Civic Intelligence

Loving by Serving

990 • Fiscal year 2022 • EIN 83-3569436

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 12, 2023

11801 Kensington RdRossmoor, CA 90720

(213) 249-8774

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

Higher debt load relative to assets than 4% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

7th percentile

0.01x

Higher debt load relative to revenue than 7% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

11th percentile

-21%

Higher net margin than 11% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

16th percentile

$120,602

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 38.6% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

48th percentile

-0.2%

Faster asset growth than 48% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Down

$38,174,689

Down $61,749 (-0.2%) from 2021

Net Assets

Down

$38,171,022

Down $65,416 (-0.2%) from 2021

Liabilities

Up

$3,667

Up $3,667 from 2021

Revenue

Down

$312,611

Down $37,989,962 (-99%) from 2021

Expenses

Up

$378,027

Up $37,688 (+11%) from 2021

Net Income

Down

-$65,416

Down $38,027,650 (-100%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$38,174,689
Liabilities$3,667
Net Assets$38,171,022

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$312,611
Expenses$378,027
Net Income-$65,416
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 12, 2023
Return Version
2022v5.0
Gross Receipts
$312,611
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
Cash and Non-Interest-Bearing Accounts$403,411$353,152▼ $50,259
Land, Buildings, and Equipment, Net$29,312$20,937▼ $8,375
Total Assets$38,236,438$38,174,689▼ $61,749
Other Assets Total$3,715$600▼ $3,115
Liabilities
Other Liabilities-$3,667-
Total Liabilities$0$3,667▲ $3,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,236,438$38,171,022▼ $65,416
Total Net Assets Fund Balance$38,236,438$38,171,022▼ $65,416
Total Liabilities and Net Assets / Fund Balance$38,236,438$38,174,689▼ $61,749

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,937$20,938$41,875
Other Securities$37,800,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hyejin KimSecretaryFT$120,602$120,602

Board Members and Trustees

NameTitle
Do Gi KimCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$1,886
Program Service Revenue
$10,060
Investment Income
$300,665
Other Revenue
$0
All Other Contributions
$1,886
Change in Net Assets
$-65,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$289,775
Other Expenses$87,052
Grants and Similar Amounts Paid$1,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$254,220--$254,220
Office Expenses-$25,332-$25,332
Payroll Taxes$25,241--$25,241
Insurance$22,525$1,485-$24,010
Occupancy-$19,813-$19,813
Pension Plan Contributions$10,314--$10,314
Depreciation Depletion$8,375--$8,375
Fees for Services Other-$4,001-$4,001
Fees for Services Legal-$2,950-$2,950
Fees for Services Accounting-$2,025-$2,025
Grants to Domestic Individuals$1,200--$1,200
Payment Travel Entrtnmnt Publicly Ofcl-$335-$335
Other Expenses$120--$120
Information Technology-$89-$89
Interest$2--$2
Total Functional Expenses$321,997$56,030$0$378,027
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$3,667
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
2023-09-12

Organization Details

Principal Officer
Do Gi Kim
Formed
2019
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
9

Preparer

Firm
Paul S Joo CPA
Address
12966 EUCLID STREET SUITE 210, GARDEN GROVE, CA 92840
Preparer
Paul S Joo CPA
Phone
7145371200
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 Appendix322 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AllOtherContributionsAmt01886
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0DO GI KIM
IRS990/BooksInCareOfDetail/PhoneNum02132498774
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011801 KENSINGTON RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROSSMOOR
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd090720
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0403411
IRS990/CashNonInterestBearingGrp/EOYAmt0353152
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01886
IRS990/CYGrantsAndSimilarPaidAmt01200
IRS990/CYInvestmentIncomeAmt0300665
IRS990/CYOtherExpensesAmt087052
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt010060
IRS990/CYRevenuesLessExpensesAmt0-65416
IRS990/CYSalariesCompEmpBnftPaidAmt0289775
IRS990/CYTotalExpensesAmt0378027
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0312611
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08375
IRS990/DepreciationDepletionGrp/TotalAmt08375
IRS990/Desc0SERVANT 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0321997
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02025
IRS990/FeesForServicesAccountingGrp/TotalAmt02025
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02950
IRS990/FeesForServicesLegalGrp/TotalAmt02950
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt04001
IRS990/FeesForServicesOtherGrp/TotalAmt04001
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0HYEJIN KIM
IRS990/Form990PartVIISectionAGrp/PersonNm1DO GI KIM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0120602
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantAmt01200
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01200
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01200
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0312611
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt089
IRS990/InformationTechnologyGrp/TotalAmt089
IRS990/InsuranceGrp/ManagementAndGeneralAmt01485
IRS990/InsuranceGrp/ProgramServicesAmt022525
IRS990/InsuranceGrp/TotalAmt024010
IRS990/InterestGrp/ProgramServicesAmt02
IRS990/InterestGrp/TotalAmt02
IRS990/InvestmentIncomeGrp/ExclusionAmt0300665
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0300665
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt037800000
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt037800000
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt020938
IRS990/LandBldgEquipBasisNetGrp/BOYAmt029312
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020937
IRS990/LandBldgEquipCostOrOtherBssAmt041875
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt038236438
IRS990/NetAssetsOrFundBalancesEOYAmt038171022
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt038236438
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt038171022
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt019813
IRS990/OccupancyGrp/TotalAmt019813
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025332
IRS990/OfficeExpensesGrp/TotalAmt025332
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03715
IRS990/OtherAssetsTotalGrp/EOYAmt0600
IRS990/OtherExpensesGrp/Desc0PENALTIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0120
IRS990/OtherExpensesGrp/TotalAmt0120
IRS990/OtherLiabilitiesGrp/EOYAmt03667
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0254220
IRS990/OtherSalariesAndWagesGrp/TotalAmt0254220
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt025241
IRS990/PayrollTaxesGrp/TotalAmt025241
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010314
IRS990/PensionPlanContributionsGrp/TotalAmt010314
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DO GI KIM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION DUES
IRS990/ProgramServiceRevenueGrp/Desc1TEXT BOOK
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09730
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09730
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1330
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt037801397
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt06000
IRS990/PYInvestmentIncomeAmt0500374
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt0335
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt0335
IRS990/PYOtherExpensesAmt074187
IRS990/PYProgramServiceRevenueAmt0802
IRS990/PYRevenuesLessExpensesAmt037962234
IRS990/PYSalariesCompEmpBnftPaidAmt0260152
IRS990/PYTotalExpensesAmt0340339
IRS990/PYTotalRevenueAmt038302573
IRS990/ReconcilationRevenueExpnssAmt0-65416
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0312611
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01886
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt037801397
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0303035
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0105000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt038211318
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0300665
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0500374
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0801039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt010060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0803
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01589
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt012452
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0300665
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0500374
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0801039
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt038223770
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt011946
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt037802200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0304624
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0105000
IRS990ScheduleA/Total509Grp/TotalAmt038223770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0312611
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt038302574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0304624
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0105000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt039024809
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020937
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020938
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041875
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03667
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt037800000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CICINDELAE INC
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020937
IRS990ScheduleD/TotalBookValueSecuritiesAmt037800000
IRS990ScheduleD/TotalLiabilityAmt03667
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt038236438
IRS990/TotalAssetsEOYAmt038174689
IRS990/TotalAssetsGrp/BOYAmt038236438
IRS990/TotalAssetsGrp/EOYAmt038174689
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01886
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056030
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321997
IRS990/TotalFunctionalExpensesGrp/TotalAmt0378027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt03667
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03667
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038236438
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038171022
IRS990/TotalProgramServiceExpensesAmt0321997
IRS990/TotalProgramServiceRevenueAmt010060
IRS990/TotalReportableCompFromOrgAmt0120602
IRS990/TotalRevenueGrp/ExclusionAmt0300665
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010060
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312611
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt038236438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038174689
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011801 KENSINGTON RD
IRS990/USAddress/CityNm0ROSSMOOR
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090720
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0LOVINGBYSERVING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DO GI KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02132498774
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOVING BY SERVING
ReturnHeader/Filer/BusinessNameControlTxt0LOVI
ReturnHeader/Filer/EIN0833569436
ReturnHeader/Filer/PhoneNum02132498774
ReturnHeader/Filer/USAddress/AddressLine1Txt011801 KENSINGTON RD
ReturnHeader/Filer/USAddress/CityNm0ROSSMOOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090720
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
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/PhoneNum07145371200
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL S JOO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-09-16T19:55:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DO GI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KIM
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings