The Palau Foundation For World Evangelism 
The information on this page was last updated 12/4/2025. If you see errors or omissions, please email: [email protected]
Summary
In keeping with the desire of its namesake, world-renowned evangelist Luis Palau, the Palau Foundation desires to see the Gospel proclaimed in a powerful and sustainable way. When you give to the Palau Foundation, you support the work of charities, evangelists, and missionaries who are advancing the Good News of Jesus Christ all around the world.
Contact information
Mailing address:
The Palau Foundation for World Evangelism
1500 NW 167th Place
Beaverton, OR 97006
Website: www.palaufoundation.com
Phone: 503.614.1500
Email: [email protected]
Organization details
EIN: 931084330
CEO/President: Zack Aspegren
Chairman: Bud Lindstrand
Board size: 4
Founder:
Ruling year: 1992
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
To support Christian organizations
Mission statement
The Palau Foundation for World Evangelism exists to create a lasting endowment to fund the work of evangelism around the world.
Statement of faith
Articles
| 5/22/2026 | Living Proof Ministries Drops to Zero Stars for Financial Efficiency |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Christian Foundations
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 750 of 1420 | 11 of 23 |
| Fund acquisition rating | | 583 of 1420 | 10 of 23 |
| Resource allocation rating | | 643 of 1420 | 12 of 23 |
| Asset utilization rating | | 973 of 1421 | 14 of 23 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 0% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 0% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 81% | 8% | 100% | 47% | 87% | 61% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 0% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 19% | 92% | 0% | 53% | 13% | 39% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 95% | 95% | 98% | 97% | 96% | 96% |
Spending ratio Spending ratio = Total expenses / Total revenue | 79% | 55% | 285% | 118% | 42% | 106% |
Program output ratio Program output ratio = Program services / Total revenue | 73% | 53% | 279% | 115% | 40% | 102% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 21% | 45% | -185% | -18% | 58% | -6% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | 10% | -15% | -3% | 15% | -1% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 5% | 5% | 2% | 3% | 4% | 4% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.29 | 0.13 | 0.23 | 0.20 | 0.10 | 0.12 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.21 | 1.00 | 1.00 | 1.00 | 1.18 | 1.23 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 0.31 | 0.13 | 0.23 | 0.20 | 0.12 | 0.15 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 408.53 | 2812.84 | 0.00 | 0.00 | 0.00 | 0.00 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 38.01 | 93.88 | 51.19 | 59.96 | 101.42 | 80.25 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 1% | 0% | 0% | 0% | 6% | 11% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 324% | 782% | 427% | 500% | 936% | 734% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $149,969 | $163,646 | $113,998 | $136,536 | $75,399 |
| Receivables, inventories, prepaids | $0 | $0 | $0 | $0 | $0 |
| Short-term investments | $2,381,584 | $2,389,885 | $2,510,707 | $2,834,707 | $2,229,875 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $2,531,553 | $2,553,531 | $2,624,705 | $2,971,243 | $2,305,274 |
| Long-term investments | $0 | $0 | $0 | $26,219 | $40,403 |
| Fixed assets | $0 | $0 | $0 | $0 | $0 |
| Other long-term assets | $0 | $0 | $0 | $496,766 | $485,891 |
| Total long-term assets | $0 | $0 | $0 | $522,985 | $526,294 |
| Total assets | $2,531,553 | $2,553,531 | $2,624,705 | $3,494,228 | $2,831,568 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $900 | $0 | $0 | $0 | $0 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $900 | $0 | $0 | $0 | $0 |
| Debt | $0 | $0 | $0 | $5,000 | $5,000 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $198,707 | $295,492 |
| Total long-term liabilities | $0 | $0 | $0 | $203,707 | $300,492 |
| Total liabilities | $900 | $0 | $0 | $203,707 | $300,492 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $2,530,653 | $2,552,311 | $2,624,705 | $3,288,445 | $2,338,302 |
| With donor restrictions | $0 | $1,220 | $0 | $2,076 | $192,774 |
| Net assets | $2,530,653 | $2,553,531 | $2,624,705 | $3,290,521 | $2,531,076 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $44,147 | $210,800 | $209,109 | $728,501 | $197,388 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $541,166 | ($828) | $235,088 | $112,476 | $127,814 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $541,166 | ($828) | $235,088 | $112,476 | $127,814 |
| Total revenue | $585,313 | $209,972 | $444,197 | $840,977 | $325,202 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $308,858 | $586,331 | $509,656 | $335,750 | $330,550 |
| Management and general | $14,602 | $12,296 | $15,672 | $15,798 | $14,180 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $323,460 | $598,627 | $525,328 | $351,548 | $344,730 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | $261,853 | ($388,655) | ($81,131) | $489,429 | ($19,528) |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $261,853 | ($388,655) | ($81,131) | $489,429 | ($19,528) |
Compensation
Compensation data for this ministry has not been collected.
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 12/4/2025. To update the information below, please email: [email protected]