2023-09-16T19:55:55-04:00 2022-12-31 204259760 PAUL S JOO CPA 12966 EUCLID STREET SUITE 210 GARDEN GROVE CA 92840 990 2022-01-01 833569436 LOVING BY SERVING LOVI 2132498774 11801 KENSINGTON RD ROSSMOOR CA 90720 DO GI KIM CEO 2132498774 2023-09-12 DO GI KIM XXX-XX-XXXX false PAUL S JOO CPA P00637893 7145371200 2023-09-11 X 2022 2023-04-26 12:10:37Z DO GI KIM 11801 KENSINGTON RD ROSSMOOR CA 90720 312611 false X LOVINGBYSERVING.ORG X 2019 CA 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. 2 2 9 0 37801397 1886 802 10060 500374 300665 0 38302573 312611 6000 1200 0 260152 289775 0 0 74187 87052 340339 378027 37962234 -65416 38236438 38174689 3667 38236438 38171022 X 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. false false 321997 1200 312611 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. 321997 true false false false false false false false false false true true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 9 true false false false false false false false false X 2 2 false false false false false false false true true false false true true true true true true true true false X DO GI KIM 2132498774 11801 KENSINGTON RD ROSSMOOR CA 90720 HYEJIN KIM SECRETARY 40.00 X 120602 0 0 DO GI KIM CEO 2.00 X 0 0 0 120602 1 false false false 1886 1886 TUITION DUES 9730 9730 TEXT BOOK 330 330 10060 300665 300665 312611 10060 300665 1200 1200 254220 254220 10314 10314 25241 25241 2950 2950 2025 2025 4001 4001 25332 25332 89 89 19813 19813 335 335 2 2 8375 8375 24010 22525 1485 PENALTIES 120 120 378027 321997 56030 0 403411 353152 41875 20938 29312 20937 37800000 37800000 3715 600 38236438 38174689 3667 0 3667 X 38236438 38171022 38236438 38171022 38236438 38174689 -65416 X false false X 105000 303035 37801397 1886 38211318 1589 803 10060 12452 105000 304624 37802200 11946 38223770 38223770 500374 300665 801039 500374 300665 801039 105000 304624 38302574 312611 39024809 X 41875 20938 20937 20937 CICINDELAE INC 37800000 F 37800000 PAYROLL TAX PAYABLE 3667 3667 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.