Liabilities / Assets
4th percentile
Higher debt load relative to assets than 4% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
4th percentile
Higher debt load relative to assets than 4% of similar nonprofits.
Liabilities / Revenue
7th percentile
Higher debt load relative to revenue than 7% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
16th percentile
Higher top officer pay than 16% of similar nonprofits.
Top officer pay equals 38.6% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $20,937 | $20,938 | $41,875 |
| Other Securities | $37,800,000 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Hyejin Kim | Secretary | FT | $120,602 | $120,602 |
| Name | Title |
|---|---|
| Do Gi Kim | CEO |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Tax Payable | $3,667 |
“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.”
“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.”
“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.”
“Other officer or key employee compensation is reviewed by the same process of ceo, executive director, and top management for compensation.”
“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.”
“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.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 1886 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DO GI KIM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2132498774 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11801 KENSINGTON RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROSSMOOR |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90720 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 403411 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 353152 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1886 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1200 |
| IRS990/CYInvestmentIncomeAmt | 0 | 300665 |
| IRS990/CYOtherExpensesAmt | 0 | 87052 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 10060 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -65416 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 289775 |
| IRS990/CYTotalExpensesAmt | 0 | 378027 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 312611 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8375 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8375 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 321997 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2025 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2025 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2950 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2950 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 4001 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4001 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HYEJIN KIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DO GI KIM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 120602 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2019 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantAmt | 0 | 1200 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 1200 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 1200 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 312611 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 89 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 89 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1485 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 22525 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24010 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 2 |
| IRS990/InterestGrp/TotalAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 300665 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 300665 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 37800000 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 37800000 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 20938 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 29312 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 20937 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 41875 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 38236438 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 38171022 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 38236438 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 38171022 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 19813 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 19813 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 25332 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 25332 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3715 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 600 |
| IRS990/OtherExpensesGrp/Desc | 0 | PENALTIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 120 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 120 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3667 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 254220 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 254220 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 25241 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25241 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 10314 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10314 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DO GI KIM |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TEXT BOOK |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9730 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 330 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9730 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 330 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 37801397 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 6000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 500374 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt | 0 | 335 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 335 |
| IRS990/PYOtherExpensesAmt | 0 | 74187 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 802 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 37962234 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 260152 |
| IRS990/PYTotalExpensesAmt | 0 | 340339 |
| IRS990/PYTotalRevenueAmt | 0 | 38302573 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -65416 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 312611 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1886 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 37801397 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 303035 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 105000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 38211318 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 300665 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 500374 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 801039 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 10060 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 803 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1589 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 12452 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 300665 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 500374 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 801039 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 38223770 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 11946 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 37802200 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 304624 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 105000 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 38223770 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 312611 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 38302574 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 304624 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 105000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 39024809 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 20937 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 20938 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 41875 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3667 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX PAYABLE |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 37800000 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | CICINDELAE INC |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 20937 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 37800000 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3667 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OTHER OFFICER OR KEY EMPLOYEE COMPENSATION IS REVIEWED BY THE SAME PROCESS OF CEO, EXECUTIVE DIRECTOR, AND TOP MANAGEMENT FOR COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.