2021-04-14T17:29:04-07:00 2020-12-31 455395973 David Jin CPA PC 420 EXCHANGE STE 250 IRVINE CA 92602 990 2020-01-01 833569436 LOVING BY SERVING LOVI 2132498774 11801 KENSINGTON RD LOS ALAMITOS CA 90720 DO GI KIM CEO 2021-04-14 true DO GI KIM 999009999 JUNGHOON DAVID JIN CPA P00953661 7145058377 0 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z X DO GI KIM 11801 KENSINGTON RD LOS ALAMITOS CA 90720 304624 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 3 0 0 105000 304624 0 0 105000 304624 8400 0 96902 0 0 11088 19030 11088 124332 93912 180292 93912 279940 5736 93912 274204 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 120990 8400 304624 Loving by Serving has been providing food and gospel for the elderly residents in the city of Los Angeles around Koreatown. In addition, Loving by Serving has been providing food and educational supplies to a missionary in Mek'ele, Ethiopia. Loving by Serving had several meetings to establish educational program at Christian schools to spread love and promote the Gospel of God. 120990 true true false false false false false false false false true false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 false 3 true false false false false false false false 0 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 LOS ALAMITOS CA 90720 X DO GI KIM CEO 30.00 0.00 X 0 0 0 JONG HEE LEE Secretary 30.00 0.00 X 0 0 0 0 false false false 0 0 DONATION 900099 304624 304624 304624 0 0 0 0 0 0 0 0 0 304624 304624 0 8400 8400 0 0 0 0 89333 89333 0 0 7569 7569 0 0 3050 3050 0 0 0 205 205 0 5268 5244 24 0 0 0 0 0 0 0 0 4188 4188 6256 6256 Postage and Shipping 63 63 0 124332 120990 3342 0 93912 242252 0 0 0 0 0 0 0 0 41875 4188 37687 0 0 0 0 1 93912 279940 5736 0 5736 X 93912 274204 93912 274204 93912 279940 180292 X false false false X 105000 303035 408035 0 0 0 0 105000 303035 408035 0 0 408035 0 0 0 0 105000 303035 408035 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41875 4188 37687 37687 false 0 0 Form 990, Part VI, Line 11b: Form 990 Review Process 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 arrangement. Loving by Serving will file the Form 990 upon the approval of the Board. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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 date 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 conflict 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, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Other officer or key employee compensation is reviewed by the same process of CEO, Executive director, and top management for compensation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available 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.