2021-11-15T10:01:44-06:00 2020-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2020-01-01 650326517 American Nicaraguan Foundation Inc AMER 3053743391 1000 NW 57th Court Suite 170 Miami FL 33126 Nicolas Arguello Executive Director & Secretary 2021-11-15 true Nicolas Arguello 999009999 BRITTNEY KOCAJ P01320603 9542028600 2020 2022-09-23 18:48:47Z F Alfredo Pellas Jr 1000 NW 57th Court Suite 170 Miami FL 33126 8219825 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. 24 22 4 0 0 0 8952365 3296973 5872969 4519759 135617 147816 229179 195735 15190130 8160283 5829656 7997063 0 0 1657405 1661550 0 0 290861 5711524 5088732 13198585 14747345 1991545 -6587062 13289628 8368631 1746775 3001684 11542853 5366947 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 12781912 7997063 4718967 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 service program accomplishments in 2020 include the following: EDUCATION 23,975 students received daily meals in 231 benefited schools 1,600 students benefited from school supplies 1 Sport court benefiting 107 students 2 new school classrooms built benefiting 596 students HEALTH AND NUTRITION 13 centers benefited with nutrition programs 73 children recovered from severe malnutrition 341 trainings with preventive measures for COVID-19 54 health centers supported with medical donations 183 diabetic patients received specialized care 245 people with disabilities received wheelchairs 199 centers benefited from humanitarian aid 16,014 people received daily food 5,480 children trained through health and nutrition campaigns AGRICULTURE AND RURAL DEVELOPMENT 1,900 bean producers supported with training and inputs 95 producers participated in high-yield fruit initiatives 459 producers trained in CEA 30 beekeepers supported with technical assistance 100 families benefited with biodigesters 15 families benefited from biointensive orchards 155 coffee and cocoa producers received inputs and training COMMUNITY DEVELOPMENT 1,790 people Benefited 358 homes built 360 sanitary solutions 91 ecological kitchens installed 486 water filters 302 families with access to water 69 families benefited with animal husbandry 50 families benefited from reforestation 12781912 true true false false false false false false false true false false false false true true false false true true true false false false false 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 4 true false true NU false false false false false false false false false false X 24 22 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 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 & Secretary 40.0 X X 120000 0 3797 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 Frank 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 215496 0 3797 1 false false false 0 3296973 2462677 3296973 Food and farming 624200 355969 355969 Community improvement 900099 809592 809592 Improving education 611710 164116 164116 Sanitation 562000 259344 259344 Improving housing 624200 1073813 1073813 1856925 1856925 0 0 4519759 153464 153464 50421 53894 -3473 0 -3473 -3473 0 5648 0 -5648 -5648 -5648 foreign currency translation 900099 150596 150596 Recycling income 900099 29167 29167 Other Income 900099 19445 19445 0 0 0 0 199208 8160283 4718967 0 144343 7997063 7997063 219293 219293 1083616 423650 529322 130644 56864 25161 16508 15195 301777 163830 109815 28132 926 759 167 45530 45530 406128 406128 46186 26838 11028 8320 400 400 120125 55206 45533 19386 9973 4399 4932 642 289052 142796 86696 59560 86021 55302 27378 3341 22 22 200288 99660 83122 17506 4724 76 4648 Improving Housing 896609 896609 Agriculture 834195 834195 Community Improvement 811326 811326 Sanitation 165107 165107 1172120 860718 308315 3087 14747345 12781912 1674572 290861 1584277 3629293 1347468 501136 0 0 0 0 6260315 641750 88351 56778 2288623 1033943 1361029 1254680 2648188 2284994 0 0 0 0 13289628 8368631 1746775 3001684 0 0 0 0 1746775 3001684 X 6890812 418799 4652041 4948148 11542853 5366947 13289628 8368631 -6587062 411156 0 X false true X true false X 91241573 103914008 33869842 8952365 3296973 241274761 0 0 91241573 103914008 33869842 8952365 3296973 241274761 1829860 239444901 49477 60631 101589 162726 203885 578308 0 0 0 0 0 0 677325 384212 298021 228448 199208 1787214 243640283 29129397 0.9828 0.9845 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 388404.0, COLUMN B - 147896.0, COLUMN C - 36810.0, COLUMN D - 13497.0, COLUMN E - 0.0, COLUMN F - 586607.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 58100.0, COLUMN B - 70289.0, COLUMN C - 5008.0, COLUMN D - 1897.0, COLUMN E - 0.0, COLUMN F - 135294.0; DESCRIPTION - OTHER INCOME, COLUMN A - 230821.0, COLUMN B - 166027.0, COLUMN C - 256203.0, COLUMN D - 213054.0, COLUMN E - 199208.0, COLUMN F - 1065313.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 222524 222524 912705 143013 769692 460278 377794 82484 383292 432727 -49435 309824 80409 229415 1254680 0 X 8625333 411156 53894 465050 8160283 0 0 8160283 14801239 53894 53894 14747345 0 0 14747345 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, 2020 and 2019. 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 2017. The Foundation is not subject to examination by Nicaraguan authorities for any year prior to 2013. 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, 2020 and 2019. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expense - 53894 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense - 53894 true Central America and the Caribbean 0 0 Grantmaking distribution of food, medicine, medical equipment, clothes, household goods, and supplies 7997063 Central America and the Caribbean 1 99 Program Services Promoting economic opportunity and improving livelihoods of impoverished families 4784849 1 99 0 0 1 99 12781912 0 12781912 Central America and the Caribbean AID FOR POOR IN NICARAGUA 3708318 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 712646 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 537069 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 161635 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 113840 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 87549 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 78444 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 77323 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 76894 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 72566 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 71906 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 68457 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 64580 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 64525 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 61257 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 60991 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 57316 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 55140 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 50935 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 50906 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 50816 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 50555 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 49458 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 47048 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 41766 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 37096 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 35023 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 34735 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 34330 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 34315 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 33762 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 29467 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 29047 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 28198 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 26433 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 25574 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 25245 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 25195 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 23052 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 22644 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 22315 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 22315 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 21739 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 21380 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 21162 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 20239 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 20165 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 19526 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 19471 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 18974 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 18974 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 18972 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 18963 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 18957 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 17970 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 17208 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 16728 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 16692 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 16608 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 15902 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 15483 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 14710 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 14677 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 14614 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 14546 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 14126 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 13631 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 13392 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 12802 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 11842 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 11574 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 10996 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 10936 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 10606 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 10418 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 10113 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8623 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8508 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8471 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8455 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 8454 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7964 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7349 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7327 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7146 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7108 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 7009 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6881 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6687 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6670 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6620 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6595 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6262 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 6212 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5796 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 5277 FOOD AND MEDICAL SUPPLIES FMV 96 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 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. X 213151 Market value X 445 2071452 Market value X 140 114466 Market value X SCHOOL SUPPLIES 19 3431 Market value X Agriculture Materials 10 422 Market value X Furniture 16 59755 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Clothing and household goods - NUMBER OF CONTAINERS Drugs and medical supplies - NUMBER OF CONTAINERS Food inventory - NUMBER OF CONTAINERS Other - SCHOOL SUPPLIES NUMBER OF CONTAINERS Other - Agriculture Materials NUMBER OF CONTAINERS Other - Furniture NUMBER OF CONTAINERS 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 Improving Agriculture - Total Revenue: 786317, Related or Exempt Function Revenue: 786317, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other - Total Revenue: 1070608, Related or Exempt Function Revenue: 1070608, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;