The aircraft carrier is located to the south east of Los Santos, but you can’t easily access it in GTA 5.
In the video above we give you a full tour.
In GTA 5 Online, you can reach it as part of the Humane Raid heist and as part of the Adversary Modes as a play area.
However, in GTA 5 Story mode you can only reach it with the help of mods. You can use the Enhanced Native Trainer mod or the Open All Interiors mod from gta5-mods.com. Using the Enhanced Native Trainer mod you can select it as one of the exterior locations and then teleport there. With the Open All Interiors mod it will show as a boat icon to the south east of Los Santos and then you can reach it with a plane and land on deck.
Unfortunately, with these mods there are no navy personnel to play with as per the army base. There are however, Hydras and Lazar jets to takeaway as well as military helicopters.
The aircraft carrier itself is the USS Luxington, an ATT-16, and it has a series of decks that you can access reachable via stairs or the open sides, with an interesting below deck area at sea level where the water floods and recedes as the waves roll in used as a launching area for boats.