Civic Intelligence

Loving One by One Ministries Inc

EIN 27-0805394 • 501(c)3 • Star, ID

Profile

Loving One By One Ministries, Inc. offers low-cost or free medical services at the New Hope Medical Center in Uganda. LOBO also takes short-term mission teams to Uganda to help in the operations of the New Creation Center school as well as medical clinics in areas needed.

9745 W Penhurst DriveStar, ID 83669

www.lovingonebyone.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

41st percentile

$1,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

65th percentile

9.3%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

71st percentile

25%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,069,934

Up $91,359 (+9.3%) from 2022

Liabilities

Down

$14,189

Down $7,526 (-35%) from 2022

Net Assets

Up

$1,055,745

Up $98,885 (+10%) from 2022

Revenue

Up

$521,236

Up $102,741 (+25%) from 2022

Expenses

Up

$422,884

Up $68,151 (+19%) from 2022

Net Income

Up

$98,352

Up $34,590 (+54%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2013: $364,436Liabilities 2013: $0Net Assets 2013: $364,4362013Assets 2014: $412,333Liabilities 2014: $0Net Assets 2014: $412,3332014Assets 2015: $486,032Liabilities 2015: $0Net Assets 2015: $486,0322015Assets 2016: $571,077Liabilities 2016: $0Net Assets 2016: $571,0772016Assets 2017: $671,810Liabilities 2017: $0Net Assets 2017: $671,8102017Assets 2018: $687,076Liabilities 2018: $0Net Assets 2018: $687,0762018Assets 2019: $681,113Liabilities 2019: $0Net Assets 2019: $681,1132019Assets 2020: $781,819Liabilities 2020: $0Net Assets 2020: $781,8192020Assets 2021: $835,220Liabilities 2021: $6,715Net Assets 2021: $828,5052021Assets 2022: $978,575Liabilities 2022: $21,715Net Assets 2022: $956,8602022Assets 2023: $1,069,934Liabilities 2023: $14,189Net Assets 2023: $1,055,7452023

Highlighted filing

2023

Assets$1,069,934
Liabilities$14,189
Net Assets$1,055,745

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $353,962Expenses 2013: $273,318Net Income 2013: $80,6442013Revenue 2014: $406,546Expenses 2014: $358,649Net Income 2014: $47,8972014Revenue 2015: $338,161Expenses 2015: $264,462Net Income 2015: $73,6992015Revenue 2016: $431,775Expenses 2016: $346,184Net Income 2016: $85,5912016Revenue 2017: $448,281Expenses 2017: $347,548Net Income 2017: $100,7332017Revenue 2018: $362,563Expenses 2018: $347,297Net Income 2018: $15,2662018Revenue 2019: $333,339Expenses 2019: $339,302Net Income 2019: -$5,9632019Revenue 2020: $396,333Expenses 2020: $295,627Net Income 2020: $100,7062020Revenue 2021: $390,282Expenses 2021: $343,596Net Income 2021: $46,6862021Revenue 2022: $418,495Expenses 2022: $354,733Net Income 2022: $63,7622022Revenue 2023: $521,236Expenses 2023: $422,884Net Income 2023: $98,3522023

Highlighted filing

2023

Revenue$521,236
Expenses$422,884
Net Income$98,352

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 29, 2024
Return Version
2023v5.1
Gross Receipts
$521,236
Mission and Program Overview

Mission

Loving One By One Ministries, Inc. operates a school and an orphanage in the country of Uganda. LOBO also takes short-term mission teams to Uganda twice each year to help in the operations of the school and orphanage as well as work with local doctors to conduct medical clinics in other orphanages and in slum areas of the country.

Loving One By One Ministries, Inc. offers low-cost or free medical services at the New Hope Medical Center in Uganda. LOBO also takes short-term mission teams to Uganda to help in the operations of the New Creation Center school as well as medical clinics in areas needed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$824,984$936,066▲ $111,082
Cash and Non-Interest-Bearing Accounts$153,591$133,868▼ $19,723
Loans From Officers Directors$15,000$12,000▼ $3,000
Total Assets$978,575$1,069,934▲ $91,359
Liabilities
Accounts Payable and Accrued Expenses$6,715$2,189▼ $4,526
Total Liabilities$21,715$14,189▼ $7,526
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$956,860$1,055,745▲ $98,885
Total Net Assets Fund Balance$956,860$1,055,745▲ $98,885
Total Liabilities and Net Assets / Fund Balance$978,575$1,069,934▲ $91,359

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$492,267$100,088$592,355
Land$386,489-$386,489
Equipment$40,777$153,690$194,467
Other Land Buildings$16,339$19,855$36,194
Leasehold Improvements$194$1,020$1,214
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sherry RobertsPresidentFT$1,000$1,000

Board Members and Trustees

NameTitle
Ken RobertsVice President
Charles MillerTrustee
Cheryl ShiohamaTrustee
Shane WetmoreTrustee
Todd EllengerTrustee
Emily NeaseSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$521,126
Program Service Revenue
$0
Investment Income
$110
Other Revenue
$0
All Other Contributions
$521,126
Change in Net Assets
$98,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$422,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$0$52,140$0$52,140
Depreciation Depletion$44,011$0$0$44,011
Travel$0$12,010$0$12,010
All Other Expenses$0$10,391$0$10,391
Information Technology$0$6,184$0$6,184
Insurance$0$2,371$0$2,371
Fees for Services Accounting$0$2,042$0$2,042
Fees for Services Management$0$1,000$0$1,000
Advertising$0$740$0$740
Fees for Services Legal$0$543$0$543
Conferences and Meetings$0$126$0$126
Office Expenses$0$80$0$80
Total Functional Expenses$333,180$89,704$0$422,884
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$15,000$12,000▼ $3,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Loving One By One Ministries Inc
EIN
27-0805394
Phone
3103293983
Address
9745 W Penhurst Drive, Star, ID 83669

Signing Officer

Name
Sherry Roberts
Title
President
Phone
3103293983
Signed
2024-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry Roberts
Formed
2009
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Wendy Dugall CPA - ProNet Services Inc
Address
5010 Timber Circle Dr, McKinney, TX 75072
Preparer
Wendy Dugall CPA
Phone
9727625015
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Ken and Sherry Roberts are married.

Pt VI, Line 11B

Form 990 is reviewed by the directors prior to electronic filing.

Pt VI, Line 12C

Loving One By One Ministries brings any material transaction before the President to review for compliance with the conflict of interest policy and enforce accordingly.

Pt VI, Line 15A

Compensation and approval of CEO was reviewed and voted by Board of Directors.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0492267
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0100088
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0592355
IRS990ScheduleD/EquipmentGrp/BookValueAmt040777
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0153690
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IRS990ScheduleD/LandGrp/BookValueAmt0386489
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0386489
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01020
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01214
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016339
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019855
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036194
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt012000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0funding
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt015000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Sherry Roberts
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Principal
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IRS990ScheduleL/TotalBalanceDueAmt012000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Ken and Sherry Roberts are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by the directors prior to electronic filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Loving One By One Ministries brings any material transaction before the President to review for compliance with the conflict of interest policy and enforce accordingly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation and approval of CEO was reviewed and voted by Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01069934
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089704
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0333180
IRS990/TotalFunctionalExpensesGrp/TotalAmt0422884
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021715
IRS990/TotalLiabilitiesEOYAmt014189
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IRS990/TotalLiabilitiesGrp/EOYAmt014189
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0956860
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01055745
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0333180
IRS990/TotalReportableCompFromOrgAmt01000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0521236
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0978575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01069934
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt012010
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt012010
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09745 W Penhurst
IRS990/USAddress/CityNm0Star
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083669
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.lovingonebyone.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sherry Roberts
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03103293983
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Loving One By One Ministries Inc
ReturnHeader/Filer/BusinessNameControlTxt0LOVI
ReturnHeader/Filer/EIN0270805394
ReturnHeader/Filer/PhoneNum03103293983
ReturnHeader/Filer/USAddress/AddressLine1Txt09745 W Penhurst Drive
ReturnHeader/Filer/USAddress/CityNm0Star
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083669
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752638297
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wendy Dugall CPA - ProNet Services Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05010 Timber Circle Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McKinney
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075072
ReturnHeader/PreparerPersonGrp/PhoneNum09727625015
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15

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