philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Loving Service Foundation FY2020 filing

IRS exemption revoked

Kailua Kona, HIUnknown exempt organization EIN 20-2875352Revenue $294K in FY2020

On file with the IRSlovingservicefoundation.org734340 Huehue Street · Kailua Kona, HI

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Provide psychological treatments to children using traditional forms of therapy

58¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $154K a year · 55% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$277K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$294K
Spent
$122K
To programs
58%
Net assets
$3.0M
By yearFY2020–FY2022
Revenue
$294K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$294K
FY2021$291K
FY2022$249K
Expenses
$122K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$122K
FY2021$114K
FY2022$135K
Net assets
$3.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$3.2M
FY2022$3.3M

From the FY2020 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $70K Management & general 42% · $52K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Reuben Lelah
President
$0Pt VII · Sec A
See Loving Service Foundation executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Offers psychological treatments to children using traditional therapy methods.

Questions for Loving Service Foundation

Tap to ask. Loving Service Foundation sees how many people are interested.

Your first name shows with your question. Loving Service Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $70K · in their own filed words · FY2020
01

Provide psychological treatments to children

$70Kprogram expense

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$294K
Ln 12
Fees for servicesLn 2g$265K
Investment incomeLn 3$27K
Gifts and grantsLn 1h$2K
Money outPt IX
$122K
Ln 25
Programscol B$70K
Managementcol C$52K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$30K
Total assetsLn 16$3.3M
LiabilitiesLn 26$277K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$265K
Investment incomeLn 3$27K
Total revenueLn 12$294K
Assets in detailPt X, end of year
CashLn 1$30K
Cash and savings togetherLn 1–2$30K
Land, buildings, equipmentLn 10c$10K
Other assetsLn 15$2.7M
Total assetsLn 16$3.3M
LiabilitiesLn 26$277K
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$26K$30K
Land, buildings, equipmentLn 10c$31K$10K
Total assetsLn 16$3.1M$3.3M
LiabilitiesLn 26$318K$277K
Net assetsLn 32$2.8M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K$1K
Grants to domestic individualsLn 2$685$685
Other fees for servicesLn 11g$5K$5K
OccupancyLn 16$38K$38K
TravelLn 17$3K$3K
InterestLn 20$11K$11K
Depreciation, depletion and amortizationLn 22$1K$1K
Other expenses (24a–d)Ln 24$59K$24K$35K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$122K$70K$52K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest $249K$135K$113K$3.3M 990 PDF
FY2021 $291K$114K$177K$3.2M 990 PDF
FY2020 Viewing $294K$122K$172K$3.0M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $293,889 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,275$1,500
I-9 Program service revenuePrior year $297,169$264,912
I-10 Investment incomePrior year $15,822$27,477
I-11 Other revenue$0
I-12 Total revenuePrior year $314,266$293,889
I-13 Grants and similar amounts paid$1,685
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $135,652$120,208
I-18 Total expensesPrior year $135,652$121,893
I-19 Revenue less expensesPrior year $178,614$171,996
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $293,889 across 5 lines filed
VIII-1f All other contributions, gifts and grants$1,500
VIII-1h Total contributions, gifts and grants$1,500
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $264,912$264,912
VIII-3 Investment incomeRelated to mission $27,477$27,477
VIII-12 Total revenueRelated to mission $292,389 · Unrelated business $0 · Excluded from tax $0$293,889
Part IX · Statement of functional expenses $121,893 across 9 lines filed
IX-1 Grants to domestic organizationsPrograms $1,000$1,000
IX-2 Grants to domestic individualsPrograms $685$685
IX-11g Other fees for servicesManagement $5,074$5,074
IX-16 OccupancyPrograms $38,068$38,068
IX-17 TravelPrograms $2,627$2,627
IX-20 InterestManagement $11,177$11,177
IX-22 Depreciation, depletion and amortizationPrograms $1,108$1,108
IX-24 Other expenses (24a–d)Programs $23,991 · Management $35,249$59,240
IX-24e All other expensesPrograms $2,914$2,914
IX-25 Total functional expensesPrograms $70,393 · Management $51,500 · Fundraising $0$121,893
Part X · Balance sheet $3,254,774 assets, 8 lines filed
Asset lines not itemized here account for $529,924; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $26,435$29,835
X-10c Land, buildings and equipment, netStart of year $31,357$10,271
X-15 Other assetsStart of year $2,684,744$2,684,744
X-16 Total assetsStart of year $3,123,877$3,254,774
X-25 Other liabilitiesStart of year $192,333$155,182
X-26 Total liabilitiesStart of year $317,652$276,553
X-32 Total net assets or fund balancesStart of year $2,806,225$2,978,221
X-33 Total liabilities and net assetsStart of year $3,123,877$3,254,774
Part XI · Reconciliation of net assets $2,978,221 net assets at year end
XI-1 Total revenue$293,889
XI-2 Total expenses$121,893
XI-3 Revenue less expenses$171,996
XI-4 Net assets at start of year$2,806,225
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,978,221

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.