2024-05-15T13:12:57+00:00 2023-06-30 363990892 Capin Crouse LLP 345 Massachusetts Avenue Suite 300 Indianapolis IN 46204 990 2022-07-01 202882711 Los Cabos Children's Foundation LOSC 6517897660 1715 Yankee Doodle Road 305 Eagan MN 55122 Maria I Comella Executive Director 6517897660 2024-05-15 true Maria Comella 999009999 Daren Daiga P01074795 5055022746 2022 2023-04-26 12:10:37Z Maria I Comella 1715 Yankee Doodle Road 305 Eagan MN 55122 4214179 false X www.loscaboschildren.org X 2005 SD Promote, fund, monitor and strengthen programs that focus on children's health in Baja 13 13 0 74 0 0 1929273 4048580 0 2273 79299 -87755 -294329 1843791 3833550 788685 875609 0 304000 379675 0 0 170907 317333 428605 1410018 1683889 433773 2149661 1912261 4019204 62745 93943 1849516 3925261 X Promote, strengthen and advance programs that have a focus on health and wellness for children and youth in Baja California Sur. false false 638670 397380 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 adolescents 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 2022-2023 period, the spirit of service served 5,152 children with 152,490 services. 368709 115502 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 2022 - 2023 period, the Spirit of Hope served 2,470 children with 4,440 services. 214266 133316 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 2022-2023 period, the Spirit of Love served 417 children with 2,282 services. 185635 229411 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 2022-2023 period, the Spirit of Joy served 2,997 children with 14,375 services. 185635 229411 1407280 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 1 0 true 0 false true MX false false false true true false false false false false false X 13 13 false false false false false false false true false false false true true true true true true true false false MN X X Heide Olson 6517897660 1715 Yankee Doodle Road 305 Eagan MN 55122 Alejandro Centeno Zubia Treasurer 0.5 X X 0 0 0 Felipe Fernandez Sanchez Navarro Chair (part year) / Vice Chair 0.5 X X 0 0 0 Laura Guillermina Bueno Aviles Member (part year)/Secretary 0.5 X X 0 0 0 Lawrence Hill Hendrickson Vice chair (part year)/Member 0.5 X X 0 0 0 Robert Mowe Harris Jr Member (part year)/Chair 1.0 X X 0 0 0 Christopher Charles Erickson Member 0.5 X 0 0 0 Darin Scott Nelson Member 0.5 X 0 0 0 Gail Dougan Freels Member 0.5 X 0 0 0 Giammarco Vela Member 0.5 X 0 0 0 Glenna Tanenbaum Member 0.5 X 0 0 0 Jeremy Curtis Saylor Member (part year) 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 98801 0 0 98801 0 0 0 false false false 0 2653244 1395336 1587224 4048580 0 0 0 0 0 55773 55773 0 0 23526 23526 0 23526 23526 86300 2653244 380629 -294329 -294329 0 0 0 0 0 3833550 0 0 -215030 875609 875609 112426 95046 11816 5564 267249 129274 18893 119082 64322 64322 175 175 0 0 0 0 13805 13805 13151 5958 7092 101 40251 8409 2708 29134 10767 10071 696 6186 2965 3221 1904 1904 Program Supplies 271923 271923 Training Expenses 6121 6121 0 0 0 0 1683889 1407280 105702 170907 35795 46248 551621 1182734 50000 15396 0 0 13230 6855 1272 6375 1273573 2768451 0 0 0 0 1912261 4019204 22906 48180 9611 0 30228 45763 0 0 0 62745 93943 X 1585414 2818037 264102 1107224 1849516 3925261 1912261 4019204 X 2149661 -73916 X false true X true false X 1152182 2878626 1456374 1929273 4048580 11465035 0 0 1152182 2878626 1456374 1929273 4048580 11465035 2774372 8690663 28849 15732 757 1672 55773 102783 0 0 0 0 0 0 0 11567818 0 0.7513 0.7306 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 150000 554762 704762 100000 50000 150000 100000 100000 100000 100000 50000 50000 100000 0.0 1.0 0.0 false false 13230 6855 6375 6375 0 X 4147860 217601 170800 388401 3759459 175 73916 74091 3833550 2072115 217601 170800 388401 1683714 175 0 175 1683889 Schedule D, Part IV, Line 2b Explanation of escrow agreement The amounts are included in cash- 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 - 170800 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Loss on foreign currency exchange - 73916 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Event Expenses - 170800 true North America (Canada & Mexico only) 1 14 Program Services Children's medical services and supplies 271923 North America (Canada & Mexico only) 0 0 Grantmaking 875609 1 14 0 0 1 14 1147532 0 1147532 North America (Canada & Mexico only) Treatment for children in Baja California Sur with congenital heart defects 132750 Wire North America (Canada & Mexico only) Treatment for children in Baja California Sur with cancer 79679 Wire North America (Canada & Mexico only) Support to children with disabilities with special fund for equipment, orthesis, protetics and surgeries 60000 Wire North America (Canada & Mexico only) Treatment in the Pediatric Intensive Care Unit for children in Baja California Sur with critical medical issues 58691 Wire North America (Canada & Mexico only) Treatment in the Neonatal Intensive Care Unit for children in Baja California Sur with critical medical issues 47212 Wire North America (Canada & Mexico only) Treatment through surgery for children in Baja California Sur with critical medical issues 44919 Wire North America (Canada & Mexico only) Support Children medical needs through orientation, referrals and inkind support 42421 Wire North America (Canada & Mexico only) Training for new pediatricians for the best treatment for children in Baja California Sur with critical medical issues 33731 Wire North America (Canada & Mexico only) Support to children with disabilities with physical and equine therapies 30467 Wire North America (Canada & Mexico only) Support to children with particular medications, testing, supplies, and dental and medical services, and psychological sessions 28659 Wire North America (Canada & Mexico only) Support to children with autism with therapies 27875 Wire North America (Canada & Mexico only) Comprehensive treatment to children with Cleft in baja California Sur (surgeries, ENT, dental, Pediatrician, etc) 25768 Wire North America (Canada & Mexico only) Support of a children kitchen with operations to ensure healthy meals 23340 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. 21822 Wire North America (Canada & Mexico only) Operations of a small clinic includes dentist, psychologist, nutritionist, doctor and nurse. 20591 Wire North America (Canada & Mexico only) Operations of a healthy lifestyle project to improve children health by creating healthy eating habits and sports routines 19458 Wire North America (Canada & Mexico only) Children's rights awareness campaigns, special intervention for neurodevelopmental disorders in Loreto, and a playroom network in La Paz and Los Cabos, among other minor projects. 19196 Wire North America (Canada & Mexico only) Provide people in BCS communities the possibility to support in activities, events and other volunteering opportunities. 18629 Wire North America (Canada & Mexico only) Support to adolescents with autism and other dissabilities with therapies 17550 Wire North America (Canada & Mexico only) Psychologist, socialworker and therapies for children with cancer and their families 15400 Wire North America (Canada & Mexico only) Psychology follow-up for children 15000 Wire North America (Canada & Mexico only) Support to pregnant women with medical follow-up of the baby health, medicines, testing 14524 Wire North America (Canada & Mexico only) Support to children with particular medications, testing, supplies, and dental and medical services, and psychological sessions 12450 Wire North America (Canada & Mexico only) Support with an special project to follow up nutrition and health fro children in vulnerable areas. 12361 Wire North America (Canada & Mexico only) Support to children with particular medications, testing, supplies. 12186 Wire North America (Canada & Mexico only) Operations of the Cancer Registry in Baja California Sur 11900 Wire North America (Canada & Mexico only) Equipment and operations for a playroom area in the pediatric oncology area at Salvatierra Hospital in Baja California Sur 9800 Wire North America (Canada & Mexico only) Support to children and adolescents with workshops and trainings, so they can become agents of change in their communities. 7230 Wire North America (Canada & Mexico only) Support to children with disabilities with payment to speech therapists 7000 Wire 29 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 2023 Fred Duckett Challenge 2739544 2653244 86300 268362 78483 27381 6403 0 0 2739544 2653244 86300 268362 78483 27381 6403 380629 -294329 X 3 1416424 Selling cost X Auction Items 3 86300 Selling cost X Miscellaneous 3 84500 Cost 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Other - Auction Items The number of contributions represent the number of contributions received, not the number of items donated. Other - Miscellaneous 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 $ 185,635 including grants of $ 229,411) 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 2022-2023 period, the Spirit of Joy served 2,997 children with 14,375 services. Form 990, Part V, Line 2a The organization had 18 employees during the fiscal year ended 6/30/2023. 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 - -73916;