Civic Intelligence

Loving by Serving

EIN 83-3569436 • 501(c)3 • Rossmoor, CA

Profile

The primary objective of loving by serving is to spread the love of god by providing free education to children who are in need. Loving by serving also provides food, education, and financial support to a missionary outside the states to operate a christian school program.

11801 Kensington RdRossmoor, CA 90720

lovingbyserving.org

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

3rd percentile

-111%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

30th percentile

-0.0%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-56%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$37,858,663

Down $12,043 (-0.0%) from 2023

Liabilities

Down

$0

Down $6,843 (-100%) from 2023

Net Assets

Down

$37,858,663

Down $5,200 (-0.0%) from 2023

Revenue

Down

$4,667

Down $5,968 (-56%) from 2023

Expenses

Down

$9,867

Down $307,927 (-97%) from 2023

Net Income

Up

-$5,200

Up $301,959 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2019: $93,912Liabilities 2019: $0Net Assets 2019: $93,9122019Assets 2020: $279,940Liabilities 2020: $5,736Net Assets 2020: $274,2042020Assets 2021: $38,236,438Liabilities 2021: $0Net Assets 2021: $38,236,4382021Assets 2022: $38,174,689Liabilities 2022: $3,667Net Assets 2022: $38,171,0222022Assets 2023: $37,870,706Liabilities 2023: $6,843Net Assets 2023: $37,863,8632023Assets 2024: $37,858,663Liabilities 2024: $0Net Assets 2024: $37,858,6632024

Highlighted filing

2024

Assets$37,858,663
Liabilities$0
Net Assets$37,858,663

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2019: $105,000Expenses 2019: $11,088Net Income 2019: $93,9122019Revenue 2020: $304,624Expenses 2020: $124,332Net Income 2020: $180,2922020Revenue 2021: $38,302,573Expenses 2021: $340,339Net Income 2021: $37,962,2342021Revenue 2022: $312,611Expenses 2022: $378,027Net Income 2022: -$65,4162022Revenue 2023: $10,635Expenses 2023: $317,794Net Income 2023: -$307,1592023Revenue 2024: $4,667Expenses 2024: $9,867Net Income 2024: -$5,2002024

Highlighted filing

2024

Revenue$4,667
Expenses$9,867
Net Income-$5,200

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$4,667
Mission and Program Overview

Mission

The primary objective of Loving by Serving is to speread the love of God by providing fee education to children. Loving by Serving provides food, educational program and financial support to a missionary in order to operate an school program.

The primary objective of loving by serving is to spread the love of god by providing free education to children who are in need. Loving by serving also provides food, education, and financial support to a missionary outside the states to operate a christian school program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$37,800,000$37,800,000→ $0
Other Notes and Loans Receivable, Net$40,000$52,000▲ $12,000
Land, Buildings, and Equipment, Net$12,562$4,187▼ $8,375
Cash and Non-Interest-Bearing Accounts$17,544$2,476▼ $15,068
Total Assets$37,870,706$37,858,663▼ $12,043
Other Assets Total$600--
Liabilities
Other Liabilities$6,843--
Total Liabilities$6,843$0▼ $6,843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,863,863$37,858,663▼ $5,200
Total Net Assets Fund Balance$37,863,863$37,858,663▼ $5,200
Total Liabilities and Net Assets / Fund Balance$37,870,706$37,858,663▼ $12,043

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,187$37,688$41,875
Other Securities$37,800,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Do Gi KimCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$4,667
Change in Net Assets
$-5,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,867
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
Depreciation Depletion$8,375--$8,375
Fees for Services Other-$646-$646
Information Technology-$576-$576
Office Expenses-$270-$270
Total Functional Expenses$8,375$1,492$0$9,867
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
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
Yes
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, Page 6, Part VI, Line 11B

Loving by serving has a board meeting to review the form 990 prior to the tax filing due date. The board carefully reviews the draft in terms of the purpose of mission, financial status, and compensation arrangment. Loving by serving will file the form 990 upon the approval of the board.

Form 990, Page 6, Part VI, Line 12C

The purpose of the conflict of interest policy is to protect loving by serving's operational interest by preventing any unlawful private interest of a single officer or trustee of the organization. This policy is intended to supplement, but not to replace any applicable state or federal laws governing conflict of interest applicable to nonprofit charitable organizations. Loving by serving can provide detailed document upon request.

Form 990, Page 6, Part VI, Line 15A

The process to determine annual monetary compensation is as follows : the nonprofit organization shall either the full board or a compensation committee/executive committee annually evaluate the executive director on his/her performance and ask for his/her input on matters of performance and compensation. The executive committee will obtain research and information to make a recommendation to the entire board members for the compensation ( salary and benefits) of the executive director ( and other highly compensated employees or consultants) based on the review of comparability data. For example, the executive committee will secure data that tracks compensation levels and benefits for similarly qualified individuals in comparable positions at other similar organizations. This data may include the following: 1. Salary and benefit compensation studies performed by independent sources; 2. Written job offers for positions at similar organizations; 3. Documented telephone calls about similar positions at both nonprofit and for-profit organizations; and 4. Information obtained from the irs form 990 filings of similar organizations. Concurrent documentation: to approve the compensation for the executive director (and other highly compensated employees and consultants) the board must document how the final decision was made,including the data on which it relied from the meeting minutes, during which the compensation was approved. Documentation will include: a) a description of the compensation and benefits and the data it was approved: b) the members of the board who were present during the discussion about compensation and benefits, and the results of the vote; c) a description of the comparability data and how the data was obtained; and d) any actions taken (such as abstaining from discussion and vote) with respect to consideration of the compensation by anyone who is otherwise a member of the board, but who had a confilict of interest in respect to the decision on the compensation and benefits. Independence in setting compensation: the chair of the board of directors, who is a volunteer and not compensated by the nonprofit, will independently operate without undue influence from the executive director.

Form 990, Page 6, Part VI, Line 15B

Other officer or key employee compensation is reviewed by the same process of ceo, executive director, and top management for compensation.

Form 990, Page 6, Part VI, Line 19

Loving by serving is going to create a user friendly website for available governing documents. Before the completion of such website, the document is available upon request.

Filing and Contact Details

Filer

Filer Name
Loving by Serving
EIN
83-3569436
Phone
2132498774
Address
11801 KENSINGTON RD, ROSSMOOR, CA 90720

Signing Officer

Name
Do Gi Kim
Title
CEO
Phone
2132498774
Signed
2025-11-05

Organization Details

Principal Officer
Do Gi Kim
Formed
2019
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Paul S Joo CPA
Address
12966 EUCLID STREET SUITE 210, GARDEN GROVE, CA 92840
Preparer
Paul S Joo CPA
Phone
8444771234
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary objective of loving by serving is to spread the love of god by providing free education to children who are in need. Loving by serving also provides food, education, and financial support to a missionary outside the states to operate a christian school program.

Form 990, Page 2, Part III, Line 4A

Servant leaders christian academy and servant leaders christian academy milton are affiliated with the non-profit organization loving by serving and are christian schools accredited by accreditation international (ai) and the national council for private school accreditation (ncpsa). Both campuses provide bju press christian classroom online (cco) and synchronous project-based learning (pbl), integrating language arts, science, social studies, math, and bible for grades k-12. The combination of these instructional methods in an in-person, virtual, or hybrid setting encourages students to be accountable, innovative, and creative in their academic development. Our students also benefit from extracurricular activities, such as chapel, the i can serve club, student council, virtual field trips, and other hands-on experiences. Teachers, as servant leaders, are responsible for providing biblical worldview lessons and are accountable for planting, watering, and tending in order for students to harvest the fruit of knowledge and understanding in christ.

Raw XML Appendix279 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY OBJECTIVE OF LOVING BY SERVING IS TO SPREAD THE LOVE OF GOD BY PROVIDING FREE EDUCATION TO CHILDREN WHO ARE IN NEED. LOVING BY SERVING ALSO PROVIDES FOOD, EDUCATION, AND FINANCIAL SUPPORT TO A MISSIONARY OUTSIDE THE STATES TO OPERATE A CHRISTIAN SCHOOL PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SERVANT LEADERS CHRISTIAN ACADEMY AND SERVANT LEADERS CHRISTIAN ACADEMY MILTON ARE AFFILIATED WITH THE NON-PROFIT ORGANIZATION LOVING BY SERVING AND ARE CHRISTIAN SCHOOLS ACCREDITED BY ACCREDITATION INTERNATIONAL (AI) AND THE NATIONAL COUNCIL FOR PRIVATE SCHOOL ACCREDITATION (NCPSA). BOTH CAMPUSES PROVIDE BJU PRESS CHRISTIAN CLASSROOM ONLINE (CCO) AND SYNCHRONOUS PROJECT-BASED LEARNING (PBL), INTEGRATING LANGUAGE ARTS, SCIENCE, SOCIAL STUDIES, MATH, AND BIBLE FOR GRADES K-12. THE COMBINATION OF THESE INSTRUCTIONAL METHODS IN AN IN-PERSON, VIRTUAL, OR HYBRID SETTING ENCOURAGES STUDENTS TO BE ACCOUNTABLE, INNOVATIVE, AND CREATIVE IN THEIR ACADEMIC DEVELOPMENT. OUR STUDENTS ALSO BENEFIT FROM EXTRACURRICULAR ACTIVITIES, SUCH AS CHAPEL, THE I CAN SERVE CLUB, STUDENT COUNCIL, VIRTUAL FIELD TRIPS, AND OTHER HANDS-ON EXPERIENCES. TEACHERS, AS SERVANT LEADERS, ARE RESPONSIBLE FOR PROVIDING BIBLICAL WORLDVIEW LESSONS AND ARE ACCOUNTABLE FOR PLANTING, WATERING, AND TENDING IN ORDER FOR STUDENTS TO HARVEST THE FRUIT OF KNOWLEDGE AND UNDERSTANDING IN CHRIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOVING BY SERVING HAS A BOARD MEETING TO REVIEW THE FORM 990 PRIOR TO THE TAX FILING DUE DATE. THE BOARD CAREFULLY REVIEWS THE DRAFT IN TERMS OF THE PURPOSE OF MISSION, FINANCIAL STATUS, AND COMPENSATION ARRANGMENT. LOVING BY SERVING WILL FILE THE FORM 990 UPON THE APPROVAL OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT LOVING BY SERVING'S OPERATIONAL INTEREST BY PREVENTING ANY UNLAWFUL PRIVATE INTEREST OF A SINGLE OFFICER OR TRUSTEE OF THE ORGANIZATION. THIS POLICY IS INTENDED TO SUPPLEMENT, BUT NOT TO REPLACE ANY APPLICABLE STATE OR FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NONPROFIT CHARITABLE ORGANIZATIONS. LOVING BY SERVING CAN PROVIDE DETAILED DOCUMENT UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS TO DETERMINE ANNUAL MONETARY COMPENSATION IS AS FOLLOWS : THE NONPROFIT ORGANIZATION SHALL EITHER THE FULL BOARD OR A COMPENSATION COMMITTEE/EXECUTIVE COMMITTEE ANNUALLY EVALUATE THE EXECUTIVE DIRECTOR ON HIS/HER PERFORMANCE AND ASK FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. THE EXECUTIVE COMMITTEE WILL OBTAIN RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE ENTIRE BOARD MEMBERS FOR THE COMPENSATION ( SALARY AND BENEFITS) OF THE EXECUTIVE DIRECTOR ( AND OTHER HIGHLY COMPENSATED EMPLOYEES OR CONSULTANTS) BASED ON THE REVIEW OF COMPARABILITY DATA. FOR EXAMPLE, THE EXECUTIVE COMMITTEE WILL SECURE DATA THAT TRACKS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT OTHER SIMILAR ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: 1. SALARY AND BENEFIT COMPENSATION STUDIES PERFORMED BY INDEPENDENT SOURCES; 2. WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; 3. DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND 4. INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. CONCURRENT DOCUMENTATION: TO APPROVE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR (AND OTHER HIGHLY COMPENSATED EMPLOYEES AND CONSULTANTS) THE BOARD MUST DOCUMENT HOW THE FINAL DECISION WAS MADE,INCLUDING THE DATA ON WHICH IT RELIED FROM THE MEETING MINUTES, DURING WHICH THE COMPENSATION WAS APPROVED. DOCUMENTATION WILL INCLUDE: A) A DESCRIPTION OF THE COMPENSATION AND BENEFITS AND THE DATA IT WAS APPROVED: B) THE MEMBERS OF THE BOARD WHO WERE PRESENT DURING THE DISCUSSION ABOUT COMPENSATION AND BENEFITS, AND THE RESULTS OF THE VOTE; C) A DESCRIPTION OF THE COMPARABILITY DATA AND HOW THE DATA WAS OBTAINED; AND D) ANY ACTIONS TAKEN (SUCH AS ABSTAINING FROM DISCUSSION AND VOTE) WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE BOARD, BUT WHO HAD A CONFILICT OF INTEREST IN RESPECT TO THE DECISION ON THE COMPENSATION AND BENEFITS. INDEPENDENCE IN SETTING COMPENSATION: THE CHAIR OF THE BOARD OF DIRECTORS, WHO IS A VOLUNTEER AND NOT COMPENSATED BY THE NONPROFIT, WILL INDEPENDENTLY OPERATE WITHOUT UNDUE INFLUENCE FROM THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER OFFICER OR KEY EMPLOYEE COMPENSATION IS REVIEWED BY THE SAME PROCESS OF CEO, EXECUTIVE DIRECTOR, AND TOP MANAGEMENT FOR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LOVING BY SERVING IS GOING TO CREATE A USER FRIENDLY WEBSITE FOR AVAILABLE GOVERNING DOCUMENTS. BEFORE THE COMPLETION OF SUCH WEBSITE, THE DOCUMENT IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08375
IRS990/TotalFunctionalExpensesGrp/TotalAmt09867
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt06843
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037858663
IRS990/TotalProgramServiceExpensesAmt08375
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04667
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037870706
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037858663
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02132498774
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOVING BY SERVING
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204259760
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAUL S JOO CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012966 EUCLID STREET SUITE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GARDEN GROVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092840
ReturnHeader/PreparerPersonGrp/PhoneNum08444771234
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL S JOO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-07T19:45:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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