Nonprofit · EIN 45-3652944
LOVE FOCUS INTERNATIONAL ASSOCIATION
Tax-exempt · MERCED, CA 95348
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $138,170 | $138,170 | $0 | $51,200 | $0 | $51,200 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Program service revenue
- $138,170
Expenses
- Compensation of officers, directors and key employees
- $52,500
- Salaries, compensation and benefits (total)
- $68,528
- Professional fees and payments to contractors
- $21,126
- Occupancy
- $46,318
- Printing, publications and postage
- $2,198
Balance sheet and other
- Total assets, start of year
- $51,200
- Total assets, end of year
- $51,200
- Total liabilities, end of year
- $0
- Net assets, end of year
- $51,200
- Cash, savings and investments
- $12,000
- Gross receipts
- $138,170
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Margaret Mungai | Treasurer Program Executive Director | 40 | $52,500 |
| Rev Theophilus Nkwopara | President | 40 | $0 |
| Pastor Ikemefuna Nwokike | General Secretary | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 108 W ALEXANDER AVE, MERCED, CA 95348-3410
- In care of
- % THEO NKWOPARA
- Mailing address (990-N for 2021)
- PO BOX 3704, MERCED CA 953443704
- Principal officer (990-N for 2021)
- THEO NKWOPARA, PO BOX 3704, MERCED CA 95344
- Signed the 990-EZ
- Theophilus Nkwopara, President
California records
California keeps its own records of charities and corporations. Search them by EIN 45-3652944 or by the name LOVE FOCUS INTERNATIONAL ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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.
Program accomplishments
- 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
What it must file and when
IRS records say it files Not required (church). Churches are not required to file. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-3652944
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Not required (church)
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $51,200
- Income (IRS master file)
- $138,170
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2023 | $138,170 | $138,170 | $51,200 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: THEO NKWOPARA | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: THEO NKWOPARA | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: THEO NKWOPARA | December 31, 2019 | ≤ $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 45-3652944).
Questions about LOVE FOCUS INTERNATIONAL ASSOCIATION
- What is the EIN of LOVE FOCUS INTERNATIONAL ASSOCIATION?
- The employer identification number (EIN) of LOVE FOCUS INTERNATIONAL ASSOCIATION is 45-3652944.
- Is LOVE FOCUS INTERNATIONAL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to LOVE FOCUS INTERNATIONAL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOVE FOCUS INTERNATIONAL ASSOCIATION file?
- Form Not required (church). Churches are not required to file.
- When is the next return of LOVE FOCUS INTERNATIONAL ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOVE FOCUS INTERNATIONAL ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2023.
- Who is the principal officer of LOVE FOCUS INTERNATIONAL ASSOCIATION?
- The 990-N for 2021 names THEO NKWOPARA.
- Who are the officers and directors of LOVE FOCUS INTERNATIONAL ASSOCIATION?
- The 990-EZ for the year ended December 31, 2023 lists 3 people; 1 received compensation from the organization, the highest $52,500 (Margaret Mungai, Treasurer Program Executive Director).
- How much revenue does LOVE FOCUS INTERNATIONAL ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $138,170, expenses of $138,170 and total assets of $51,200 at year end.
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