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Nonprofiteer
← LUIS PALAU ASSOCIATION

Form 990 for tax year 2023

Filed by LUIS PALAU ASSOCIATION.

Totals

Total revenue
$16,112,841
Total expenses
$16,583,986
Contributions and grants received
$16,245,812
Grants paid
$684,876
Program service revenue
$249,637
Investment income
$357,303
Other revenue
-$739,911
Total assets, end of year
$15,872,076
Total liabilities, end of year
$1,671,210
Net assets or fund balances, end of year
$14,200,866
Program services expenses (Part IX)
$13,015,741
Management and general expenses
$2,141,488
Fundraising expenses
$1,426,757
Program service expenses (Part III)
$13,015,741

Program services were 78.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Kevin Palau

    President/Director

    Total calculated
    $329,305
    From this org
    $183,556
    From related orgs
    $0
    Other
    $145,749
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $142,119
    Bonus
    $37,200
    Other
    $4,237
    Deferred
    $34,926
    Nontaxable benefits
    $110,823
    Filer's total
    $329,305

  • Scott Cahill

    Chairman/Director

    Total calculated
    $0
    Hours/week
    1

  • Scott Hanson

    Vice Chairman/Director

    Total calculated
    $0
    Hours/week
    1

  • Simon Berry

    Secretary/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

    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

    Total calculated
    $0
    Hours/week
    1

  • Vicki Foster

    Director

    Total calculated
    $0
    Hours/week
    1

  • Wilson Smith

    Director

    Total calculated
    $0
    Hours/week
    1

  • Andrew Palau

    Director of Festivals

    Total calculated
    $302,880
    From this org
    $166,515
    From related orgs
    $0
    Other
    $136,365
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $131,002
    Bonus
    $25,000
    Other
    $10,513
    Deferred
    $27,349
    Nontaxable benefits
    $109,016
    Filer's total
    $302,880

  • John Ogle

    Vice President

    Total calculated
    $267,315
    From this org
    $207,305
    From related orgs
    $0
    Other
    $60,010
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $204,919
    Bonus
    $0
    Other
    $2,386
    Deferred
    $19,110
    Nontaxable benefits
    $40,900
    Filer's total
    $267,315

  • Scott Kraske

    CFO/Treasurer

    Total calculated
    $202,838
    From this org
    $155,259
    From related orgs
    $0
    Other
    $47,579
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $135,594
    Bonus
    $18,244
    Other
    $1,421
    Deferred
    $13,563
    Nontaxable benefits
    $34,016
    Filer's total
    $202,838

  • Zack Aspegren

    Chief Development Officer

    Total calculated
    $127,067
    From this org
    $122,069
    From related orgs
    $0
    Other
    $4,998
    Hours/week
    45

  • Charlotte Sanchez

    Chief Communications Officer

    Total calculated
    $171,390
    From this org
    $124,214
    From related orgs
    $0
    Other
    $47,176
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $113,819
    Bonus
    $10,000
    Other
    $395
    Deferred
    $11,721
    Nontaxable benefits
    $35,455
    Filer's total
    $171,390

  • John Park

    Chief Ministry Officer

    Total calculated
    $205,265
    From this org
    $117,488
    From related orgs
    $0
    Other
    $87,777
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $104,859
    Bonus
    $12,000
    Other
    $629
    Deferred
    $8,361
    Nontaxable benefits
    $79,416
    Filer's total
    $205,265

  • Jorge Scopazzo

    Producer

    Total calculated
    $164,881
    From this org
    $128,747
    From related orgs
    $0
    Other
    $36,134
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $118,498
    Bonus
    $10,000
    Other
    $249
    Deferred
    $6,512
    Nontaxable benefits
    $29,622
    Filer's total
    $164,881

  • Keith Palau

    Director of Donor Relations

    Total calculated
    $196,342
    From this org
    $147,518
    From related orgs
    $0
    Other
    $48,824
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $137,285
    Bonus
    $10,000
    Other
    $233
    Deferred
    $13,523
    Nontaxable benefits
    $35,301
    Filer's total
    $196,342

  • Tracy Roberts

    IT Director

    Total calculated
    $166,800
    From this org
    $127,934
    From related orgs
    $0
    Other
    $38,866
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $125,701
    Bonus
    $2,000
    Other
    $233
    Deferred
    $6,604
    Nontaxable benefits
    $32,262
    Filer's total
    $166,800

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 2023. 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 2023, none of which was included taxable compensation: -Kevin Palau -Andrew Palau -John Park
Schedule J, Part I, Line 7 Non-fixed payments
In 2023, 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

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

No itemized grants to organizations 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
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202423139349302262

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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