Love One International

Nonprofit profile at a glance

EIN: 275038533
IRS 990 coverage: 2012–2025
Forms available: Form 990 2025, Form 990-EZ 2011
Location: Brentwood, TN, USA
Phone: 6154295871
Rating: 74
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Single Organization Support
Affiliation: Christianity

Official website

Reported finances

Revenue: $8,472,254
Expenses: $4,690,812
Assets: $21,313,910
Liabilities: $409,272

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

MICHAEL O'NEAL (EXECUTIVE DI): $150,547 total reported compensation
GRACE HACKETT (ENGAGEMENT D): $129,424 total reported compensation
MARY STEWART HURST (FINANCE DIRE): $123,944 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Love one's vision is to transform the lives of children and families in uganda through life-saving medical care, family preservation, and sharing the love of jesus christ

What it reported doing in 2025

Receive: love one receives cases of malnourished children in critical condition. We coordinate access to emergency healthcare at the local hospital to meet their immediate medical needs. Rehabilitate: following discharge from the hospital, children are transferred to the love one center where they receive extensive rehabilitative services from our staff of pediatricians, nutritionists, therapists and caretakers who ensure that they make a complete recovery. Resettle: healthy children are resettled at home with their families. Love one offers ongoing support through both spiritual programs and community education on health, nutrition and hygiene.

Operating model

Revenue model: Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model: Grant intermediary. The nonprofit sent 85% of its reported program spending out as grants.

Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

Financial Efficiency: 63
Transparency & Controls: 67
Accountability: 100
Sustainability: 78
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 50%; rating input score 50
Program expense ratio: 85.4%; rating input score 85
Fundraising efficiency: $24.05 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Pass
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: 44.6%; rating input score 89; 89th percentile among comparable filings
Total-asset coverage ratio: 4.54; rating input score 79; 79th percentile among comparable filings
Liabilities to assets ratio: 0.02; rating input score 72; 72nd percentile among comparable filings
Officer compensation ratio: 8.6%; rating input score 38; 38th percentile among comparable filings

Growth

Program expense growth: 20.1% per year; rating input score 100; 84th percentile among comparable filings
Revenue growth: 21.1% per year; rating input score 100; 88th percentile among comparable filings
Asset growth: 26.3% per year; rating input score 100; 90th percentile among comparable filings

Details

Where the money goes: 50% of revenue deployed · 85.4% of spending went to programs
Governance: 6 of 6 board members independent · 9 of 9 filing controls reported
Programs: 1 filed program accomplishment · $4M in reported program spending
Leadership: top reported pay $151K · 9 people listed · 1 of 6 pay-setting controls reported
Consistency: 35 of 35 current checks pass
Schedules: 9 filed schedules · includes major donors, foreign activity, and executive pay
Filing history: 13 filing years from 2012 to 2025
Contacts: How to reach this organization
Money network: 3 filed money-flow records
Related organizations: Filed and resolved organization relationships.
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.

Review — Financial Efficiency: Mission deployment rate scored 50/100.
High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
Moderate — Sustainability: Officer compensation ratio scored 38/100.