AMERICAN NICARAGUAN FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: AMERICAN NICARAGUAN FOUNDATION INC (EIN 65-0326517)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202313199349326776
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T17:23:37+00:00	ReturnTs
Tax Period End	2022-12-31	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	2022-01-01	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	3053743391	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	Nicolas Arguello	PersonNm
Person Title	Executive Director & Secretary	PersonTitleTxt
Signature	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Maria	PersonFirstNm
Person Last	Almendarez	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRITTNEY KOCAJ	PreparerPersonNm
PTIN	P01320603	PTIN
Phone	9542028600	PhoneNum

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	F Alfredo Pellas Jr	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	$2,190,486	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	10	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	24	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,053,574	PYContributionsGrantsAmt
CY Contributions Grants	$1,592,065	CYContributionsGrantsAmt
PY Program Service Revenue	$8,248,664	PYProgramServiceRevenueAmt
CY Program Service Revenue	$21,745	CYProgramServiceRevenueAmt
PY Investment Income	$125,077	PYInvestmentIncomeAmt
CY Investment Income	-$1,328,900	CYInvestmentIncomeAmt
PY Other Revenue	$216,716	PYOtherRevenueAmt
CY Other Revenue	-$9,191	CYOtherRevenueAmt
PY Total Revenue	$10,644,031	PYTotalRevenueAmt
CY Total Revenue	$275,719	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,430,346	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$894,772	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,848,968	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,372,498	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$111,318	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,907,283	PYOtherExpensesAmt
CY Other Expenses	$872,502	CYOtherExpensesAmt
PY Total Expenses	$11,186,597	PYTotalExpensesAmt
CY Total Expenses	$3,139,772	CYTotalExpensesAmt
PY Revenues Less Expenses	-$542,566	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,864,053	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,615,925	TotalAssetsBOYAmt
Total Assets EOY	$2,254,858	TotalAssetsEOYAmt
Total Liabilities BOY	$2,747,280	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$284,340	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,868,645	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,970,518	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
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	Yes (true)	SignificantChangeInd
Expense	$1,777,671	ExpenseAmt
Grant	$894,772	GrantAmt
Revenue	$21,745	RevenueAmt
Desc	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. main program service accomplishments in 2022 include the following: Water and Sanitation: 11,408 people supported with hygiene, water and sanitation projects 56 sanitary facilities built Housing: 56 houses built 280 people impacted by housing projects Humanitarian aid: 40,000 people benefited with food, medicine, and other necessities through 187 organizations 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	$1,777,671	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
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	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	Yes (true)	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	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
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	Yes (true)	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
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	NU	ForeignCountryCd
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	10	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
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	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Marisol Almendarez	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3053743391	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
Executive Director	40.0	Yes (X)	Yes (X)	$153,750	$0	$0
Rafael Sanchez
Vice President	20.0	Yes (X)	Yes (X)	$43,778	$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
Damaris Oporta
CFO	40.0		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$197,528	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,592,065	AllOtherContributionsAmt
Noncash Contributions	$237,947	NoncashContributionsAmt
Total Contributions	$1,592,065	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$21,745	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,745	RelatedOrExemptFuncIncomeAmt

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	$21,745	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$62,279	TotalRevenueColumnAmt
Exclusion	$62,279	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$4,897	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$14,088	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$9,191	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$9,191	TotalRevenueColumnAmt
Exclusion	-$9,191	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$509,500	SecuritiesAmt
Other	$0	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$507,039	SecuritiesAmt
Other	$1,393,640	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,461	SecuritiesAmt
Other	-$1,393,640	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,391,179	TotalRevenueColumnAmt
Exclusion	-$1,391,179	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	$275,719	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,745	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$1,338,091	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$894,772	TotalAmt
Program Services	$894,772	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$197,528	TotalAmt
Program Services	$131,608	ProgramServicesAmt
Management And General	$65,920	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,174,970	TotalAmt
Program Services	$490,540	ProgramServicesAmt
Management And General	$600,786	ManagementAndGeneralAmt
Fundraising	$83,644	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$68,934	TotalAmt
Program Services	$39,003	ProgramServicesAmt
Management And General	$23,337	ManagementAndGeneralAmt
Fundraising	$6,594	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$97,506	TotalAmt
Program Services	$39,122	ProgramServicesAmt
Management And General	$54,686	ManagementAndGeneralAmt
Fundraising	$3,698	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$102,058	TotalAmt
Program Services	$67,787	ProgramServicesAmt
Management And General	$31,385	ManagementAndGeneralAmt
Fundraising	$2,886	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$27,958	TotalAmt
Program Services	$17,077	ProgramServicesAmt
Management And General	$10,211	ManagementAndGeneralAmt
Fundraising	$670	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$108,163	TotalAmt
Program Services	$48,865	ProgramServicesAmt
Management And General	$50,806	ManagementAndGeneralAmt
Fundraising	$8,492	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt
Loss on Foreign Currency Translation	$111,097	$111,097
Other Expenses	$356,786	$302,555	$48,897	$5,334

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	$3,139,772	TotalAmt
Program Services	$1,777,671	ProgramServicesAmt
Management And General	$1,250,783	ManagementAndGeneralAmt
Fundraising	$111,318	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,436,556	BOYAmt
EOY	$1,619,689	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$358,135	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$195,804	BOYAmt
EOY	$0	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	$179,175	BOYAmt
EOY	$467,409	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$52,360	BOYAmt
EOY	$0	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	$1,386,321	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,007,574	BOYAmt
EOY	$167,760	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	$7,615,925	BOYAmt
EOY	$2,254,858	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$332,849	BOYAmt
EOY	$284,340	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,414,431	BOYAmt
EOY	$0	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	$2,747,280	BOYAmt
EOY	$284,340	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	-$94,075	BOYAmt
EOY	$1,970,518	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,962,720	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,868,645	BOYAmt
EOY	$1,970,518	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,615,925	BOYAmt
EOY	$2,254,858	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,864,053	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$34,074	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
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	$33,869,842	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,952,365	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,296,973	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,053,574	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,592,065	CurrentTaxYearAmt
Total	$49,764,819	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	$33,869,842	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,952,365	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,296,973	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,053,574	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,592,065	CurrentTaxYearAmt
Total	$49,764,819	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$26,642	SubstantialContributorsTotAmt
Public Support Total170	$49,738,177	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$101,589	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$162,726	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$203,885	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$171,363	CurrentTaxYearMinus1YearAmt
Current Tax Year	$67,176	CurrentTaxYearAmt
Total	$706,739	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
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$298,021	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$228,448	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$199,208	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$232,511	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$958,188	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$51,429,746	TotalSupportAmt
Gross Receipts Rltd Activities	$24,737,010	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.9671	PublicSupportCY170Pct
Public Support PY170	0.9817	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 - 36810.0, COLUMN B - 13497.0, COLUMN C - 0.0, COLUMN D - 13800.0, COLUMN E - 0.0, COLUMN F - 64107.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 5008.0, COLUMN B - 1897.0, COLUMN C - 0.0, COLUMN D - 15822.0, COLUMN E - 0.0, COLUMN F - 22727.0; DESCRIPTION - OTHER INCOME, COLUMN A - 256203.0, COLUMN B - 213054.0, COLUMN C - 199208.0, COLUMN D - 202889.0, COLUMN E - 0.0, COLUMN F - 871354.0;	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Liability	$0	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,680,986	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$1,680,986	RevenueSubtotalAmt
Other Revenues Not Included	-$1,405,267	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$1,405,267	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$275,719	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,579,113	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,439,341	OtherExpensesIncludedAmt
Expenses Not Reported	$1,439,341	ExpensesNotReportedAmt
Expenses Subtotal	$3,139,772	ExpensesSubtotalAmt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,139,772	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	The Foundation is a nonprofit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and classified as other than a private foundation. The Foundation has adopted "Accounting for Uncertainties in Income Taxes" as prescribed by the Accounting Standards Codification, which provides guidance for financial statement recognition and measurement of uncertain tax positions taken or expected to be taken in a tax return for open tax years (generally a period of three years from the later of each return's due date or the date filed) that remain subject to examination. In Nicaragua, The Foundation was registered with the Ministerio de Gobernacion as a foreign not-for-profit Foundation exempt from income taxes in accordance with with chapter V, article 19 of Law No. 147: General Law of Non-profit Legal Entities (1992). As of December 31, 2022, the Foundation had ceased all operations in Nicaragua and had requested to terminate its registration.
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	Rental Expenses - -14088 Realized Gain on Securities - 2461 Loss on Sale of Property - -1393640
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	Rental Expenses - 14088 Realized Gain on Securities - -2461 Loss on sale of property - 1393640 Unrealized Loss on Investments - 34074

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Central America and the Caribbean	0	0	Grantmaking	distribution of food, medicine, medical equipment, clothes, household goods, and supplies	$894,772
Central America and the Caribbean	1	110	Program Services	Promoting economic opportunity and improving livelihoods of impoverished families	$882,899

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	110	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	1	TotalOfficeCnt
Total Employee	110	TotalEmployeeCnt
Subtotal Spent	$1,777,671	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$1,777,671	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (25 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Non Cash AssistanceNonCashAssistanceAmt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,406	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,114	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,038	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$13,355	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,181	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,138	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$22,671	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$6,497	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$30,174	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$21,194	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$6,727	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$24,100	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$16,377	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$6,027	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,995	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$27,486	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,500	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$67,275	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$104,680	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$90,000	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$53,911	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$7,000	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,600	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$5,804	FOOD AND LIVING / MEDICAL SUPPLIES	FMV
Central America and the Caribbean	AID FOR POOR IN NICARAGUA	$17,039	FOOD AND LIVING / MEDICAL SUPPLIES	FMV

Field	Value	IRS element (for citing)
Total501c3 Org	25	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds	The organization works very closely with grantee organizations to ensure donated goods are used for their intended purposes. The organization maintains several warehouses and an office in Nicaragua to house the goods before they are distributed. The organization conducts field investigations to ensure goods are used as intended. Employees of the organization are active in the communities that benefit from these grants and are present to see the distribution of the goods, which ensures the grants are used for their intended purposes.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements	CENTRAL AMERICA AND THE CARIBBEAN-Accrual
Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements	CENTRAL AMERICA AND THE CARIBBEAN-Accrual

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Nicolas Arguello	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Title	Executive Director	TitleTxt
Base Compensation Filing Org	$153,750	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$153,750	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$86	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	33296	ContributionCnt
Noncash Contributions Rpt F990	$230,744	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1654	ContributionCnt
Noncash Contributions Rpt F990	$4,307	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Agriculture Materials	6	$1,560	Market value
Yes (X)	Furniture	50	$1,250	Market value

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Clothing and household goods - NUMBER OF ITEMS CONTRIBUTED Drugs and medical supplies - NUMBER OF ITEMS CONTRIBUTED Food inventory - NUMBER OF ITEMS CONTRIBUTED Other - Agriculture Materials NUMBER OF ITEMS CONTRIBUTED Other - Furniture NUMBER OF ITEMS CONTRIBUTED	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 3 Significant changes in program services	In May 2022, the Board of Directors consented to cease all business affairs in Nicaragua. ANF is currently not operating any programs.
Form 990, Part VI, Line 15 Process to Establish Officer Compensation	COMPENSATION OF THE EXECUTIVE DIRECTOR AND THE VICE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE, WHICH IS A COMMITTEE OF BOARD MEMBERS. THE COMMITTEE USES COMPARABILITY DATA TO ENSURE COMPENSATION IS REASONABLE AND DOCUMENTS THE DECISIONS AND DELIBERATIONS IN THE EMPLOYEE'S FILE AND COMMITTEE MINUTES. THE COMPENSATION REVIEW AND APPROVAL IS DONE ANNUALLY.
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, CARMEN CH. DE PELLAS AND CARLOS PELLAS - Family relationship, F. ALFREDO PELLAS, JR. AND CARLOS PELLAS - Business 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. The organization's financial statements are available on the organization's website.