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Los Cabos Childrens Foundation

EIN 20-2882711 · Eagan, MN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair68 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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

Income
$2.9 million
Spending
$3.5 million
Spent on programs
91%
Reserves
6.3 months of spending
Largest source of income
donations and private grants, 98%
Employees
0
Volunteers
129
Highest pay
$123,820, executive director

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 68 out of 100. Higher than 42% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.3 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 23% of income.

  • Income trend

    5 of 15

    Income fell 25% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $1.7 million spent. 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.
  2. $909,421 spent. 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.
  3. $406,012 spent. 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.
  4. $244,972 spent. 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.
  5. (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.

Source: Form 990 for the year ending June 30, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2005.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.