2020-07-15T22:20:32-04:00 2019-12-31 472893645 I&I ACCOUNTANCY CORPORATION 3580 Wilshire Blvd Ste 1460 Los Angeles CA 90010 990 2019-01-17 833569436 LOVING BY SERVING LOVI 17777 Center Court Dr N Ste 250 Cerritos CA 90703 DO GI KIM CEO 2132498774 2020-07-13 false HOSEOK LEE P01415930 2132819262 2020-07-15 76.217.164.151 2020-07-15 22:21:40 9582972020197orhvcuk 2020-07-15 P 8CE2A518D770CAE943A079C50585055DABE5FC13 8CE2A518D770CAE943A079C50585055DABE5FC13 2019 2021-01-29 14:40:06Z X X DO GI KIM 105000 false X X 2019 CA 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. 2 2 0 0 0 0 105000 0 0 105000 0 0 0 0 0 11088 11088 93912 93912 0 93912 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. false false 11088 105000 Loving by Serving Provided food and information for the mission for elder people in Los Angeles Koreatown.Loving by Serving provided food, an eudcational supplies to a missionary in Mekele, Ethiopia. Loving by Serving had several meetings to establish educational program and Christian Schools. To promote the Gospel of God. 11088 true 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 false false false false false false false false false false false false false true 0 0 true 0 true false false false false false false false false false 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 CA X DO GI KIM 2132498774 17777 Center Court Dr N Ste 250 Cerritos CA 90703 X DO GI KIM CEO 0.00 0.00 X 0 0 0 JONG HEE LEE SECRETARY 0.00 0.00 X 0 0 0 0 0 0 0 false false false Missionary 900099 105000 105000 105000 105000 105000 0 0 548 548 Food donation to public 10540 10540 11088 11088 0 0 93912 0 93912 0 0 X 93912 0 93912 0 93912 93912 0 X false false false X 105000 105000 105000 105000 105000 0 0 105000 105000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990 governing body review Part VI line 11 Loving by Serving has a borad meeting to review the Form 990 in advance of the due date for its filing. The Board reviews the draft in terms of purpose of mission and financial information, and compensation arrangement with personnel. With the apprvoal of the Board, Loving by Serving files the Form 990. Conflict of interest policy compliance Part VI line 12c The purpose of the conflict of interest policy is to protect Loving by Servings interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or trustee of the Organization or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations. Loving by Serving provide the detail document upon request. CEO executive director top management comp Part VI line 15a The annual process for determining compensation is as follows: The Nonprofit 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.Board Approval. The executive committee will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees or consultants) based on a review of comparability data. For example, the Executive Committee will secure data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following 1.Salary and benefit compensation studies 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; and4.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 it reached its decisions, including the data on which it relied, in minutes of the meeting 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 relied upon and how the data was obtained; andd) 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 with 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 operate independently without undue influence from the Executive Director. Other officer or key employee compensation Part VI line 15b Other officer or key employee compensation is reviewed on the same process of CEO, Executive director and, top management for compensation. Governing documents etc available to public Part VI line 19 Loving by Serving is going to make a website for availability of governing documents. Before the complete website, the docuement is available upon request.