LUIS PALAU ASSOCIATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LUIS PALAU ASSOCIATION (EIN 93-0713827)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-12
- IRS object ID
- 201203179349301980
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-11-12T16:03:06-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363990892 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway Suite A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930713827 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Luis Palau Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LUIS | NameControl |
| Phone | 5036141500 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David Jones | Name |
| Title | Vice President | Title |
| Phone | 5036141500 | Phone |
| Date Signed | 2012-11-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dave Moja | Name |
| PTIN | P00747006 | PTIN |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Luis Palau | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 15150900 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.palau.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | Christian Evangelism | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 84 | TotalNbrEmployees |
| Total Nbr Volunteers | 41500 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 10440677 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 10863763 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 237376 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 174285 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 246285 | InvestmentIncomePriorYear |
| Investment Income Current Year | -11113 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -370585 | OtherRevenuePriorYear |
| Other Revenue Current Year | -509473 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10553753 | TotalRevenuePriorYear |
| Total Revenue Current Year | 10517462 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 401284 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 407546 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5177193 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5126741 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 22502 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 909414 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5567433 | OtherExpensePriorYear |
| Other Expenses Current Year | 4412702 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11168412 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9946989 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -614659 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 570473 | RevenuesLessExpensesCY |
| Total Assets BOY | 10466496 | TotalAssetsBOY |
| Total Assets EOY | 11059905 | TotalAssetsEOY |
| Total Liabilities BOY | 1069369 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1109536 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9397127 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9950369 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Christian Evangelism | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1718763 | Expense |
| Revenue | 26750 | Revenue |
| Description | Arizona CityFestMarch 2011Gathering more than 550 churches and 35,000 volunteers, Arizona CityFest with Luis Palau proved to be a ground-shaking event throughout the Valley of the Sun. This region-wide campaign incorporated more than 450 community service projects, more than 140,000 hours of service, partnerships among church, corporate, and civic leaders, and collaboration among all denominations. The festival itself, held March 19-20, 2011, brought more than 110,000 people out to Tempe Lake Park to hear the Good News proclaimed in both English and Spanish by Luis, Andrew, and a handful of partner evangelists. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 786429 | Expense |
| Grants | 7866 | Grants |
| Description | Love Burundi FestivalAugust 2011At a critical time in the nation's history, Andrew Palau led an area-wide outreach in Burundi in August 2011. The events brought together nearly 500 of Burundi's churches to spread the ultimate message of hope-new life in Jesus Christ. The outreach culminated in the two-day Love Burundi Festival on August 6-7, which proved to be one of the largest evangelistic campaigns in Burundi history. An estimated 60,000 people heard the Good News in person, with at least 8,000 documented commitments to Jesus Christ as a result of the campaign.Dozens of community service projects were accomplished through Season of Service efforts in the weeks leading up to the festival. Special affinity outreaches were held for women, prisoners, and business leaders. Sports clinics brought the Good News to hundreds of children through the work of Play For Hope, one of our Alliance partner evangelists. A national television network in Burundi aired a one-hour special featuring Andrew's message from the festival. And through a partnership with Trans World Radio, the festival was broadcast live to 44 African nations and worldwide via the Internet. The listeners and viewers were in the millions, and the impact will no doubt be felt for generations to come. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 436409 | Expense |
| Grants | 82000 | Grants |
| Description | FranceJune - July 2011In a country that has been closed to the Gospel for hundreds of years, a breakthrough was made this past June in the city of Marseille and the greater area of Provence. With an approximate population of 1.5 million in the region of Provence, active Christians in the area comprise only a fraction of this number. Yet, an unprecedented partnership of 30 churches representing less than 3,000 active believers worked together to host the festival and surrounding events.Never before has France seen a partnership like this one where the City of Marseille and the regional government showed their support as festival sponsors. More than 13,000 people attended the festival at the beach, including musical performances by the Salem Baptist Gospel Choir from Chicago, a Gospel message from Palau, and many other guest artists from France and the United Kingdom.Hundreds of individuals made public decisions for Jesus Christ in response to the Gospel proclamation. The Gospel message reached even more people as the festival was streamed on the Internet and broadcast live on Enlace satellite TV to millions of viewers throughout the world. | Description |
Activity Other ActivityOther (3 entries)
| ExpenseExpense | DescriptionDescription | GrantsGrants | RevenueRevenue |
|---|---|---|---|
| 265703 | Daily Radio BroadcastsLuis Palau's daily radio programs, including Reaching Your World (English), Cruzada (Spanish), and Luis Palau Responde (Spanish), still prove to be one of the broadest-reach areas of our ministry on an annual basis. These three programs are heard by millions of individuals on 3,500 radio outlets in 48 countries. | ||
| 478720 | Fun in the Son Festival - Kingston, JamaicaMarch 2011Partnering with Jamaica Broilers Group and dozens of local churches, Andrew Palau and several top musicians came together to proclaim the Good News to more than 60,000 people. In the week leading up to the festival, the Palau team ministered in schools and some of the more challenging neighborhoods of Kingston. Projects included refurbishing neighborhood schools and rebuilding homes of families who lost everything in a recent flood. The Palau team also spent three days at an orphanage in the Blue Mountains, helping clean up facilities, repair buildings, and ministering to the kids.Vietnam CampaignApril 2011Luis Palau joined with church leaders to help pave the way for historic Easter celebrations this past April in Vietnam. Joined by his son and fellow evangelist Andrew Palau, both had the opportunity to share the Good News of Jesus Christ openly on several occasions, focusing their efforts on Ho Chi Minh City (population 7.1 million) and Hanoi (population 6.5 million). | ||
| 4375112 | Continente 2011Season of ServiceGospel MovementsAlliance MinistriesInstituto Biblico | 317680 | 159199 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 5119535 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 317680 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 159199 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 8061136 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 84 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | David Jones | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5036141500 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (22 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Dr Luis Palau | |||||||
| CEO/Director | 45.00 | X | X | 162656 | 0 | 98244 | |
| 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 | |||||||
| 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 | ||
| 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 | ||
| Richard Luebke | |||||||
| 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 | 153145 | 0 | 103315 | ||
| John Ogle | |||||||
| Vice President | 45.00 | X | 165250 | 0 | 46223 | ||
| David Jones | |||||||
| Vice President | 45.00 | X | 103000 | 0 | 50571 | ||
| James WIlliams | |||||||
| Vice President | 45.00 | X | 82352 | 0 | 36339 | ||
| Keith Palau | |||||||
| Director | 40.00 | 107874 | 0 | 29186 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 774277 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 363878 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Federated Campaigns | 20046 | FederatedCampaigns |
| Fundraising Events | 4643605 | FundraisingEvents |
| All Other Contributions | 6200112 | AllOtherContributions |
| Noncash Contributions | 572145 | NoncashContributions |
| Total Contributions | 10863763 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Other income | 900099 | 103035 | 103035 |
| Honorariums | 900099 | 71250 | 71250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 174285 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 101692 | TotalRevenueColumn |
| Exclusion | $101,692 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1169 | TotalRevenueColumn |
| Exclusion | $1,169 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 31698 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 17826 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 13872 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13872 | TotalRevenueColumn |
| Exclusion | $13,872 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3912640 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4021445 | Securities |
| Other | 4000 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -108805 | Securities |
| Other | -4000 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -112805 | TotalRevenueColumn |
| Exclusion | -$112,805 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 38422 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 4643605 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 574600 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -536178 | TotalRevenueColumn |
| Exclusion | -$536,178 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 27231 | GrossSalesOfInventory |
| Cost Of Goods Sold | 15567 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11664 | TotalRevenueColumn |
| Related Or Exempt Function Income | 11664 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10517462 | TotalRevenueColumn |
| Related Or Exempt Function Income | 185949 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$532,250 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193022 | Total |
| Program Services | 193022 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9597 | Total |
| Program Services | 9597 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 204927 | Total |
| Program Services | 204927 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1001095 | Total |
| Program Services | 798856 | ProgramServices |
| Management And General | 77921 | ManagementAndGeneral |
| Fundraising | 124318 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 395030 | Total |
| Program Services | 228796 | ProgramServices |
| Management And General | 38001 | ManagementAndGeneral |
| Fundraising | 128233 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2710312 | Total |
| Program Services | 2288109 | ProgramServices |
| Management And General | 258653 | ManagementAndGeneral |
| Fundraising | 163550 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 216335 | Total |
| Program Services | 179558 | ProgramServices |
| Management And General | 21634 | ManagementAndGeneral |
| Fundraising | 15143 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 589663 | Total |
| Program Services | 489419 | ProgramServices |
| Management And General | 58967 | ManagementAndGeneral |
| Fundraising | 41277 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 214306 | Total |
| Program Services | 177873 | ProgramServices |
| Management And General | 21431 | ManagementAndGeneral |
| Fundraising | 15002 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14676 | Total |
| Management And General | 14676 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45085 | Total |
| Management And General | 45085 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15750 | Total |
| Management And General | 15750 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 431737 | Total |
| Program Services | 327810 | ProgramServices |
| Management And General | 33922 | ManagementAndGeneral |
| Fundraising | 70005 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 399573 | Total |
| Program Services | 399573 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 333240 | Total |
| Program Services | 276589 | ProgramServices |
| Management And General | 33324 | ManagementAndGeneral |
| Fundraising | 23327 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133369 | Total |
| Program Services | 81355 | ProgramServices |
| Management And General | 34012 | ManagementAndGeneral |
| Fundraising | 18002 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 231775 | Total |
| Program Services | 192372 | ProgramServices |
| Management And General | 23178 | ManagementAndGeneral |
| Fundraising | 16225 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 990072 | Total |
| Program Services | 821759 | ProgramServices |
| Management And General | 39008 | ManagementAndGeneral |
| Fundraising | 129305 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24036 | Total |
| Program Services | 19949 | ProgramServices |
| Management And General | 2404 | ManagementAndGeneral |
| Fundraising | 1683 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223475 | Total |
| Management And General | 223475 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 124639 | Total |
| Program Services | 103450 | ProgramServices |
| Management And General | 12464 | ManagementAndGeneral |
| Fundraising | 8725 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Festival production | 957840 | 957840 | ||
| Printing | 225336 | 187028 | 22534 | 15774 |
| Miscellaneous | 138845 | 138845 | ||
| Radio/TV programs | 123254 | 123254 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9946989 | Total |
| Program Services | 8061136 | ProgramServices |
| Management And General | 976439 | ManagementAndGeneral |
| Fundraising | 909414 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1178750 | BOY |
| EOY | 719006 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1327038 | BOY |
| EOY | 1546392 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2303551 | BOY |
| EOY | 2977369 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16307 | BOY |
| EOY | 10714 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72596 | BOY |
| EOY | 216948 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5657475 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3499769 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2324567 | BOY |
| EOY | 2157706 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2516412 | BOY |
| EOY | 2734512 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 628896 | BOY |
| EOY | 598701 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 98379 | BOY |
| EOY | 98557 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10466496 | BOY |
| EOY | 11059905 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 311814 | BOY |
| EOY | 394056 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 757555 | BOY |
| EOY | 715480 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1069369 | BOY |
| EOY | 1109536 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6129915 | BOY |
| EOY | 5769084 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3267212 | BOY |
| EOY | 4181285 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9397127 | BOY |
| EOY | 9950369 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10466496 | BOY |
| EOY | 11059905 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 570473 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -17231 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16052915 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 13113805 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 11705936 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10440677 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10863763 | CurrentTaxYear |
| Total | 62177096 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 16052915 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 13113805 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 11705936 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10440677 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10863763 | CurrentTaxYear |
| Total | 62177096 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 1201222 | AmountsSubstContributorsTotal |
| Public Support Total170 | 60975874 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 225196 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 97920 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 83565 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 138976 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1049839 | CurrentTaxYear |
| Total | 1595496 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 297356 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 208799 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 425057 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 162626 | CurrentTaxYearMinus1Year |
| Current Tax Year | 103035 | CurrentTaxYear |
| Total | 1196873 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 64969465 | TotalSupport |
| Gross Receipts From Admissions Etc | 986066 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.93850 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.95710 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 378000 | OtherCostOrOtherBasis |
| Book Value | 378000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3235327 | OtherCostOrOtherBasis |
| Depreciation | 1550438 | Depreciation |
| Book Value | 1684889 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2044148 | OtherCostOrOtherBasis |
| Depreciation | 1949331 | Depreciation |
| Book Value | 94817 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2157706 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Cash surrender value of life insurance | 303650 | F |
| Annuity contracts with insurance companies | 295051 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 598701 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deferred compensation | $598,701 |
| Gift annuity obligations | $116,779 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 715480 | TotalOfAmounts |
| Total Revenue | 10517462 | TotalRevenue |
| Total Expenses | 9946989 | TotalExpenses |
| Excess Or Deficit For Year | 570473 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 5 | NetUnrealizedGLOnInvestments |
| Other | -$17,236 | OtherAmount |
| Total Adjustments | -17231 | TotalAdjustments |
| Excess Or Deficit Per FS | 553242 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 20597527 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 5 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 9507129 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 572931 | OtherRevenues |
| Revenue Not Rptd F990 | 10080065 | RevenueNotRptdF990 |
| Revenue Subtotal | 10517462 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 10517462 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 20044285 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 9507129 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 590167 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 10097296 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9946989 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9946989 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | 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 positions will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities as of December 31, 2011, the Association had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. |
| Part XI, Line 8 - Other Adjustments: | Change in the value of annuities -17,236. | |
| Part XII, Line 2d - Other Adjustments: | Change in the value of annuities -17,236. Special event expenses 574,600. Cost of goods sold 15,567. | |
| Part XIII, Line 2d - Other Adjustments: | Special event expenses 574,600. Cost of goods sold 15,567. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (8 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| South America | 0 | 3 | Program Service | Evangelistic outreach | 119046 |
| Central America and the Caribbean | 0 | 1 | Program Service | Evangelistic outreach | 72114 |
| East Asia and the Pacific | 0 | 0 | Program Service | Evangelistic outreach | 315526 |
| Europe (Including Iceland & Greenland) | 1 | 4 | Grants to recipients located in region | 108982 | |
| Sub-Saharan Africa | 0 | 0 | Program Service | Evangelistic outreach | 510319 |
| South Asia | 0 | 0 | Grants to recipients located in region | 88079 | |
| Sub-Saharan Africa | 0 | 0 | Grants to recipients located in region | 7866 | |
| Europe (Including Iceland & Greenland) | 1 | 4 | Program Service | Evangelistic outreach | 143891 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 2 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 12 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 2 | TotalNumberOfOffices |
| Total Number Of Employees | 12 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 1365823 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 1365823 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS (3 entries)
| RegionRegion | Purpose Of GrantPurposeOfGrant | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|
| South Asia | Food, clothing, and education for orphans | 88079 | Wire transfer |
| Sub-Saharan Africa - Angola, | Eyeglasses | 7866 | Wire transfer and check |
| Europe (Including Iceland & Greenland) - | Christian evangelism | 108982 | Wire transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 3 | TotalNumberOf501c3Orgs |
| Total Number Of Other Orgs | 0 | TotalNumberOfOtherOrgs |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Procedure for Monitoring Grants Outside the U.S.: | Schedule F, 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 come cases, have board representation. |
| Method Used to Acccount for Expenditures: | Schedule F, 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
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Naples P.C. | NameOfEvent1 |
| Gross Receipts Event1 | 1754122 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 1754122 | CharitableContributionsEvent1 |
| Food And Beverage Event1 | 147308 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 40200 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Coronado P.C. | NameOfEvent2 |
| Gross Receipts Event2 | 1334357 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 1334357 | CharitableContributionsEvent2 |
| Food And Beverage Event2 | 87962 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 24039 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 3 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 1593548 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 1555126 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 38422 | GrossRevenueOtherEvents |
| Food And Beverage Other Events | 201369 | FoodAndBeverageOtherEvents |
| Other Direct Expenses Other Events | 73722 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 4682027 | GrossReceiptsTotal |
| Charitable Contributions Total | 4643605 | CharitableContributionsTotal |
| Gross Revenue Total Events | 38422 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 436639 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 137961 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 574600 | DirectExpenseSummaryEvents |
| Net Income Summary | -536178 | NetIncomeSummary |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation for Gross Receipts and Amount Retained | Identifier |
| Return Reference | Schedule G Part I, Line 2b, Columns (iv) and (vi) | ReturnReference |
| Explanation | The professional fundraiser listed on Schedule G Part provided valuable consulting/training services but did not actually directly raise or handle funds for Luis Palau Association. As a result, it is not possible to calculate the direct reciepts related to their services. This explains the $0 in column (iv) and the ($15,000) in column VI. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (12 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| AC Portland | |||||||
| 5055 N Greeley | Portland | OR | 97217 | 452474481 | 501(c)(3) | 5000 | School improvements |
| Compassion Connect | |||||||
| PO Box 808 | Fairview | OR | 97024 | 262304524 | 501(c)(3) | 14290 | Christian community outreach |
| ECFA | |||||||
| 440 W Jubal Early Dr 130 | Winchester | VA | 22601 | 930744698 | 501(c)(3) | 5000 | Christian NP accountability commission |
| Highland Christian Center | |||||||
| 7600 NE Glisan Street | Portland | OR | 97213 | 320125054 | 501(c)(3) | 5000 | Christian community outreach |
| King of Kings | |||||||
| 4960 S Gilbert Rd Ste 1-511 | Chandler | AZ | 85249 | 710999102 | 501(c)(3) | 11000 | Christian evangelism |
| Multnomah Biblical Seminary | |||||||
| 8435 NE Gilsan Street | Portland | OR | 97220 | 930398802 | 501(c)(3) | 5000 | Biblical seminary & missionary evangelism |
| NorthWest Communityfest | |||||||
| PO Box 30722 | Bellingham | WA | 98228 | 501(c)(3) | 6920 | Christian evangelism | |
| NYC Leadership Center | |||||||
| 46-04 31st Ave 2nd Floor | Long Island | NY | 11103 | 208991671 | 501(c)(3) | 25000 | Christian evangelism |
| Oregon Campus Compact | |||||||
| PO Box 751-ORCC | Portland | OR | 97207 | 721574586 | 501(c)(3) | 10000 | Christian community outreach |
| Southlake Foursquare Church | |||||||
| 1555 SW Borland Road | West Linn | OR | 97068 | 930801086 | 501(c)(3) | 10000 | Christian community outreach |
| US BankImago Dei Community | |||||||
| 1302 SE Ankeny | Portland | OR | 97214 | 931277176 | 501(c)(3) | 14851 | Christian community outreach |
| Walking On Water | |||||||
| 5928 Balfour Ct Ste C | Carlsbad | CA | 92008 | 330737301 | 501(c)(3) | 20400 | Christian evangelism |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 12 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII (4 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| Outreaches/Dental Clinics | 2 | 6747 |
| Evangelism Training | 1 | 1000 |
| School Supplies for Homeless Students | 1 | 850 |
| Relief for fire damage to home | 1 | 1000 |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, 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 come cases, have board representation. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Luis Palau | |||||||||||||
| 159692 | 0 | 0 | 0 | 2964 | 0 | 20673 | 0 | 77571 | 0 | 260900 | 0 | 0 | 0 |
| Kevin Palau | |||||||||||||
| 147920 | 0 | 0 | 0 | 5225 | 0 | 20067 | 0 | 83248 | 0 | 256460 | 0 | 0 | 0 |
| John Ogle | |||||||||||||
| 163381 | 0 | 0 | 0 | 1869 | 0 | 16735 | 0 | 29488 | 0 | 211473 | 0 | 0 | 0 |
| David Jones | |||||||||||||
| 64420 | 0 | 0 | 0 | 38580 | 0 | 10431 | 0 | 40140 | 0 | 153571 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 1a | ReturnReference |
| 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (5 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Andrew Palau | |||
| Son of Board Member | 151228 | Employment | 0 |
| Anne Scofield | |||
| Niece of Board Member | 71749 | Employment | 0 |
| Katie Bredemeier | |||
| Daughter of VP | 22059 | Employment | 0 |
| David Palau | |||
| Son of President | 637 | Employment | 0 |
| Matilde Palau | |||
| Sister of Board Member/CEO | 12297 | Employment | 0 |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 500 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
Cars And Other Vehicles CarsAndOtherVehicles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 2 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 3985 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 26 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 555146 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Stock Market Value | MethodOfDeterminingRevenues |
Collectibles Collectibles
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 12514 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Method for Determining Number of Contributors: | Part I, Column (b): | The number of contributions reported is the number of contributions made, not the number of items contributed. |
| Third Party Use: | Part I, Line 32b: | The organization uses iDonate to process tangible non-cash assets like cars, timeshares, boats, and other items. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 C.P.A. firm. It is also reviewed by the finance team and then emailed to the board for review before it was 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 5: | Net unrealized gains on investments: 5. Change in the value of annuities -17,236. Total to Form 990, Part XI, Line 5: -17,231. | Changes in Net Assets or Fund Balances: |
| 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. | Explanation of Responsibility |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Livin It LLC | BusinessNameLine1 |
Address US AddressUS
| 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 | PrimaryActivities |
| Legal Domicile State | OR | LegalDomicileState |
| Total Income | 8786 | TotalIncome |
| EOY Assets | 0 | EOYAssets |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |