2022-11-09T11:30:30-06:00 2021-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2021-01-01 650326517 American Nicaraguan Foundation Inc AMER 3053743391 1000 NW 57th Court Suite 170 Miami FL 33126 Nicolas Arguello Executive Director & Secretary 2022-11-09 true Nicolas Arguello 999009999 BRITTNEY KOCAJ P01320603 9542028600 2021 2022-09-23 18:48:47Z F Alfredo Pellas Jr 1000 NW 57th Court Suite 170 Miami FL 33126 10706893 false X www.anfnicaragua.org X 1992 FL 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. 26 24 5 24 0 0 3296973 2053574 4519759 8248664 147816 125077 195735 216716 8160283 10644031 7997063 1430346 0 0 1661550 1848968 0 0 265820 5088732 7907283 14747345 11186597 -6587062 -542566 8368631 7615925 3001684 2747280 5366947 4868645 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. false false 9523113 1430346 8451553 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 2021 include the following: EDUCATION 27 classes built or renovated, benefiting 1,177 students 245 schools supported by food 31 schools supported with school supplies, benefiting 796 students 23,296 students received daily feeding 13 students supported through scholarship programs 3 students supported through technical scholarship programs AGRICULTURE AND RURAL DEVELOPMENT 1,371 bean producers benefited from training and inputs 217 families benefited from the biodigester project 53 families benefited from biointensive garden initiatives 187 families benefited from small-scale animal husbandry initiatives 2,637 families benefited from agricultural initiatives 239 producers received training at anF's Agricultural Training Center (CEA) 365 producers benefited from high-yield fruit initiatives 413 coffee and coffee producers benefited from training and inputs Water and Sanitation 24,050 people supported with hygiene, water and sanitation projects 515 sanitary solutions built 267 water stations installed 10 water supply systems built or rehabilitated 3 water wells built 50 wells rehabilitated 1,640 water filters delivered to families 11,408 people trained with good practices in hygiene, water and sanitation issues 113,040 water purifying packages delivered Housing 498 houses built 2,490 people impacted by housing projects 2,575 people benefited from sanitary solutions (toilets or latrines) 280 families benefited from ornamental and fruit plants 487 ecological kitchens installed 890 people benefited with access to household water stations 17 homes equipped with solar panels 482 families received basic furniture (2 beds with mattresses, 1 Table and 4 plastic chairs) HEALTH AND NUTRITION 1 clinic built 12 centers benefited from nutrition programs 42 children recovered from severe malnutrition 2,114 children received deworming treatment 345 people trained in nutrition education 62 trained health promoters 4,586 children trained in health and nutrition 1,060 people benefited with medical equipment 41,763 people received hygiene supplies 621 people trained in disease prevention (gastrointestinal and vector-borne) Humanitarian aid 18,467 people received a daily nutritional diet 214 soup kitchens received food aid 70 people with physical disabilities received wheelchairs 1,260 emergency packages distributed 479 shelter kits distributed 1,320 water filters delivered 9523113 true true false false false false false false false true false false false false true true false false true true true false false true true false false false false false false false false false false false false true false false false false false false false false true X 0 0 5 true false true NU false false false false false false false false false false X 26 24 true false false false false false false true true false false true true true true true true true true false FL X X Damaris Oporta 3053743391 1000 NW 57th Court Suite 170 Miami FL 33126 Carlos Vicente Board Member 1.0 X X 0 0 0 Carmen Ch De Pellas Board Member 1.0 X X 0 0 0 Dania Baltodano Board Member 1.0 X X 0 0 0 Danilo Manzanares Board Member 1.0 X X 0 0 0 Edwin Ch Mendieta Secretary 20.0 X X 0 0 0 Emilia Navarro Board Member 1.0 X X 0 0 0 F Alfredo Pellas Jr President & Treasurer 1.0 X X 0 0 0 Johnny Sordo Board Member 1.0 X X 0 0 0 Luis Navas Board Member 1.0 X X 0 0 0 Nicolas Arguello Executive Director 40.0 X X 130000 0 3966 Rafael Sanchez Vice President 20.0 X X 95496 0 0 Silvio Pellas Board Member 1.0 X X 0 0 0 Theresita Pellas Board Member 1.0 X X 0 0 0 Agustin Abalo Board Member 0.5 X 0 0 0 Ana Maria Garcia Board Member 0.5 X 0 0 0 Carlos Osorio Board Member 0.5 X 0 0 0 Carlos Pellas Board Member 0.5 X 0 0 0 Danilo R Lacayo Board Member 0.5 X 0 0 0 Emilio Chamorro Board Member 0.5 X 0 0 0 Francisco Robleto Board Member 0.5 X 0 0 0 Julio Rojas Board Member 0.5 X 0 0 0 Liza Arguello de Creamer Board Member 0.5 X 0 0 0 Martha Lilliam Arguello Board Member 0.5 X 0 0 0 Rev Jose Ramirez Board Member 1.0 X 0 0 0 Ricardo Roman Board Member 0.5 X 0 0 0 Silvio P Solorzano Board Member 0.5 X 0 0 0 Damaris Oporta CFO 40.0 X 0 0 0 225496 0 3966 1 false false false 0 4224 2049350 1107573 2053574 Improving housing 624200 4111369 4111369 Community improvement 900099 1279732 1279732 Improving Agriculture 900099 730088 730088 Improving education 611710 123547 123547 Sanitation 562000 58149 58149 1945779 1945779 0 0 8248664 124296 124296 47067 56446 -9379 0 -9379 -9379 781 0 781 781 781 13800 4224 3037 10763 10763 15822 3379 12443 12443 foreign currency translation 900099 27491 27491 Recycling income 900099 13282 13282 Other Income 900099 75716 75716 86400 86400 0 0 202889 10644031 8451553 0 138904 1430346 1430346 229462 229462 1211271 456328 619555 135388 146193 74319 52115 19759 262042 187573 62878 11591 40000 40000 57797 57797 95224 54721 38433 2070 211 153 58 143090 54747 37537 50806 8278 2818 5378 82 219512 134886 80086 4540 91068 53725 28265 9078 11 11 203630 99216 84524 19890 4489 74 4415 Improving Housing 4103937 4103937 Community Improvement 1284388 1284388 Agriculture 764162 764162 Sanitation 54549 54549 836937 537936 290858 8143 11186597 9523113 1397664 265820 3629293 4436556 501136 358135 0 195804 0 0 0 0 641750 179175 56778 52360 2577653 1191332 1254680 1386321 2284994 1007574 0 0 0 0 8368631 7615925 3001684 332849 2414431 0 0 0 0 3001684 2747280 X 418799 -94075 4948148 4962720 5366947 4868645 8368631 7615925 -542566 44264 0 X false true X true false X 103914008 33869842 8952365 3296973 2053574 152086762 0 0 103914008 33869842 8952365 3296973 2053574 152086762 771564 151315198 60631 101589 162726 203885 171363 700194 0 0 0 0 0 0 384212 298021 228448 199208 232511 1342400 154129356 31576279 0.9817 0.9828 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 147896.0, COLUMN B - 36810.0, COLUMN C - 13497.0, COLUMN D - 0.0, COLUMN E - 13800.0, COLUMN F - 212003.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 70289.0, COLUMN B - 5008.0, COLUMN C - 1897.0, COLUMN D - 0.0, COLUMN E - 15822.0, COLUMN F - 93016.0; DESCRIPTION - OTHER INCOME, COLUMN A - 166027.0, COLUMN B - 256203.0, COLUMN C - 213054.0, COLUMN D - 199208.0, COLUMN E - 202889.0, COLUMN F - 1037381.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 222524 222524 912705 188649 724056 638099 404056 234043 446217 343763 102454 358108 254864 103244 1386321 0 X 10766770 44264 14929 63546 122739 10644031 0 0 10644031 11265072 14929 63546 78475 11186597 0 0 11186597 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has received determination of tax exempt status from the U.S. Internal Revenue Service under Code Section 501(c)(3) and, consequently, the income generated from activities related to the Foundations exempt purpose are not taxed and no provision for income taxes is included in the accompanying financial statements. The Foundation is also exempt from state income tax. There was no unrelated business income tax payable for the years ending December 31, 2021 and 2020. The Foundation has adopted ASC 958, Not for Profit Entities, which establishes a single model to address accounting for uncertainty in tax positions. In Nicaragua, The Foundation is registered as a foreign not-for-profit organization exempt from income taxes in accordance with with chapter (V), article (19), of Law No. 147: General Law of Non-profit Legal Entities (1992). The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Generally, the Foundation is not subject to examination by U.S. taxing authorities for years prior to 2018. The Foundation is not subject to examination by Nicaraguan authorities for any year prior to 2014. If the Foundation were to recognize interest and penalties related to unrecognized tax benefits, these would be recorded as interest and income tax expense, respectively. The Foundation has no amounts accrued for interest or penalties as of December 31, 2021 and 2020. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expense - 56446 Fundraising Expense - 3037 Raffle Expense - 3379 Loss on sale of fixed assets - 684 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expense - 3037 Rental Expense - 56446 Raffle Expense - 3379 Loss on sale of fixed assets - 684 true Central America and the Caribbean 0 0 Grantmaking distribution of food, medicine, medical equipment, clothes, household goods, and supplies 1430346 Central America and the Caribbean 1 116 Program Services Promoting economic opportunity and improving livelihoods of impoverished families 8092767 1 116 0 0 1 116 9523113 0 9523113 Central America and the Caribbean AID FOR POOR IN NICARAGUA 244914 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 55410 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 35755 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 34989 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 33642 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 30552 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 29108 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 28477 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 26842 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 25787 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 24580 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 23682 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 22237 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 21778 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 21011 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 19494 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 17739 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 17277 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 16408 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 15600 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 15250 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 14077 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 13466 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 13311 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 13276 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 13142 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 12989 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 10851 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 10416 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 9962 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 9787 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 9783 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 9395 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 9292 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8914 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8762 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8449 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7849 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7770 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7477 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7179 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7167 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7143 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7023 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7016 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6957 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6952 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6792 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6791 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6750 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6549 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6179 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6175 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6020 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5713 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5700 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5688 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5655 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5652 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5512 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5441 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5384 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5211 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5144 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5068 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5026 FOOD AND MEDICAL SUPPLIES FMV 66 0 false false false false false false 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, Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual El Novillo 11550 3750 7800 1924 Los Marlins 6474 474 6000 255 750 108 0 18024 4224 13800 255 750 2032 3037 10763 15822 2929 450 false 15822 2929 450 FL false No gaming license is required. false false false 0.0 1.0 DAMARIS OPORTA 1000 NW 57TH COURT NO 770 MIAMI FL 33126 false MARIA SOLEDAD ALMENDAREZ 425 INDIVIDUAL AND CORPORATE GIVING MANAGER - MANAGES GAMING ACTIVITIES X false 0 Schedule G, Part III, Line 16 GAMING MANAGER COMPENSATION THE INDIVIDUAL AND CORPORATE GAMING MANAGER OVERSEES THE GAMING. SHE ONLY SPENDS ABOUT 1% OF HER TIME MANAGING THE GAMING, AND THEREFORE ONLY 1% OF HER COMPENSATION HAS BEEN ALLOCATED AS "GAMING MANAGER COMPENSATION". X 34044 Market value X 118504 992773 Market value X 16828 48841 Market value X SCHOOL SUPPLIES 6686 6701 Market value X Agriculture Materials 6 13 Market value X Furniture 1006 25201 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Clothing and household goods - NUMBER OF ITEMS CONTRIBUTED Drugs and medical supplies - NUMBER OF ITEMS CONTRIBUTED Food inventory - NUMBER OF ITEMS CONTRIBUTED Other - SCHOOL SUPPLIES NUMBER OF ITEMS CONTRIBUTED Other - Agriculture Materials NUMBER OF ITEMS CONTRIBUTED Other - Furniture NUMBER OF ITEMS CONTRIBUTED 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., FRANK ROBLETO AND AGUSTIN ABALO 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. Form 990, Part VIII, Line 2f Other Program Service Revenue Other - Total Revenue: 1945779, Related or Exempt Function Revenue: 1945779, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Fair Value of Lease - Total Revenue: 86400, Related or Exempt Function Revenue: 86400, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;