Love Defined

Nonprofit profile at a glance

EIN
832046543
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Carlsbad, CA, USA
Phone
8586839770
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$363,204
Expenses
$333,967
Assets
$53,574
Liabilities
$131,419

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • SUSAN HOWARD (President/Direc)

Highest reported compensation

  • SUSAN HOWARD (President/Direc): $50,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To make grants and perform charitable activities by providing training and information on ministering to victims of trauma and violence as well as financial support, donated clothing, food and conducting conferences on marriage, parenting, leadership and self-development.

What it reported doing in 2024

Maintenance, support and provision given to the Love Defined school in Myanmar forthe purpose of helping underprivileged children as well as troubled teens and drug addicted individuals. This school is also used as a community center; feeding the community and serving those around them when able. Expenses included the cost of maintaining the facility, digging for a new well, leadership support, food, children camps, and community outreach support. Approx. 820 people benefitted

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85%; rating input score 85
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 2.45; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 15.1%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 85% of revenue deployed · 92.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $309K in reported program spending
  • Leadership: top reported pay $50K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.