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Nonprofit · EIN 20-2882711

LOS CABOS CHILDRENS FOUNDATION

Tax-exempt · EAGAN, MN 55121

Financials

$3.8M$1.7M2022$2.9M$3.5M2023
Revenue Expenses · by fiscal year end
Financials of LOS CABOS CHILDRENS FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2024990$2,888,368$3,542,151-$653,783$3,349,129$194,954$3,154,175
June 30, 2023990$3,833,550$1,683,889$2,149,661$4,019,204$93,943$3,925,261
Financial details: 990 for the year ended June 30, 2024

Revenue

Contributions, gifts and grants
$2,817,182
Program service revenue
$0
Investment income
$151,004
Net gain from sales of assets
-$6,926
Net income from fundraising events
-$79,818
Other revenue
-$79,818

Expenses

Grants and similar amounts paid
$1,549,528
Compensation of officers, directors and key employees
$128,771
Other salaries and wages
$351,665
Salaries, compensation and benefits (total)
$480,436
Professional fundraising fees
$0
Accounting fees
$55,600
Occupancy
$15,745
Travel
$1,748
Depreciation
$2,777
Program services (functional)
$3,231,812
Management and general (functional)
$101,383
Fundraising (functional)
$208,956

Balance sheet and other

Total assets, start of year
$4,019,204
Total assets, end of year
$3,349,129
Total liabilities, end of year
$194,954
Net assets, end of year
$3,154,175
Land, buildings and equipment
$3,598
Publicly traded securities
$3,097,989
Net assets without donor restrictions
$1,876,595
Net assets with donor restrictions
$1,277,580
Gross receipts
$3,511,080
Employees
0
Volunteers
129
Year formed
2005
State of legal domicile
SD

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 for the year ended June 30, 2024, highest compensation first.

NameTitleHours / weekCompensation
Maria Isabel Comella AlvarezExecutive Director
Officer
40$123,820
Alejandro Centeno ZubiaTreasurer
Trustee or director, Officer
0.5$0
Felipe Fernandez Sanchez NavarroVice Chair
Trustee or director, Officer
0.5$0
Laura Guillermina Bueno AvilesSecretary
Trustee or director, Officer
0.5$0
Robert Mowe Harris JrChair
Trustee or director, Officer
1$0
Christopher Charles EricksonMember (Part Year)
Trustee or director
0.5$0
Darin Scott NelsonMember
Trustee or director
0.5$0
Emily RiceMember
Trustee or director
0.5$0
Gail Dougan FreelsMember
Trustee or director
0.5$0
Glenna TanenbaumMember
Trustee or director
0.5$0
Lawrence Hill HendricksonMember
Trustee or director
0.5$0
Mark Charles ConzemiusMember
Trustee or director
0.5$0
Richard Arthur EricksonMember
Trustee or director
0.5$0
Thomas Patrick WalshMember
Trustee or director
0.5$0
990 for the year ended June 30, 2023: 15 people
NameTitleHours / weekCompensation
Maria Isabel Comella AlvarezExecutive Director
Officer
40$98,801
Alejandro Centeno ZubiaTreasurer
Trustee or director, Officer
0.5$0
Felipe Fernandez Sanchez NavarroChair (part year) / Vice Chair
Trustee or director, Officer
0.5$0
Laura Guillermina Bueno AvilesMember (part year)/Secretary
Trustee or director, Officer
0.5$0
Lawrence Hill HendricksonVice chair (part year)/Member
Trustee or director, Officer
0.5$0
Robert Mowe Harris JrMember (part year)/Chair
Trustee or director, Officer
1$0
Christopher Charles EricksonMember
Trustee or director
0.5$0
Darin Scott NelsonMember
Trustee or director
0.5$0
Gail Dougan FreelsMember
Trustee or director
0.5$0
Giammarco VelaMember
Trustee or director
0.5$0
Glenna TanenbaumMember
Trustee or director
0.5$0
Jeremy Curtis SaylorMember (part year)
Trustee or director
0.5$0
Mark Charles ConzemiusMember
Trustee or director
0.5$0
Richard Arthur EricksonMember
Trustee or director
0.5$0
Thomas Patrick WalshMember
Trustee or director
0.5$0

Address and contacts

Address (IRS master file)
1715 YANKEE DOODLE RD STE 305, EAGAN, MN 55121-1660
In care of
% THOMAS P WALSH SR 4
Principal officer (990 for 2023)
Maria I Comella, 1715 Yankee Doodle Road 305, Eagan, MN 55122
Signed the 990
Maria I Comella, Executive Director
Phone
(651) 789-7660
Return prepared by
CRI Capin Crouse Advisors LLC

Mission

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

990 for the year ended June 30, 2024

Program accomplishments

  • 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
  • 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.
    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

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025Not on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
20-2882711
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2005
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P30)
Assets (IRS master file)
$3,349,129
Income (IRS master file)
$3,511,080

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2024$2,888,368$3,542,151$3,349,129IRS
990June 2023$3,833,550$1,683,889$4,019,204XML
990June 2022$1,843,791$1,410,018$1,912,261IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2018–––IRS

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 20-2882711).

Questions about LOS CABOS CHILDRENS FOUNDATION

What is the EIN of LOS CABOS CHILDRENS FOUNDATION?
The employer identification number (EIN) of LOS CABOS CHILDRENS FOUNDATION is 20-2882711.
Is LOS CABOS CHILDRENS FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
Are donations to LOS CABOS CHILDRENS FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOS CABOS CHILDRENS FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LOS CABOS CHILDRENS FOUNDATION due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOS CABOS CHILDRENS FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2024.
Who is the principal officer of LOS CABOS CHILDRENS FOUNDATION?
The 990 for the year ended June 30, 2024 names Maria I Comella.
Who are the officers and directors of LOS CABOS CHILDRENS FOUNDATION?
The 990 for the year ended June 30, 2024 lists 14 people; 1 received compensation from the organization, the highest $123,820 (Maria Isabel Comella Alvarez, Executive Director).
How much revenue does LOS CABOS CHILDRENS FOUNDATION have?
On its 990 for the year ended June 30, 2024 it reported revenue of $2,888,368, expenses of $3,542,151 and total assets of $3,349,129 at year end.

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