2014-11-17T15:12:49-06:00 2013-12-31 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2013-01-01 930713827 Luis Palau Association LUIS 5036141500 PO Box 50 Portland OR 97207 David Jones Vice President 5036141500 2014-11-17 1 David C Moja P00747006 7149619300 2013 2015-11-30 17:44:51Z Luis Palau PO Box 50 Portland OR 97207 15811343 0 X www.palau.org X 1978 OR Christian Evangelism 18 17 81 25000 0 0 10348172 12732125 173460 96788 160164 202356 -396418 -477503 10285378 12553766 361532 501085 0 0 5290775 5523237 0 0 1235261 6332817 3900449 11985124 9924771 -1699746 2628995 9632358 12300800 1192518 1278276 8439840 11022524 X Proclaim the Good News, Mobilize the Church and Equip the Next Generation. 0 0 99873 3080 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. 303020 11273 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. 254280 9235 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). 1345519 189042 111473 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. 4417608 148649 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 1165550 139806 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. 6928677 477497 111473 7585850 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 1 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 38 0 1 81 1 0 0 0 0 0 1 1 0 0 0 0 X 18 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ FL LA MD MN NH OR PA TN VA WV WI X David Jones 5036141500 PO Box 50 Portland OR 97207 Dr Luis Palau CEO/Director 45.00 X X 150538 0 73851 Simon Berry Director 1.00 X 0 0 0 Scott Cahill Director 1.00 X 0 0 0 Jack Cauwels Director 1.00 X 0 0 0 Sam Friesen Director 1.00 X 0 0 0 Robert Gluskin Director 1.00 X 0 0 0 David E Hall Chairman 1.00 X 0 0 0 Scott Hanson Director 1.00 X 0 0 0 David A Hentschel Director 1.00 X 0 0 0 Gerald L Horn Director 1.00 X 0 0 0 Wayne Huizenga Jr Director 1.00 X 0 0 0 Ross M Lindsay III Director 1.00 X 0 0 0 Richard Luebke Director 1.00 X 0 0 0 Mark R Neaman Director 1.00 X 0 0 0 David R Reisenbigler Director 1.00 X 0 0 0 Frederic Sewell Director 1.00 X 0 0 0 John Southard Director 1.00 X 0 0 0 Gail A Stockamp Director 1.00 X 0 0 0 Kevin Palau President 45.00 X 143971 0 74357 John Ogle Vice President 45.00 X 180384 0 28889 David Jones Vice President 45.00 X 65687 0 56994 James Williams Vice President 45.00 X 40263 0 62092 Keith Palau Director of Donor Relations 45.00 X 108915 0 25354 689758 0 321537 4 0 1 0 0 34699 3885134 8812292 210464 12732125 Honorariums 900099 62330 62330 Other income 900099 34458 34458 96788 71496 71496 2296 2296 11220 5846 5374 5374 5374 2770434 500 2639318 756 131116 -256 130860 130860 107437 3885134 607295 -499858 -499858 19047 4362 14685 14685 12553766 111473 0 -289832 182856 182856 318229 318229 899951 713791 67564 118596 320133 202197 27319 90617 2980835 2332721 298633 349481 112220 95387 11222 5611 1008302 857057 100830 50415 201796 171526 20180 10090 7831 7831 54855 54855 12839 12839 537331 347656 20971 168704 113189 113189 324457 142011 113627 68819 110501 99451 4641 6409 191848 72663 108058 11127 1206443 885798 50671 269974 15706 14135 660 911 183726 183726 107149 96434 4500 6215 Festival production 664166 664166 Printing 306236 230186 15533 60517 Radio/TV programs 46397 46397 Miscellaneous 17775 17775 9924771 7585850 1103660 1235261 1925088 1268134 188724 1330204 3117267 5329134 11624 15409 75894 108869 5385294 3503043 2003376 1882251 1449059 1405779 785826 885520 75500 75500 9632358 12300800 362466 353714 830052 924562 1192518 1278276 X 4433018 3827175 4006822 7195349 8439840 11022524 9632358 12300800 X 2628995 -38999 -7312 X X 0 1 X 1 0 X 11705936 10440677 10863763 10348172 12732125 56090673 11705936 10440677 10863763 10348172 12732125 56090673 1408986 54681687 83565 138976 1049839 116313 85012 1473705 425057 162626 103035 173460 96788 960966 58525344 197963 0.93430 0.93320 X Schedule A, Part II, Line 10, Explanation of Other Income: Other income - 2009 Amount: $ 425,057. 2010 Amount: $ 162,626. 2011 Amount: $ 103,035. 2012 Amount: $ 173,460. 2013 Amount: $ 96,788. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 378000 378000 3238472 1839570 1398902 1768822 1663473 105349 1882251 Cash surrender value of life insurance 495343 F Annuity contracts with insurance companies 390177 F 885520 Deferred compensation 885519 Gift annuity obligations 39043 924562 X 29124026 -46311 16003430 15957119 13166907 -613141 -613141 12553766 26541342 16003430 613141 16616571 9924771 0 9924771 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. 1 South America 0 3 Program Service Evangelistic outreach 56948 South America 0 0 Grants to Recipients Located in Region 9235 Central America and the Caribbean 0 1 Program Service Evangelistic outreach 166635 Central America and the Caribbean 0 0 Grants to Recipients Located in Region 3080 East Asia and the Pacific 0 0 Program Service Evangelistic outreach 489728 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 4905 Sub-Saharan Africa 0 0 Program Service Evangelistic outreach 1000563 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 87230 Europe (Including Iceland & Greenland) 1 3 Program Service Evangelistic outreach 157477 South Asia 0 0 Grants to Recipients Located in Region 138587 North America 0 0 Grants to Recipients Located in Region 20 0 4 1 3 1 7 1818324 296084 2114408 South Asia Food, clothing, and education for orphans and Christian envangelism 138587 Wire transfer and check Sub-Saharan Africa Eyeglasses for people in need and Christian evangelism 44950 Cash and credit card 2 0 0 0 0 0 0 0 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. NY Vision Weekend 1508751 1401314 107437 73868 1754 Naples, FL P.C. 1324652 1324652 150372 12259 41199 3 1159168 1159168 264450 7500 55893 3992571 3885134 107437 488690 19759 98846 607295 -499858 1 Action Sports Outreach 3545 East Victoria Dr Alpine CA 91901 571235602 501(c)(3) 6000 Christian evangelism Compassion Connect 12135 SE Lincoln St Portland OR 97216 262304524 501(c)(3) 17000 Christian community outreach Good Cities 7340 Hunters Run Eden Prairie MN 55346 841478973 501(c)(3) 6000 Christian community outreach training JA Perez Evangelistic Association PO Box 211325 Chula Vista CA 91921 330839476 501(c)(3) 7500 Christian evangelism and pastoral training Multnomah Biblical Seminary 8435 NE Gilsan Street Portland OR 97220 930398802 501(c)(3) 10000 Biblical seminary & missionary evangelism Multnomah County Department of Human Services 421 Oak St Ste 200 Portland OR 97204 936002309 170(c)(1) 6000 Community youth outreach New Canaan Society PO Box 111 New Canaan CT 06840 134165834 501(c)(3) 20000 Christian discipleship NYC Leadership Center PO Box 9157 Long Island NY 11103 208991671 501(c)(3) 50000 Christian evangelism Portland Leadership Foundation 809 N Russell Ste 203 Portland OR 97227 264224606 501(c)(3) 19000 Community child welfare outreach 9 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. X X X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Dr Luis Palau CEO/Director 136538 0 10000 0 4000 0 9857 0 79186 0 239581 0 0 0 Kevin Palau President 135971 0 8000 0 0 0 9618 0 66715 0 220304 0 0 0 John Ogle Vice President 172384 0 8000 0 0 0 9150 0 21715 0 211249 0 0 0 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. Andrew Palau Son of Board Member 157225 Employment 0 Keith Palau Son of Board Member 135090 Employment 0 Katie Bredemeier Daughter of VP 11145 Employment 0 Matilde Palau Sister of Board Member/CEO 13318 Employment 0 X 20 205394 Stock Market Value X 1 5071 FMV 0 0 1 1 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. 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. Livin It LLC PO Box 50 Portland OR 97207 Extreme sports evangelism OR 50 0 N/A