2025-05-15T10:07:14+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 202882711 Los Cabos Children's Foundation LOSC 6517897660 1715 Yankee Doodle Road 305 Eagan MN 55122 Maria I Comella Executive Director 6517897660 2025-05-15 true Sara Tibbott P01486965 5055022746 2025-05-15 2023 2025-03-06 01:10:19Z Maria I Comella 1715 Yankee Doodle Road 305 Eagan MN 55122 3511080 false X www.loscaboschildren.org X 2005 SD Promote, fund, monitor and strengthen programs that focus on children's health in Baja 12 12 0 129 0 0 4048580 2817182 0 0 79299 151004 -294329 -79818 3833550 2888368 875609 1549528 0 0 379675 480436 0 0 208956 428605 1512187 1683889 3542151 2149661 -653783 4019204 3349129 93943 194954 3925261 3154175 X Promote, strengthen and advance programs that have a focus on health and wellness for children and youth in Baja California Sur. false false 1671407 828695 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. 909421 439243 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. 406012 181949 Spirit of Joy - Our Spirit of Joy was born with LCCF in 2002. At that time, in Los Cabos and in all of Baja California Sur there was nowhere to treat children with cancer. It all began with the treatment of several children and adolescents in our founder's hometown, Sioux Falls, South Dakota. In 2007, children with cancer in Baja California Sur began to be treated at the Sinaloa Pediatric Hospital and stayed in a home especially for them, the original Casa Valentina. In 2012, Dr. Eduardo Altamirano moved from Sinaloa to La Paz and started treating children at the State Oncology Center while the Pediatric Hematology-Oncology Unit was being built in Salvatierra Hospital. Finally, in April of 2013, the medical unit and the home for children with cancer, Casa Valentina BCS, opened their doors to provide children and adolescents with the quality and specialized services they needed, close to their home and family. During the 2023-2024 period, the Spirit of Joy served 2,587 children and adolescents with 9,284 services. 244972 99641 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. 244972 99641 3231812 true true false false false false false true true true false false false false true true false false true true true false false true false false false false false false false false false false false false false true false false false false false false false false true X 0 0 0 false true MX false false false true true false false false false false false X 12 12 false false false false false false false true false false false true true true true true true true false false MN X X Joseph Siacunco 6517897660 1715 Yankee Doodle Road 305 Eagan MN 55122 Alejandro Centeno Zubia Treasurer 0.5 X X 0 0 0 Felipe Fernandez Sanchez Navarro Vice Chair 0.5 X X 0 0 0 Laura Guillermina Bueno Aviles Secretary 0.5 X X 0 0 0 Robert Mowe Harris Jr Chair 1.0 X X 0 0 0 Christopher Charles Erickson Member (Part Year) 0.5 X 0 0 0 Darin Scott Nelson Member 0.5 X 0 0 0 Emily Rice Member 0.5 X 0 0 0 Gail Dougan Freels Member 0.5 X 0 0 0 Glenna Tanenbaum Member 0.5 X 0 0 0 Lawrence Hill Hendrickson Member 0.5 X 0 0 0 Mark Charles Conzemius Member 0.5 X 0 0 0 Richard Arthur Erickson Member 0.5 X 0 0 0 Thomas Patrick Walsh Member 0.5 X 0 0 0 Maria Isabel Comella Alvarez Executive Director 40.0 X 123820 0 0 123820 0 0 1 false false false 0 2158894 658288 669240 2817182 0 0 0 0 0 157930 157930 0 0 250000 256926 -6926 0 -6926 -6926 285968 2158894 365786 -79818 -79818 0 0 0 0 0 2888368 0 0 71186 1549528 1549528 0 0 128771 103935 12418 12418 351665 188470 24062 139133 55600 55600 10861 0 0 10861 23425 23425 20580 13662 3377 3541 30706 11975 18731 15745 12596 3149 1748 901 847 2777 2777 Program Supplies 1330794 1330794 Training Expenses 19951 19951 0 0 0 0 3542151 3231812 101383 208956 46248 31350 1182734 15832 15396 200360 0 0 0 0 13230 9632 6375 3598 2768451 3097989 0 0 0 0 4019204 3349129 48180 108594 0 45763 86360 0 0 0 0 93943 194954 X 2818037 1876595 1107224 1277580 3925261 3154175 4019204 3349129 X -653783 -117303 X false true X true false X 2878626 1456374 1929273 4048580 2817182 13130035 0 0 2878626 1456374 1929273 4048580 2817182 13130035 3416577 9713458 15732 757 1672 55773 157930 231864 0 0 0 0 0 0 0 13361899 0 0.7270 0.7513 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 704762 105000 809762 150000 554762 704762 100000 50000 150000 100000 100000 100000 100000 0.0 1.0 0.0 false false 13230 9632 3598 3598 0 X 3122655 146430 205160 351590 2771065 117303 117303 2888368 3893741 146430 205160 351590 3542151 0 0 3542151 Schedule D, Part IV, Line 2b Explanation of escrow agreement The amounts are included in investments- fiscal agent and fiscal agent payable. Since the organization is a fiscal agent, these activities are appropriately not included in the accompanying Statement of Activities. Schedule D, Part V, Line 4 Intended uses of endowment funds Distributions from endowment funds are used to enhance the programming provided by Los Cabos Children's Foundation. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote LCCF believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. LCCF would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Event Expenses - 205160 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Loss on Currency Exchange - 117303 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 205160 true North America (Canada & Mexico only) 0 0 Grantmaking 1549528 North America (Canada & Mexico only) 1 14 Program Services Children's medical services and supplies 1330794 1 14 0 0 1 14 2880322 0 2880322 North America (Canada & Mexico only) Supplementary Salaries for Pediatric and Neonatal Intensive Care Units 591797 Wire North America (Canada & Mexico only) Specialized therapies for Children with disabilities 167984 Wire North America (Canada & Mexico only) Support Children medical needs through orientation, referrals and inkind support 98223 Wire North America (Canada & Mexico only) Specialized therapies for Children with disabilities 89715 Wire North America (Canada & Mexico only) Health and wellbeing for Children 80610 Wire North America (Canada & Mexico only) Health and wellbeing for Children 61047 Wire North America (Canada & Mexico only) Nutrition for Children 46459 Wire North America (Canada & Mexico only) Mental health services for Children 39004 Wire North America (Canada & Mexico only) Specialized therapies for Children with disabilities 36853 Wire North America (Canada & Mexico only) Wellbeing for Children with cancer 32720 Wire North America (Canada & Mexico only) Specialized therapies for Children with disabilities 30955 Wire North America (Canada & Mexico only) Specialized therapies for Children with disabilities 30178 Wire North America (Canada & Mexico only) Mental health services for Children 28295 Wire North America (Canada & Mexico only) Nutrition for Children 22749 Wire North America (Canada & Mexico only) Health and wellbeing for Children 21813 Wire North America (Canada & Mexico only) Health and wellbeing for Children 20464 Wire North America (Canada & Mexico only) Creates training opportunities to nonprofit and government staff to increase their capacities in to provide Children better services that improves their quality of life. 19095 Wire North America (Canada & Mexico only) Health and wellbeing for Children & their mothers 16984 Wire North America (Canada & Mexico only) Wellbeing for Children with cancer 16316 Wire North America (Canada & Mexico only) Health and wellbeing for Children 16072 Wire North America (Canada & Mexico only) Health and wellbeing for Children 14574 Wire North America (Canada & Mexico only) Awareness workshop about cancer 13934 Wire North America (Canada & Mexico only) Nutrition for Children 12531 Wire North America (Canada & Mexico only) Preventive services in Drug abuse and mental health 11928 Wire North America (Canada & Mexico only) Specialized therapies for Children with disabilities 10349 Wire North America (Canada & Mexico only) Health and wellbeing for Children 10099 Wire North America (Canada & Mexico only) Specialized therapies for Children with disabilities 5899 Wire 27 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds We have a call for organizations to apply to our grant giving process once a year. Each organization complies with general, financial, impact and problem information and they provide a clear plan for the use of funds, including objectives and indicators to measure results. They also submit a video that describes the grant request and shows their facilities and team involved in executing the grant and present it in a 30 minute interview with internal and external evaluators. Programs team compiles and compares all the information, provides analysis to Programs Committee in order to adjust to the available budget and make recommendations to the board for approval. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Duckett 2024 2444862 2158894 285968 236820 82507 32440 14019 0 0 2444862 2158894 285968 236820 82507 32440 14019 365786 -79818 X 4 429257 Selling cost X Auction Items 31 160920 Selling cost X Miscellaneous 11 79063 Cost 0 false true false Schedule M, Part I The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 4d Description of other program services (Expenses $ 244,972 including grants of $ 99,641) 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. Form 990, Part V, Line 2a The organization had 16 employees during the fiscal year ended 6/30/2024. Employees of the organization are compensated utilizing Mexican currency. All employees of the organization are residents of Mexico and perform their duties in Mexico. The organization is not subject to Form W-2 reporting for its employees. Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Executive Director is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The Treasurer reviews the Executive Director's signed statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The salary for the Executive Director is determined by the Board of Directors. Factors used in determining compensation include comparative data, the size and location of the organization, budgeting parameters, and demands of the position. This process is documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VII, Section A The Executive Director's compensation is paid utilizing Mexican currency. She is a resident of Mexico and performs all of her work in Mexico. No Form W-2 or 1099 filing is required. As such, the amount included on Form 990, Part VII is the amount of compensation paid in Mexican currency as converted to US dollars. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss on Foreign Currency Exchange - -117303;