Civic Intelligence

Love Defined

990 • Fiscal year 2021 • EIN 83-2046543

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

3451 Via Montebello 192-207Carlsbad, CA 92009

(858) 683-9770

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

2.63x

Higher debt load relative to assets than 98% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.31x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

18th percentile

-21%

Higher net margin than 18% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$50,400

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

6th percentile

-65%

Faster asset growth than 6% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

30th percentile

-21%

Faster revenue growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$43,176

Down $80,169 (-65%) from 2020

Net Assets

Down

-$70,238

Down $74,570 (-1721%) from 2020

Liabilities

Down

$113,414

Down $5,599 (-4.7%) from 2020

Revenue

Down

$367,208

Down $98,630 (-21%) from 2020

Expenses

Up

$445,500

Up $10,115 (+2.3%) from 2020

Net Income

Down

-$78,292

Down $108,745 (-357%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$100K$0-$100K-$200KAssets 2018: $4,346Liabilities 2018: $14,715Net Assets 2018: -$10,3692018Assets 2019: $19,464Liabilities 2019: $45,497Net Assets 2019: -$26,0332019Assets 2020: $123,345Liabilities 2020: $119,013Net Assets 2020: $4,3322020Assets 2021: $43,176Liabilities 2021: $113,414Net Assets 2021: -$70,2382021Assets 2022: $40,762Liabilities 2022: $126,584Net Assets 2022: -$85,8222022Assets 2023: $29,582Liabilities 2023: $136,664Net Assets 2023: -$107,0822023Assets 2024: $53,574Liabilities 2024: $131,419Net Assets 2024: -$77,8452024

Highlighted filing

2021

Assets$43,176
Liabilities$113,414
Net Assets-$70,238

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2018: $248,261Expenses 2018: $294,600Net Income 2018: -$46,3392018Revenue 2019: $230,115Expenses 2019: $260,494Net Income 2019: -$30,3792019Revenue 2020: $465,838Expenses 2020: $435,385Net Income 2020: $30,4532020Revenue 2021: $367,208Expenses 2021: $445,500Net Income 2021: -$78,2922021Revenue 2022: $374,127Expenses 2022: $387,678Net Income 2022: -$13,5512022Revenue 2023: $316,876Expenses 2023: $338,136Net Income 2023: -$21,2602023Revenue 2024: $363,204Expenses 2024: $333,967Net Income 2024: $29,2372024

Highlighted filing

2021

Revenue$367,208
Expenses$445,500
Net Income-$78,292
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Gross Receipts
$367,208
Mission and Program Overview

Mission

To make grants and perform charitable activities by providing training and information on ministering to victims of trauma and violence as well as financial support, donated clothing, food and conducting conferences on marriage, parenting, leadership and self-development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$103,127$19,236▼ $83,891
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Cap Stk Tr Prin Current Funds$8,054$-70,238▼ $78,292
Total Assets$127,067$43,176▼ $83,891
Other Assets Total$23,940$23,940→ $0
Liabilities
Accounts Payable and Accrued Expenses$119,013$113,414▼ $5,599
Total Liabilities$119,013$113,414▼ $5,599
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,054$-70,238▼ $78,292
Total Liabilities and Net Assets / Fund Balance$127,067$43,176▼ $83,891

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$23,940--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan HowardPresident/DirecPT$50,400$50,400

Board Members and Trustees

NameTitle
Troy TippenCommunicati/Director
Edgar Weyman HowardDirector
Mark CoonsFundRaising/Director
Patrick ClarkFundRaising/Director
Lindsay ObrienSecre/Treas/Director
Tim ObrienVice Pres/Direc
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$367,208
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-78,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$269,918
Grants and Similar Amounts Paid$121,326
Salaries, Compensation, and Employee Benefits$54,256
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$121,326--$121,326
Current Officers, Directors, Trustees, and Key Employees$50,400--$50,400
Conferences and Meetings$40,733--$40,733
Travel$34,068--$34,068
All Other Expenses$13,180$5,093-$18,273
Office Expenses$17,035--$17,035
Occupancy-$9,609-$9,609
Other Expenses$9,194--$9,194
Fees for Services Accounting-$8,710-$8,710
Insurance-$5,936-$5,936
Fees for Services Legal-$5,635-$5,635
Payroll Taxes$3,856--$3,856
Interest-$3,126-$3,126
Information Technology$2,176--$2,176
Advertising$1,931--$1,931
Total Functional Expenses$407,391$38,109$0$445,500
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Susan and Edgar Weyman Howard are marriedLindsay & Tim O'Brien are married.

Form 990, Part VI, Line 11B: Form 990 Review Process

The board has authorized the President and Secretary to review and approve the 990 prior to filing the return and the board receives a copy of the final document.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The review of the financial statements presented by the Treasurer and annual statement executed by each board member and officer.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Approval by resolution of the independent Directors who are not related or who are not affiliated with the person receiving compensation

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Love Defined
EIN
83-2046543
Phone
8586839770
Address
3451 VIA MONTEBELLO 192-207, CARLSBAD, CA 92009

Signing Officer

Name
Susan Howard
Title
President
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Fischer & Ritchey LLP
Address
950 BOARDWALK STE 201, SAN MARCOS, CA 92078
Preparer
Barbara Fischer
Phone
7604711100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Adopt a family holiday and Birthday Giving was established to help families with holiday food and gift needs and school needs. Also COVID care was included that helped families with children with their rent, foo and utilities (Approx. 18 families benefitted - 4,156 people.) OTHER PROGRAM SERVICES 5: A second school was built in the country of Myanmar to help under privileged children as well as troubled teens. This school also was used as a community center from which the community was fed and cared for. The expenses include the cost of building the school and leadership residence, food and community care and support for leadership.

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IRS990/ProgSrvcAccomActy3Grp/Desc0Online support (Including monthly financial support as well as training) for two orphanages (Home of Faith) and their leadership and a Bible College (BTCS) and its leadership staff in Bangalore India.($30,000) A team of young leadership were brought from the USA to be trained in leadership and development in this area of need. This team led meetings and mentored one on one as they educated the students and leaders in spiritual principles and general life and success principles. Also, there was a program developed to teach the older students skills for furthering their education, job status, etc. (19,3020Additional care was given through encouragement and financial help because of COVID as many syuffered throught the lack of work and the need for food and education.(Approx. 324 benefitted)($27,198)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Adopt a family holiday and Birthday Giving was established to help families with holiday food and gift needs and school needs. Also COVID care was included that helped families with children with their rent, foo and utilities (Approx. 18 families benefitted - 4,156 people.) OTHER PROGRAM SERVICES 5: A second school was built in the country of Myanmar to help under privileged children as well as troubled teens. This school also was used as a community center from which the community was fed and cared for. The expenses include the cost of building the school and leadership residence, food and community care and support for leadership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Susan and Edgar Weyman Howard are marriedLindsay & Tim O'Brien are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board has authorized the President and Secretary to review and approve the 990 prior to filing the return and the board receives a copy of the final document.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The review of the financial statements presented by the Treasurer and annual statement executed by each board member and officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Approval by resolution of the independent Directors who are not related or who are not affiliated with the person receiving compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/USAddress/AddressLine1Txt03451 VIA MONTEBELLO 192-207
IRS990/USAddress/CityNm0CARLSBAD
IRS990/USAddress/StateAbbreviationCd0CA
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IRS990/WebsiteAddressTxt0WWW.GUIDESTAR.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN HOWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOVE DEFINED
ReturnHeader/Filer/BusinessNameControlTxt0LOVE

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