2025-09-10T15:41:00-05:00 2024-12-31 362886485 DUGAN & LOPATKA CPA'S PC 4320 WINFIELD ROAD SUITE 450 WARRENVILLE IL 605554036 990 2024-01-01 431806114 PASTORAL LEADERSHIP INSTITUTE PAST 6303153807 PO BOX 972 WHEATON IL 60187 BENJAMIN HAUPT EXECUTIVE DIRECTOR 6303153807 2025-09-10 1 0 RON MARKLUND P01985511 6306654440 2025-08-12 2024 2025-03-06 01:10:19Z BENJAMIN HAUPT PO BOX 972 WHEATON IL 60187 2659016 0 X WWW.PLILEADERSHIP.ORG X 1998 MO TO PROVIDE ADVANCED LEADERSHIP TRAINING FOR PASTORS 7 7 17 200 0 0 1475205 2066750 444874 480308 9931 10714 69260 82834 1999270 2640606 98928 108100 0 0 1134602 1164882 0 0 330014 1524958 1609320 2758488 2882302 -759218 -241696 2662254 2685606 202834 227277 2459420 2458329 INTENTIONALLY DEVELOPING AND RELEASING PASTORAL LEADERS TO MULTIPLY MISSIONAL LEADERSHIP FOR THE PURPOSE OF CONNECTING PEOPLE TO JESUS. 0 0 1618406 108100 563142 TRAINING AND INVESTING IN MULTIPLYING MISSIONAL LEADERS, PLI INVESTS IN LEADERS TO HAVE WIDER INFLUENCE FOR THE SAKE OF THE GOSPEL IN THEIR COMMUNITIES AND EFFECTIVE LEADERSHIP IN THEIR MINISTRIES. PLI TRAINING HAPPENS AT THE INTERSECTION OF LEADERSHIP, DISCIPLESHIP, AND MISSION. LEADERS ARE TRANSFORMED AND EQUIPPED TO LEAD CHANGE AND TO GROW AND MULTIPLY MORE MISSIONAL LEADERS. 1618406 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 55 0 17 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI MD MN MI NH SC MS VA TN UT WV GA NV X CEDARSTONE PARTNERS INC 6305805750 209 EAST LIBERTY DRIVE WHEATON IL 60187 LYNN THOMSEN CHAIRPERSON 1.00 X X 0 0 0 REBEKA COOK VICE CHAIRPERSON 1.00 X X 0 0 0 REV AARON ROSENAU SECRETARY 1.00 X X 0 0 0 JOHN MCGINTY FINANCE CHAIR 1.00 X X 0 0 0 REV DR YARED HALCHE DIRECTOR 1.00 X 0 0 0 REV PAUL FRANK DIRECTOR 1.00 X 0 0 0 MICHELLE THOMPSON DIRECTOR 1.00 X 0 0 0 REV DR JOCK FICKEN EXECUTIVE DIRECTOR 1/1/24-7/30/24 40.00 X 43815 0 67174 REV DR BENJAMIN HAUPT EXECUTIVE DIRECTOR 7/30/24-12/31/24 40.00 X 47784 0 54892 RIKA BECKLEY DIRECTOR OF DONOR ENGAGEMENT 40.00 X 128523 0 28338 220122 0 150404 1 0 1 0 0 2066750 120286 2066750 CONFERENCE/TRAINING FE 900099 480308 480308 480308 9834 9834 19290 18410 880 880 880 MISCELLANEOUS 900099 82834 82834 82834 2640606 563142 0 10714 X 108100 108100 213665 122800 38787 52078 112685 64764 20455 27466 654709 376284 118848 159577 51358 29518 9322 12518 92368 53088 16767 22513 40097 23045 7279 9773 26 26 15000 15000 530 530 494840 172334 316800 5706 15969 106 12863 3000 36771 3207 32951 613 44584 568 43988 28 30594 30594 323054 204143 85832 33079 470806 453194 14251 3361 314 314 7128 7128 BAD DEBT EXPENSE 163450 3950 159500 MISCELLANEOUS 6254 3305 2647 302 2882302 1618406 933882 330014 862565 1248269 16912 17004 1246546 831646 32743 36381 0 144 41594 40835 1073 759 494054 551403 1342 7019 0 2662254 2685606 53408 33312 148084 193965 1342 0 202834 227277 X 824942 1359606 1634478 1098723 2459420 2458329 2662254 2685606 -241696 35605 205000 0 X X 0 1 X 1 0 X 1713350 1264687 2852741 1475205 2066750 9372733 1713350 1264687 2852741 1475205 2066750 9372733 3511984 5860749 2601 2809 3067 10670 9834 28981 67910 82834 150744 9552458 2520256 0.61350 0.68450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2023 AMOUNT: $ 67,910. 2024 AMOUNT: $ 82,834. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41594 40835 759 759 X 2568581 35605 1000 36605 2531976 530 108100 108630 2640606 2774672 1000 1000 2773672 530 108100 108630 2882302 PART X, LINE 2: PLI HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN ESTABLISHED. PLI FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN VARIOUS STATES. WITH FEW EXCEPTIONS, PLI IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. PLI DOES NOT EXPECT A MATERIAL NET CHANGE IN UNRECOGNIZED TAX BENEFITS IN THE NEXT TWELVE MONTHS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE 108,100. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE 108,100. 1 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES SPREADING THE GOSPEL 4721 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES SPREADING THE GOSPEL 66115 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 2 PROGRAM SERVICES SPREADING THE GOSPEL 15467 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 1 PROGRAM SERVICES SPREADING THE GOSPEL 356747 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES SPREADING THE GOSPEL 2472 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 TRAVEL SPREADING THE GOSPEL 4721 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 TRAVEL SPREADING THE GOSPEL 12077 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 TRAVEL SPREADING THE GOSPEL 92412 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 TRAVEL SPREADING THE GOSPEL 792 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 TRAVEL SPREADING THE GOSPEL 6934 0 3 0 0 0 3 554732 7726 562458 0 0 0 0 0 0 PART I, LINE 2: FUNDS DISBURSED TO INTERNATIONAL PARTNERS ARE SUBJECT TO A STRUCTURED REVIEW AND APPROVAL PROCESS TO ENSURE PROPER OVERSIGHT AND ACCOUNTABILITY: APPROVAL PRIOR TO DISBURSEMENT:ALL FUND REQUESTS MUST BE REVIEWED AND APPROVED BY THREE INTERNAL ROLES--THE DIRECTOR OF TRAINING ASSISTANT, THE DIRECTOR OF OPERATIONS, AND THE ACCOUNTING ASSOCIATE. THIS STEP ENSURES BOTH FINANCIAL ACCURACY AND APPROPRIATE DOCUMENTATION BEFORE ANY FUNDS ARE TRANSFERRED. BASIS FOR FUND REQUESTS:REQUESTS ARE MADE BASED ON PROJECTED EXPENSES ASSOCIATED WITH LOCAL TRAINING EVENTS, INCLUDING MEALS, LODGING, AND TRAVEL. CALCULATIONS ARE DERIVED FROM THE EXPECTED NUMBER OF PARTICIPANTS AND AN ESTABLISHED PER-PERSON COST. RECEIPT AND EXPENSE VERIFICATION:THE MAJORITY OF TRAININGS OCCUR IN REGIONS SUCH AS SUB-SAHARAN AFRICA, WHERE FORMAL RECEIPTS ARE OFTEN UNAVAILABLE. WHEN RECEIPTS CAN BE OBTAINED, THEY ARE COLLECTED. IN CASES WHERE DOCUMENTATION IS LIMITED AND AN EXPENSE IS QUESTIONED, WE VERIFY EXPENSES BY CROSS-REFERENCING THE NUMBER OF ATTENDEES AND EVALUATING THE REASONABLENESS OF THE EXPENDITURE ON A PER-PARTICIPANT BASIS. 1 SCHOLARSHIPS 121 108100 FAIR MARKET VALUE TRAINING FEE ASSISTANCE PART I, LINE 2: MONITORED BY ATTENDANCE AND PARTICIPATION IN PROGRAMS X 1 1 X X X 0 0 0 0 0 0 0 0 0 RIKA BECKLEY DIRECTOR OF DONOR ENGAGEMENT 128523 0 0 0 0 0 12358 0 15980 0 156861 0 0 0 PART I, LINE 1A REV DR JOCK FICKEN AND REV DR BENJAMIN HAUPT RECEIVE NONTAXABLE HOUSING DAVID FICKEN SON OF REV DR JOCK FICKEN, EXECUTIVE DIRECTOR 1/1/24 TO 7/30/24 112685 COMPENSATION AND BENEFITS 0 X 4 120286 FMV 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. AFTER THE RETURN IS PREPARED, IT IS PROVIDED TO THE ORGANIZATION FOR REVIEW BY MANAGEMENT. AFTER MANAGEMENT'S REVIEW, THE RETURN IS FINALIZED. THE RETURN IS REVIEWED AND SIGNED BY THE PRESIDENT BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. THE FINAL FORM 990 IS ALSO PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD PERFORMS AN ANNUAL REVIEW TO DETERMINE IF THERE IS A CONFLICT OF INTEREST. ONCE A CONFLICT IS IDENTIFIED THEN THE POLICY REQUIRES THE PERSON WITH THE CONFLICT TO RECUSE THEMSELVES FROM THE TRANSACTION IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION CONSIDERS OUTSIDE SALARY SURVEYS TO SET COMPENSATION WHEN EMPLOYEES ARE HIRED. THE EXECUTIVE LEADERS' SALARY IS DETERMINED AND APPROVED BY THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY AFTER REVIEW AND COMPARISON WITH A SURVEY OF SALARIES. ALL DECISIONS ARE DOCUMENTED IN WRITING. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION'S OFFICE. FORM 990, PART IX, LINE 11G LEARNING COMMUNITIES CONSULTANTS: PROGRAM SERVICE EXPENSES 98,108. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,108. PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 27,111. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,111. OTHER: PROGRAM SERVICE EXPENSES 74,226. MANAGEMENT AND GENERAL EXPENSES 258,094. FUNDRAISING EXPENSES 20. TOTAL EXPENSES 332,340. ADVANCEMENT/MARKETING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 31,595. FUNDRAISING EXPENSES 5,686. TOTAL EXPENSES 37,281. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S AUDIT COMMITTEE HAS MADE NO CHANGES FROM THE PRIOR YEAR IN EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS.