Nonprofit · EIN 26-2231800
LOVEUNITED
Also known as Day and Night Records
Tax-exempt · TEMPE, AZ 85285
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $95,692 | $112,821 | -$17,129 | $44,017 | $0 | $44,017 |
| December 31, 2024 | 990-EZ | $118,452 | $101,190 | $17,262 | $23,856 | $0 | $23,856 |
| December 31, 2023 | 990-EZ | $54,882 | $54,762 | $120 | $6,594 | $0 | $6,594 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $95,530
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $162
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $44,872
- Salaries, compensation and benefits (total)
- $43,003
- Professional fees and payments to contractors
- $36,760
- Occupancy
- $1,683
- Printing, publications and postage
- $1,278
- Other expenses
- $30,097
- Program services (functional)
- $43,145
Balance sheet and other
- Total assets, start of year
- $23,856
- Total assets, end of year
- $44,017
- Total liabilities, end of year
- $0
- Net assets, end of year
- $44,017
- Cash, savings and investments
- $7,257
- Gross receipts
- $95,692
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chris Ngai | Visionary Director | 40 | $38,944 |
| Celine Orona | Prayer & Worship Coordinator | 5 | $3,388 |
| Jacob Lawlor | Prayer Coordinator | 20 | $2,540 |
| Matt Geppert | Director | 0 | $0 |
| Jason Hubbard | Director | 0 | $0 |
| Brad McKoy | Director | 0 | $0 |
| David Smithers | Director | 0 | $0 |
| Thai Lam | Director | 0 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chris Ngai | Visionary Director | 40 | $39,112 |
| Celine Orona | Prayer & Worship Coordinator | 8 | $6,317 |
| Jacob Lawlor | Prayer Coordinator | 15 | $0 |
| Matt Geppert | Director | 0 | $0 |
| Jason Hubbard | Director | 0 | $0 |
| Brad McKoy | Director | 0 | $0 |
| David Smithers | Director | 0 | $0 |
| Thai Lam | Director | 0 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chris Ngai | Visionary Director | 40 | $27,101 |
| Celine Orona | Prayer & Worship Coordinator | 20 | $2,100 |
| Jacob Lawlor | Prayer Coordinator | 20 | $0 |
| Matt Geppert | Director | 0.5 | $0 |
| Jason Hubbard | Director | 0.5 | $0 |
| Brad McKoy | Director | 0.5 | $0 |
| David Smithers | Director | 0.5 | $0 |
| Thai Lam | Director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 28286, TEMPE, AZ 85285-8286
- Mailing address (990-N for 2008)
- PO Box 7280, Tempe AZ 85281
- Principal officer (990-N for 2008)
- Christopher Ngai, 2028 N Holguin Way, Chandler AZ 85225
- Signed the 990-EZ
- Christopher Ngai, President
- Phone
- (480) 265-5260
- Website
- www.loveasu.com
Mission
Prayer, Family & Revival for Community Transformation & Awakening.
Program accomplishments
- Prayer & Missions Gathering - Uniting Friends Across the Nation in Prayer, Family & Missions - Students and Leaders catching a vision for revival and missions together!Expenses $3,444
- Mobile App Development - United Prayer for College CampusesExpenses $36,760
- Communion America - Arizona United Prayer TentExpenses $2,941
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-2231800
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $44,017
- Income (IRS master file)
- $95,692
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $95,692 | $112,821 | $44,017 | IRS |
| 990-EZ | December 2024 | $118,452 | $101,190 | $23,856 | XML |
| 990-EZ | December 2023 | $54,882 | $54,762 | $6,594 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2008 Officer: Christopher Ngai | December 31, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2231800).
Questions about LOVEUNITED
- What is the EIN of LOVEUNITED?
- The employer identification number (EIN) of LOVEUNITED is 26-2231800.
- Is LOVEUNITED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to LOVEUNITED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOVEUNITED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOVEUNITED due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOVEUNITED last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LOVEUNITED?
- The 990-N for 2008 names Christopher Ngai.
- Who are the officers and directors of LOVEUNITED?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 3 received compensation from the organization, the highest $38,944 (Chris Ngai, Visionary Director).
- How much revenue does LOVEUNITED have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $95,692, expenses of $112,821 and total assets of $44,017 at year end.
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