Loving Service Foundation
Loving Service Foundation consistently maintains low expenses and zero officer compensation, growing assets to over $3.2 million.
EIN: 202875352 · Kailua Kona, HI · NTEE: F60 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $249K |
| Total Expenses | $135K |
| Program Spending | 90% |
| CEO/Top Officer Pay | $3 |
| Net Assets | $3.3M |
| Transparency Score | 95/100 |
Is Loving Service Foundation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Loving Service Foundation directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Loving Service Foundation
Loving Service Foundation (EIN: 202875352) is a nonprofit organization based in Kailua Kona, HI, classified under NTEE code F60. The organization reported total revenue of $249K and total assets of $3.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Loving Service Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Loving Service Foundation is a small nonprofit that has been operating for 21 years, with 12 years of IRS 990 filings on record (2011–2022). Revenue has grown at a compound annual rate of 2.2%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $249K |
| Total Expenses | $135K |
| Surplus / Deficit | +$113K |
| Total Assets | $3.3M |
| Total Liabilities | $7K |
| Net Assets | $3.3M |
| Operating Margin | 45.6% |
| Debt-to-Asset Ratio | 0.2% |
| Months of Reserves | 290.3 months |
Financial Health Grade: A
In 2022, Loving Service Foundation reported a surplus of $113K with revenue exceeding expenses, holds 290.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.2% (very low leverage).
Financial Trends
Over 12 years of filings (2011–2022), Loving Service Foundation's revenue has grown at a compound annual growth rate (CAGR) of 2.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -14.5% | +18.3% | -4.3% |
| 2021 | -0.9% | -6.1% | +5.1% |
| 2020 | -6.5% | -10.1% | +4.2% |
| 2019 | -8.5% | -1.2% | +5.3% |
| 2018 | +3.6% | -1.8% | +8.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Loving Service Foundation with a Mission Score of 95 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 8%
- programs: 90%
- fundraising: 2%
According to IRS 990 filings, Loving Service Foundation allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $113K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.2%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's officers are not compensated, which is highly unusual for an organization with over $3 million in assets and annual revenues approaching $250,000. This suggests a volunteer-driven leadership model.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Loving Service Foundation's IRS 990 filings:
- Lack of detailed expense breakdown (program vs. admin vs. fundraising) in provided summary, making precise efficiency analysis challenging.
Strengths
The following positive indicators were identified for Loving Service Foundation:
- Exceptional financial health with growing assets ($3,275,196 in 2022) and decreasing liabilities ($6,922 in 2022).
- Very low expense ratio relative to revenue (e.g., 54% in 2022).
- Zero reported officer compensation across all filings, indicating a volunteer-driven leadership.
- Consistent revenue generation and asset growth over a decade.
- Strong financial stability and long-term sustainability.
Frequently Asked Questions about Loving Service Foundation
Is Loving Service Foundation a legitimate charity?
Loving Service Foundation (EIN: 202875352) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 95/100. It has 12 years of IRS 990 filings on record. Total revenue: $249K. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Loving Service Foundation spend its money?
Loving Service Foundation directs 90% of its spending to programs and services. Fundraising costs 2%. This exceeds the 65% industry benchmark.
Are donations to Loving Service Foundation tax-deductible?
Loving Service Foundation is registered as a tax-exempt nonprofit (EIN: 202875352). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Loving Service Foundation CEO make?
Loving Service Foundation's highest-compensated officer earns $3 annually. The organization reported $249K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Loving Service Foundation's spending goes to programs?
Loving Service Foundation directs 90% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Loving Service Foundation compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), Loving Service Foundation is above average for NTEE category F60 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Loving Service Foundation located?
Loving Service Foundation is headquartered in Kailua Kona, Hawaii and files with the IRS under EIN 202875352. It is classified under NTEE code F60.
How many years of IRS 990 filings does Loving Service Foundation have?
Loving Service Foundation has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $249K in total revenue.
Is Loving Service Foundation a good charity?
Based on the provided financial data, Loving Service Foundation appears to be a very good charity. It demonstrates exceptional financial health, very low expenses relative to revenue, and a strong commitment to its mission with zero officer compensation reported.
How has Loving Service Foundation's financial health changed over the past decade?
Loving Service Foundation's financial health has steadily improved over the past decade. Its assets have grown from $2,260,668 in 2013 to $3,275,196 in 2022, while liabilities have significantly decreased from $655,665 in 2013 to $6,922 in 2022, indicating strong financial management and stability.
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation across all 12 filings, indicating that its leadership serves on a volunteer basis. This is a significant factor in its low overall expense ratio.
How efficient is Loving Service Foundation with its spending?
Loving Service Foundation is highly efficient with its spending. For example, in 2022, its expenses of $135,377 were only about 54% of its revenue of $248,763, allowing for significant asset growth and demonstrating a lean operational model.
Filing History
IRS 990 filing history for Loving Service Foundation showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2022), Loving Service Foundation's revenue has grown by 27.3%, moving from $195K to $249K. Total assets increased by 85.3% over the same period, from $1.8M to $3.3M. Total functional expenses rose by 106.4%, from $66K to $135K. In its most recent filing year (2022), Loving Service Foundation reported a surplus of $113K, with revenue exceeding expenses. The organization holds $7K in liabilities against $3.3M in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $3.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $249K | $135K | $3.3M | $7K | — | View 990 |
| 2021 | $291K | $114K | $3.4M | $266K | — | View 990 |
| 2020 | $294K | $122K | $3.3M | $277K | — | View 990 |
| 2019 | $314K | $136K | $3.1M | $318K | — | View 990 |
| 2018 | $343K | $137K | $3.0M | $340K | — | View 990 |
| 2017 | $331K | $140K | $2.7M | $321K | — | View 990 |
| 2016 | $342K | $126K | $2.7M | $432K | — | View 990 |
| 2015 | $366K | $125K | $2.6M | $573K | — | View 990 |
| 2014 | $253K | $85K | $2.4M | $645K | — | View 990 |
| 2013 | $120K | $37K | $2.3M | $656K | — | View 990 |
| 2012 | $39K | $28K | $2.1M | $590K | — | View 990 |
| 2011 | $195K | $66K | $1.8M | $258K | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $249K, expenses of $135K, and assets of $3.3M (revenue -14.5% year-over-year).
- 2021: Revenue of $291K, expenses of $114K, and assets of $3.4M (revenue -0.9% year-over-year).
- 2020: Revenue of $294K, expenses of $122K, and assets of $3.3M (revenue -6.5% year-over-year).
- 2019: Revenue of $314K, expenses of $136K, and assets of $3.1M (revenue -8.5% year-over-year).
- 2018: Revenue of $343K, expenses of $137K, and assets of $3.0M (revenue +3.6% year-over-year).
- 2017: Revenue of $331K, expenses of $140K, and assets of $2.7M (revenue -3.0% year-over-year).
- 2016: Revenue of $342K, expenses of $126K, and assets of $2.7M (revenue -6.6% year-over-year).
- 2015: Revenue of $366K, expenses of $125K, and assets of $2.6M (revenue +44.6% year-over-year).
- 2014: Revenue of $253K, expenses of $85K, and assets of $2.4M (revenue +110.1% year-over-year).
- 2013: Revenue of $120K, expenses of $37K, and assets of $2.3M (revenue +206.8% year-over-year).
- 2012: Revenue of $39K, expenses of $28K, and assets of $2.1M (revenue -79.9% year-over-year).
- 2011: Revenue of $195K, expenses of $66K, and assets of $1.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Loving Service Foundation:
Data Sources and Methodology
This transparency report for Loving Service Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.