NICARAGUAN EDUCATION RESOURCE CENTER: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NICARAGUAN EDUCATION RESOURCE CENTER (EIN 47-4997229)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-06-11
- IRS object ID
- 202501629349301185
- Schema version
- 2024v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-11T15:46:16-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 454570537 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARJTAX INCORPORATED | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3542 FRUITVALE- AVE PMB 227 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94602 | 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 | 474997229 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NICARAGUAN EDUCATION RESOURCE | BusinessNameLine1Txt |
| Business Name Line2 | CENTER | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NICA | BusinessNameControlTxt |
| Phone | 5105518471 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5824 CLOVER DRIVE | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94618 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELLE CHACKERIAN | PersonNm |
| Person Title | ESECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5105518471 | PhoneNum |
| Signature | 2025-06-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARJORIE WILLIAMS-JONES | PreparerPersonNm |
| PTIN | P00564614 | PTIN |
| Phone | 5104826204 | PhoneNum |
| Preparation | 2025-06-11 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DBA CREA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHELLE CHACKERIAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5824 CLOVER DR | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $950,185 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.CREANICARAGUA.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CREA ELEVATES RURAL NICARAGUANS AND THEIR COMMUNITIES THROUGH LITERACY AND LEARNING | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $645,427 | PYContributionsGrantsAmt |
| CY Contributions Grants | $856,586 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $546 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $39,517 | PYInvestmentIncomeAmt |
| CY Investment Income | $61,421 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $685,490 | PYTotalRevenueAmt |
| CY Total Revenue | $918,007 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $30,121 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $24,009 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $281,246 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $358,294 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $16,761 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $175,123 | PYOtherExpensesAmt |
| CY Other Expenses | $171,551 | CYOtherExpensesAmt |
| PY Total Expenses | $486,490 | PYTotalExpensesAmt |
| CY Total Expenses | $553,854 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $199,000 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $364,153 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,467,010 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,927,090 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,563 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $66,867 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,414,447 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,860,223 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CREA ELEVATES RURAL NICARAGUANS AND THEIR COMMUNITIES THROUGH LITERACY AND LEARNING | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $177,036 | ExpenseAmt |
| Desc | THE ACADEMIC SUCCESS PROGRAM PROVIDES EDUCATIONAL OPPORTUNITIES TO CHILDREN AND YOUTH AT THE CREA LIBRARY AND LEARNING CENTER AND THROUGH OUTREACH TO REMOTE COMMUNITIES. CREA'S TEACHING STRATEGIES PRIORITIZE THE FUNDAMENTALS, IN PARTICULAR LITERACY AND NUMERACY, THAT STUDENTS NEED FOR LEARNING WITHIN AND ACROSS SUBJECTS. THIS PROVIDES A SOLID FOUNDATION THAT PROMOTES MORE ADVANCED LEARNING AND INCREASED SUCCESS IN SCHOOL. CREA PROVIDES INDIVIDUALIZED AND SMALL GROUP INSTRUCTION AS A WAY TO IDENTIFY LEARNING GAPS AND FOCUS ON ACCELERATING RECOVERY FROM LEARNING LOSS. COORDINATION WITH LOCAL TEACHERS AND ADMINISTRATORS ENABLES CREA TO FOCUS ON DIRECT INTERVENTION WITH PROGRAMMING SPECIFICALLY DESIGNED FOR THE MOST VULNERABLE STUDENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $159,607 | ExpenseAmt |
| Grant | $24,009 | GrantAmt |
| Desc | YOUTH DEVELOPMENT THE YOUTH DEVELOPMENT PROGRAM SUPPORTS THE ACADEMIC, SOCIAL, AND EMOTIONAL GROWTH OF ADOLESCENTS AS THEY STRIVE TO REACH THEIR GOALS AND CREATE POSITIVE CHANGE IN THEIR COMMUNITIES. PROGRAMMING IS DESIGNED TO ENABLE LOCAL YOUTH FROM SECONDARY SCHOOL THROUGH UNIVERSITY TO ACCESS THE RESOURCES NECESSARY TO ADVANCE THEIR PERSONAL AND PROFESSIONAL DEVELOPMENT. CREA'S SCHOLARSHIP PROGRAM SUPPORTS HIGH SCHOOL GRADUATES TO PURSUE THEIR DREAMS OF COMPLETING HIGHER EDUCATION, THUS INCREASING THEIR OPPORTUNITIES OF GOING ON TO PROFESSIONS THAT ALLOW FOR ECONOMIC STABILITY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $142,617 | ExpenseAmt |
| Desc | LIBRARY SERVICES -- THE LIBRARY SERVICES PROGRAM PROVIDES YOUNG LEARNERS AND THEIR FAMILIES ACCESS TO BOOKS AND PROGRAMMING DESIGNED TO TEACH DISCRETE LITERACY SKILLS, PROMOTE READING PROFICIENCY, AND INSPIRE CRITICAL THINKING. CREA ENGAGES PARTICIPANTS IN AGE-APPROPRIATE INTERACTIVE ACTIVITIES TO SUPPORT LITERACY AND PUTS BOOKS INTO THE HANDS OF CHILDREN, YOUTH, AND ADULTS, INCLUDING THOSE LIVING IN THE MOST REMOTE AND DIFFICULT TO ACCESS REGIONS OF CREA'S SERVICE AREA THROUGH OUR MOBILE LIBRARY. PROFESSIONAL DEVELOPMENT --CREA BUILDS THE CAPACITY OF ITS STAFF IN EVIDENCE-BASED, ENGAGING, RELEVANT, AND CULTURALLY SENSITIVE TEACHING METHODOLOGIES AND GROWS ITS STAFF KNOWLEDGE THRU PROFESSIONAL DEVELOPMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $479,260 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | 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 | false | 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 |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1 | 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELLE CHACKERIAN | PersonNm |
| Phone | 5105518471 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5824 CLOVER DR | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SCOTT HAGG | ||||||
| PRESIDENT,CH | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MAREN BOOTHBY | ||||||
| SECRETARY | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVE MERRITT | ||||||
| TREASURER | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN WESTON | ||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHELLE CHACKERIAN | ||||||
| ESECUTIVE DI | 50.00 | Yes (X) | $0 | $0 | $0 | |
| TESSA GUNTHER | ||||||
| BOARD MEMBER | 15.00 | Yes (X) | $0 | $0 | $0 | |
| GAY SU PINNELL | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES MANHEIMER | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $856,586 | AllOtherContributionsAmt |
| Noncash Contributions | $32,437 | NoncashContributionsAmt |
| Total Contributions | $856,586 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $61,698 | TotalRevenueColumnAmt |
| Exclusion | $61,698 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $31,901 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $32,178 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$277 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$277 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$277 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $918,007 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$277 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $61,698 | ExclusionAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,009 | TotalAmt |
| Program Services | $24,009 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,601 | TotalAmt |
| Program Services | $239,653 | ProgramServicesAmt |
| Management And General | $7,974 | ManagementAndGeneralAmt |
| Fundraising | $7,974 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,693 | TotalAmt |
| Program Services | $101,371 | ProgramServicesAmt |
| Management And General | $655 | ManagementAndGeneralAmt |
| Fundraising | $667 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,737 | TotalAmt |
| Program Services | $1,722 | ProgramServicesAmt |
| Management And General | $15 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,606 | TotalAmt |
| Program Services | $2,696 | ProgramServicesAmt |
| Management And General | $1,830 | ManagementAndGeneralAmt |
| Fundraising | $80 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,598 | TotalAmt |
| Program Services | $11,682 | ProgramServicesAmt |
| Management And General | $10,916 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,304 | TotalAmt |
| Program Services | $14,356 | ProgramServicesAmt |
| Management And General | $843 | ManagementAndGeneralAmt |
| Fundraising | $2,105 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,380 | TotalAmt |
| Program Services | $22,380 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,115 | TotalAmt |
| Program Services | $10,115 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,465 | TotalAmt |
| Program Services | $7,530 | ProgramServicesAmt |
| Fundraising | $5,935 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,233 | TotalAmt |
| Management And General | $33,233 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,367 | TotalAmt |
| Management And General | $2,367 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PROGRAM MATERIALS | $16,637 | $16,637 |
| ACADEMIC SUCCESS MATERIAL | $13,700 | $13,700 |
| YOUTH DEVELOPMENT MATERIA | $8,207 | $8,207 |
| LIBRARY SERVICES MATERIAL | $5,202 | $5,202 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $553,854 | TotalAmt |
| Program Services | $479,260 | ProgramServicesAmt |
| Management And General | $57,833 | ManagementAndGeneralAmt |
| Fundraising | $16,761 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,943 | BOYAmt |
| EOY | $180,913 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,130 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $734,839 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $165,418 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $465,177 | BOYAmt |
| EOY | $569,421 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,719,253 | BOYAmt |
| EOY | $2,130,989 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,637 | BOYAmt |
| EOY | $40,637 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,467,010 | BOYAmt |
| EOY | $2,927,090 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,563 | BOYAmt |
| EOY | $66,867 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,563 | BOYAmt |
| EOY | $66,867 | 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 | $1,360,176 | BOYAmt |
| EOY | $1,732,795 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,054,271 | BOYAmt |
| EOY | $1,127,428 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,414,447 | BOYAmt |
| EOY | $2,860,223 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,467,010 | BOYAmt |
| EOY | $2,927,090 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $364,153 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $81,623 | NetUnrlzdGainsLossesInvstAmt |
| 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 | $418,808 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $932,526 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,007,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $645,427 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $856,586 | CurrentTaxYearAmt |
| Total | $3,860,875 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $418,808 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $932,526 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,007,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $645,427 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $856,586 | CurrentTaxYearAmt |
| Total | $3,860,875 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,860,875 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,271 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,572 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,886 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,671 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,698 | CurrentTaxYearAmt |
| Total | $179,098 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,039,973 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $546 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.95570 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91340 | 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 | SUPPLEMENTAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | THE AGENCY WAS ORIGINALLY ACKNOWLEDGED AS A 501(C)3 AGENCY DESCRIBED IN SECTION 509(A)(2). DURING 2024, APPLICATION WAS MADE TO IRS REQUESTING RECLASSIFICATION OF FOUNDATION STATUS TO A PUBLIC CHARITY DESCRIBED IN SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). THE IRS AGREED WITH THIS AND ISSUED A LETTER ACKNOWLEDGING THE RECLASSIFICATION ON NOVEMBER 19, 2024. | 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $84,609 | OtherCostOrOtherBasisAmt |
| Book Value | $84,609 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $476,870 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,870 | DepreciationAmt |
| Book Value | $410,000 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $52,313 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,506 | DepreciationAmt |
| Book Value | $36,807 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $121,047 | OtherCostOrOtherBasisAmt |
| Depreciation | $83,042 | DepreciationAmt |
| Book Value | $38,005 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $569,421 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| VEHICLE LEASE LIABILITY | $33,000 |
| NICARAGUAN LIQUIDATION | $28,098 |
| PAYROLL LIABILITIES | $7,134 |
| AQUINDO OWED | -$1,365 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $66,867 | TotalLiabilityAmt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| CENTRAL AMERICA & CARIBBEAN | 1 | 7 | LIBRARY SERVICES | COMMUNITY LIBRARY | $99,634 |
| CENTRAL AMERICA & CARIBBEAN | 14 | ACADEMIC SUCCESS | ACADEMIC OUTREACH | $129,834 | |
| CENTRAL AMERICA & CARIBBEAN | 3 | YOUTH DEVELOPMENT | YOUTH LEADERSHIP DEV | $123,654 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 1 | SubtotalOfficesCnt |
| Subtotal Employees | 24 | SubtotalEmployeesCnt |
| Total Office | 1 | TotalOfficeCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Subtotal Spent | $353,122 | SubtotalSpentAmt |
| Total Spent | $353,122 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | EDUCATIONAL SCHOLARSHIPS | TypeOfAssistanceTxt |
| Region | CENTRAL AMERICA + CARIBEAN | RegionTxt |
| Recipient | 25 | RecipientCnt |
| Cash Grant | $24,009 | CashGrantAmt |
| Manner Of Cash Disbursement | CASH | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE F, PAGE 1, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | CENTRAL AMERICA & CARIBBEAN 99,634 0 CENTRAL AMERICA & CARIBBEAN 129,834 0 CENTRAL AMERICA & CARIBBEAN 123,654 0 | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $32,437 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | VALUE AT DONATION DATE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 4B | NICARAGUA |
| FORM 990, PAGE 6, PART VI, LINE 2 | TESSA GUNTHER SCOTT HAGG BOARD MEMBER PRES/CHAIR SPOUSES |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COMPLETE COPY OF THE 990 IN PDF FORM IS EMAILED TO ALL OFFICERS AND DIRECTORS PRIOR TO FILING WITH THE IRS FOR ANY QUESTIONS AND REVIEW. THE EXECUTIVE DIRECTOR AND HEAD OF ADMINISTRATION REVIEW THE RETURN AND DISCUSS IT WITH THE RETURN PREPARER. EXECUTIVE DIRECTOR PRESENTS THE RETURN AND EXPLAINS VARIOUS COMPONENTS WITH THE BOARD AND OFFICERS. ANY QUESTIONS THAT SHE CANNOT ANSWER ARE REFERRED TO THE RETURN PREPARER FOR CONTINUED DISCUSSION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANY CONFLICTS BROUGHT TO THE ATTENTION OF ANY BOARD MEMBER OR OFFICER IS DISCUSSED AT A BOARD MEETING AND THE BOARD DETERMINES HOW IT IS TO BE REDRESSED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT NO OFFICER OR VOTING MEMBER OF THE GOVERNING BODY IS COMPENSATED. COMPARABILITY FACTORS ARE TAKEN INTO ACCOUNT WHEN STAFF SALARIES ARE SET IN THE BUDGET. THE BOARD REVIEWS AND APPROVES THE BUDGET. |
| FORM 990, PAGE 6, PART VI, LINE 15B | NO OFFICER OR VOTING MEMBER OF THE GOVERNING BODY IS COMPENSATED. COMPARABILITY FACTORS ARE TAKEN INTO ACCOUNT WHEN STAFF SALARIES ARE SET IN THE BUDGET. THE BOARD REVIEWS AND APPROVES THE BUDGET. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
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