2012-11-12T16:03:06-06:00 2011-12-31 363990892 Capin Crouse LLP 972 Emerson Parkway Suite A Greenwood IN 46143 990 2011-01-01 930713827 Luis Palau Association LUIS 5036141500 PO Box 50 Portland OR 97207 David Jones 5036141500 2012-11-12 1 Dave Moja P00747006 3178852620 2011 2016-02-24 21:20:13Z Luis Palau PO Box 50 Portland OR 97207 15150900 0 X www.palau.org X 1978 OR Christian Evangelism 17 16 84 41500 0 0 10440677 10863763 237376 174285 246285 -11113 -370585 -509473 10553753 10517462 401284 407546 0 0 5177193 5126741 22502 0 909414 5567433 4412702 11168412 9946989 -614659 570473 10466496 11059905 1069369 1109536 9397127 9950369 X Christian Evangelism 0 0 1718763 26750 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. 786429 7866 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. 436409 82000 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. 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 317680 159199 Continente 2011Season of ServiceGospel MovementsAlliance MinistriesInstituto Biblico 5119535 317680 159199 8061136 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 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 1 22 0 84 1 0 0 0 0 0 1 1 0 0 0 0 X 17 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X David Jones 5036141500 PO Box 50 Portland OR 97207 Dr Luis Palau 45.00 X X 162656 0 98244 Simon Berry 1.00 X 0 0 0 Scott Cahill 1.00 X 0 0 0 Jack Cauwels 1.00 X 0 0 0 Sam Friesen 1.00 X 0 0 0 Robert Gluskin 1.00 X 0 0 0 David E Hall 1.00 X 0 0 0 David A Hentschel 1.00 X 0 0 0 Gerald L Horn 1.00 X 0 0 0 Wayne Huizenga JR 1.00 X 0 0 0 Ross M Lindsay III 1.00 X 0 0 0 Mark R Neaman 1.00 X 0 0 0 David R Reisenbigler 1.00 X 0 0 0 Frederic Sewell 1.00 X 0 0 0 Richard Luebke 1.00 X 0 0 0 John Southard 1.00 X 0 0 0 Gail A Stockamp 1.00 X 0 0 0 Kevin Palau 45.00 X 153145 0 103315 John Ogle 45.00 X 165250 0 46223 David Jones 45.00 X 103000 0 50571 James WIlliams 45.00 X 82352 0 36339 Keith Palau 40.00 X 107874 0 29186 774277 0 363878 5 0 1 0 0 20046 4643605 6200112 572145 10863763 Other income 900099 103035 103035 Honorariums 900099 71250 71250 174285 101692 101692 1169 1169 31698 17826 13872 13872 13872 3912640 4021445 4000 -108805 -4000 -112805 -112805 38422 4643605 574600 -536178 -536178 27231 15567 11664 11664 10517462 185949 0 -532250 193022 193022 9597 9597 204927 204927 1001095 798856 77921 124318 395030 228796 38001 128233 2710312 2288109 258653 163550 216335 179558 21634 15143 589663 489419 58967 41277 214306 177873 21431 15002 14676 14676 45085 45085 15750 15750 431737 327810 33922 70005 399573 399573 333240 276589 33324 23327 133369 81355 34012 18002 231775 192372 23178 16225 990072 821759 39008 129305 24036 19949 2404 1683 223475 223475 124639 103450 12464 8725 Festival production 957840 957840 Printing 225336 187028 22534 15774 Miscellaneous 138845 138845 Radio/TV programs 123254 123254 9946989 8061136 976439 909414 1178750 719006 1327038 1546392 2303551 2977369 16307 10714 72596 216948 5657475 3499769 2324567 2157706 2516412 2734512 628896 598701 98379 98557 10466496 11059905 311814 394056 757555 715480 1069369 1109536 X 6129915 5769084 3267212 4181285 9397127 9950369 10466496 11059905 X 570473 -17231 X X 0 1 1 X 0 X 16052915 13113805 11705936 10440677 10863763 62177096 16052915 13113805 11705936 10440677 10863763 62177096 1201222 60975874 225196 97920 83565 138976 1049839 1595496 297356 208799 425057 162626 103035 1196873 64969465 986066 0.93850 0.95710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 378000 378000 3235327 1550438 1684889 2044148 1949331 94817 2157706 Cash surrender value of life insurance 303650 F Annuity contracts with insurance companies 295051 F 598701 Deferred compensation 598701 Gift annuity obligations 116779 715480 10517462 9946989 570473 5 -17236 -17231 553242 20597527 5 9507129 572931 10080065 10517462 0 10517462 20044285 9507129 590167 10097296 9946989 0 9946989 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. 1 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 2 12 0 0 2 12 1365823 0 1365823 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 3 0 0 0 0 0 0 0 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. Naples P.C. 1754122 1754122 147308 40200 Coronado P.C. 1334357 1334357 87962 24039 3 1593548 1555126 38422 201369 73722 4682027 4643605 38422 436639 137961 574600 -536178 Explanation for Gross Receipts and Amount Retained Schedule G Part I, Line 2b, Columns (iv) and (vi) 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. 1 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 12 0 Outreaches/Dental Clinics 2 6747 Evangelism Training 1 1000 School Supplies for Homeless Students 1 850 Relief for fire damage to home 1 1000 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: 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. X X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 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 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. 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 X 500 Fair Market Value X 2 3985 Fair Market Value X 26 555146 Stock Market Value X 1 12514 Fair Market Value 0 1 1 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. 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. Changes in Net Assets or Fund Balances: 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. Explanation of Responsibility 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 8786 0 N/A