2026-09-04T10:14:04-05:00 2025-12-31 362886485 DUGAN & LOPATKA CPA'S PC 4320 WINFIELD ROAD SUITE 450 WARRENVILLE IL 605554036 990 2025-01-01 431806114 PASTORAL LEADERSHIP INSTITUTE PAST 6303153807 PO BOX 972 WHEATON IL 60187 REV DR BENJAMIN HAUPT EXECUTIVE DIRECTOR 6303153807 2026-08-27 1 RON MARKLUND P01985511 6306654440 2026-08-27 2025 REV DR BENJAMIN HAUPT PO BOX 972 WHEATON IL 60187 6921789 0 X WWW.PLILEADERSHIP.ORG X 1998 MO WE TRAIN PASTORS, SPOUSES, AND MINISTRY LEADERS AROUND THE WORLD TO LEAD THE MISSION OF GOD. 9 9 10 200 0 0 2066750 6449808 480308 439981 10714 14126 82834 15205 2640606 6919120 108100 93688 0 0 1164882 1002401 0 0 312361 1609320 1485133 2882302 2581222 -241696 4337898 2685606 7081925 227277 223546 2458329 6858379 WE TRAIN PASTORS, SPOUSES, AND MINISTRY LEADERS AROUND THE WORLD TO LEAD THE MISSION OF GOD. 0 0 1507214 93688 455186 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. 1507214 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 47 0 1 10 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 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 MICHELLE THOMPSON CHAIR 1.00 X X 0 0 0 REV PAUL FRANK VICE CHAIR 1.00 X X 0 0 0 LYNN THOMSEN TREASURER 1.00 X X 0 0 0 REV AARON ROSENAU SECRETARY (THRU 11/2025) 1.00 X X 0 0 0 REBEKA COOK DIRECTOR 1.00 X 0 0 0 REV SCOTT GIGER DIRECTOR (AS OF 8/2025) 1.00 X 0 0 0 REV DR YARED HALCHE DIRECTOR 1.00 X 0 0 0 JOHN MCGINTY DIRECTOR 1.00 X 0 0 0 REV DR FELIX NIBA DIRECTOR (AS OF 8/2025) 1.00 X 0 0 0 JORDAN REIMSCHISEL DIRECTOR (AS OF 8/2025) 1.00 X 0 0 0 REV DR BENJAMIN HAUPT EXECUTIVE DIRECTOR 40.00 X 89450 0 111054 RIKA BECKLEY DIRECTOR OF DONOR ENGAGEMENT 40.00 X 134858 0 30845 224308 0 141899 1 0 1 0 0 6449808 126556 6449808 CONF./TRAINING FEES 900099 439981 439981 439981 12358 12358 4437 2669 1768 1768 1768 MISCELLANEOUS 900099 15205 15205 15205 6919120 455186 0 14126 X 93688 93688 200504 106876 46356 47272 628637 335088 145336 148213 48247 25717 11154 11376 83844 44692 19384 19768 41169 21945 9518 9706 675 675 89581 89581 589 589 365563 139864 199637 26062 59948 48310 11638 20173 2592 16157 1424 61389 61389 115 115 363795 231319 97315 35161 510500 501443 7316 1741 314 314 8265 8265 MISCELLANEOUS 4226 3990 236 2581222 1507214 761647 312361 1248269 2027171 17004 17137 831646 4372157 36381 29482 144 10908 41594 41149 759 445 551403 624625 2685606 7081925 33312 49924 193965 173622 227277 223546 X 1359606 1944106 1098723 4914273 2458329 6858379 2685606 7081925 4337898 62152 0 X X 0 1 X 1 0 X 1264687 2852741 1475205 2066750 6449808 14109191 1264687 2852741 1475205 2066750 6449808 14109191 2656495 11452696 2809 3067 10670 9834 12358 38738 67910 82834 15205 165949 14313878 2488950 0.80010 0.61350 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2023 AMOUNT: $ 67,910. 2024 AMOUNT: $ 82,834. 2025 AMOUNT: $ 15,205. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41594 41149 445 445 X 6891939 62152 4944 67096 6824843 589 93688 94277 6919120 2491889 4944 4944 2486945 589 93688 94277 2581222 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 2022. 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 93,688. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE 93,688. 1 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES SPREADING THE GOSPEL 13436 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICES SPREADING THE GOSPEL 52251 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 2 PROGRAM SERVICES SPREADING THE GOSPEL 12369 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 1 PROGRAM SERVICES SPREADING THE GOSPEL 416274 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES SPREADING THE GOSPEL 5967 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 TRAVEL 4040 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 TRAVEL 30343 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 TRAVEL 79584 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 TRAVEL 2353 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 TRAVEL 9934 0 3 0 0 0 3 614264 12287 626551 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. PART I, LINE 3: THE ORGANIZATION REPORTS EXPENDITURES USING THE ACCRUAL BASIS OF ACCOUNTING. 1 SCHOLARSHIPS 52 0 93688 FAIR MARKET VALUE TRAINING FEE ASSISTANCE PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS THROUGH PARTICIPANT ATTENDANCE AND PARTICIPATION IN ITS PROGRAMS. X 1 1 X X 0 0 0 0 0 0 0 0 0 REV DR BENJAMIN HAUPT EXECUTIVE DIRECTOR 89450 0 0 0 0 0 15180 0 95874 0 200504 0 0 0 RIKA BECKLEY DIRECTOR OF DONOR ENGAGEMENT 134858 0 0 0 0 0 13845 0 17000 0 165703 0 0 0 PART I, LINE 1A REV. DR. BENJAMIN HAUPT RECEIVES NONTAXABLE HOUSING ALLOWANCE. X 3 126556 MARKET QUOTATION 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE 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 15A 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 54,869. MANAGEMENT AND GENERAL EXPENSES 9,070. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,939. PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,366. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,366. OTHER: PROGRAM SERVICE EXPENSES 84,995. MANAGEMENT AND GENERAL EXPENSES 96,893. FUNDRAISING EXPENSES 26,062. TOTAL EXPENSES 207,950. BUSINESS SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 92,308. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,308. 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.