Luis Palau Association

“Salaries for officers are set by the independent compensation committee of the board of directors. On an annual basis, the compensation committee reviews comparability data, determines the salary increases for officers and communicates the decision to ministry management. Form 990s of similar organizations and compensation surveys from multiple sources. The process and decisions are documented in board minutes.”

“The organization has an Executive Committee that is comprised of the President, Board Chairman, Board Vice-Chairman and Board Secretary. This committee shall study and recommend policies relating to all programs and services of LPA. It shall have the authority to act for the board on all matters except for dissolving the corporation, hiring or firing the Chief Executive, entering into major contracts outside the scope of the board-approved budget, making significant changes to the board-approved budget, adopting or eliminating major programs, buying or selling property, amending the bylaws, changing any policies that the board determines may be changed only by the board, so long as the Executive Committee determines that it would be imprudent to wait for the next board meeting to take such as action. With respect to any action taken on behalf of the board, (1) the Executive Committee is required to report the action to the board within 10 days, and (2) the board must approve the action at the next board meeting.”

“Andrew Palau and Kevin Palau - Family relationship”

“The Form 990 is prepared by an independent CPA firm. It is also reviewed by LPA management in detail and then a copy is provided to the board before it is filed with the Internal Revenue Service.”

“All transactions are monitored by top management and reviewed for conflicts of interest. All contracts entered into are reviewed and approved by an officer of the organization. Additionally, all officers and board members sign statements on an annual basis declaring any potential conflicts. The CFO/Treasurer is responsible for reviewing the signed statements. The President reviews the CFO/Treasurer's statement. Should any conflicts of interest be identified, the board member or officer with the interest would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”

“The governing documents, conflict of interest policy, and financial statements are available upon request.”

“Other Income - Total Revenue: 5973, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 5973;”

“Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.”

“(Expenses $ 1,283,640 including grants of $ 228,323) Made New Made New is the Palau Association's 50-day discipleship series which reflects on how God makes us new from head to toe, inside and out. Launched in 2022, it is now available as an e-book and email series, allowing new believers to set their own pace or follow a 50-day plan. Hope with God Radio Building on the long-term success of Luis' radio ministry, we have recently updated our radio program by launching Hope with God Radio, featuring curated messages from both Andrew and Wendy Palau. This daily radio program focuses on topics of faith, the Gospel, and hope found in God. These messages are aimed toward both believers and unbelievers and reach all across the world with encouragement only possible with the truth of Scripture. CID* Talks June 24-25, 2022 Our Latin team has been building a digital platform to host Ted Talk-style events and videos featuring industry leaders from across the Latin world. Presenters bring their best ideas from their fields and explore how we might apply these insights to evangelism, the Church, and advancing the Gospel around the globe. In 2022, we hosted a live in-person and online event featuring TED Talk-style conversations with some of the most influential social media personalities in the Latin world who identify as Christians. The program reached more than 1,800 people in person and 132,048 people online via Facebook, Twitch, YouTube, and Instagram. *Conferencias Inspiradas de Diseno, translated Design Inspired Conferences Instituto Biblico Luis Palau The Luis Palau Association has spent more than a decade training Spanish-speaking pastors and leaders with powerful, in-depth online curriculum. Working with several strategic partners, this online Bible Institute has grown to become a valuable training resource for leaders throughout the Spanish-speaking world, having trained tens of thousands of individuals. More than 63,000 students have registered for this program since its inception. Palau Prayer Team In 2015, the Palau Association accomplished a massive evangelistic effort and launched a long-term, region-wide service initiative in the New York City Tri-State area. A small team of people from around the nation committed to praying for the campaign every step of the way. This team grew into a national movement of men and women, committed to praying for revival through the Luis Palau Association's efforts in New York City and around the nation. In 2021, that vision grew. The National Women's Prayer Team took on a global focus and became the Palau Prayer Team. The Palau Prayer Team is a special group of individuals from across the globe who are committed to praying for spiritual revival throughout our nation and world. This team gathers quarterly to pray over the needs of every continent, the ins and outs of Palau campaigns, and the spreading of the Good News to reach many people through LPA's endeavors.”

“(Expenses $ 1,070,655 including grants of $ 139,493)(Revenue $ 123,474) Global Network of Evangelists Just as important as direct Gospel proclamation, we've spent 20-plus years working to identify, affirm, equip, and mobilize thousands of partner evangelists around the world through our Global Network of Evangelists (GNE). GNE desires to accelerate evangelism worldwide and elevate evangelism at the city and national levels. It also seeks to identify and form networks of evangelists in countries around the world; help cities develop strategic Evangelism Teams to guide their passion for evangelism toward collaborative action; and identify, affirm, equip, and mobilize younger evangelists. In 2022, our GNE team held their first in-person Regional Connect gatherings since the pandemic hit and reconnected with several of our North American members. The team also supported ministries where our members serve, and drew inspiration from the younger generation of emerging evangelists. Of the many milestones achieved in 2022, our Global Network of Evangelists hit 1,855 members, including 57 country networks. Almost half of the applicants approved in 2022 were under the age of 40. Another milestone came about with the growth of Advance. After the launch of the 3-year Advance Mentoring Guide in English came the Thai and Mandarin translations, in addition to the launch of the 3-year Advance Guide in Spanish. Advance is now available in 17 languages.”

“(Expenses $ 697,824 including grants of $) City Gospel Movements Evangelism doesn't happen by default. After decades of hosting festivals in cities around the world, we've learned that without local leaders' sustained focus on evangelism, evangelism momentum will atrophy no matter how energetic a festival may have been. This lesson rings truer than ever before in our own city of Portland, Oregon. And it's why we're so passionate about our ongoing work through the Palau Association's City Gospel Movements Team. Our City Gospel Movements Team exists to celebrate and accelerate collaborative Gospel work by encouraging evangelism in cities across North America. We have an audacious goal to support 100 Evangelism Teams in U.S. cities by the end of 2025, coming alongside collaborative groups of leaders who want to raise the temperature of evangelism in their local context. Highlights on 2022 include: Hosted 95 leaders from 33 cities in Portland for the second annual in-person Evangelism Team Lab. 21 North American cities with Evangelism Teams established 27 North American cities with Evangelism Teams in early formation”