LUIS PALAU ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-17
- IRS object ID
- 201413219349308811
- Schema version
- 2013v3.0
- 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 | 2014-11-17T15:12:49-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3010 Saturn Street Suite 205 | AddressLine1 |
| City | Brea | City |
| State | CA | State |
| ZIP Code | 92821 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | Portland | City |
| State | OR | State |
| ZIP Code | 97207 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Jones | PersonNm |
| Person Title | Vice President | PersonTitleTxt |
| Phone | 5036141500 | PhoneNum |
| Signature | 2014-11-17 | 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 | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Luis Palau | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1 |
| City | Portland | City |
| State | OR | State |
| ZIP Code | 97207 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,811,343 | 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 | Christian Evangelism | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 81 | TotalEmployeeCnt |
| Total Volunteers | 25000 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,348,172 | PYContributionsGrantsAmt |
| CY Contributions Grants | $12,732,125 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $173,460 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $96,788 | CYProgramServiceRevenueAmt |
| PY Investment Income | $160,164 | PYInvestmentIncomeAmt |
| CY Investment Income | $202,356 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$396,418 | PYOtherRevenueAmt |
| CY Other Revenue | -$477,503 | CYOtherRevenueAmt |
| PY Total Revenue | $10,285,378 | PYTotalRevenueAmt |
| CY Total Revenue | $12,553,766 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $361,532 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $501,085 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,290,775 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,523,237 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,235,261 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,332,817 | PYOtherExpensesAmt |
| CY Other Expenses | $3,900,449 | CYOtherExpensesAmt |
| PY Total Expenses | $11,985,124 | PYTotalExpensesAmt |
| CY Total Expenses | $9,924,771 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,699,746 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,628,995 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,632,358 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,300,800 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,192,518 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,278,276 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,439,840 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,022,524 | 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 | $99,873 | ExpenseAmt |
| Grant | $3,080 | GrantAmt |
| Desc | Port-Au-Prince, HaitiMarch 2013More than 600 churches partnered together for Haiti's second Fun in the Son Festival with Andrew Palau. The week-long evangelistic campaign featured lively all-night church services and a free open-air music festival with performances by Haitian and international artists. Action sports athletes also performed and shared their testimony while service outreaches such as eyeglass and medical clinics, prison ministry, and events for kids dispersed throughout the city. Festival staff received more than 5,000 response cards indicating a decision for Christ. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $303,020 | ExpenseAmt |
| Grant | $11,273 | GrantAmt |
| Desc | Naples, ItalyJune 2013FestiNapoli with Luis Palau marked the launch of a three-week, evangelistic televised campaign aimed at the entire Latin world. Luis Palau joined with more than 20 local congregations as well as a handful of performers, soccer stars, and recording artists from the region to share the Good News both nights of the festival. Thousands of individuals from the coastal city of Naples, Italy packed the main plaza along Via Francesco Caracciolo. FestiNapoli marked the first time in recent history that the evangelical community had been granted permission from city officials to host a public, outdoor evangelistic event. Local believers demonstrated unity and worked with city officials for a community service effort, including city clean-up projects and free medical clinics. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $254,280 | ExpenseAmt |
| Grant | $9,235 | GrantAmt |
| Desc | Barquisimeto, VenezuelaJuly 2013Three weeks of worldwide evangelistic television programming culminated at Juventud Libre, an open-air festival in Barquisimeto, Venezuela. The crowd of many thousands of people swelled into nearby streets with approximately 4,000 documented decisions for Jesus Christ. Popular recording artists, Monica Rodriguez and Tercer Cielo, joined Luis Palau under the theme, "Venezuela abre tu Corazon a la esperanza," (Venezuela, open your heart to hope). | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $1,345,519 | $189,042 | $111,473 | Media Impact2013Daily Radio BroadcastsOne of the broadest-reach areas of the ministry is daily radio broadcasts, including Reaching Your World (English), Cruzada con Luis Palau (Spanish), and Luis Palau Responde (Spanish). Programs include messages from both Luis and Andrew and are heard by millions of individuals on 5,000 radio outlets in 48 countries.Interviews and ArticlesLuis, Andrew, and Kevin were featured in multiple leading magazines and periodicals, including The New York Times, Christianity Today, and The Huffington Post, as well as a number of other publications. In addition, they contributed to online evangelism websites and blogs, with Luis being featured on Ed Stetzer's The Exchange simulcast.Continente 2013For the fourth year in a row, Luis and the team joined with Enlace TV for a continent wide evangelistic television campaign, proclaiming the Good News of Jesus Christ to the entire Spanish-speaking world. Through online streaming, social media, radio and live web components, the program reached millions of people in more than 40 nations.Instituto Biblico Luis PalauTapping into more than 50 years of ministry experience from more than 25 top Christian leaders, this free online training includes 100 hours of teaching for 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. |
| $4,417,608 | $148,649 | Manado, IndonesiaAugust 2013Manado CityFest, with Andrew Palau, was held on the MegaMas Field in the heart of the city after a full week of outreach events. Local band St. Loco performed and hundreds of people responded to Andrew's message each night by eagerly raising their hands and meeting with counselors. Throughout the week prior to the festival, Andrew spoke at a number of outreaches, including a local university and a prison, as well as a community exhibition with more than 70 Christian and non-Christian service organizations and community groups. More than 3,500 decision cards were received and 7,000 copies of devotional booklets were distributed.Addis Ababa, EthiopiaNovember 2013Thousands of Ethiopians attended the closing weekend festival held in the capital city of Addis Ababa where Andrew Palau reached out to every level of society with a clear gospel message. Love Ethiopia brought together 500 Ethiopian churches in a three-week campaign to visit the nation's seven largest cities with a clear message of Jesus Christ. The campaign also brought together more than 17 evangelists from LPA's Next Generation Alliance, 200 short-term missionaries, 70 para-church organizations, and thousands of local volunteers serving at 175 events. Over 200 short-term missionaries worked alongside local believers, doctors, and medical professionals to serve more than 11,000 people through clinics distributing free eyeglasses. They also led outreaches through soccer clinics, BMX demonstrations, and visiting schools, orphanages, and prisons.Other FestivalsVarious Dates | |
| $1,165,550 | $139,806 | Next Generation Alliance2013Since 1998, the Next Generation Alliance (NGA) has grown to include more than 500 independent partner evangelists and ministries. Focused on mentoring, coaching, and encouraging, Palau team members coordinate training conferences and collaborative evangelistic campaigns for these partner evangelists. An independent study conducted in 2013 on the effectiveness of NGA revealed that evangelists who are highly engaged with NGA: (1) are three times more effective in registered decisions for Christ, (2) have two times as many church partners, (3) see triple the number of collaborative outreach events. 17 NGA evangelists partnered with Andrew Palau in November to reach much of Ethiopia with the Good News. Gospel Movements2013The 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. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $6,928,677 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $477,497 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $111,473 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $7,585,850 | 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 | 38 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 81 | 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | 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 | Yes (1) | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5036141500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1 |
| City | Portland | City |
| State | OR | State |
| ZIP Code | 97207 | ZIPCode |
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) | $150,538 | $0 | $73,851 | |
| Simon Berry | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Scott Cahill | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jack Cauwels | |||||||
| 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 | ||
| David E Hall | |||||||
| Chairman | 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 | ||
| 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 | ||
| Kevin Palau | |||||||
| President | 45.00 | Yes (X) | $143,971 | $0 | $74,357 | ||
| John Ogle | |||||||
| Vice President | 45.00 | Yes (X) | $180,384 | $0 | $28,889 | ||
| David Jones | |||||||
| Vice President | 45.00 | Yes (X) | $65,687 | $0 | $56,994 | ||
| James Williams | |||||||
| Vice President | 45.00 | Yes (X) | $40,263 | $0 | $62,092 | ||
| Keith Palau | |||||||
| Director of Donor Relations | 45.00 | $108,915 | $0 | $25,354 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $689,758 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $321,537 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | 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 | $34,699 | FederatedCampaignsAmt |
| Fundraising | $3,885,134 | FundraisingAmt |
| All Other Contributions | $8,812,292 | AllOtherContributionsAmt |
| Noncash Contributions | $210,464 | NoncashContributionsAmt |
| Total Contributions | $12,732,125 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Honorariums | 900099 | $62,330 | $62,330 |
| Other income | 900099 | $34,458 | $34,458 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $96,788 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,496 | TotalRevenueColumnAmt |
| Exclusion | $71,496 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,296 | TotalRevenueColumnAmt |
| Exclusion | $2,296 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,220 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,846 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,374 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,374 | TotalRevenueColumnAmt |
| Exclusion | $5,374 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,770,434 | SecuritiesAmt |
| Other | $500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,639,318 | SecuritiesAmt |
| Other | $756 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $131,116 | SecuritiesAmt |
| Other | -$256 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $130,860 | TotalRevenueColumnAmt |
| Exclusion | $130,860 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $107,437 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $3,885,134 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $607,295 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$499,858 | TotalRevenueColumnAmt |
| Exclusion | -$499,858 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $19,047 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,362 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,685 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,685 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,553,766 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $111,473 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$289,832 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,856 | TotalAmt |
| Program Services | $182,856 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,229 | TotalAmt |
| Program Services | $318,229 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $899,951 | TotalAmt |
| Program Services | $713,791 | ProgramServicesAmt |
| Management And General | $67,564 | ManagementAndGeneralAmt |
| Fundraising | $118,596 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,133 | TotalAmt |
| Program Services | $202,197 | ProgramServicesAmt |
| Management And General | $27,319 | ManagementAndGeneralAmt |
| Fundraising | $90,617 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,980,835 | TotalAmt |
| Program Services | $2,332,721 | ProgramServicesAmt |
| Management And General | $298,633 | ManagementAndGeneralAmt |
| Fundraising | $349,481 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,220 | TotalAmt |
| Program Services | $95,387 | ProgramServicesAmt |
| Management And General | $11,222 | ManagementAndGeneralAmt |
| Fundraising | $5,611 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,008,302 | TotalAmt |
| Program Services | $857,057 | ProgramServicesAmt |
| Management And General | $100,830 | ManagementAndGeneralAmt |
| Fundraising | $50,415 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,796 | TotalAmt |
| Program Services | $171,526 | ProgramServicesAmt |
| Management And General | $20,180 | ManagementAndGeneralAmt |
| Fundraising | $10,090 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,831 | TotalAmt |
| Management And General | $7,831 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,855 | TotalAmt |
| Management And General | $54,855 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,839 | TotalAmt |
| Management And General | $12,839 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $537,331 | TotalAmt |
| Program Services | $347,656 | ProgramServicesAmt |
| Management And General | $20,971 | ManagementAndGeneralAmt |
| Fundraising | $168,704 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,189 | TotalAmt |
| Program Services | $113,189 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,457 | TotalAmt |
| Program Services | $142,011 | ProgramServicesAmt |
| Management And General | $113,627 | ManagementAndGeneralAmt |
| Fundraising | $68,819 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,501 | TotalAmt |
| Program Services | $99,451 | ProgramServicesAmt |
| Management And General | $4,641 | ManagementAndGeneralAmt |
| Fundraising | $6,409 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,848 | TotalAmt |
| Program Services | $72,663 | ProgramServicesAmt |
| Management And General | $108,058 | ManagementAndGeneralAmt |
| Fundraising | $11,127 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,206,443 | TotalAmt |
| Program Services | $885,798 | ProgramServicesAmt |
| Management And General | $50,671 | ManagementAndGeneralAmt |
| Fundraising | $269,974 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,706 | TotalAmt |
| Program Services | $14,135 | ProgramServicesAmt |
| Management And General | $660 | ManagementAndGeneralAmt |
| Fundraising | $911 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,726 | TotalAmt |
| Management And General | $183,726 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,149 | TotalAmt |
| Program Services | $96,434 | ProgramServicesAmt |
| Management And General | $4,500 | ManagementAndGeneralAmt |
| Fundraising | $6,215 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Festival production | $664,166 | $664,166 | ||
| Printing | $306,236 | $230,186 | $15,533 | $60,517 |
| Radio/TV programs | $46,397 | $46,397 | ||
| Miscellaneous | $17,775 | $17,775 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,924,771 | TotalAmt |
| Program Services | $7,585,850 | ProgramServicesAmt |
| Management And General | $1,103,660 | ManagementAndGeneralAmt |
| Fundraising | $1,235,261 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,925,088 | BOYAmt |
| EOY | $1,268,134 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $188,724 | BOYAmt |
| EOY | $1,330,204 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,117,267 | BOYAmt |
| EOY | $5,329,134 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,624 | BOYAmt |
| EOY | $15,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,894 | BOYAmt |
| EOY | $108,869 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,385,294 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,503,043 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,003,376 | BOYAmt |
| EOY | $1,882,251 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,449,059 | BOYAmt |
| EOY | $1,405,779 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $785,826 | BOYAmt |
| EOY | $885,520 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,500 | BOYAmt |
| EOY | $75,500 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,632,358 | BOYAmt |
| EOY | $12,300,800 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $362,466 | BOYAmt |
| EOY | $353,714 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $830,052 | BOYAmt |
| EOY | $924,562 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,192,518 | BOYAmt |
| EOY | $1,278,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,433,018 | BOYAmt |
| EOY | $3,827,175 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,006,822 | BOYAmt |
| EOY | $7,195,349 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,439,840 | BOYAmt |
| EOY | $11,022,524 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,632,358 | BOYAmt |
| EOY | $12,300,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,628,995 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$38,999 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$7,312 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,705,936 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,440,677 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,863,763 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,348,172 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,732,125 | CurrentTaxYearAmt |
| Total | $56,090,673 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,705,936 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,440,677 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,863,763 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,348,172 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,732,125 | CurrentTaxYearAmt |
| Total | $56,090,673 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,408,986 | SubstantialContributorsTotAmt |
| Public Support Total170 | $54,681,687 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,565 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,976 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,049,839 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $116,313 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $85,012 | CurrentTaxYearAmt |
| Total | $1,473,705 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $425,057 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $162,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $103,035 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $173,460 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $96,788 | CurrentTaxYearAmt |
| Total | $960,966 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $58,525,344 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $197,963 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.93430 | PublicSupportCY170Pct |
| Public Support PY170 | 0.93320 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Other income - 2009 Amount: $ 425,057. 2010 Amount: $ 162,626. 2011 Amount: $ 103,035. 2012 Amount: $ 173,460. 2013 Amount: $ 96,788. | 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 | $3,238,472 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,839,570 | DepreciationAmt |
| Book Value | $1,398,902 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,768,822 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,663,473 | DepreciationAmt |
| Book Value | $105,349 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,882,251 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $495,343 | F |
| Annuity contracts with insurance companies | $390,177 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $885,520 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred compensation | $885,519 |
| Gift annuity obligations | $39,043 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $924,562 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,124,026 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$46,311 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $16,003,430 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $15,957,119 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,166,907 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$613,141 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$613,141 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,553,766 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,541,342 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $16,003,430 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $613,141 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $16,616,571 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,924,771 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,924,771 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 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, 2013 and 2012, 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 4b - Other Adjustments: | Special event expenses -607,295. Rent expenses -5,846. |
| Part XII, Line 2d - Other Adjustments: | Special event expenses 607,295. Rent expenses 5,846. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (11 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| South America | 0 | 3 | Program Service | Evangelistic outreach | $56,948 |
| South America | 0 | 0 | Grants to Recipients Located in Region | $9,235 | |
| Central America and the Caribbean | 0 | 1 | Program Service | Evangelistic outreach | $166,635 |
| Central America and the Caribbean | 0 | 0 | Grants to Recipients Located in Region | $3,080 | |
| East Asia and the Pacific | 0 | 0 | Program Service | Evangelistic outreach | $489,728 |
| East Asia and the Pacific | 0 | 0 | Grants to Recipients Located in Region | $4,905 | |
| Sub-Saharan Africa | 0 | 0 | Program Service | Evangelistic outreach | $1,000,563 |
| Sub-Saharan Africa | 0 | 0 | Grants to Recipients Located in Region | $87,230 | |
| Europe (Including Iceland & Greenland) | 1 | 3 | Program Service | Evangelistic outreach | $157,477 |
| South Asia | 0 | 0 | Grants to Recipients Located in Region | $138,587 | |
| North America | 0 | 0 | Grants to Recipients Located in Region | $20 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 4 | SubtotalEmployeesCnt |
| Continutation Total Office | 1 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 3 | ContinutationTotalEmployeeCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Subtotal Spent | $1,818,324 | SubtotalSpentAmt |
| Continuation Spent | $296,084 | ContinuationSpentAmt |
| Total Spent | $2,114,408 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| South Asia | Food, clothing, and education for orphans and Christian envangelism | $138,587 | Wire transfer and check |
| Sub-Saharan Africa | Eyeglasses for people in need and Christian evangelism | $44,950 | Cash and credit card |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Follow-up visits and phone calls are made to monitor program progress and accomplishments. 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) |
|---|---|---|
| Name Of Event1 | NY Vision Weekend | NameOfEvent1Amt |
| Gross Receipts Event1 | $1,508,751 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $1,401,314 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $107,437 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $73,868 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $1,754 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | Naples, FL P.C. | NameOfEvent2Amt |
| Gross Receipts Event2 | $1,324,652 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $1,324,652 | CharitableContriEvent2Amt |
| Food And Beverage Event2 | $150,372 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $12,259 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $41,199 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $1,159,168 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $1,159,168 | CharitableContriOtherEventsAmt |
| Food And Beverage Other Events | $264,450 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $7,500 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $55,893 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $3,992,571 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $3,885,134 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $107,437 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $488,690 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $19,759 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $98,846 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $607,295 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$499,858 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (9 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| Action Sports Outreach | |||||||
| 3545 East Victoria Dr | Alpine | CA | 91901 | 571235602 | 501(c)(3) | $6,000 | Christian evangelism |
| Compassion Connect | |||||||
| 12135 SE Lincoln St | Portland | OR | 97216 | 262304524 | 501(c)(3) | $17,000 | Christian community outreach |
| Good Cities | |||||||
| 7340 Hunters Run | Eden Prairie | MN | 55346 | 841478973 | 501(c)(3) | $6,000 | Christian community outreach training |
| JA Perez Evangelistic Association | |||||||
| PO Box 211325 | Chula Vista | CA | 91921 | 330839476 | 501(c)(3) | $7,500 | Christian evangelism and pastoral training |
| Multnomah Biblical Seminary | |||||||
| 8435 NE Gilsan Street | Portland | OR | 97220 | 930398802 | 501(c)(3) | $10,000 | Biblical seminary & missionary evangelism |
| Multnomah County Department of Human Services | |||||||
| 421 Oak St Ste 200 | Portland | OR | 97204 | 936002309 | 170(c)(1) | $6,000 | Community youth outreach |
| New Canaan Society | |||||||
| PO Box 111 | New Canaan | CT | 06840 | 134165834 | 501(c)(3) | $20,000 | Christian discipleship |
| NYC Leadership Center | |||||||
| PO Box 9157 | Long Island | NY | 11103 | 208991671 | 501(c)(3) | $50,000 | Christian evangelism |
| Portland Leadership Foundation | |||||||
| 809 N Russell Ste 203 | Portland | OR | 97227 | 264224606 | 501(c)(3) | $19,000 | Community child welfare outreach |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 9 | Total501c3OrgCnt |
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 | Yes (1) | 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 | $136,538 | $0 | $10,000 | $0 | $4,000 | $0 | $9,857 | $0 | $79,186 | $0 | $239,581 | $0 | $0 | $0 |
| Kevin Palau | ||||||||||||||
| President | $135,971 | $0 | $8,000 | $0 | $0 | $0 | $9,618 | $0 | $66,715 | $0 | $220,304 | $0 | $0 | $0 |
| John Ogle | ||||||||||||||
| Vice President | $172,384 | $0 | $8,000 | $0 | $0 | $0 | $9,150 | $0 | $21,715 | $0 | $211,249 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | First class airfare is allowed for the president, and not considered taxable compensation due to a bona fide business purpose. The board has reviewed this determination and approved. 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. |
| Part I, Line 4a | Doug Terpening received a one-time severance payment of $40,000. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Andrew Palau | |||
| Son of Board Member | $157,225 | Employment | 0 |
| Keith Palau | |||
| Son of Board Member | $135,090 | Employment | 0 |
| Katie Bredemeier | |||
| Daughter of VP | $11,145 | Employment | 0 |
| Matilde Palau | |||
| Sister of Board Member/CEO | $13,318 | Employment | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 20 | ContributionCnt |
| Noncash Contributions Rpt F990 | $205,394 | 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 | $5,071 | 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 | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Column (b): | The number of contributions reported is the number of contributions made, not the number of items contributed. |
| 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 (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | The CEO, Luis Palau, is the father of Kevin Palau, the president. |
| Form 990, Part VI, Section B, line 11 | The Form 990 is prepared by an independent CPA firm. It is also reviewed by the finance team and then emailed to the board for review before it is filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | The board is aware of all transactions and is constantly monitoring them for potential conflicts of interest. |
| Form 990, Part VI, Section B, line 15 | Salaries for officers are set by the independent compensation committee of the board of directors. 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 XI, line 9: | Change in the value of annuities -7,312. |
| Form 990, Page 12, Part XI, 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 | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 50 | AddressLine1 |
| City | Portland | City |
| State | OR | State |
| ZIP Code | 97207 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | Extreme sports evangelism | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Total Income | $50 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
| Direct Controlling NA | N/A | DirectControllingNACd |