel | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Gerald L Horn | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Wayne Huizenga Jr | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ross M Lindsay III | |||||||
| 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 | ||
| Kevin Palau | |||||||
| President | 45.00 | Yes (X) | $142,017 | $0 | $83,892 | ||
| John Ogle | |||||||
| Vice President | 45.00 | Yes (X) | $194,643 | $0 | $39,426 | ||
| David Jones | |||||||
| Vice President/Treasurer | 45.00 | Yes (X) | $74,408 | $0 | $58,543 | ||
| James Williams | |||||||
| Vice President | 45.00 | Yes (X) | $13,776 | $0 | $19,000 | ||
| Keith Palau | |||||||
| Director of Donor Relation | 45.00 | $114,429 | $0 | $31,072 | Yes (X) | ||
| Tim Innes | |||||||
| Director of International Festivals | 45.00 | $100,529 | $0 | $26,771 | Yes (X) | ||
| Jorge Scopazzo | |||||||
| Director of Media/Internet Latin Min | 45.00 | $100,724 | $0 | $26,769 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $888,768 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $371,903 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Ideko Productions | |||||
| 381 Park Ave S | New York | NY | 10016 | Event Production | $284,189 |
| Melchior Productions LLC | |||||
| 65 E 76th St Suite 10E | New York | NY | 10021 | Event Production | $214,000 |
| Praxis Connections LLC | |||||
| 244 Fifth Ave Suite 2278 | New York | NY | 10001 | Church mobilization for outreach | $114,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $39,785 | FederatedCampaignsAmt |
| Fundraising | $5,350,105 | FundraisingAmt |
| All Other Contributions | $7,036,125 | AllOtherContributionsAmt |
| Noncash Contributions | $702,453 | NoncashContributionsAmt |
| Total Contributions | $12,426,015 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Honorariums | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,250 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,250 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,903 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,903 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $43,153 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,931 | TotalRevenueColumnAmt |
| Exclusion | $4,931 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,401 | TotalRevenueColumnAmt |
| Exclusion | $6,401 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $19,575 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,719 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $13,856 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,856 | TotalRevenueColumnAmt |
| Exclusion | $13,856 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,998,742 | SecuritiesAmt |
| Other | $2,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,984,636 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,106 | SecuritiesAmt |
| Other | $2,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,106 | TotalRevenueColumnAmt |
| Exclusion | $16,106 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $57,190 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $5,350,105 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $930,591 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$873,401 | TotalRevenueColumnAmt |
| Exclusion | -$873,401 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $17,034 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $38,149 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,115 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$21,115 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,615,946 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,038 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$832,107 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,715 | TotalAmt |
| Program Services | $372,715 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,327 | TotalAmt |
| Program Services | $153,327 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $882,082 | TotalAmt |
| Program Services | $678,478 | ProgramServicesAmt |
| Management And General | $71,950 | ManagementAndGeneralAmt |
| Fundraising | $131,654 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,011 | TotalAmt |
| Program Services | $227,416 | ProgramServicesAmt |
| Management And General | $30,526 | ManagementAndGeneralAmt |
| Fundraising | $105,069 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,690,672 | TotalAmt |
| Program Services | $2,878,723 | ProgramServicesAmt |
| Management And General | $479,789 | ManagementAndGeneralAmt |
| Fundraising | $332,160 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,364 | TotalAmt |
| Program Services | $132,104 | ProgramServicesAmt |
| Management And General | $22,017 | ManagementAndGeneralAmt |
| Fundraising | $15,243 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $638,028 | TotalAmt |
| Program Services | $496,197 | ProgramServicesAmt |
| Management And General | $84,090 | ManagementAndGeneralAmt |
| Fundraising | $57,741 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,510 | TotalAmt |
| Program Services | $189,158 | ProgramServicesAmt |
| Management And General | $31,526 | ManagementAndGeneralAmt |
| Fundraising | $21,826 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,040 | TotalAmt |
| Management And General | $13,040 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,486 | TotalAmt |
| Management And General | $44,486 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,481,509 | TotalAmt |
| Program Services | $2,228,208 | ProgramServicesAmt |
| Management And General | $45,139 | ManagementAndGeneralAmt |
| Fundraising | $208,162 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,888,422 | TotalAmt |
| Program Services | $1,888,422 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449,633 | TotalAmt |
| Program Services | $355,343 | ProgramServicesAmt |
| Management And General | $32,499 | ManagementAndGeneralAmt |
| Fundraising | $61,791 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,688 | TotalAmt |
| Program Services | $112,779 | ProgramServicesAmt |
| Management And General | $17,777 | ManagementAndGeneralAmt |
| Fundraising | $13,132 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $772,268 | TotalAmt |
| Program Services | $667,369 | ProgramServicesAmt |
| Management And General | $35,395 | ManagementAndGeneralAmt |
| Fundraising | $69,504 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,885,679 | TotalAmt |
| Program Services | $1,604,175 | ProgramServicesAmt |
| Management And General | $21,793 | ManagementAndGeneralAmt |
| Fundraising | $259,711 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,489 | TotalAmt |
| Program Services | $6,621 | ProgramServicesAmt |
| Management And General | $1,104 | ManagementAndGeneralAmt |
| Fundraising | $764 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,287 | TotalAmt |
| Management And General | $185,287 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,915 | TotalAmt |
| Program Services | $102,114 | ProgramServicesAmt |
| Management And General | $17,019 | ManagementAndGeneralAmt |
| Fundraising | $11,782 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival production | $3,930,497 | $3,930,497 | ||
| Radio/TV programs | $382,362 | $382,362 | ||
| Printing | $224,215 | $174,888 | $22,262 | $27,065 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,475 | TotalAmt |
| Program Services | $32,603 | ProgramServicesAmt |
| Management And General | $61,872 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,146,674 | TotalAmt |
| Program Services | $16,613,499 | ProgramServicesAmt |
| Management And General | $1,217,571 | ManagementAndGeneralAmt |
| Fundraising | $1,315,604 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,405,631 | BOYAmt |
| EOY | $1,488,905 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,049,566 | BOYAmt |
| EOY | $93,428 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,006,997 | BOYAmt |
| EOY | $412,805 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,760 | BOYAmt |
| EOY | $49,715 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,164,095 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,488,759 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,804,086 | BOYAmt |
| EOY | $1,675,336 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,837 | BOYAmt |
| EOY | $10,176 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $956,101 | BOYAmt |
| EOY | $744,822 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,167 | BOYAmt |
| EOY | $30,378 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,494,145 | BOYAmt |
| EOY | $4,505,565 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $587,706 | BOYAmt |
| EOY | $394,333 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,933 | BOYAmt |
| EOY | $747,892 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,547,639 | BOYAmt |
| EOY | $1,142,225 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,798,629 | BOYAmt |
| EOY | $2,905,885 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,147,877 | BOYAmt |
| EOY | $457,455 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,946,506 | BOYAmt |
| EOY | $3,363,340 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,494,145 | BOYAmt |
| EOY | $4,505,565 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$7,530,728 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$51,500 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$938 | 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 | $10,863,763 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,348,172 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,732,125 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,026,712 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,426,015 | CurrentTaxYearAmt |
| Total | $57,396,787 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,863,763 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,348,172 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,732,125 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,026,712 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,426,015 | CurrentTaxYearAmt |
| Total | $57,396,787 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,245,566 | SubstantialContributorsTotAmt |
| Public Support Total170 | $56,151,221 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,559 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116,313 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $85,012 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $130,656 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,907 | CurrentTaxYearAmt |
| Total | $497,447 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,422 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $107,437 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,107 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,190 | CurrentTaxYearAmt |
| Total | $216,859 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $58,111,093 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $667,851 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96630 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93910 | 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 - 2011 Amount: $ 38,422. 2012 Amount: $ 8,703. 2013 Amount: $ 107,437. 2014 Amount: $ 5,107. 2015 Amount: $ 57,190. | 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 | $2,782,861 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,609,652 | DepreciationAmt |
| Book Value | $1,173,209 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,003,234 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,879,107 | DepreciationAmt |
| Book Value | $124,127 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,675,336 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $440,477 | F |
| Annuity contracts with insurance companies | $304,345 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $744,822 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred compensation | $744,822 |
| Gift annuity obligations | $3,070 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $747,892 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $28,594,783 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$51,500 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $16,094,965 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$938 | OtherRevenueAmt |
| Revenue Not Reported | $16,042,527 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,552,256 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$936,310 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$936,310 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,615,946 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $36,177,949 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $16,094,965 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $936,310 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $17,031,275 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,146,674 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,146,674 | 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, 2015 and 2014, 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 annuitty -938. |
| Part XI, Line 4b - Other Adjustments: | Fundraising event expenses -930,591. Rent expenses -5,719. |
| Part XII, Line 2d - Other Adjustments: | Fundraising event expenses 930,591. Rent expenses 5,719. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (8 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| South America | 0 | 3 | Program Service | Evangelistic outreach | $107,892 |
| South America | 0 | 0 | Grants to Recipients Located in Region | $1,000 | |
| Central America and the Caribbean | 0 | 1 | Program Service | Evangelistic outreach | $166,216 |
| East Asia and the Pacific | 0 | 0 | Program Service | Evangelistic outreach | $65,468 |
| Sub-Saharan Africa | 0 | 0 | Program Service | Evangelistic outreach | $48,981 |
| Europe (Including Iceland & Greenland) | 1 | 3 | Program Service | Evangelistic outreach | $34,364 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Grants to Recipients Located in Region | $3,631 | |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $148,696 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 7 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Subtotal Spent | $576,248 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $576,248 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | South Asia | RegionTxt |
| Purpose Of Grant | Food, clothing, and education for orphans and Christian envangelism | PurposeOfGrantTxt |
| Cash Grant | $148,696 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire transfer and check | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | 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. LPA has also done occasional field audits, receives regular ministry reports, and in some cases, have 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 | NYC Donor Retreat | Event1Nm |
| Gross Receipts Event1 | $2,495,338 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $2,438,148 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $57,190 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $307,279 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $203,798 | OtherDirectExpensesEvent1Amt |
| Event2 | Federica-Donor Retreat | Event2Nm |
| Gross Receipts Event2 | $1,435,000 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $1,435,000 | CharitableContriEvent2Amt |
| Entertainment Event2 | $1,950 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $2,500 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $1,476,957 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $1,476,957 | CharitableContriOtherEventsAmt |
| Food And Beverage Other Events | $197,197 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $55,000 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $162,867 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $5,407,295 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $5,350,105 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $57,190 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $504,476 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $56,950 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $369,165 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $930,591 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$873,401 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (21 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| JA Perez Evangelistic Assoc | |||||||
| PO Box 211325 | Chula Vista | CA | 91921 | 330839476 | 501(c)(3) | $5,360 | Christian evangelism |
| Multnomah Biblical Seminary | |||||||
| 8435 NE Gilsan Street | Portland | OR | 97220 | 930398802 | 501(c)(3) | $15,000 | Biblical seminary & missionary evangelism |
| Passion 4 People International | |||||||
| PO Box 9010 | Portland | OR | 97207 | 320174243 | 501(c)(3) | $6,000 | Christian evangelism |
| Maze Ministries | |||||||
| PO Box 2070 | Orange | CA | 92859 | 204244277 | 501(c)(3) | $10,000 | Christian community outreach |
| Cedar Mill Bible | |||||||
| 12208 Nw Cornell Rd | Portland | OR | 97229 | 936014152 | 501(c)(3) | $10,000 | Christian evangelism |
| Faith 2 Faith Ministries | |||||||
| PO Box 510 | New London | CT | 06320 | 208370780 | 501(c)(3) | $6,000 | Christian evangelism |
| Collyde | |||||||
| 69 Brahma Avenue | Bridgewater | NJ | 08807 | 273063000 | 501(c)(3) | $12,500 | Christian community outreach |
| Bronx Clergy Criminal Justice Roundtable Inc | |||||||
| 1015 East Gun Hill Road | Bronx | NY | 10469 | 454096384 | 501(c)(3) | $7,500 | Christian community outreach |
| Christian Community Development Center | |||||||
| 132 West 14th St 5th Floor | New York | NY | 10011 | 454096384 | 501(c)(3) | $14,900 | Christian community outreach |
| Convoy of Hope-Long Island | |||||||
| 188 Rockaway Ave | Valley Stream | NY | 11580 | 112697211 | 501(c)(3) | $7,000 | Christian community outreach |
| Movement NYC | |||||||
| 3944 51st St | Woodside | NY | 11377 | 462618346 | 501(c)(3) | $35,000 | Christian community outreach |
| Salvation Army | |||||||
| 120 West 14th Street | New York | NY | 10011 | 135562351 | 501(c)(3) | $5,504 | Christian community outreach |
| The Legacy Center Community | |||||||
| 16-34 Centre Street | Ridgewood | NY | 11385 | 271033434 | 501(c)(3) | $11,693 | Educational partnership |
| Trinity Grace Church | |||||||
| 21 W 38th St Floor 2 | Brooklyn | NY | 100182255 | 204547012 | 501(c)(3) | $21,500 | Christian community outreach |
| Uptown Community Church | |||||||
| 551 Ft Washington Ave | New York | NY | 10033 | 471074567 | 501(c)(3) | $8,000 | Educational - mentoring project |
| Urban Hope-NYC | |||||||
| 77 Alaska Street | Staten Island | NY | 103101203 | 274637480 | 501(c)(3) | $5,245 | Christian community outreach |
| Urban Kingdom Youth Ministries | |||||||
| 558 Carlton Ave | Brooklyn | NY | 11238 | 463795759 | 501(c)(3) | $9,500 | Christian community outreach |
| Vision Long Island | |||||||
| 65 E Williston Avenue | East Williston | NY | 11596 | 112623742 | 501(c)(3) | $10,000 | Christian literature project |
| Vision Urbana Inc | |||||||
| 207-209 East Broadway | New York | NY | 10002 | 133848575 | 501(c)(3) | $15,000 | Educational partnership |
| Reid Saunders Assoc | |||||||
| PO Box 4275 | Salem | OR | 97302 | 431964291 | 501(c)(3) | $36,625 | Christian evangelism |
| Rivermusic Management | |||||||
| 109 Westpark Dr Suite 400 | Brentwood | TN | 37027 | 204155218 | $25,000 | Christian evangelism | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 20 | Total501c3OrgCnt |
| Total Other Org | 1 | 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. LPA has also done occasional field audits, receives regular ministry reports, and in some cases, have 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 |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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 | $127,794 | $0 | $5,000 | $0 | $15,448 | $0 | $21,052 | $0 | $81,131 | $0 | $250,425 | $0 | $0 | $0 |
| Kevin Palau | ||||||||||||||
| President | $136,001 | $0 | $5,000 | $0 | $1,016 | $0 | $17,196 | $0 | $68,680 | $0 | $227,893 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $188,478 | $0 | $5,000 | $0 | $1,165 | $0 | $17,730 | $0 | $23,680 | $0 | $236,053 | $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. Travel expenses for companions of listed individuals is considered taxable if determined to be personal in nature. When a bona fide business purpose is established this travel expense is not included in taxable compensation. 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 | $182,950 | Employment | 0 |
| Keith Palau | |||
| Family member of Dr. Luis Palau, CEO and Kevin Palau, President | $146,333 | Employment | 0 |
| Katie Bredemeier | |||
| Family member of David Jones, Vice President/Treasurer | $19,009 | Employment | 0 |
| Matilde Palau | |||
| Family member of Dr. Luis Palau, CEO | $14,719 | Employment | 0 |
| Dr Luis Palau | |||
| Family member of Kevin Palau, CEO | $250,425 | Employment | 0 |
| Kevin Palau | |||
| Family member of Dr. Luis Palau, CEO | $227,893 | Employment | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part IV: | FormAndLineReferenceDesc |
| Explanation | Explanation for including Dr. Luis Palau and Kevin Palau in Schedule L, Part IV and Form 990, Part VII, Section A:The instructions to Schedule L (Form 990), Part IV state that compensation reported in Form 990, Part VII, Section A does not have to be reported in Schedule L, Part IV, "...unless the compensation was to a family member of another person reported in Form 990, Part VII, Section A." | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 30 | ContributionCnt |
| Noncash Contributions Rpt F990 | $694,845 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Ornaments | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $7,608 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | The number of contributions represent the number of contributions received, not the number of items donated. |
| Part I, Line 32b: | The organization uses iDonate to process tangible non-cash assets like cars, timeshares, boats, and other items. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 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 Chairman, the Vice-Chairman, the Recording Secretary and the CEO. According to the governing documents the Executive Committee has the power of the Board in the management of the Corporation during period of adjournment of the Board, subject to limitations. Any actions of the Executive Committee requiring Board approval must be submitted to the Board of Directors for ratification at the next meeting. Currently the Executive Committee is not acting on behalf of the Board of Directors. |
| Form 990, Part VI, Section A, line 2 | Luis Palau and Kevin Palau have a family relationship. |
| Form 990, Part VI, Section B, line 11 | 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 | These documents are available upon request. |
| Form 990, Part VII: | 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 employee's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. |
| Form 990, Part IX, line 11g | Production Fees: Program service expenses 2,093,426. Management and general expenses 41,803. Fundraising expenses 193,341. Total expenses 2,328,570. Honorariums: Program service expenses 36,823. Management and general expenses 1,152. Fundraising expenses 4,833. Total expenses 42,808. Payroll fees and HR Consulting: Program service expenses 35,894. Management and general expenses 1,122. Fundraising expenses 4,711. Total expenses 41,727. Other services: Program service expenses 62,065. Management and general expenses 1,062. Fundraising expenses 5,277. Total expenses 68,404. |
| Form 990, Part XI, line 9: | Change in the value of annuities -938. |
| 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 |