Civic Intelligence

Los Cortos

EIN 27-2300249 • 501(c)3 • Los Angeles, CA

Profile

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.

316 W 2nd Street 1105Los Angeles, CA 90012

www.loscortos.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

94th percentile

73%

Higher net margin than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

248%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

37%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$3,845

Up $2,739 (+248%) from 2023

Liabilities

Up

$229

Up $208 (+990%) from 2023

Net Assets

Up

$3,616

Up $2,531 (+233%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin94th percentile

Revenue

Up

$3,475

Up $933 (+37%) from 2023

Expenses

Down

$944

Down $3,660 (-79%) from 2023

Net Income

Up

$2,531

Up $4,593 (+223%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0K$4.0K$2.0K$0Assets 2017: $1,471Net Assets 2017: $1,4712017Assets 2018: $2,874Liabilities 2018: $22Net Assets 2018: $2,8522018Assets 2019: $3,210Liabilities 2019: $57Net Assets 2019: $3,1532019Assets 2020: $1,566Net Assets 2020: $1,5662020Assets 2021: $5,176Liabilities 2021: $8Net Assets 2021: $5,1682021Assets 2022: $3,154Liabilities 2022: $7Net Assets 2022: $3,1472022Assets 2023: $1,106Liabilities 2023: $21Net Assets 2023: $1,0852023Assets 2024: $3,845Liabilities 2024: $229Net Assets 2024: $3,6162024

Highlighted filing

2024

Assets$3,845
Liabilities$229
Net Assets$3,616
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15K$10K$5.0K$0-$5.0KRevenue 2017: $2,152Expenses 2017: $1,819Net Income 2017: $3332017Revenue 2018: $10,304Expenses 2018: $8,923Net Income 2018: $1,3812018Revenue 2019: $13,560Expenses 2019: $13,259Net Income 2019: $3012019Revenue 2020: $0Expenses 2020: $1,587Net Income 2020: -$1,5872020Revenue 2021: $6,830Expenses 2021: $3,228Net Income 2021: $3,6022021Revenue 2022: $68Expenses 2022: $2,089Net Income 2022: -$2,0212022Revenue 2023: $2,542Expenses 2023: $4,604Net Income 2023: -$2,0622023Revenue 2024: $3,475Expenses 2024: $944Net Income 2024: $2,5312024

Highlighted filing

2024

Revenue$3,475
Expenses$944
Net Income$2,531
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,845
Liabilities
$229
Net assets
$3,616
Revenue
$3,475
Expenses
$944
Net income
$2,531
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.85$0.23$3.62$3.48$0.94$2.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.02$1.09$2.54$4.60$2.06
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.01$3.15$0.07$2.09$2.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.18$0.01$5.17$6.83$3.23$3.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$1.57$0.00$1.59$1.59
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.06$3.15$13.6$13.3$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.02$2.85$10.3$8.92$1.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$1.47$2.15$1.82$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$3,475
Mission and Program Overview

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 Services

DescriptionGrantsExpenses
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.-$943
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
YANIV WAISMANPresident & CEOFT$0--
Filing and Contact Details

Filer

Filer Name
Los Cortos
EIN
27-2300249
Phone
3238342822
Address
316 W 2ND STREET 1105, LOS ANGELES, CA 90012

Signing Officer

Name
Yaniv Waisman
Title
President & CEO
Signed
2025-10-13
Discuss with paid preparer
Yes

Preparer

Firm
Gordon & Gordon Llp
Address
15760 VENTURA BLVD STE 1040, ENCINO, CA 91436
Preparer
Daniel Gordon
Phone
8189902242
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $778”

Other Expenses.1002

“Office Expenses $166”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $21 Accounts Payable and Accrued Expenses - Ending $229”

Raw XML Appendix133 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0YANIV WAISMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum03238342822
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0316 W 2ND STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090012
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01106
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03845
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03475
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02531
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01106
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03845
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt03475
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01085
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03616
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01085
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03616
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt035.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0YANIV WAISMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President & CEO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0944
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Los 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Los 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0943
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt021
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0229
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0944
IRS990EZ/TotalProgramServiceExpensesAmt0943
IRS990EZ/TotalRevenueAmt03475
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.loscortos.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02542
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt068
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt06830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt012915
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt012915
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt068
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06830
IRS990ScheduleA/Total509Grp/TotalAmt012915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03475
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02542
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt068
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06830
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012915
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $778
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $166
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Accounts Payable and Accrued Expenses - Beginning $21 Accounts Payable and Accrued Expenses - Ending $229
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0YANIV WAISMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOS CORTOS
ReturnHeader/Filer/BusinessNameControlTxt0LOSC
ReturnHeader/Filer/EIN0272300249
ReturnHeader/Filer/PhoneNum03238342822
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 W 2ND STREET 1105
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954860937
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GORDON & GORDON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015760 VENTURA BLVD STE 1040
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ENCINO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091436
ReturnHeader/PreparerPersonGrp/PhoneNum08189902242
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL GORDON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-13T23:17:03-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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