AMERICAN NICARAGUAN FOUNDATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN NICARAGUAN FOUNDATION INC (EIN 65-0326517)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-04-18
- IRS object ID
- 202531089349301133
- Schema version
- 2024v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-18T13:13:14+00:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 East Las Olas Blvd Suite 1100 | AddressLine1Txt |
| City | Fort Lauderdale | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 333014230 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650326517 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Nicaraguan Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 3058987954 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 NW 57th Court Suite 170 | AddressLine1Txt |
| City | Miami | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33126 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Maria S Almendarez | PersonNm |
| Person Title | Administrative Officer | PersonTitleTxt |
| Signature | 2025-04-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GINA ARDILLO | PreparerPersonNm |
| PTIN | P01395893 | PTIN |
| Phone | 9542028600 | PhoneNum |
| Preparation | 2025-04-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Maria S Almendarez | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 NW 57th Court Suite 170 | AddressLine1Txt |
| City | Miami | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33126 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $115,565 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.anfnicaragua.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | American Nicaraguan Foundation (ANF) is a relief and development organization whose mission is to alleviate poverty in the lives of the most vulnerable populations across Nicaragua. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,032 | PYContributionsGrantsAmt |
| CY Contributions Grants | $551 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $50,819 | PYInvestmentIncomeAmt |
| CY Investment Income | $50,514 | CYInvestmentIncomeAmt |
| CY Other Revenue | -$19,380 | CYOtherRevenueAmt |
| PY Total Revenue | $52,851 | PYTotalRevenueAmt |
| CY Total Revenue | $31,685 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $300,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $100,000 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $45,220 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $45,220 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $87,118 | PYOtherExpensesAmt |
| CY Other Expenses | $15,181 | CYOtherExpensesAmt |
| PY Total Expenses | $432,338 | PYTotalExpensesAmt |
| CY Total Expenses | $160,401 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$379,487 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$128,716 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,885,136 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,714,666 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $300,863 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,214 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,584,273 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,713,452 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AMERICAN NICARAGUAN FOUNDATION (ANF) IS A RELIEF AND DEVELOPMENT ORGANIZATION WHOSE MISSION IS TO REDUCE THE IMPACT OF POVERTY IN THE LIVES OF THE MOST VULNERABLE POPULATIONS ACROSS NICARAGUA. ANF TAKES A HOLISTIC APPROACH TO POVERTY ALLEVIATION, WORKING ACROSS THE RELIEF-DEVELOPMENT SPECTRUM IN THE AREAS OF HOUSING, HEALTHCARE, NUTRITION, EDUCATION, WATER, SANITATION, AGRICULTURE, AND HUMANITARIAN ASSISTANCE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $100,000 | ExpenseAmt |
| Grant | $100,000 | GrantAmt |
| Desc | For 30 years, ANF provided support, opportunity, and tools to those affected by poverty in Nicaragua. ANF's work focused on education, health and nutrition, housing, water and sanitation, agriculture, and humanitarian aid. During its 30 years of operation, ANF has: -Provided more than 187,000 school meals -Invested $1.1M in school supplies -Supported more than 6,000 families with farming initiatives -Provided approximately 143,000 individuals with water and sanitation facilities -Built nearly 13,000 sanitation facilities -Constructed more than 23,000 houses -Built or improved 171 health clinics -Provided food to nearly 5,000 severely malnourished children In May 2022, the Board of Directors consented to cease all business affairs in Nicaragua. ANF is currently not operating any programs. | Desc |
| Total Program Service Expenses | $100,000 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Maria S Almendarez | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3058987954 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 NW 57th Court Suite 170 | AddressLine1Txt |
| City | Miami | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33126 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| F Alfredo Pellas Jr | ||||||
| President & Treasurer | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Nicolas Arguello | ||||||
| Secretary | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Rafael Sanchez | ||||||
| Vice President | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Carlos Vicente | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Carmen Ch De Pellas | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Dania Baltodano | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Danilo Manzanares | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Emilia Navarro | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Johnny Sordo | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Luis Navas | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Silvio Pellas | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Theresita Pellas | ||||||
| Board Member | 1.0 | Yes (X) | $0 | $0 | $0 | |
| Maria S Almendarez | ||||||
| Administrative Officer | 8.0 | Yes (X) | $42,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $42,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $551 | AllOtherContributionsAmt |
| Total Contributions | $551 | TotalContributionsAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $0 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,514 | TotalRevenueColumnAmt |
| Exclusion | $50,514 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $64,500 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $83,880 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$19,380 | TotalRevenueColumnAmt |
| Exclusion | -$19,380 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,685 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $31,134 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,000 | TotalAmt |
| Program Services | $100,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,000 | TotalAmt |
| Management And General | $42,000 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,220 | TotalAmt |
| Management And General | $3,220 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,650 | TotalAmt |
| Management And General | $5,650 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,211 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $2,211 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,141 | TotalAmt |
| Management And General | $3,141 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,501 | TotalAmt |
| Management And General | $3,501 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $678 | TotalAmt |
| Management And General | $678 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,401 | TotalAmt |
| Program Services | $100,000 | ProgramServicesAmt |
| Management And General | $60,401 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,596,725 | BOYAmt |
| EOY | $544,288 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,760 | BOYAmt |
| EOY | $83,880 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,651 | BOYAmt |
| EOY | $1,086,498 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,885,136 | BOYAmt |
| EOY | $1,714,666 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,863 | BOYAmt |
| EOY | $1,214 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,863 | BOYAmt |
| EOY | $1,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,584,273 | BOYAmt |
| EOY | $1,713,452 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,584,273 | BOYAmt |
| EOY | $1,713,452 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,885,136 | BOYAmt |
| EOY | $1,714,666 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$128,716 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$24,626 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $282,521 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,296,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,053,574 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,592,065 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,032 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $551 | CurrentTaxYearAmt |
| Total | $6,945,195 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,296,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,053,574 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,592,065 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,032 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $551 | CurrentTaxYearAmt |
| Total | $6,945,195 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $257,960 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,687,235 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $203,885 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,363 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $67,176 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,819 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,514 | CurrentTaxYearAmt |
| Total | $543,757 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $199,208 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $232,511 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64,500 | CurrentTaxYearAmt |
| Total | $496,219 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,985,171 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $12,790,168 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.83746 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92354 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 10 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 0.0, COLUMN B - 13800.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 13800.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 0.0, COLUMN B - 15822.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 15822.0; DESCRIPTION - OTHER INCOME, COLUMN A - 199208.0, COLUMN B - 202889.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 402097.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 64500.0, COLUMN F - 64500.0; | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FOOD FOR THE POOR | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6401 LYONS RD | AddressLine1Txt |
| City | COCONUT CREEK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33073 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 592174510 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $100,000 | CashGrantAmt |
| Purpose Of Grant | GENERAL MISSION SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 1 organization's procedures for monitoring the use of grant funds | FormAndLineReferenceDesc |
| Explanation | The grantee organization, Food for the Poor, has been a longstanding strategic partner of American Nicaraguan Foundation. United by a common goal of alleviating poverty, the relationship between the two organizations has allowed for daily meals, access to clean water, quality education, healthcare, and other relief to be provided to impoverished communities throughout Nicaragua for more than 25 years. Although the programs of American Nicaraguan Foundation were discontinued in 2022, the organization continues to demonstrate a commitment to its mission of helping those most in need through grants to Food for the Poor. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 15 PROCESS TO ESTABLISH OFFICER COMPENSATION | In response to the discontinuation of operations in 2022, the organization re-evaluated its personnel needs and established the compensation of the top management official beginning with tax year 2022 accordingly. Other than the organization's top management official, no other officers receive compensation for services provided to the organization. Because officer compensation was not reviewed by an independent body using comparability data during tax year 2024, Form 990 Part VI Lines 15a and 15b have been answered "no" in accordance with the IRS instructions to Form 990. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | The organization's executive committee has and may exercise all the authority of the board of directors, except as provided by law. All members of the executive committee are voting members of the governing body. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | F. ALFREDO PELLAS, JR., SILVIO PELLAS CH., THERESA PELLAS, and CARMEN CH. DE PELLAS - Family relationship, RAFAEL SANCHEZ AND JOHNNY SORDO - Business relationship |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The form 990 is reviewed in detail by management. A copy of the Form 990 is then provided to every member of the governing body prior to filing. |
| Form 990, Part VI, Line 12c Conflict of interest policy | AMERICAN NICARAGUAN FOUNDATION HAS ADOPTED A CONFLICT OF INTEREST POLICY THAT REQUIRES THE MEMBERS OF THE BOARD TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. ONCE THE STATEMENTS ARE COMPLETED THE RESPONSES ARE REVIEWED AND IT IS DETERMINED WHETHER OR NOT THERE ARE ANY POTENTIAL CONFLICTS OF INTEREST. IF AN ACTUAL CONFLICT OF INTEREST IS DETERMINED TO EXIST, THAT PERSON IS EXCLUDED FROM ANY DECISIONS OR ACTIONS REGARDING THE CONFLICTING ISSUE. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization's governing documents are made available to the public through the State of Florida. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | Assets released from restriction - 253076; Reversal of prior year expense - 29445; |
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