2020-11-03T17:42:24-08:00 2019-12-31 813303766 Thomas E Hough CPA PO Box 55014 Valencia CA 913850014 990 2019-01-01 473384907 Lost Angels Childrens Project Inc LOST 6615796052 45059 Trevor Avenue Lancaster CA 93534 Aaron Valencia Executive Dir. 6615796052 2020-11-03 true Thomas E Hough P00014497 6612541864 X 2019 2021-01-29 14:40:06Z X Aaron Valencia 45059 Trevor Avenue Lancaster CA 93534 366411 false X www.lostangelscp.org X 2015 CA Our mission is to provide service to disadvantaged youth, young adults, families, and distressed communities through innovative vocational training, social enterprise, and traditional outreach programs. 3 2 6 8 0 218074 315483 0 0 58639 3418 276713 318901 0 0 61925 115003 4300 0 25890 183778 115782 250003 230785 26710 88116 50629 139215 470 50629 138745 Our mission is to provide service to disadvantaged youth, young adults, families, and distressed communities through innovative vocational training, social enterprise, and traditional outreach programs. false false 172515 Lost Angels Children's Project had a very busy and successful year! We operated an after school classic car restoration and industrial arts program that served over 75 new and returning youths ages 13-19.We also engaged youth in social enterprise t-shirt silk screening operation where they created in-house merchandise with our own brand (Good+Life) as well as producing orders for outside customers.We started numerous outreach events such as the popular Friday Night Get Down events opening our doors to the local community, and hosted a very successful Haunted House in partnership with Lancaster High School and local business Escape Room.We also participated in capacity building activities with Destiny Consulting as part of L.A. County Ready to Rise (CCF) grant. 172515 true true false false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 6 true false false false false false false false 0 false false false false false false false X 3 2 false false false false false false false true true false false true true true true true true true true false CA X X X X Aaron Valencia 6615796052 45059 Trevor Avenue Lancaster CA 93534 Aaron Valencia Executive Dir. 40.00 0.00 X X 66962 0 0 Holly Stein Secretary 0.00 0.00 X X 0 0 0 Carl Sheaffer Treasurer 0.00 0.00 X X 0 0 0 66962 0 false false false 0 34827 280656 315483 0 0 0 0 0 0 40909 34827 40909 0 0 10019 6601 3418 3418 0 318901 3418 0 0 0 0 66962 53570 6696 6696 0 38549 30839 3855 3855 0 0 9492 7594 949 949 0 0 3125 3125 0 0 0 20491 6486 4698 9307 2024 1619 203 202 4120 3296 412 412 0 0 22800 18240 2280 2280 2691 2153 269 269 0 0 0 0 1466 1466 6453 6453 Program expenses 31882 31882 Utilities 6228 4982 623 623 Automobile expenses 3283 2626 329 328 Paypal fees 2300 1840 230 230 8919 5922 2258 739 230785 172515 32380 25890 32152 112979 0 0 0 0 0 0 800 0 25222 2786 18477 22436 0 0 0 0 3000 50629 139215 470 0 470 X 50629 138745 50629 138745 50629 139215 88116 X false false false X 13650 51348 114466 218074 315483 713021 48511 32245 33798 58639 3418 176611 0 0 0 62161 83593 148264 276713 318901 889632 0 0 889632 0 0 0 0 62161 83593 148264 276713 318901 889632 1.00000 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17719 1201 16518 7503 1585 5918 22436 Sales Tax Payable 470 470 X X X X X X X false Auto Sweepstake 75736 34827 40909 40909 75736 34827 40909 40909 40909 Form 990, Part VI, Line 11b: Form 990 Review Process Draft 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 Conflicts LACP 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 Management The 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 Inspection Copies 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 Available No documents available to the public.