Luis Palau Association

Tax-deductible

Beaverton, OR501(c)(3)Since 1978ReligionEIN 93-0713827Revenue $18.1M in FY2024

On file with the IRSpalau.org1500 Nw 167th Pl, 97006-7342 · Beaverton, ORTax-exempt since Sep 1978Publicly supported charity — 170(b)(1)(A)(vi)

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

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Run by 4,000 volunteers and 58 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $1.8M a year · 11% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.8M
to officers and key staff · 10% of spending
Top officer’s pay higher than 74% of similar orgs
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $229K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 17 voting members
Looks good: 15 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.1M
+12% vs prior year
Spent
$17.4M
To programs
77%
Net assets
$14.8M
By yearFY2020–FY2024
Revenue
$18.1M
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$12.3M
FY2021$16.7M
FY2022$15.2M
FY2023$16.1M
FY2024$18.1M
Expenses
$17.4M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$9.9M
FY2021$11.6M
FY2022$14.1M
FY2023$16.6M
FY2024$17.4M
Net assets
$14.8M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.6M
FY2021$13.6M
FY2022$14.6M
FY2023$14.2M
FY2024$14.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1978.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $13.4M Management & general 13% · $2.3M Fundraising 10% · $1.8M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

29 people listed on the 990; $1.8M paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Development Officer
$281,812Pt VII · Sec A
President/Director
$197,616Pt VII · Sec A
CFO/Treasurer
$180,077Pt VII · Sec A
Chief Evangelist
$178,409Pt VII · Sec A
Chief Communications Officer
$159,193Pt VII · Sec A
Director of Donor Relations
$147,818Pt VII · Sec A
Chief Ministry Officer
$133,577Pt VII · Sec A
IT Director
$131,000Pt VII · Sec A

Zack Aspegren’s $282K as Chief Development Officer is at the 74th percentile of top reported officer pay among 224 $10–100M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Zack Aspegren$281,812$122,069———
John Ogle$116,442$207,305$216,494$222,562$208,208
Kevin Palau$197,616$183,556$166,107$160,206$158,250
Scott Kraske$180,077$155,259$136,331$132,336$123,336
Andrew Palau$178,409$166,515$152,901$162,928$146,305
Charlotte Sanchez$159,193$124,214———
Keith Palau$147,818$147,518$140,970$130,063$127,087
Dr Luis Palau————$141,851

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Spreading faith, uniting Christians, and transforming communities globally.

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Provided by the organization

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3 programs · $10.0M · in their own filed words · FY2024
01

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.

$6.2Mprogram expense
02

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!

$2.2Mprogram expense
03

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.

$1.6Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 3 funders$229K
See all 3 funders →
Grants paid · 20 grants · $464K · 2020–2024
City Leaders CollectiveNC · FY2024$25,000
Quarry Kingdom DevelopmentTX · FY2024$21,650
Arms Within Reach FoundationNE · FY2024$20,000
TryprayingFY2024$20,000
Mission CharlestonSC · FY2024$20,000
Alpha USAIL · FY2024$17,000
Alpha USAIL · FY2022$55,200
Pulse INCMN · FY2022$10,000
Global Media OutreachTX · FY2022$10,000
New Hope Community ChurchFY2022$8,643
African Enterprise INCWA · FY2021$35,000
The Relevate Group INCTN · FY2021$10,000
MovementorgNY · FY2021$10,000
MissionsmeMI · FY2021$10,000
See all 20 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$18.1M
Ln 12
Gifts and grantsLn 1h$18.1M
Investment incomeLn 3$488K
Fees for servicesLn 2g$215K
Money outPt IX
$17.4M
Ln 25
Programscol B$13.4M
Managementcol C$2.3M
Fundraisingcol D$1.8M
Owns and owesPt X
$14.8M
net assets · Ln 32
Cash and savingsLn 1–2$4.7M
Total assetsLn 16$16.7M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
29
listed · VII A
PaidVII A11
Voting boardVI 1a17
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18.1M
Noncash giftsLn 1g$790K
Fundraising eventsLn 1c$2.4M
Fees for servicesLn 2g$215K
Investment incomeLn 3$488K
Gains on assetsLn 7$2K
Total revenueLn 12$18.1M
Assets in detailPt X, end of year
CashLn 1$4.7M
Cash and savings togetherLn 1–2$4.7M
InvestmentsLn 11–13$9.5M
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$730K
Total assetsLn 16$16.7M
LiabilitiesLn 26$1.8M
Net assetsLn 32$14.8M
OperationsPt I, VI
EmployeesI 558
VolunteersI 64,000
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$4.1M$4.7M
InvestmentsLn 11–13$9.1M$9.5M
Land, buildings, equipmentLn 10c$1.3M$1.2M
Total assetsLn 16$15.9M$16.7M
LiabilitiesLn 26$1.7M$1.8M
Net assetsLn 32$14.2M$14.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$207K$207K
Grants and assistance to foreign recipientsLn 3$473K$473K
Pay of current officers, directors and key staffLn 5$1.6M$1.2M$210K$252K
Pay of disqualified personsLn 6$316K$82K$91K$142K
Other salaries and wagesLn 7$4.9M$3.5M$892K$527K
Pension plan contributionsLn 8$198K$142K$36K$20K
Other employee benefitsLn 9$721K$516K$131K$75K
Payroll taxesLn 10$278K$199K$50K$29K
Legal feesLn 11b$18K$18K
Accounting feesLn 11c$56K$56K
Other fees for servicesLn 11g$710K$507K$129K$73K
Advertising and promotionLn 12$1.4M$1.4M
Office expensesLn 13$557K$398K$101K$58K
Information technologyLn 14$323K$231K$59K$33K
OccupancyLn 16$303K$243K$25K$35K
TravelLn 17$2.2M$1.5M$303K$341K
Conferences, conventions and meetingsLn 19$544K$389K$49K$106K
Depreciation, depletion and amortizationLn 22$165K$58K$90K$17K
InsuranceLn 23$172K$123K$31K$18K
Other expenses (24a–d)Ln 24$2.3M$2.2M$35K$60K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$17.4M$13.4M$2.3M$1.8M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $18.1M$17.4M$680K$14.8M 990 PDF
FY2023 $16.1M$16.6M−$471K$14.2M 990 PDF
FY2022 $15.2M$14.1M$1.1M$14.6M 990 PDF
FY2021 $16.7M$11.6M$5.1M$13.6M 990 PDF
FY2020 $12.3M$9.9M$2.4M$8.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $18,121,702 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,245,812$18,110,267
I-9 Program service revenuePrior year $249,637$215,208
I-10 Investment incomePrior year $357,303$488,017
I-11 Other revenuePrior year −$739,911−$691,790
I-12 Total revenuePrior year $16,112,841$18,121,702
I-13 Grants and similar amounts paidPrior year $684,876$680,016
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $7,312,493$8,102,499
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $8,586,617$8,659,291
I-18 Total expensesPrior year $16,583,986$17,441,806
I-19 Revenue less expensesPrior year −$471,145$679,896
Part VI · Governance 15 of 17 board members independent, 1 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $18,121,702 across 11 lines filed
Lines not itemized here account for $1,386 of total revenue; see the IRS return.
VIII-1c Fundraising events$2,362,913
VIII-1f All other contributions, gifts and grants$15,747,354
VIII-1g Noncash contributions (included above)$789,943
VIII-1h Total contributions, gifts and grants$18,110,267
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $215,208$215,208
VIII-3 Investment incomeExcluded from tax $486,028$486,028
VIII-5 RoyaltiesExcluded from tax $1,222$1,222
VIII-6 Net rental income or lossExcluded from tax $44,790$44,790
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,989$1,989
VIII-8 Net income from fundraising eventsExcluded from tax −$739,188−$739,188
VIII-12 Total revenueRelated to mission $216,594 · Unrelated business $0 · Excluded from tax −$205,159$18,121,702
Part IX · Statement of functional expenses $17,441,806 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $207,344$207,344
IX-3 Grants and assistance to foreign recipientsPrograms $472,672$472,672
IX-5 Pay of current officers, directors and key staffPrograms $1,181,772 · Management $210,389 · Fundraising $252,182$1,644,343
IX-6 Pay of disqualified personsPrograms $82,422 · Management $91,069 · Fundraising $142,009$315,500
IX-7 Other salaries and wagesPrograms $3,527,591 · Management $891,585 · Fundraising $526,883$4,946,059
IX-8 Pension plan contributionsPrograms $141,560 · Management $35,579 · Fundraising $20,470$197,609
IX-9 Other employee benefitsPrograms $515,612 · Management $130,947 · Fundraising $74,523$721,082
IX-10 Payroll taxesPrograms $198,718 · Management $50,467 · Fundraising $28,721$277,906
IX-11b Legal feesManagement $18,489$18,489
IX-11c Accounting feesManagement $55,972$55,972
IX-11g Other fees for servicesPrograms $507,386 · Management $128,857 · Fundraising $73,334$709,577
IX-12 Advertising and promotionPrograms $1,363,700$1,363,700
IX-13 Office expensesPrograms $398,486 · Management $101,201 · Fundraising $57,594$557,281
IX-14 Information technologyPrograms $230,734 · Management $58,598 · Fundraising $33,349$322,681
IX-16 OccupancyPrograms $242,829 · Management $25,410 · Fundraising $35,097$303,336
IX-17 TravelPrograms $1,523,479 · Management $302,555 · Fundraising $340,549$2,166,583
IX-19 Conferences, conventions and meetingsPrograms $389,265 · Management $48,859 · Fundraising $106,261$544,385
IX-22 Depreciation, depletion and amortizationPrograms $57,970 · Management $89,960 · Fundraising $17,051$164,981
IX-23 InsurancePrograms $123,317 · Management $31,318 · Fundraising $17,823$172,458
IX-24 Other expenses (24a–d)Programs $2,185,376 · Management $34,643 · Fundraising $59,829$2,279,848
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $13,350,233 · Management $2,305,898 · Fundraising $1,785,675$17,441,806
Part X · Balance sheet $16,662,385 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $4,056,047$4,667,468
X-4 Accounts receivableStart of year $2,832$3,137
X-9 Prepaid expenses and deferred chargesStart of year $387,941$573,413
X-10c Land, buildings and equipment, netStart of year $1,337,432$1,177,502
X-11 Publicly traded securitiesStart of year $9,149,814$9,510,488
X-15 Other assetsStart of year $938,010$730,377
X-16 Total assetsStart of year $15,872,076$16,662,385
X-17 Accounts payable and accrued expensesStart of year $730,412$1,082,083
X-25 Other liabilitiesStart of year $940,798$731,720
X-26 Total liabilitiesStart of year $1,671,210$1,813,803
X-27 Net assets without donor restrictionsStart of year $14,200,866$14,345,354
X-28 Net assets with donor restrictionsStart of year $0$503,228
X-32 Total net assets or fund balancesStart of year $14,200,866$14,848,582
X-33 Total liabilities and net assetsStart of year $15,872,076$16,662,385
Part XI · Reconciliation of net assets $14,848,582 net assets at year end
XI-1 Total revenue$18,121,702
XI-2 Total expenses$17,441,806
XI-3 Revenue less expenses$679,896
XI-4 Net assets at start of year$14,200,866
XI-5 Net unrealized gains (losses) on investments−$32,180
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$14,848,582

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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