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Nonprofiteer
← LOS CABOS CHILDRENS FOUNDATION

Form 990 for tax year 2023

Filed by LOS CABOS CHILDRENS FOUNDATION.

Totals

Total revenue
$2,888,368
Total expenses
$3,542,151
Contributions and grants received
$2,817,182
Grants paid
$1,549,528
Program service revenue
$0
Investment income
$151,004
Other revenue
-$79,818
Total assets, end of year
$3,349,129
Total liabilities, end of year
$194,954
Net assets or fund balances, end of year
$3,154,175
Program services expenses (Part IX)
$3,231,812
Management and general expenses
$101,383
Fundraising expenses
$208,956
Program service expenses (Part III)
$3,231,812

Program services were 91.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $2,158,894

  • 1f · All other contributions, gifts and grants

    $658,288

  • 1g · Noncash contributions included above

    $669,240

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $157,930 · excluded $157,930

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $250,000

  • 7b · Less cost or other basis and sales expenses

    securities $256,926

  • 7c · Gain or loss

    securities -$6,926 · other assets $0

  • 7d · Net gain or loss

    total -$6,926 · excluded -$6,926

  • 8a · Fundraising events: gross income

    $285,968

  • 8a · Fundraising events: contributions included on line 1c

    $2,158,894

  • 8b · Fundraising events: direct expenses

    $365,786

  • 8c · Net income from fundraising events

    total -$79,818 · excluded -$79,818

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $1,549,528 · program services $1,549,528

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $128,771 · program services $103,935 · management and general $12,418 · fundraising $12,418

  • 7 · Other salaries and wages

    total $351,665 · program services $188,470 · management and general $24,062 · fundraising $139,133

  • 11c · Fees: accounting

    total $55,600 · management and general $55,600

  • 11g · Fees: other

    total $10,861 · program services $0 · management and general $0 · fundraising $10,861

  • 12 · Advertising and promotion

    total $23,425 · fundraising $23,425

  • 13 · Office expenses

    total $20,580 · program services $13,662 · management and general $3,377 · fundraising $3,541

  • 14 · Information technology

    total $30,706 · program services $11,975 · fundraising $18,731

  • 16 · Occupancy

    total $15,745 · program services $12,596 · management and general $3,149

  • 17 · Travel

    total $1,748 · program services $901 · fundraising $847

  • 22 · Depreciation, depletion and amortization

    total $2,777 · management and general $2,777

  • 24a · Other expenses: Program Supplies

    total $1,330,794 · program services $1,330,794

  • 24b · Other expenses: Training Expenses

    total $19,951 · program services $19,951

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $46,248 · end of year $31,350

  • 2 · Savings and temporary cash investments

    beginning of year $1,182,734 · end of year $15,832

  • 3 · Pledges and grants receivable

    beginning of year $15,396 · end of year $200,360

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $13,230

  • 10b · Land, buildings and equipment: accumulated depreciation

    $9,632

  • 10c · Land, buildings and equipment, net

    beginning of year $6,375 · end of year $3,598

  • 11 · Investments: publicly traded securities

    beginning of year $2,768,451 · end of year $3,097,989

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $48,180 · end of year $108,594

  • 18 · Grants payable

    beginning of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $45,763 · end of year $86,360

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,818,037 · end of year $1,876,595

  • 28 · Net assets with donor restrictions

    beginning of year $1,107,224 · end of year $1,277,580

Mission and programs · 2023

Mission

Promote, strengthen and advance programs that have a focus on health and wellness for children and youth in Baja California Sur.

Activities or mission (Part I)

Promote, fund, monitor and strengthen programs that focus on children's health in Baja

  • Spirit of Service - Our Spirit of Service was born in 2006. Since its foundation, LCCF has worked hand in hand with other nonprofits to improve the quality of life of children and adolescents in Baja California Sur. In this spirit is where we group the organizations that address health issues such as general health, disabilities and mental health. Since 2016, when we structured and opened our grant making process, we have been able to multiply the number of programs supported in this spirit, as well as work on new health issues. The mental and social health of children and adolescentes became important areas of focus. We supported programs that work on the promotion of a healthy lifestyle that prevents obesity and addictions and that built psychological programs for children at risk and under state protection. In 2018, we strengthened our knowledge of the existing needs in our Southern Baja communities, by supporting a Health Diagnosis that we plan to expand. During the 2023-2024 period, the Spirit of Service served 7,910 children and adolescents with 229,129 services.

    Expenses $1,671,407 · Grants $828,695

  • Spirit of Hope - Our Spirit of Hope was born in 2013 with the creation of the pediatric intensive care unit (PICU) as a requirement to achieve the accreditation of the pediatric hematology-oncology unit of Salvatierra Hospital. The creation of the PICU also allowed the possibility to perform open-heart surgeries on children and adolescents because the specialized and quality post-op care was now available. In time, the PICU raised the quality of care in the whole pediatrics area of Salvatierra Hospital. We later included the support to other programs through this spirit, such as the neonatal intensive care unit, where critically ill newborns are cared for, and the pediatric subspecialty residency program, which through the proper training of the residents, raises the quality and availability of pediatric care in Baja California sur. During the 2023 - 2024 period, the Spirit of Hope served 2,265 children with 15,649 services.

    Expenses $909,421 · Grants $439,243

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $406,012 · Grants $181,949

  • Spirit of Love - Our Spirit of Love was born in 2004 as the second cause served by LCCF and with the purpose of providing permanent care to children and adolescents with congenital heart defects in Baja California sur. Since then, Omaha Children's Hospital & Medical Center took care of the southern Baja children who needed heart surgery. Nine years after and until 2017, the Omaha team came twice a year for surgical rounds in the facilities of Salvatierra Hospital. A nonprofit was formed specifically for mentoring and training the entire local team involved in the program, both in Omaha and La Paz. In 2017, the state pediatric cardiology program achieved accreditation from the federal government to receive funding. Thanks to this, today it is possible to diagnose, treat and perform corrective procedures throughout the year to children in the state with this health condition through the local team of doctors and nurses. During the 2023-2024 period, the Spirit of Love served 215 children & Adolescents with 861 services.

    Expenses $244,972 · Grants $99,641

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • Alejandro Centeno Zubia

    Treasurer

    Total calculated
    $0
    Hours/week
    0.5

  • Felipe Fernandez Sanchez Navarro

    Vice Chair

    Total calculated
    $0
    Hours/week
    0.5

  • Laura Guillermina Bueno Aviles

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Robert Mowe Harris Jr

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Christopher Charles Erickson

    Member (Part Year)

    Total calculated
    $0
    Hours/week
    0.5

  • Darin Scott Nelson

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Emily Rice

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Gail Dougan Freels

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Glenna Tanenbaum

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Lawrence Hill Hendrickson

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Mark Charles Conzemius

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Richard Arthur Erickson

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Thomas Patrick Walsh

    Member

    Total calculated
    $0
    Hours/week
    0.5

  • Maria Isabel Comella Alvarez

    Executive Director

    Total calculated
    $123,820
    From this org
    $123,820
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202531359349302443

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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