Minnesota · Nonprofit
Los Cabos Children's Foundation
Los Cabos Children's Foundation (Minnesota) receives grants from 46 organizations whose IRS filings report $6,126,224 to it, the largest being DONOR ADVISED CHARITABLE GIVING INC ($956,650). 26 of them have funded it in more than one year, and 67% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.
- Revenue FY2024
- $2.9M
- Funders on record
- 46
- Grants received
- $6.1M
- Net assets
- $3.2M
What Los Cabos Children's Foundation does
Mission
Promote, strengthen and advance programs that have a focus on health and wellness for children and youth in Baja California Sur.
As stated on its FY2024 Form 990.
Programs
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.
$1,671,407 spentof which $828,695 as grants52% of program spendingSpirit 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.
$909,421 spentof which $439,243 as grants28% of program spendingSpirit 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.
$406,012 spentof which $181,949 as grants13% of program spendingSpirit 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.
$244,972 spentof which $99,641 as grants8% of program spending
The 4 programs described on its FY2023 Form 990, listed largest first by expense. Program spending in total: $3,231,812.
The organization over time
Each line starts at 100 in 2017, so what you read is the shape rather than the size: 150 means half as much again as 2017, 50 means half. The number beside each label in the key is where it ended. The shaded band is where the middle 50% of its peers' revenue would sit, given their growth.
Balance sheet
Total assets and total liabilities at each year end, in dollars. The largest one-year move in total assets was 2022 to 2023, from $1.9M to $4.0M (+110%).
How it's funded, over time
Each bar is one year's revenue split into where it came from, and every bar is the same height — these are shares, not amounts, so a year that raised twice as much looks the same size. Hover a bar for the split.
98% of Los Cabos Children's Foundation’s revenue is contributions — more reliant on donations than three-quarters of its peers (81% for the typical peer).
Surplus & reserves
Operating surplus or deficit each year, and months of liquidity in hand. 3 of the last 8 reported years ran a deficit.
reserve
Leadership and staff
The officers, directors, trustees and key employees listed on each return. Joined and no longer listed compare each filing with the year before, matching people by surname and first initial; a year after a gap, or a roster under three people, has no comparison.
Chief executive
Maria Isabel Comella Alvarez
Executive Director
Board chair
Robert Mowe Harris Jr
Chair
As listed on its FY2024 Form 990.
Who funds it, year by year
2017 → 2023: the base broadened from 3 funders to 19 funders, grant income rose $146k → $901k.
18 of 46 of your funders are donor-advised or pass-through sponsors (tagged DAF) — 67% of grant dollars received. That money is really individual donors directing a sponsor; the institutions to cultivate are the non-DAF funders.
From the IRS filings of Los Cabos Children's Foundation’s funders (the co-funder graph). Top 30 of 46 funders by total. Association, not causation. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.
How concentrated its funding is
Los Cabos Children's Foundation has a broad base — no single funder exceeds 16% of grant income, and it takes 4 funders to reach half.
the vertical line marks half of all grant income — 4 funders to its left
77% of the income these shares are computed over arrives through pass-through sponsors or from payers whose filings do not say what kind of payment it is. Concentration is still measured over all of it, because the money is real; what it does not support is a claim about how many institutions have chosen to fund Los Cabos Children's Foundation.
Largest funder’s share by year: 2017 83% · 2018 75% · 2019 47% · 2020 37% · 2021 26% · 2022 37% · 2023 20% — diversifying over time.
“Effective funders” = inverse Herfindahl index (1 / Σ shareᵢ²) — the number of equal-sized funders that would give the same concentration. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.
How long its funders stay
29% of Los Cabos Children's Foundation's funders are still giving 3 years after their first grant; 57% give in more than one year at all.
Share of funders still giving k years after their first recorded grant, pooled across every acquisition cohort. A funder counts as retained in a year only if it made a grant that year. Measured to FY2023, the last fiscal year that has finished arriving — a funder cannot be counted as lapsed in a year most filers have not reached.
Where its funders are
67% of Los Cabos Children's Foundation's grant income arrives through donor-advised or pass-through sponsors, whose addresses record where the money is held rather than where the donor is. Of the $2.0M that is directly attributable, 99% of it comes from funders outside Minnesota, across 13 states.
In-state vs out-of-state, by year
Funder states come from each funder’s own filing. $4.1M arriving through sponsors registered in 12 states is excluded from the map and the split above: a sponsor holds money on a donor’s behalf, so its registered address would place those dollars somewhere no donor need ever have been. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.
Against its field
Los Cabos Children's Foundation has grown faster than half of the 11,274 human services nonprofits its size.
this organization peer median middle 50% of peers· 11,274 human services nonprofits $1M–$10M, FY2024
Organizations like Los Cabos Children's Foundation
Organizations whose mission and program text most resemble this one, by semantic similarity over every organization in the US filings — the closest peers, and often the clearest route to shared or prospective funders.
In Minnesota
Nationally
Read directly from this organization’s own Form 990, as neutral context.
Where the money goes
91% of spending goes to programs.
Governance
Public support
73%
Share of support from the public (Schedule A) — the basis for its public-charity status.
Footprint & structure
Files a return copy in 1 state
Screen this organization
A dated, signed PDF of the compliance screen for Los Cabos Children's Foundation: IRS status (Business Master File, Publication 78, auto-revocation), the OFAC sanctions lists, the Internal Revenue Bulletin, and California registration, with the Rev. Proc. 2018-32 §8.01 reliance elements stated element by element. Generated from the current files at the moment you download it.
Screens are triage, not determinations; a source that cannot be read reports not screened, never clear. Screen this nonprofit · How the screen works · on the API as GET /api/screening/{ein}?format=pdf
Questions and answers
- Who funds Los Cabos Children's Foundation?
- Los Cabos Children's Foundation (Minnesota) receives grants from 46 organizations whose IRS filings report $6,126,224 to it, the largest being DONOR ADVISED CHARITABLE GIVING INC ($956,650). 26 of them have funded it in more than one year, and 67% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.
- How many funders does Los Cabos Children's Foundation have?
- IRS filings report 46 organizations giving $6,126,224 in grants to Los Cabos Children's Foundation, 26 of which have funded it in more than one year.
- Who is the largest funder of Los Cabos Children's Foundation?
- DONOR ADVISED CHARITABLE GIVING INC is the largest funder on record, with $956,650 in grants. The full list of funders is on this page.
- How can an organization like Los Cabos Children's Foundation find more funders?
- Start with the funders already giving here, then look at the foundations that back similar organizations in Minnesota. The funding by cause and by state pages list the largest funders for a given area and how to approach them.
These figures are read directly from IRS Form 990 / 990-PF e-file XML: this organization’s own return for FY2024 (financials across 2017–2024), and the filings of 46 funders that report grants to it. “On record” means captured in the filings we have parsed — a funder that does not e-file, or whose grant detail is not itemized, will not appear. Filings run roughly 12–24 months behind. Trends on this page end at FY2023, the last fiscal year that has finished arriving; later years are shown and marked, and move no figure. Data on this page was exported October 22, 2026. What this page cannot tell you · view filing