LOVING BY SERVING: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LOVING BY SERVING (EIN 83-3569436)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202423209349315232
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T15:10:50-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204259760 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL S JOO CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12966 EUCLID STREET SUITE 210 | AddressLine1Txt |
| City | GARDEN GROVE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92840 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833569436 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOVING BY SERVING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOVI | BusinessNameControlTxt |
| Phone | 2132498774 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11801 KENSINGTON RD | AddressLine1Txt |
| City | ROSSMOOR | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90720 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DO GI KIM | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2132498774 | PhoneNum |
| Signature | 2024-11-10 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL S JOO CPA | PreparerPersonNm |
| PTIN | P00637893 | PTIN |
| Phone | 7145371200 | PhoneNum |
| Preparation | 2024-11-07 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DO GI KIM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11801 KENSINGTON RD | AddressLine1Txt |
| City | ROSSMOOR | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,635 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | LOVINGBYSERVING.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 2 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,886 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,060 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,635 | CYProgramServiceRevenueAmt |
| PY Investment Income | $300,665 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $312,611 | PYTotalRevenueAmt |
| CY Total Revenue | $10,635 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,200 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $289,775 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $244,747 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $87,052 | PYOtherExpensesAmt |
| CY Other Expenses | $73,047 | CYOtherExpensesAmt |
| PY Total Expenses | $378,027 | PYTotalExpensesAmt |
| CY Total Expenses | $317,794 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$65,416 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$307,159 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,174,689 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,870,706 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,667 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,843 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,171,022 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $37,863,863 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $264,699 | ExpenseAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $264,699 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 2 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DO GI KIM | PersonNm |
| Phone | 2132498774 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11801 KENSINGTON RD | AddressLine1Txt |
| City | ROSSMOOR | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90720 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| HYEJIN KIM | |||||
| SECRETARY | 26.70 | Yes (X) | $81,354 | $0 | $0 |
| DO GI KIM | |||||
| CEO | 2.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $81,354 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TUITION DUES | $8,085 | $8,085 |
| PROGRAM SERVICE FEES | $2,435 | $2,435 |
| TEXT BOOK | $115 | $115 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,635 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,635 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,635 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,592 | TotalAmt |
| Program Services | $215,592 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,890 | TotalAmt |
| Program Services | $8,890 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,590 | TotalAmt |
| Program Services | $1,590 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,675 | TotalAmt |
| Program Services | $18,675 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,570 | TotalAmt |
| Program Services | $1,200 | ProgramServicesAmt |
| Management And General | $6,370 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,186 | TotalAmt |
| Program Services | $10,377 | ProgramServicesAmt |
| Management And General | $1,809 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,484 | TotalAmt |
| Management And General | $6,484 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,337 | TotalAmt |
| Management And General | $12,337 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,825 | TotalAmt |
| Management And General | $5,825 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,375 | TotalAmt |
| Program Services | $8,375 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,692 | TotalAmt |
| Management And General | $19,692 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PENALTIES | Desc |
| Total | $578 | TotalAmt |
| Management And General | $578 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,794 | TotalAmt |
| Program Services | $264,699 | ProgramServicesAmt |
| Management And General | $53,095 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,152 | BOYAmt |
| EOY | $17,544 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $40,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $41,875 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,313 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,937 | BOYAmt |
| EOY | $12,562 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,800,000 | BOYAmt |
| EOY | $37,800,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600 | BOYAmt |
| EOY | $600 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,174,689 | BOYAmt |
| EOY | $37,870,706 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,667 | BOYAmt |
| EOY | $6,843 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,667 | BOYAmt |
| EOY | $6,843 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,171,022 | BOYAmt |
| EOY | $37,863,863 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,171,022 | BOYAmt |
| EOY | $37,863,863 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,174,689 | BOYAmt |
| EOY | $37,870,706 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$307,159 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $303,035 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,801,397 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,886 | CurrentTaxYearMinus1YearAmt |
| Total | $38,211,318 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,589 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $803 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,060 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,635 | CurrentTaxYearAmt |
| Total | $23,087 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $304,624 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,802,200 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,946 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,635 | CurrentTaxYearAmt |
| Total | $38,234,405 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $38,234,405 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $500,374 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $300,665 | CurrentTaxYearMinus1YearAmt |
| Total | $801,039 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $500,374 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $300,665 | CurrentTaxYearMinus1YearAmt |
| Total | $801,039 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $304,624 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,302,574 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $312,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,635 | CurrentTaxYearAmt |
| Total | $39,035,444 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97950 | PublicSupportCY509Pct |
| Investment Income CY | 0.02000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,875 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,313 | DepreciationAmt |
| Book Value | $12,562 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,562 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CICINDELAE INC | Desc |
| Book Value | $37,800,000 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $37,800,000 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| PAYROLL LAIBILTY | $4,003 |
| PAYROLL TAX PAYABLE | $2,566 |
| CREDIT CARD PAYABLE | $220 |
| PENSION PAYABLE | $54 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,843 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| 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. |
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