LOST ANGELS CHILDRENS PROJECT INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
LOST ANGELS CHILDRENS PROJECT INC (EIN 47-3384907)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202203199349326230
Schema version
2021v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-11-15T14:56:52-08:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN813303766PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Thomas E Hough CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 55014AddressLine1Txt
CityValenciaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91385ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN473384907EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Lost Angels Childrens Project IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOSTBusinessNameControlTxt
Phone6615796052PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line144528 Beech AvenueAddressLine1Txt
CityLancasterCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93534ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAaron ValenciaPersonNm
Person TitleCEOPersonTitleTxt
Signature2022-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstAaronPersonFirstNm
Person LastValenciaPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonThomas E HoughPreparerPersonNm
PTINP00014497PTIN
Phone6612541864PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerAaron ValenciaPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line144528 Beech AvenueAddressLine1Txt
CityLancasterCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93534ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,006,216GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.lostangelscp.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOur mission is to provide service to disadvantaged youth, young adults, families, and distressed communities through innovative vocational training, social enterprise, and traditional outreach programs.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee22TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$707,917PYContributionsGrantsAmt
CY Contributions Grants$978,575CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$7,345PYOtherRevenueAmt
CY Other Revenue$15,825CYOtherRevenueAmt
PY Total Revenue$715,262PYTotalRevenueAmt
CY Total Revenue$994,400CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$203,891PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$364,125CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$86,540CYTotalFundraisingExpenseAmt
PY Other Expenses$230,638PYOtherExpensesAmt
CY Other Expenses$395,935CYOtherExpensesAmt
PY Total Expenses$434,529PYTotalExpensesAmt
CY Total Expenses$760,060CYTotalExpensesAmt
PY Revenues Less Expenses$280,733PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$234,340CYRevenuesLessExpensesAmt
Total Assets BOY$420,751TotalAssetsBOYAmt
Total Assets EOY$654,864TotalAssetsEOYAmt
Total Liabilities BOY$1,273TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,046TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$419,478NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$653,818NetAssetsOrFundBalancesEOYAmt
MissionOur mission is to provide service to disadvantaged youth, young adults, families, and distressed communities through innovative vocational training, social enterprise, and traditional outreach programs.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$582,977ExpenseAmt
DescList of Accomplishments for 2021:a.36 youth were enrolled in 3 training cohorts and 34 youth graduated in 2021. 30 of these graduates were hired into full-time, living wage positions. All participants attended soft skills professional workshops and received case management and supportive services to overcome barriers to success. 3 youth obtained a GED/Diploma, and another is still doing credit completion to obtain a high school diploma. 8 youth obtained a valid driver's license. Over 100 youth received other supportive services such as rental assistance, food assistance or other support.b.Youth earned a total of approximately $63,900 in WIOA-funded training wages through Lost Angels partnership with the America's job center. Lost Angels paid youth an additional $25,000 in training wages in 2021. Total training wages earned by youth participating in the work program were approximately $88,900 in 2021.c.In 2021, Lost Angels gave four vehicles to families and youth in need who had no means of transportation. We received a total of 7 vehicle donations in 2021.d.Lost Angels strengthened its partnership with the Los Angeles County Office of Education by entering into a direct fee for service agreement to fund vocational training of GAIN and GROW participants (county welfare to work programs).e.Lost Angels renewed Platinum Status (highest rating) with Candid (Guidestar), and was voted a 2021 Top Rated Nonprofit by Great Nonprofits, a charity rating organization.f.Lost Angels created new and engaging social media content and videos highlighting our programs and events and hired additional marketing and creative staff.g.Lost Angels provided financial support to people in the community experiencing food insecurity, housing insecurity, and facing other crises related to the pandemic and economic impacts. We dispersed over $130,000 in emergency relief funds to families and individuals in need. h.Lost Angels further strengthened relationships with workforce development partners, The City of Lancaster, Los Angeles County Office of Education, Workforce Development Aging and Community Services, and America's Job Center of California.i.Lost Angels increased its board-managed cash reserve fund and completed its first certified audit of its 2020 financial statements.Desc
Total Program Service Expenses$582,977TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee22EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAaron ValenciaPersonNm
Phone6615796052PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line144528 Beech AvenueAddressLine1Txt
CityLancasterCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93534ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Aaron Valencia
CEO40.000.00Yes (X)Yes (X)$126,254$0$0
Holly Gollob-Stein
Secretary0.000.00Yes (X)Yes (X)$0$0$0
Carl Sheaffer
Treasurer0.000.00Yes (X)Yes (X)$0$0$0
Jordan Scharf
Director0.000.00Yes (X)$0$0$0
Christina Smith
Director0.000.00Yes (X)$0$0$0
Jim Waggaman
Director0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$126,254TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$135,420GovernmentGrantsAmt
All Other Contributions$843,155AllOtherContributionsAmt
Noncash Contributions$58,150NoncashContributionsAmt
Total Contributions$978,575TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$27,641GrossSalesOfInventoryAmt
Cost Of Goods Sold$11,816CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,825TotalRevenueColumnAmt
Related Or Exempt Func Income$15,825RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$994,400TotalRevenueColumnAmt
Related Or Exempt Func Income$15,825RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$126,254TotalAmt
Program Services$75,752ProgramServicesAmt
Management And General$25,251ManagementAndGeneralAmt
Fundraising$25,251FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$208,680TotalAmt
Program Services$139,009ProgramServicesAmt
Management And General$33,870ManagementAndGeneralAmt
Fundraising$35,801FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$29,191TotalAmt
Program Services$18,682ProgramServicesAmt
Management And General$5,255ManagementAndGeneralAmt
Fundraising$5,254FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,101TotalAmt
Management And General$6,101ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$14,117TotalAmt
Program Services$2,158ProgramServicesAmt
Management And General$270ManagementAndGeneralAmt
Fundraising$11,689FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$268TotalAmt
Program Services$214ProgramServicesAmt
Management And General$27ManagementAndGeneralAmt
Fundraising$27FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,828TotalAmt
Program Services$7,862ProgramServicesAmt
Management And General$983ManagementAndGeneralAmt
Fundraising$983FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,703TotalAmt
Program Services$2,962ProgramServicesAmt
Management And General$371ManagementAndGeneralAmt
Fundraising$370FundraisingAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$46,706TotalAmt
Program Services$37,365ProgramServicesAmt
Management And General$4,671ManagementAndGeneralAmt
Fundraising$4,670FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$312TotalAmt
Program Services$250ProgramServicesAmt
Management And General$31ManagementAndGeneralAmt
Fundraising$31FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,090TotalAmt
Program Services$3,272ProgramServicesAmt
Management And General$409ManagementAndGeneralAmt
Fundraising$409FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,795TotalAmt
Management And General$10,795ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Program expenses-Emergency$134,683$134,683
Youth Workforce Program$109,272$109,272
Event expenses$35,038$35,038
Workers Comp Insurance$5,619$4,495$562$562

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$15,403TotalAmt
Program Services$11,963ProgramServicesAmt
Management And General$1,947ManagementAndGeneralAmt
Fundraising$1,493FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$760,060TotalAmt
Program Services$582,977ProgramServicesAmt
Management And General$90,543ManagementAndGeneralAmt
Fundraising$86,540FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$368,304BOYAmt
EOY$514,313EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$3,500BOYAmt
EOY$4,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$6,815EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$48,674LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,711LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$35,947BOYAmt
EOY$38,963EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$13,000BOYAmt
EOY$90,773EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$420,751BOYAmt
EOY$654,864EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,273BOYAmt
EOY$1,046EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,273BOYAmt
EOY$1,046EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$419,478BOYAmt
EOY$653,818EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$419,478BOYAmt
EOY$653,818EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$420,751BOYAmt
EOY$654,864EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$234,340ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$114,466CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$218,074CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$315,483CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$707,917CurrentTaxYearMinus1YearAmt
Current Tax Year$978,575CurrentTaxYearAmt
Total$2,334,515TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33,798CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$58,639CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,418CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,345CurrentTaxYearMinus1YearAmt
Current Tax Year$15,825CurrentTaxYearAmt
Total$119,025TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$148,264CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$276,713CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$318,901CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$715,262CurrentTaxYearMinus1YearAmt
Current Tax Year$994,400CurrentTaxYearAmt
Total$2,453,540TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$30,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,700CurrentTaxYearMinus1YearAmt
Current Tax Year$62,300CurrentTaxYearAmt
Total$128,750TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$30,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,700CurrentTaxYearMinus1YearAmt
Current Tax Year$62,300CurrentTaxYearAmt
Total$128,750TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,324,790PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$148,264CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$276,713CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$318,901CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$715,262CurrentTaxYearMinus1YearAmt
Current Tax Year$994,400CurrentTaxYearAmt
Total$2,453,540TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.94750PublicSupportCY509Pct
Public Support PY5090.95690PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,719OtherCostOrOtherBasisAmt
Depreciation$2,109DepreciationAmt
Book Value$15,610BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,849OtherCostOrOtherBasisAmt
Depreciation$7,602DepreciationAmt
Book Value$16,247BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,106OtherCostOrOtherBasisAmt
Book Value$7,106BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$38,963TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Lease Deposit$22,673
Project Cars$68,100
FieldValueIRS element (for citing)
Total Book Value Other Assets$90,773TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCredit Card PayableDesc
Amt$1,046Amt
FieldValueIRS element (for citing)
Total Liability$1,046TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$994,400TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$994,400RevenueSubtotalAmt
Total Revenue Per Form990$994,400TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$760,060TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$760,060ExpensesSubtotalAmt
Total Expenses Per Form990$760,060TotalExpensesPerForm990Amt

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution7ContributionCnt
Noncash Contributions Rpt F990$56,600NoncashContributionsRptF990Amt
Method Of Determining RevenuesFair MarketMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)Tax Services1$1,050Fair Market
Yes (X)Gift CArd1$500Cash value
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review ProcessDraft of Form 990 is distributed to all board members for their review and approval prior to the actual filing of the return.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsLACP diligently reviews the annual disclosure forms submitted by covered persons, and compiles and maintains a list of potentially conflicted entities and individuals. Proposed transactions are matched against the list as a means of identifying possible conflicts.LACP annually assigns responsibility for maintaining the list and screening for possible conflicts of interest.When dealing with major vendors and service providers, LACP asks the vendor or service provider to disclose any relationship - personal, financial, or otherwise - that the vendor or service provider has with LACPs directors, officers, employees or volunteers.In addition, LACP periodically reviews transactions involving any significant expenditure of organizational funds to ensure any compensation paid continues to be reasonable.If a possible conflict is identified with respect to a proposed transaction, LACP follows the procedures set out in its conflict-of-interest policy for determining whether an actual conflict of interest exists, and the procedures for addressing the conflict of interest.Among the steps LACP takes are the following:1. The person with the potential conflict with respect to a transaction should disclose such conflict.2. The person should not participate or be present at any meeting during which the discussion of the possible conflict of interest takes place.3. The chair of the board should, if appropriate, appoint a committee of the board made up of disinterested directors to investigate alternatives to the proposed transaction.4. If a more advantageous transaction is not reasonably available, the governing board or committee should determine, by a majority vote of the disinterested directors, whether the transaction is in LACPs best interest and is fair and reasonable.LACP also documents, through well-kept minutes, any decisions related to transactions involving an actual or possible conflict of interest.Finally, LACP is diligent in taking appropriate disciplinary and corrective action if a person who is covered by the conflict-of-interest policy fails to disclose an actual or possible conflict of interest.Officers, directors, and the CEO are covered under the policy,
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementThe annual process for determining compensation is as follows: LACPs Compensation Committee (comprised of board members who are not staff, not compensated and who act independently) annually evaluate the Executive Director on his performance, and ask for his input on matters of performance and compensation. The Compensation Committee obtains research and information to make a recommendation for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees or consultants) based on a review of comparability data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. This data may include the following:Salary and benefit compensation studies by independent sources;Written job offers for positions at similar organizations;Documented telephone calls about similar positions at both nonprofit and for-profit organizations; andInformation obtained from the IRS Form 990 filings of similar organizations.To approve the compensation for the Executive Director (and other highly compensated employees and consultants) the board documents how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved. Documentation includes:a) A description of the compensation and benefits and the date it was approved;b) The members of the board who were present during the discussion about compensation and benefits, and the results of the vote;c) A description of the comparability data relied upon and how the data was obtained; andd) Any actions taken (such as abstaining from discussion and vote) with respect to consideration of the compensation by anyone who is otherwise a member of the board but who had a conflict of interest with respect to the decision on the compensation and benefits.The Chair of the board of directors, who is a volunteer and not compensated by the Nonprofit, operates independently without undue influence from the Executive Director.No member of the Compensation Committee is a staff member, the relative of a staff member, or has any relationship with staff that could present a conflict of interest.
Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public InspectionCopies of tax returns are available to anyone who makes a request in writing to the organization.Copies are also available at https://www.oag.ca.gov/charities
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableAvailable upon request.

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