Nonprofit · EIN 27-2300249
LOS CORTOS
Tax-exempt · LOS ANGELES, CA 90012
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $3,475 | $944 | $2,531 | $3,845 | $229 | $3,616 |
| December 31, 2023 | 990-EZ | $2,542 | $4,604 | -$2,062 | $1,106 | $21 | $1,085 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $3,475
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $944
- Program services (functional)
- $943
Balance sheet and other
- Total assets, start of year
- $1,106
- Total assets, end of year
- $3,845
- Total liabilities, end of year
- $229
- Net assets, end of year
- $3,616
- Cash, savings and investments
- $3,845
- Gross receipts
- $3,475
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YANIV WAISMAN | President & CEO | 35 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| YANIV WAISMAN | President & CEO | 35 | $0 |
Address and contacts
- Address (IRS master file)
- 316 W 2ND ST STE 1105, LOS ANGELES, CA 90012-3536
- In care of
- % YANIV WAISMAN
- Mailing address (990-N for 2019)
- 4056 Rousseau Lane, Palos Verdes Peninsula CA 90274
- Principal officer (990-N for 2019)
- Yaniv Waisman, 4056 Rousseau Lane, Palos Verdes Peninsula CA 90274
- Signed the 990-EZ
- YANIV WAISMAN, President & CEO
- Phone
- (323) 834-2822
- Website
- www.loscortos.org
- Return prepared by
- GORDON & GORDON LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 27-2300249 or by the name LOS CORTOS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Los Cortos is a non-profit organization designed to promote and discover filmmakers creating Short Films. Los Cortos is a free place to host and promote short films created by the hispanic community or by people who create short films with an hispanic theme.Los Cortos wants to educate people who are interested in the art of creating short films. With conferences, panels, special guests and events target to schools.
Program accomplishments
- Los Cortos started as a website for short films created by the hispanic community, it has grown to a community with dozens of filmmakers, more than 120 short films, 5 events in the US and hundreds of daily visitors to the website.Expenses $943
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-2300249
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $3,845
- Income (IRS master file)
- $3,475
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $3,475 | $944 | $3,845 | XML |
| 990-EZ | December 2023 | $2,542 | $4,604 | $1,106 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Yaniv Waisman | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 27-2300249).
Questions about LOS CORTOS
- What is the EIN of LOS CORTOS?
- The employer identification number (EIN) of LOS CORTOS is 27-2300249.
- Is LOS CORTOS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to LOS CORTOS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOS CORTOS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LOS CORTOS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOS CORTOS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of LOS CORTOS?
- The 990-N for 2019 names Yaniv Waisman.
- Who are the officers and directors of LOS CORTOS?
- The 990-EZ for the year ended December 31, 2024 lists 1 person; 0 received compensation from the organization.
- How much revenue does LOS CORTOS have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $3,475, expenses of $944 and total assets of $3,845 at year end.
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