2025-11-17T10:07:02-08:00 2024-12-31 Los Angeles County Fire Disaster 813303766 Thomas E Hough CPA PO Box 55014 Valencia CA 91385 990 2024-01-01 473384907 Lost Angels Childrens Project Inc LOST 6615796052 44528 Beech Avenue Lancaster CA 93534 Aaron Valencia CEO 2025-11-15 true true Thomas E Hough P00014497 6612541864 X 2024 2025-03-06 01:10:19Z Aaron Valencia 44528 Beech Avenue Lancaster CA 93534 3953825 false X www.lostangelscp.org X 2015 CA Our mission is to provide service to disadvantaged youth, families, and communities through innovative vocational training, social enterprise, and traditional outreach programs. 6 5 138 10 0 4104467 3701704 209582 79203 4538 68409 7468 77 4326055 3849393 0 0 1115648 1909613 0 355927 1172620 1544806 2288268 3454419 2037787 394974 3354758 4374354 65585 444396 3289173 3929958 Our mission is to provide service to disadvantaged youth, families, and communities through innovative vocational training, social enterprise, and traditional outreach programs. false false 2690415 79203 Lost Angels Children's Project (LACP) empowers and employs youth within the Antelope Valley community and the greater Los Angeles area by offering a paid vocational training program that provides a direct path to sustainable job placement. LACP's main program offered is "The Work Program", a twelve week intensive industrial arts vocational training and skills development program. LACP has designed the curriculum with input from aerospace industry professionals and employers to teach transferable skill sets in high demand career fields. Alongside the paid vocational training, LACP offers case management, barrier assessment, wrap-around support, job placement and retention services. 2690415 true true false false false false false false false false true false false true true false true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 22 0 true 138 true false false false false false true true false 0 false false false true false false false X 6 5 false false false false false false false true true false false true true true true true true true true false CA X X X X Aaron Valencia 6615796052 44528 Beech Avenue Lancaster CA 93534 Aaron Valencia CEO 40.00 0.00 X X 170588 0 6696 Robert Lind CNC Trainer 40.00 0.00 112965 0 0 Kayla Cameron Director of Operations 40.00 0.00 107917 0 0 Holly Gollob-Stein Secretary 0.00 0.00 X X 0 0 0 Carl Sheaffer Treasurer 0.00 0.00 X X 0 0 0 John Maceri Director 0.00 0.00 X 0 0 0 Christina Smith Chairman 0.00 0.00 X 0 0 0 Jim Waggaman Director 0.00 0.00 X 0 0 0 391470 6696 3 false true false 0 51910 1430673 2219121 134392 3701704 JVS SoCal 2862 2862 Work program income 76341 76341 79203 68409 68409 0 0 0 0 93780 51910 93780 0 0 10729 10652 77 77 0 3849393 147689 0 0 0 0 398166 272789 62689 62688 0 1286413 1029130 128642 128641 0 86460 69168 8646 8646 138574 110859 13858 13857 0 86142 8614 68914 8614 50527 50527 0 0 0 170572 80543 10068 79961 65724 52579 6573 6572 16399 13119 1640 1640 0 0 254600 203680 25460 25460 6273 6273 0 0 0 0 59267 47414 5927 5926 36227 28982 3623 3622 Youth Workforce Program 709155 709155 Computer/software expenses 31265 25012 3127 3126 Other program expenses 15239 15239 Payroll Processing 13603 10882 1361 1360 29813 13250 10749 5814 3454419 2690415 408077 355927 2485297 315207 1589486 0 1102353 0 0 10585 9035 0 44457 1126735 128229 794939 998506 0 0 0 0 63937 315310 3354758 4374354 30283 42870 65585 371243 65585 444396 X 3289173 3530531 399427 3289173 3929958 3354758 4374354 X 394974 245811 X false true X false false X 707917 978575 1764767 4104467 3701704 11257430 7345 15825 1725 17582 10729 53206 0 0 0 715262 994400 1766492 4122049 3712433 11310636 35700 62300 21800 6000 23800 149600 0 35700 62300 21800 6000 23800 149600 11161036 19 4538 68409 72966 0 19 4538 68409 72966 0 0 715262 994400 1766511 4126587 3780842 11383602 0.98040 0.97970 0.00640 0.00060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75125 75125 401001 10924 390077 271988 15997 255991 345890 86074 259816 32731 15234 17497 998506 Lease Deposit 12337 Lease Right of Use 243073 Project Cars 59900 315310 Accrued Payroll 15353 Accrued PTO 36567 Credit Card Payable 58559 Operating Lease 251119 Payroll Liabilities 9645 371243 3849393 3849393 3849393 3454419 3454419 3454419 X X X X X X X false 2024 Giveaway Build 145690 51910 93780 93780 145690 51910 93780 93780 93780 false false false false false false false false false Aaron Valencia CEO 170588 6696 177284 3 8300 FMV Equipment 1 31500 FMV Supplies 2 8450 FMV Legal services 1 86142 FMV false false false Form 990, Part VI, Section B, Line 11b Draft of Form 990 is distributed to all board members for their review and approval prior to the actual filing of the return. Form 990, Part VI, Section B, Line 12c LACP diligently reviews the annual disclosure forms submitted by covered persons, and compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are matched against the list as a means of identifying possible conflicts.LACP annually assigns responsibility for maintaining the list and screening for possible conflicts of interest.When dealing with major vendors and service providers, LACP asks the vendor or service provider to disclose any relationship - personal, financial, or otherwise - that the vendor or service provider has with LACPs directors, officers, employees or volunteers.In addition, LACP periodically reviews transactions involving any significant expenditure of organizational funds to ensure any compensation paid continues to be reasonable.If a possible conflict is identified with respect to a proposed transaction, LACP follows the procedures set out in its conflict-of-interest policy for determining whether an actual conflict of interest exists, and the procedures for addressing the conflict of interest.Among the steps LACP takes are the following:1. The person with the potential conflict with respect to a transaction should disclose such conflict.2. The person should not participate or be present at any meeting during which the discussion of the possible conflict of interest takes place.3. The chair of the board should, if appropriate, appoint a committee of the board made up of disinterested directors to investigate alternatives to the proposed transaction.4. If a more advantageous transaction is not reasonably available, the governing board or committee should determine, by a majority vote of the disinterested directors, whether the transaction is in LACPs best interest and is fair and reasonable.LACP also documents, through well-kept minutes, any decisions related to transactions involving an actual or possible conflict of interest.Finally, LACP is diligent in taking appropriate disciplinary and corrective action if a person who is covered by the conflict-of-interest policy fails to disclose an actual or possible conflict of interest.Officers, directors, and the CEO are covered under the policy, Form 990, Part VI, Section B, Line 15a The annual process for determining compensation is as follows: LACPs Compensation Committee (comprised of board members who are not staff, not compensated and who act independently) annually evaluate the Executive Director on his performance, and ask for his input on matters of performance and compensation. The Compensation Committee obtains research and information to make a recommendation for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees or consultants) based on a review of comparability data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following:Salary and benefit compensation studies by independent sources;Written job offers for positions at similar organizations;Documented telephone calls about similar positions at both nonprofit and for-profit organizations; andInformation obtained from the IRS Form 990 filings of similar organizations.To approve the compensation for the Executive Director (and other highly compensated employees and consultants) the board documents how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved. Documentation includes:a) A description of the compensation and benefits and the date it was approved;b) The members of the board who were present during the discussion about compensation and benefits, and the results of the vote;c) A description of the comparability data relied upon and how the data was obtained; andd) Any actions taken (such as abstaining from discussion and vote) with respect to consideration of the compensation by anyone who is otherwise a member of the board but who had a conflict of interest with respect to the decision on the compensation and benefits.The Chair of the board of directors, who is a volunteer and not compensated by the Nonprofit, operates independently without undue influence from the Executive Director.No member of the Compensation Committee is a staff member, the relative of a staff member, or has any relationship with staff that could present a conflict of interest. Form 990, Part VI, Section C, Line 18 Copies of tax returns are available to anyone who makes a request in writing to the organization.Copies are also available at https://www.oag.ca.gov/charities Form 990, Part VI, Section C, Line 19 Available upon request. Form 990, Part XI, Line 9 Adjustment for change in accounting method = $245811