2019-07-10T09:00:07-05:00 2018-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2018-01-01 650326517 American Nicaraguan Foundation Inc AMER 3053743391 1000 NW 57th Court Suite 170 Miami FL 33126 Rafael Sanchez executive director 2019-07-10 true BRITTNEY KOCAJ P01320603 9542028600 2018 2019-02-21 02:37:17Z F Alfredo Pellas Jr 1000 NW 57th Court Suite 170 Miami FL 33126 40366846 false X www.anfnicaragua.org X 1992 FL ANF helps the neediest sectors in Nicaragua by strengthening medical assistance, increasing educational attainment, building safe shelters & delivering humanitarian aid to impoverished communities. X 28 27 3 35 0 14976 103914008 33869842 6861014 6073873 63271 100621 214111 277460 111052404 40321796 99667212 47720918 0 1720406 1753088 0 361736 6522387 6503536 107910005 55977542 3142399 -15655746 27048438 11525336 2193311 2109473 24855127 9415863 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 54016362 47720918 6330076 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 2018 include the following: NICARAGUA CRISIS IN 2018 $ 61,613 in cash donations received to support apolitical humanitarian organizations, which serve people indirectly affected by the crisis. EDUCATION 13 food containers (valued at $ 400,000), distributed in 151 schools, benefiting more than 19,500 students 6 containers of distributed school materials (valued at $ 640,000), supporting nearly 35,800 students in 191 schools 18 new school classrooms built 3 new occupational centers built HEALTH AND NUTRITION 46,367 people fed daily in 482 centers that offer care to the elderly, vulnerable women, malnourished children, people recovering from addictions and people with disabilities 621 malnourished children received support in the recovery of a health condition and nutritional deficit More than 12,200 students were educated through campaigns on issues related to environmental, health, lifestyle and nutrition issues 116 health centers supported by medical donations 30,309 children received deworming treatment More than 1,400 individuals with motor disabilities received specialized equipment, of which 914 received wheelchairs AGRICULTURE AND RURAL DEVELOPMENT 468 families benefited by agricultural initiatives 211 families benefited with biodigesters 195 families supported with the production of high value fruits and links to formal buyers 110 families benefited by animal raising initiatives (small scale) 20 families supported by biointensive agricultural initiatives 45 beekeepers and 170 bean producers supported with inputs, training and technical assistance COMMUNITY DEVELOPMENT 820 new homes built with the support of ANF, benefiting approximately 5,000 people. 614 solar panels 182 ecological kitchens installed in rural homes, reducing the consumption of firewood 5 community centers built 24 water wells in operation (built or rehabilitated), benefiting more than 900 people 711 built health facilities, benefiting more than 4,200 people 730 water stations and filters installed, benefiting more than 4,400 people 54016362 true true false false false false false false false true false false false false true true false false true true true false false true false false false false false false false false false false false false false true false false true false false false false false true 0 0 3 true false true NU false false false true true true false false false false false X 28 27 true false false false false false false true true false false true true true true true true true false false X X Damaris Oporta 3053743391 1000 NW 57th Court Suite 170 Miami FL 33126 Rafael Sanchez Executive Director 40.0 X X 126000 0 0 F Alfredo Pellas Jr President 1.0 X X 0 0 0 Theresa Pellas Vice President 1.0 X X 0 0 0 Ricardo Roman MD Vice President 1.0 X X 0 0 0 Edwin A Mendieta Ch Secretary 1.0 X X 0 0 0 Vicente Gregorio Treasurer 1.0 X X 0 0 0 Nicolas Arguello Board Member / General Manager 40.0 X X 0 0 0 Ana Mara Garca Board Member 1.0 X 0 0 0 Barney Vaughan Board Member 1.0 X 0 0 0 Carmen Ch de Pellas Board Member 1.0 X 0 0 0 Luis Navas Board Member 1.0 X 0 0 0 Johnny Sordo Board Member 1.0 X 0 0 0 Henry B Howard Board Member 1.0 X 0 0 0 Carlos Pellas Board Member 1.0 X 0 0 0 Padre Jos Ramrez Board Member 1.0 X 0 0 0 Silvio Pellas Board Member 1.0 X 0 0 0 Carlos Vicente Board Member 1.0 X 0 0 0 Danilo Manzanares Board Member 1.0 X 0 0 0 Agustn balo Board Member 1.0 X 0 0 0 Danilo Lacayo R Board Member 1.0 X 0 0 0 Liza Argello de Creamer Board Member 1.0 X 0 0 0 Silvio Solrzano P Board Member 1.0 X 0 0 0 Carlos Osorio Board Member 1.0 X 0 0 0 Martha Lilliam Argello Board Member 1.0 X 0 0 0 Gabriela Tern Board Member (partial year) 1.0 X 0 0 0 Frank Robleto Board Member 1.0 X 0 0 0 Dania Baltodano Board Member 1.0 X 0 0 0 Julio Rojas Board Member 1.0 X 0 0 0 Emilio Chamorro Board Member 1.0 X 0 0 0 Henry Fernandez Board Member (partial year) 1.0 X 0 0 0 DAMARIS OPORTA CFO 40.0 X 0 0 0 126000 0 0 1 false false false 0 X 13844 33855998 32531681 33869842 Food and farming 624200 457736 457736 Community improvement 900099 1055992 1055992 Improving education 611710 260306 260306 Sanitation 562000 590305 590305 Improving housing 624200 1969325 1969325 1740209 1740209 0 0 6073873 77100 77100 24489 25347 -858 0 -858 -858 23521 0 23521 23521 23521 36810 13844 17199 19611 19611 5008 2504 2504 2504 foreign currency translation 900099 162388 162388 other income 900099 93815 93815 0 0 0 0 256203 40321796 6330076 0 121878 47720918 47720918 126000 126000 1211101 558351 470075 182675 102927 38214 36567 28146 313060 189955 91539 31566 5336 1310 801 3225 61810 61810 255148 255148 111387 91844 16649 2894 2719 2719 134973 81152 38392 15429 17875 7225 8150 2500 258522 168842 29625 60055 101345 63606 33567 4172 147 147 210316 123672 69428 17216 4159 59 4100 Improving Housing 1510631 1510631 Community Improvement 1066843 1066843 Sanitation 396391 396391 Improving Health 175144 175144 2190790 1696264 487487 7039 55977542 54016362 1599444 361736 4391109 3038557 1572678 1582760 0 0 0 0 19694082 4325451 63965 71301 2278076 782144 1326604 1495932 0 1011335 0 0 0 0 27048438 11525336 2193311 2109473 0 0 0 2193311 2109473 X 21722999 5542338 3132128 3873525 24855127 9415863 27048438 11525336 -15655746 216482 0 X false true X true false X 82726586 116571835 91241573 103914008 33869842 428323844 0 0 82726586 116571835 91241573 103914008 33869842 428323844 9822737 418501107 36519 22511 49477 60631 101589 270727 0 0 0 0 0 0 675403 512551 677325 384212 298021 2547512 431142083 28849018 0.9707 0.9728 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 354567.0, COLUMN B - 128960.0, COLUMN C - 388404.0, COLUMN D - 147896.0, COLUMN E - 36810.0, COLUMN F - 1056637.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 85018.0, COLUMN B - 85042.0, COLUMN C - 58100.0, COLUMN D - 70289.0, COLUMN E - 5008.0, COLUMN F - 303457.0; DESCRIPTION - OTHER INCOME, COLUMN A - 235818.0, COLUMN B - 298549.0, COLUMN C - 230821.0, COLUMN D - 166027.0, COLUMN E - 256203.0, COLUMN F - 1187418.0; 239508 239508 912705 912705 437572 353195 84377 688291 428949 259342 1495932 0 X 41478752 216482 895424 45050 1156956 40321796 0 0 40321796 56918016 895424 45050 940474 55977542 0 0 55977542 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 Foundation's 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, 2018 and 2017. 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 and Asociacion Nicaraguense Americana de Fomento Social are not-for-profit organizations exempt from income taxes in accordance with article (11), subparagraph (4) of the Equitable Tax Law. 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 2015. The Foundation is not subject to examination by Nicaraguan authorities for any year prior to 2011. 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, 2018 and 2017. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSES - 17199 GAMING EXPENSES - 2504 RENTAL EXPENSES - 25347 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSES - 17199 GAMING EXPENSES - 2504 RENTAL EXPENSES - 25347 true Central America and the Caribbean 0 0 Grantmaking distribution of food, medicine, medical equipment, clothes, household goods, and supplies 47720918 Central America and the Caribbean 1 103 Program Services Promoting economic opportunity and improving livelihoods of impoverished families 6073873 1 103 0 0 1 103 53794791 0 53794791 Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1398 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 30927 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1289903 FOOD AND MEDICAL SUPPLIES FMV 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AND MEDICAL SUPPLIES FMV 434 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. El Novillo dinner event 23458 6170 17288 3201 377 Marlins outing 17027 402 16625 6330 908 353 2 10169 7272 2897 3990 2040 50654 13844 36810 6330 7191 908 2770 17199 19611 X 16591352 Market value X 2 28830 Market value X 103 13603211 Market value X SCHOOL SUPPLIES 4 734493 Market value X construction material 5 420939 Market value X Furniture 8 1152856 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 - construction material NUMBER OF CONTAINERS Other - Furniture NUMBER OF CONTAINERS INVENTORY 2018-12-31 15368631 BOOK VALUE SEE STATEMENT false Schedule N, Part II, Line 1 DISPOSITION OR OTHER TRANSFER OF NET ASSETS THE MISSION OF AMERICAN NICARAGUAN FOUNDATION (ANF) IS TO ALLEVIATE POVERTY THROUGHOUT NICARAGUA. ANF HOLDS FOOD ITEMS AND MEDICAL SUPPLIES AS INVENTORY ON ITS BALANCE SHEET, AND THESE ITEMS ARE DISTRIBUTED TO ORGANIZATIONS ACROSS NICARAGUA'S MOST IMPOVERISHED POPULATIONS IN FURTHERANCE OF ANF'S MISSION. DURING 2018, ANF DISTRIBUTED OVER 75% OF ITS INVENTORY TO THOSE IN NEED. Schedule N, Part II, Line 2 SUCCESSOR OR TRANSFEREE ORGANIZATION BECAUSE ANF DISTRIBUTED MORE THAN 25% OF ITS NET ASSETS TO A CHARITABLE CLASS IN FURTHERANCE OF ITS MISSION AND THEREFORE THERE IS NO SUCCESSOR OR TRANSFEREE ORGANIZATION, SCHEDULE N PART II LINES 2A THROUGH 2C ARE N/A. Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION (CONTINUED FROM PART III) Water, Sanitation and Hygiene (WASH): - ANF drilled 31 wells, benefiting more than 3,000 people - Installed more than 750 water tap stands, benefiting 5,700 people. - ANF supported the construction of 950 sanitation facilities, benefiting 5,900 people. Health and Nutrition: - ANF helped feed 21,700 people daily in 310 centers. - Supported 150 severely malnourished children to regain and rehabilitate their health condition, and helped more than 500 children with nutritional deficit to recover. - Distributed 73 medical containers 120 health facilities. - Delivered specialized equipment to more than 1403 individuals with mobility disabilities - Developed outreach campaigns to teach more than 12,900 students about health related issues, such as healthy lifestyles, nutrition, and environmental issues. - Helped over 1,400 individuals with mobility disabilities received specialized equipment, of which 857 were new wheelchairs Education: - Distributed 8 containers of schools supplies and classroom furniture (valued at USD 311 thousand dollars) supporting 30,000 students in 150 schools - Helped feed 19,000 students in 130 schools (this represents over 3 million vitamin fortified, nutrient-rich meals) - Built 12 classrooms Agriculture and Rural Development: - Installed 320 solar panels in rural households and 200 eco-stoves (reducing wood consumption). - ANF's small-scale animal farming initiatives benefited 180 families - ANF's fruit gardens and reforestation initiatives benefited 282 families - Supported 45 beekeepers, 50 bean farmers, 36 papaya and guava farmers and 225 vegetable farmers (producing in Greenhouses and in bio-intensive gardens, with inputs and training and technical assistance. - Helped build 60 community centers to support the development of community activities. - Provided training to 400 farmers in ANF's Agricultural Training Center (CEA, by its Spanish acronym). Form 990, Part VI, Line 15b PART VI, LINE 15B THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES WHO RECEIVE COMPENSATION. THE FORM 990 INSTRUCTIONS INDICATE WHEN THIS QUESTION IS NOT APPLICABLE IT SHOULD BE ANSWERED "NO". 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 15a Process to establish compensation of top management official The executive director's compensation is reviewed and approved by the administration 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 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 Improve Agriculture - Total Revenue: 806385, Related or Exempt Function Revenue: 806385, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other - Total Revenue: 933824, Related or Exempt Function Revenue: 933824, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;