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Nonprofiteer
← LUIS PALAU ASSOCIATION

Form 990 for tax year 2024

Filed by LUIS PALAU ASSOCIATION.

Totals

Total revenue
$18,121,702
Total expenses
$17,441,806
Contributions and grants received
$18,110,267
Grants paid
$680,016
Program service revenue
$215,208
Investment income
$488,017
Other revenue
-$691,790
Total assets, end of year
$16,662,385
Total liabilities, end of year
$1,813,803
Net assets or fund balances, end of year
$14,848,582
Program services expenses (Part IX)
$13,350,233
Management and general expenses
$2,305,898
Fundraising expenses
$1,785,675
Program service expenses (Part III)
$13,350,233

Program services were 76.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $2,362,913

  • 1f · All other contributions, gifts and grants

    $15,747,354

  • 1g · Noncash contributions included above

    $789,943

  • 2a · Program service revenue: Event Fees

    total $185,808 · related or exempt $185,808

  • 2b · Program service revenue: City Gospel Movements

    total $29,400 · related or exempt $29,400

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $486,028 · excluded $486,028

  • 5 · Royalties

    total $1,222 · excluded $1,222

  • 6a · Gross rents

    real property $81,050

  • 6b · Less rental expenses

    real property $36,260

  • 6c · Rental income or loss

    real property $44,790 · personal property $0

  • 6d · Net rental income or loss

    total $44,790 · excluded $44,790

  • 7a · Gross sales of assets other than inventory

    securities $11,661,905 · other assets $2,051

  • 7b · Less cost or other basis and sales expenses

    securities $11,661,967

  • 7c · Gain or loss

    securities -$62 · other assets $2,051

  • 7d · Net gain or loss

    total $1,989 · excluded $1,989

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $2,362,913

  • 8b · Fundraising events: direct expenses

    $739,188

  • 8c · Net income from fundraising events

    total -$739,188 · excluded -$739,188

  • 10a · Gross sales of inventory

    $1,003

  • 10b · Cost of goods sold

    -$383

  • 10c · Net income from sales of inventory

    total $1,386 · related or exempt $1,386

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $207,344 · program services $207,344

  • 3 · Grants to foreign organizations and individuals

    total $472,672 · program services $472,672

  • 5 · Compensation of officers, directors and key employees

    total $1,644,343 · program services $1,181,772 · management and general $210,389 · fundraising $252,182

  • 6 · Compensation of disqualified persons

    total $315,500 · program services $82,422 · management and general $91,069 · fundraising $142,009

  • 7 · Other salaries and wages

    total $4,946,059 · program services $3,527,591 · management and general $891,585 · fundraising $526,883

  • 8 · Pension plan contributions

    total $197,609 · program services $141,560 · management and general $35,579 · fundraising $20,470

  • 9 · Other employee benefits

    total $721,082 · program services $515,612 · management and general $130,947 · fundraising $74,523

  • 10 · Payroll taxes

    total $277,906 · program services $198,718 · management and general $50,467 · fundraising $28,721

  • 11b · Fees: legal

    total $18,489 · management and general $18,489

  • 11c · Fees: accounting

    total $55,972 · management and general $55,972

  • 11g · Fees: other

    total $709,577 · program services $507,386 · management and general $128,857 · fundraising $73,334

  • 12 · Advertising and promotion

    total $1,363,700 · program services $1,363,700

  • 13 · Office expenses

    total $557,281 · program services $398,486 · management and general $101,201 · fundraising $57,594

  • 14 · Information technology

    total $322,681 · program services $230,734 · management and general $58,598 · fundraising $33,349

  • 16 · Occupancy

    total $303,336 · program services $242,829 · management and general $25,410 · fundraising $35,097

  • 17 · Travel

    total $2,166,583 · program services $1,523,479 · management and general $302,555 · fundraising $340,549

  • 19 · Conferences, conventions and meetings

    total $544,385 · program services $389,265 · management and general $48,859 · fundraising $106,261

  • 22 · Depreciation, depletion and amortization

    total $164,981 · program services $57,970 · management and general $89,960 · fundraising $17,051

  • 23 · Insurance

    total $172,458 · program services $123,317 · management and general $31,318 · fundraising $17,823

  • 24a · Other expenses: Festival Production

    total $1,393,706 · program services $1,393,706

  • 24b · Other expenses: Radio and Television

    total $695,383 · program services $695,383

  • 24c · Other expenses: Printing

    total $190,759 · program services $96,287 · management and general $34,643 · fundraising $59,829

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,056,047 · end of year $4,667,468

  • 4 · Accounts receivable

    beginning of year $2,832 · end of year $3,137

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $387,941 · end of year $573,413

  • 10a · Land, buildings and equipment: cost or other basis

    $5,571,014

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,393,512

  • 10c · Land, buildings and equipment, net

    beginning of year $1,337,432 · end of year $1,177,502

  • 11 · Investments: publicly traded securities

    beginning of year $9,149,814 · end of year $9,510,488

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $938,010 · end of year $730,377

  • 17 · Accounts payable and accrued expenses

    beginning of year $730,412 · end of year $1,082,083

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $940,798 · end of year $731,720

  • 27 · Net assets without donor restrictions

    beginning of year $14,200,866 · end of year $14,345,354

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $503,228

Mission and programs · 2024

Mission

Proclaiming the Good News, Uniting the Church, and Impacting Cities Worldwide.

  • INTERNATIONAL FESTIVALS Fun in the Son Festival (Kingston, Jamaica) Joining with our good friends at Jamaica Broilers, and hundreds of local churches, our effort together proclaimed the Gospel on a massive scale, introducing tens of thousands of people to Jesus Christ in Kingston and throughout the entire region. This was a special campaign for Andrew and Wendy. Returning to the stadium where Andrew responded to the Good News felt full circle. The Lord reached out to Andrew back in 1993 as he listened to Luis share the Gospel with the crowd. As he stood on the stage and shared the life-changing message of Jesus, one couldn't help but think of all the people who responded, just like he did more than 30 years ago... how God may call them to a similar path-choosing to dedicate their lives to proclaiming the message of Jesus. There is nothing better than that! Through the Fun in the Son Festival, thousands of people were served and reached through mission teams, prison outreaches, and affinity events for men and women, school assemblies, health clinics, and more. The Gospel was presented to more than 25,000 people and more than 2,000 indicated a decision for Jesus. Praise God! Festival Palau Panama (Panama City, Panama) Partnering with the local churches of Panama and thousands of local believers, Festival Palau Panama proclaimed the Gospel on a massive scale, introducing more than 150,000 people to Jesus Christ in person. It had been more than 30 years since our team last had the opportunity to minister alongside the churches of Panama, but by God's provision, and at the invitation of dozens of local churches, we served Panama through a unified, area-wide evangelistic campaign that included multiple affinity events reaching every sector of society and a free, family-friendly festival in the capital of Panama City, drawing attendees from the region and across the country. We extended the reach through social media, radio, and television, furthering the message of Jesus to millions throughout Latin America. Whether it was some of our team members sharing the Good News and praying with their Uber driver, the President of Panama hearing Andrew share his story of forgiveness and redemption in Jesus, or a woman in one of the prisons having a heart-to-heart with Wendy, people all over Panama were met with the hope of God like never before. Best of all, 9,623 people responded to the Good News of Jesus! Festival Palau Mendoza (Mendoza, Argentina) Our team was invited to return to Argentina and partner with 376 churches for a massive outreach effort in November. Throughout the week, we were able to reach people from every sector of society through 10 affinity events, including local leaders, soccer players, women, prisoners, and more. It all led to the festival weekend where 130,000 people were met with the Good News of Jesus. Whether through the kids' program, live musical performances, or Andrew sharing his own story from the stage, the Gospel went out with power, leading more than 5,400 people to respond to the message! That's 5,400 people leaving the festival with a new sense of hope and purpose... one set on Jesus and His love for them. Festival Teesside (Teesside, England) Our festival in Teesside, England, was a testament to what can take place when churches get serious about uniting for the common purpose of sharing the Good News of Jesus with their local community. Joining together for the Gospel, 70 churches helped put on a massive outreach effort that blessed their region and brought people into the Kingdom of God. Throughout the week, Andrew and Wendy-along with the team-were able to serve people in marginalized communities, prisons, schools, and at events for women, men, and university students. This all led to the festival weekend that featured carnival rides, live musical performances, action sports, and more. During each night of the festival, Andrew shared about his journey in finding hope with God and encouraged the crowd to give their lives to Christ. We were honored to be invited to take part in Festival Teesside. More than 30,000 people were reached, leading to 1,685+ people responding to the Good News! Love Zambia Festival (Lusaka, Zambia) More than 2,500 local churches united for a summer of evangelistic ministry. This campaign helped saturate 5 cities with the clear Good News! While our team has shared the Good News in many countries around Africa, this was the first time we have been in Zambia. This campaign was immensely fruitful because not only were we invited to host a massive, family-friendly festival in the capital city of Lusaka, but our GNE team led a summer-long campaign that included a frontier mission outreach and four partnership festivals in the cities of Kalulushi, Mufulira, Chingola, and Ndola. The 3-day Love Zambia Festival in Lusaka reached more than 180,000 people in person, leading more than 77,500 people to respond to the Gospel. Through the entire Love Zambia campaign (May through September), more than 751,000 people were reached IN PERSON in Zambia this year with more than 218,400 indicating decisions for Christ. China Outreach (Shaanxi, Xinjiang, and Beijing) This year's China outreach would not have been possible if not for our last visit in December 2023. It was our first post-pandemic trip to China, and we knew it would be telling. Much leadership in the nation had changed... meaning we would be meeting and working with new individuals. But praise the Lord, the team experienced unprecedented favor. We were received with warmth at many strategic meetings. As Andrew forged genuine relationships with new leaders, they reflected that our visit came at "just the right time. only that, but they also wanted us back. And this time, they were inviting us to regions that had not been available to us in the past. They included the cities of Xi'an, Shaanxi and Urumqi, Xinjiang - regions often considered the most isolated and "protected" of areas, which we were able to visit this summer. Through your partnership, we shared the Gospel and ministered to more than 1,800 individuals through multiple gatherings in three regions: Xi'an, Shaanxi; Urumqi, Xinjiang; and Beijing. Hundreds of people were led in a prayer of salvation. Praise the Lord for this harvest! Future International Festivals

    Expenses $6,187,082 · Grants $425,794

  • DIGITAL MINISTRY INVITING THE WHOLE WORLD TO KNOW JESUS Our Digital Evangelism Strategy: HOPE WITH GOD & SI HAY ESPERANZA Imagine with us...what if every person on earth had immediate access to the Gospel and Christian community? In 2024, we sent the Gospel to nearly every nation on earth! Every day, our Gospel invitations are sent to over two million people on social media, in English and Spanish. This is unprecedented access to broadcast the Gospel on major advertising platforms. No one knows how long it will last. Through partners like you, we are taking full advantage of this tremendous open door! Heartfelt Gospel messages from Andrew and Wendy Palau creatively engage spiritual seekers, connecting with the lost in their moment of need. They can say, "Yes!" to Jesus from right where they are. REACHING THE NEXT GENERATION ON TIKTOK Last year, our Gospel ads soared to new heights in nations like Pakistan, Saudi Arabia, and Qatar through placements on TikTok. Over 1.3 million Egyptian accounts-predominantly young men-encountered the life-transforming message of Jesus Christ through Andrew and Wendy's powerful testimonies. While we constantly evaluate the most effective social media platforms for spreading the Gospel, one truth remains undeniable: this generation is hungry. They are actively seeking life's answers in the digital realm, using technology to explore spiritual realities previously restricted by their immediate culture. This is a God-ordained opportunity, a Kairos moment, to bring the light of Christ into the deepest corners of the Middle East. GLOBAL PUBLIC READING OF SCRIPTURE From all across the globe, our Hope with God community gathered online for 15 weekly meet-ups to engage in the ancient practice and communal experience of hearing scripture read out loud. For many living in hard-to-reach places such as Nigeria, India, and Ghana, time of group discipleship and hearing the Bible is a precious opportunity to grow with God. It's our joy to provide new believers in the Hope with God community with access to our live Public Reading of Scripture meetings, encouraging daily scripture engagement through the Public Reading of Scripture app. SPANISH AUDIO DRAMA BIBLE More than one million people have been blessed by hearing God's word through the Spanish Audio Drama Bible. The app features some of Latin America's most prominent actors who enliven the scripture and bring God's word to life. The creation took more than two years to produce and the collaborative team is now working on a Portuguese version. We pray this resource draws Spanish-speaking people closer to Jesus through the hearing of God's word. 2024 Digital Gospel Impact 14,705,491 clicked to view the Gospel Presentation 3,341,785 indicated decisions for Christ 2024 Digital Discipleship Impact 275,847 new people enrolled in email discipleship 19,599,014 people in discipleship social media communities 251 Hope with God radio programs 49,397 New YouVersion Bible plan subscriptions 19,104,416 hours of the Bible streamed on the Spanish Audio Drama Bible app

    Expenses $2,249,754 · Grants $31,600

  • GLOBAL NETWORK OF EVANGELISTS Creating communities of evangelists committed to completing the Great Commission together. As a young evangelist, Luis Palau was invited to glean from the experience and wisdom of Billy Graham. As his ministry progressed, Luis committed to do the same for others, knowing that in God's Kingdom, we are better together. Through that vision, the Global Network of Evangelists (GNE) was born. The vision of GNE is to create communities of evangelists around the globe who are committed to completing the Great Commission together. Palau does this by identifying, affirming, equipping, connecting, and mobilizing evangelists. And over the last 26 years, to date, we've grown this network to include 4,108 members! CREATING A GLOBAL COMMUNITY Your partnership makes it possible for us to create communities of evangelists who support and sharpen one another. Members grow in wisdom through coaching, ongoing small groups with rich curriculum (called Advance), and are knit together in their local context through unified country networks. We are currently working to cultivate country networks in 118 countries around the world and our membership includes people from 92 different nations. Ultimately, our vision is to foster a thriving network of evangelists in every nation of the world. COLLABORATING ON-THE-GROUND This network opens doors for emerging evangelists, affording many their first opportunity to proclaim the Gospel globally. The four collaborative Love Zambia festivals are one beautiful example! EQUIPPING AND MOBILIZING There are many ways our team has worked to equip and mobilize evangelists all over the world for them to feel confident and ready to share the Gospel. This year, in partnership with Lausanne Movement, we produced the Global Classroom on Proclamation Evangelism, which includes 14 videos featuring evangelists from all over the world, of all ages, and all walks of life. At Lausanne 4, Desmond Henry (GNE's Director) gathered thought leaders in evangelism to produce the Elevating Evangelism Series which will become more broadly available in 2025. Additionally, our quiz, "How has God made you to share the Good News," which helps believers discover and understand their evangelism style, had more than 1,970 completions in 2024 worldwide. EXTENDING THE IMPACT OF THE GOSPEL Partners came together in the U.S., Asia, Africa, Europe, South America, and Central America. Young evangelists were spurred on by seasoned ministers of the Gospel. Because of GNE, this year alone, hundreds of thousands heard the invitation to know Jesus personally. Quote: "It's such an honor and privilege to be able to JOIN GOD in what HE is doing in us and all around us. The fact that though HE doesn't need us however HE uses us... it is mind blowing." -Audria Adorno Quote: "In the hands of the Lord, no matter what your gift is, if you give Him your 'yes,' He will take you further than you ever thought possible." -Logan Heiman, BMX Rider from US Zambia Copperbelt Province Along with our efforts in Lusaka, Zambia in September, our GNE team led a summer-long campaign to saturate the entire nation that included a frontier mission outreach and four partnership festivals in the cities of Kalulushi, Mufulira, Chingola, and Ndola. With a team of more than 60 partner evangelists from 11 countries, they set out to take the Good News of Jesus around the country to those searching for hope, peace, and salvation. In partnership with local pastors, nonprofits, and mission organizations, we were able to identify a part of the Western Province of Zambia where many people lacked access to the Gospel. The remoteness of this region was precisely why our GNE team chose this as the first frontier outreach in its history! During the frontier mission, we crossed challenging terrain to visit over 21 villages, distribute more than 1,500 Gospels of John, and see more than 2,000 responses to the Gospel. At each partner city festival, we witnessed lives being transformed one by one. There was a strong spirit of unity as we worshiped together. Through the frontier mission and 4 partner city festivals, 356,534 people were reached with the Good News, and 66,070 people responded to the message.

    Expenses $1,583,205 · Grants $26,271 · Revenue $185,808

  • U.S. FESTIVALS Sunday SVC at SXSW (Austin, Texas) For the past two years, we have pioneered a Gospel-sharing space at a largely secular conference, SXSW. We have put sharing Jesus at the forefront... people who may have never heard the life-changing message of Jesus, have now experienced God's love in a place they probably never expected to. Leading up to the weekend events, hundreds of local believers hit the streets to promote Sunday SVC and share the Good News. Many great interactions occurred with SXSW attendees - 417 people were even prayed for right there on the street by 70 street team volunteers! Together, we saw God move in powerful ways as people encountered Him through street teams, live music, and conversations surrounding faith, work, film, second-chance stories, music, mental health, and more. God broke down barriers and brought people to Himself in a significant way during our time at SXSW. We are praising the Lord for this open door to reach the unreached. Over two days, 5,500 people were reached with the Good News and more than 200 people indicated a decision for Christ. Stories of Hope at Hope Fest (Denver, Colorado) In partnership with MOMCO, we hosted a special evangelistic gathering in Denver, Colorado, to share the Good News of Jesus with moms in need of hope and restoration. Your prayers and partnership were vital for this event. Through your partnership, 5,000 women were reached with the Good News and many responded to the Gospel. Our prayer was for God to use this gathering to change hundreds of lives, and we saw the Lord move in the hearts of many of these women. As they responded to the Good News of Jesus at the event, they received a free copy of Wendy's newest devotional, Know Me, to help them grow in their newfound faith. Future U.S. Festivals

    Expenses $1,178,161 · Grants $61,049 · Revenue $1,386

  • ACTIVATING BELIEVERS WORLDWIDE We are always developing new and innovative ways to mobilize and equip the body of Christ in evangelism. From digital training resources to unprecedented live events, we take every opportunity to prepare and motivate believers toward culturally relevant, clear, and winsome Gospel sharing. Luis Palau Legacy Library Luis preached God's Word, proclaiming the Good News of Jesus for more than 65 years. Although he has gone to be with the Lord, his legacy lives on...and his teachings ring true even today! This year, we launched the Luis Palau Legacy Library-an archive of audio messages from the years Luis spoke, preached, and proclaimed the Gospel around the world. This resource hub will make it possible for a new generation (and longtime friends) to enjoy Luis' amazing teaching. We also made it available as a podcast so that people can access it anywhere! CID Talks Conversaciones Inspiradas de Diseno (Design Inspired Conversations) Madrid, Spain June 22, 2024 CID Palau is a digital platform of Ted Talk-style events and videos featuring innovative Christian leaders from across the Latin world. Experts in culture, design, and technology speak to how faith can intersect and advance the Church in spreading the Gospel in fresh, culturally relevant ways. This year, our live event hosted more than 1,000 in-person and thousands more online with predominantly Gen-Z and millennial viewers. Additionally, tens of thousands were reached through its publication on YouTube and Facebook. This CID Talks featured speakers and influencers with millions of followers on social media outlets in Latin America and worldwide, including Redimi2, Kike Pavon, Itiel Arroyo, Brenda Di Aloy, Andrea Franz, and Keka Martinez. These influencers shared their experience and expertise which helped to equip the audience to be salt and light for the Gospel in their circles of influence. We also hosted a gathering with local pastors where Andrew and Wendy shared about the relevance of reaching the new generations with an open mind and relating to them in a personal and pastoral way. Instituto Biblico Luis Palau (IBLP) The Luis Palau Association has spent more than a decade training Spanish-speaking pastors and leaders with a powerful, in-depth, online curriculum. Working with several strategic partners, this online Bible Institute has become a valuable training resource for Christian leaders throughout the Spanish-speaking world. IBLP is unique in its practicality and its prioritization of Gospel sharing as the essential shared mission uniting all denominations. 63,745 current active students 185 hours of Biblical courses Palau Prayer Team At the Palau Team, we recognize the power of prayer. And we thank the Lord for our amazing prayer warriors who go before us and behind us in prayer through all our endeavors. Led by Gail Stockamp, Wendy Palau, and Pat Palau, this group was started over a decade ago with a focus on praying for revival throughout the world. This faithful group of prayer partners play a vital role in the work of the ministry, lifting up each and every one of Palau's initiatives in prayer on a daily basis. When we pray together, the Lord opens doors-and hearts-in ways we never could have imagined. Prayer is the heartbeat of any great move of the Holy Spirit. From New York City to Haiti, Africa to China, the humble prayers of men and women have made all the difference in the evangelization of the world. "Over a decade ago, the Lord called Luis to begin our prayer team and springboard it into action. We began as a national women's prayer team for New York City. Since then, we have had a front-row seat to miracles through the power of prayer! Now, as our team has grown in faith and prayer, we have transformed into a global Palau Prayer Team! It is our honor and joy to lift up our Palau ministry to our Savior Jesus as they seek all people to come near to Him. Won't you join us in prayer too?" - Gail Stockamp

    Expenses $1,155,995

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $996,036 · Grants $135,302 · Revenue $29,400

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • Andrew Palau

    Chief Evangelist

    Total calculated
    $316,546
    From this org
    $178,409
    From related orgs
    $0
    Other
    $138,137
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $135,877
    Bonus
    $31,050
    Other
    $11,482
    Deferred
    $28,808
    Nontaxable benefits
    $109,329
    Filer's total
    $316,546
  • Kevin Palau

    President/Director

    Total calculated
    $350,598
    From this org
    $197,616
    From related orgs
    $0
    Other
    $152,982
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $147,083
    Bonus
    $43,550
    Other
    $6,983
    Deferred
    $40,991
    Nontaxable benefits
    $111,991
    Filer's total
    $350,598
  • Scott Cahill

    Chairman/Director

    Total calculated
    $0
    Hours/week
    1
  • Scott Hanson

    Vice Chairman/Director(Part Year)

    Total calculated
    $0
    Hours/week
    1
  • Simon Berry

    Secretary/Director

    Total calculated
    $0
    Hours/week
    1
  • Bradley Brown

    Director

    Total calculated
    $0
    Hours/week
    1
  • David R Reisenbigler

    Director

    Total calculated
    $0
    Hours/week
    1
  • Dr AR Bernard

    Director

    Total calculated
    $0
    Hours/week
    1
  • Gail A Stockamp

    Director

    Total calculated
    $0
    Hours/week
    1
  • Howard Dahl

    Director(Part Year)

    Total calculated
    $0
    Hours/week
    1
  • Jevon Chan

    Director

    Total calculated
    $0
    Hours/week
    1
  • John Southard

    Director

    Total calculated
    $0
    Hours/week
    1
  • Mark R Neaman

    Director

    Total calculated
    $0
    Hours/week
    1
  • Mita Jash

    Director

    Total calculated
    $0
    Hours/week
    1
  • Rafael Pedace

    Director

    Total calculated
    $0
    Hours/week
    1
  • Richard Luebke

    Director

    Total calculated
    $0
    Hours/week
    1
  • Ross M Lindsay III

    Director(Part Year)

    Total calculated
    $0
    Hours/week
    1
  • Susan Sorensen

    Director

    Total calculated
    $0
    Hours/week
    1
  • Vicki Foster

    Director

    Total calculated
    $0
    Hours/week
    1
  • Wilson Smith

    Director

    Total calculated
    $0
    Hours/week
    1
  • Charlotte Sanchez

    Chief Communications Officer

    Total calculated
    $210,615
    From this org
    $159,193
    From related orgs
    $0
    Other
    $51,422
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $138,728
    Bonus
    $20,250
    Other
    $215
    Deferred
    $14,984
    Nontaxable benefits
    $36,438
    Filer's total
    $210,615
  • John Park

    Chief Ministry Officer

    Total calculated
    $221,502
    From this org
    $133,577
    From related orgs
    $0
    Other
    $87,925
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $111,087
    Bonus
    $22,275
    Other
    $215
    Deferred
    $9,187
    Nontaxable benefits
    $78,738
    Filer's total
    $221,502
  • Scott Kraske

    CFO/Treasurer

    Total calculated
    $229,070
    From this org
    $180,077
    From related orgs
    $0
    Other
    $48,993
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $157,387
    Bonus
    $22,275
    Other
    $415
    Deferred
    $16,555
    Nontaxable benefits
    $32,438
    Filer's total
    $229,070
  • Zack Aspegren

    Chief Development Officer

    Total calculated
    $316,011
    From this org
    $281,812
    From related orgs
    $0
    Other
    $34,199
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $247,171
    Bonus
    $34,425
    Other
    $216
    Deferred
    $11,354
    Nontaxable benefits
    $22,845
    Filer's total
    $316,011
  • Jesse Northway

    City Impact Team Director

    Total calculated
    $148,063
    From this org
    $113,734
    From related orgs
    $0
    Other
    $34,329
    Hours/week
    45
  • John Ogle

    Vice President

    Total calculated
    $159,009
    From this org
    $116,442
    From related orgs
    $0
    Other
    $42,567
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $100,122
    Bonus
    $15,000
    Other
    $1,320
    Deferred
    $10,061
    Nontaxable benefits
    $32,506
    Filer's total
    $159,009
  • Jorge Scopazzo

    Producer

    Total calculated
    $164,978
    From this org
    $129,484
    From related orgs
    $0
    Other
    $35,494
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $119,268
    Bonus
    $10,000
    Other
    $216
    Deferred
    $6,550
    Nontaxable benefits
    $28,944
    Filer's total
    $164,978
  • Keith Palau

    Director of Donor Relations

    Total calculated
    $198,203
    From this org
    $147,818
    From related orgs
    $0
    Other
    $50,385
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $137,602
    Bonus
    $10,000
    Other
    $216
    Deferred
    $14,101
    Nontaxable benefits
    $36,284
    Filer's total
    $198,203
  • Tracy Roberts

    IT Director

    Total calculated
    $169,657
    From this org
    $131,000
    From related orgs
    $0
    Other
    $38,657
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $128,774
    Bonus
    $2,000
    Other
    $226
    Deferred
    $6,773
    Nontaxable benefits
    $31,884
    Filer's total
    $169,657

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a First-class or charter travel
First class airfare is allowed for Andrew Palau, and not considered taxable compensation due to a bona fide business purpose. The board has reviewed this determination and approved.
Schedule J, Part I, Line 1a Travel for companions
LPA pays for travel for Andrew Palau's child when Andrew and his wife, Wendy, are both speaking at LPA events. This companion travel goes through the LPA pre-approval process and is reviewed by a board member. The benefit is included in taxable compensation. Per the board approved policy, spouse travel is occasionally approved for employees that are required to travel extensively for their jobs. John Ogle and Kevin Palau travelled with their spouses in 2024. The benefit is included in taxable compensation.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use
Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. The following persons received ministerial housing allowances during 2024, none of which was included taxable compensation: -Kevin Palau -Andrew Palau -John Park
Schedule J, Part I, Line 7 Non-fixed payments
In 2024, the LPA board approved non-fixed payments classified as bonuses for the following individuals: Kevin Palau Scott Kraske Andrew Palau Keith Palau Jorge Scopazzo Tracy Roberts John Park Charlotte Sanchez Zack Aspegren Jesse Northway John Ogle

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Livin It LLC

    Extreme sports evangelism · OR · income $0 · assets $0

    Directly controlled by Luis Palau Association

Provenance

Return type
form_990
Tax year
2024
Filed
13 November 2025
IRS schema version
2024v5.1
Source object
202543179349303794

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