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    <ReturnTs>2024-12-07T01:22:50-05:00</ReturnTs>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>LOVE FOCUS INTERNATIONAL ASSOCIATION</BusinessNameLine1Txt>
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      <InCareOfNm>% THEO NKWOPARA</InCareOfNm>
      <BusinessNameControlTxt>LOVE</BusinessNameControlTxt>
      <ForeignPhoneNum>2092339024</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 3704</AddressLine1Txt>
        <CityNm>MERCED</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95344</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Theophilus Nkwopara</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-12-07</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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        <EOYAmt>12000</EOYAmt>
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        <BOYAmt>39200</BOYAmt>
        <EOYAmt>39200</EOYAmt>
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        <BOYAmt>51200</BOYAmt>
        <EOYAmt>51200</EOYAmt>
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      <PrimaryExemptPurposeTxt>a Promote the advancement of religion. b Provide supportive services to benefit the poor disabled and underserved. c Work for the spiritual welfare of of all people.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1. ASSOCIATIONS OPEN-END GATHERINGS AND PUBLISHED CONTENT PROVIDED OPPORTUNITIES FOR FELLOWSHIP PRAYER WORSHIP CHRISTIAN EDUCATION AND SPIRITUAL GROWTH TO PEOPLE INTERNATIONAL. 2. PROVIDED ASSISTANCE TO MEDI-CAL BENEFICIARIES IN MERCED COUNTY</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Rev Theophilus Nkwopara</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Margaret Mungai</PersonNm>
        <TitleTxt>Treasurer Program Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>52500</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Pastor Ikemefuna Nwokike</PersonNm>
        <TitleTxt>General Secretary</TitleTxt>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Margaret Mungai</PersonNm>
        <USAddress>
          <AddressLine1Txt>108 W Alexander Ave</AddressLine1Txt>
          <CityNm>Merced</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95348</ZIPCd>
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        <PhoneNum>2092339024</PhoneNum>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Doing Business As Names</FormAndLineReferenceDesc>
        <ExplanationTxt>LOVE FOCUS YOUTH OUTREACH</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Savings, $, $| Investments, $, $| Land and Buildings, $, $| Inventory, $, $| Prepaid Expenses, $, $| Organizations share of assets, $, $| Return Reference: Part II line 24. [Explanation] | Asset Name: BOY Amount: EOY Amount:| Organizations share of assets $13600 $13600|, $13600, $13600| Accounts Payable, $25600, $25600|</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Accounts Payable, $, $| Grants Payable, $, $| Mortgages or other loans payable, $, $|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, line 33</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Return Reference: Part V line 34. [Explanation] SCHEDULE A Form 990 ATTACHED. SCHEDULE A Part I line 1: THE ASSOCIATION ON 05 22 2015 INCORPORATED AS LOVE FOCUS INTERNATIONAL ASSOCIATION AND AMENENDED ITS ARTICLES OF INCORPORATION CONSTITUTION AND BYLAWS TO REFLECT ITS ORGANIZATIONAL STRUCTURE AS AN ASSOCIATION OF CHURCHES. LOVE FOCUS INTERNATIONAL ASSOCIATION SERVE AS AN INTERNATIONAL AND INTERRACIAL ASSOCIATION OF CHRISTIAN CHURCHES CLERGY &amp; LAY CHRISTIANS WHICH SEEKS TO BE RECOGNIZED AS AN ASSOCIATION OF CHURCHES ORGANIZED WITHIN THE MEANING OF INTERNAL REVENUE CODE SECTION 501C3. PURSUANT TO THE RESTATED ARTICLES OF INCORPORATION OF LOVE FOCUS INTERNATIONAL ASSOCIATION ARTICLE II BI THROUGH VIII AND THE AMENDED CONSTITUTION AND BYLAWS. AS SUCH WE SEEK IRS RECLASSIFICATION OF LOVE FOCUS INTERNATIONAL ASSOCIATION PUBLIC CHARITY TAX-EXEMPT STATUS AS A CONVENTION OR ASSOCIATION OF CHURCHES UNDER SECTIONS 509a1 and 170b1Ai. THE ASSOCIATION REQUEST TO BE EXCEPTED FROM FILING FORM 990 AND 990-EZ.|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Return Reference: Part V line 34. [Explanation] SCHEDULE A Form 990 ATTACHED. SCHEDULE A Part I line 1: THE ASSOCIATION ON 05 22 2015 INCORPORATED AS LOVE FOCUS INTERNATIONAL ASSOCIATION AND AMENENDED ITS ARTICLES OF INCORPORATION CONSTITUTION AND BYLAWS TO REFLECT ITS ORGANIZATIONAL STRUCTURE AS AN ASSOCIATION OF CHURCHES. LOVE FOCUS INTERNATIONAL ASSOCIATION SERVE AS AN INTERNATIONAL AND INTERRACIAL ASSOCIATION OF CHRISTIAN CHURCHES CLERGY &amp; LAY CHRISTIANS WHICH SEEKS TO BE RECOGNIZED AS AN ASSOCIATION OF CHURCHES ORGANIZED WITHIN THE MEANING OF INTERNAL REVENUE CODE SECTION 501C3. PURSUANT TO THE RESTATED ARTICLES OF INCORPORATION OF LOVE FOCUS INTERNATIONAL ASSOCIATION ARTICLE II BI THROUGH VIII AND THE AMENDED CONSTITUTION AND BYLAWS. AS SUCH WE SEEK IRS RECLASSIFICATION OF LOVE FOCUS INTERNATIONAL ASSOCIATION PUBLIC CHARITY TAX-EXEMPT STATUS AS A CONVENTION OR ASSOCIATION OF CHURCHES UNDER SECTIONS 509a1 and 170b1Ai. THE ASSOCIATION REQUEST TO BE EXCEPTED FROM FILING FORM 990 AND 990-EZ.|</ExplanationTxt>
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