2018-11-13T14:00:26-06:00 2017-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2017-01-01 650326517 American Nicaraguan Foundation Inc AMER 3053743391 1000 NW 57th Court Suite 170 Miami FL 33126 Rafael Sanchez executive director 2018-11-13 true BRITTNEY KOCAJ P01320603 9542028600 2017 2019-02-21 02:37:17Z X F Alfredo Pellas Jr 1000 NW 57th Court Suite 170 Miami FL 33126 112008723 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. 30 29 3 29 0 0 91241573 103914008 5801782 6861014 53679 63271 432975 214111 97530009 111052404 86488973 99667212 0 0 1595102 1720406 0 0 416156 5393737 6522387 93477812 107910005 4052197 3142399 23487446 27048438 1791011 2193311 21696435 24855127 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 106316526 99667212 7027041 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 2017 include the following: Housing: - ANF supported the construction of more than 900 new houses, benefiting 5,800 people. (continued on schedule o.) 106316526 true true false 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 0 0 3 true false true NU false false false true true true false false false X 30 29 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 EDWIN A MENDIETA CH Secretary (Partial Year) 1.0 X X 0 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 VICENTE GREGORIO TREASURER 1.0 X X 0 0 0 Nicolas Arguello Board Member / General Manager 40.0 X X 0 0 0 Rafael Sanchez executive director 40.0 X X 126000 0 0 Ana Maria Garcia 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 Jose Ramirez Board member 1.0 X 0 0 0 HENRY FERNANDEZ BOARD MEMBER 1.0 X 0 0 0 SILVIO PELLAS CH BOARD MEMBER 1.0 X 0 0 0 CARLOS VICENTE BOARD MEMBER 1.0 X 0 0 0 FELIPE RODRIGUEZ BOARD MEMBER 1.0 X 0 0 0 Danilo Manzanares Esq Board member 1.0 X 0 0 0 Agustin Abalo Board member 1.0 X 0 0 0 Danilo Lacayo R Board member 1.0 X 0 0 0 Liza Arguello de Creamer Board Member 1.0 X 0 0 0 Silvio Solorzano P Board member 1.0 X 0 0 0 Carlos Osorio Board Member 1.0 X 0 0 0 Martha Lilliam Arguello Board Member 1.0 X 0 0 0 Gabriela Teran Board Member 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 DAMARIS OPORTA CFO 40.0 X 0 0 0 126000 0 0 1 false false false 0 X 630049 103283959 102175500 103914008 Food and farming 624200 443008 443008 Community improvement 900099 1549606 1549606 Improving education 611710 249525 249525 Sanitation 562000 853415 853415 Improving housing 624200 2462798 2462798 1302662 1302662 0 0 6861014 60631 60631 0 0 788858 786218 2640 0 2640 2640 147896 630049 139670 8226 8226 70289 30431 39858 39858 VAT reimbursement 900099 16375 16375 foreign currency translation 900099 129788 129788 other income 900099 19864 19864 0 0 0 0 166027 111052404 7027041 0 111355 99667212 99667212 126000 126000 1198864 613916 384660 200288 88006 46271 18553 23182 307536 203656 71607 32273 4423 392 3125 906 59741 59741 1991 1991 90302 75541 10710 4051 22355 22355 127680 69487 34025 24168 24224 8212 13783 2229 300092 164517 62426 73149 110370 73749 28579 8042 328 328 150993 93620 44197 13176 4265 285 3980 Improving Housing 1711534 1711534 Community Improvement 1614054 1614054 Sanitation 620289 620289 Improving Health 466658 466658 1213088 761418 443313 8357 107910005 106316526 1177323 416156 3403114 4391109 1289768 1572678 0 0 0 17054029 19694082 44612 63965 2041140 714536 909705 1326604 786218 0 0 0 0 0 23487446 27048438 1791011 2193311 0 0 0 1791011 2193311 X 19304165 21722999 2392270 3132128 21696435 24855127 23487446 27048438 3142399 16293 0 X false true X true false X 75540875 82726586 116571835 91241573 103914008 469994877 0 0 75540875 82726586 116571835 91241573 103914008 469994877 9874537 460120340 37759 36519 22511 49477 60631 206897 0 0 0 0 0 0 541678 675403 512551 677325 384212 2791169 472992943 28416674 0.9728 0.9766 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 222651.0, COLUMN B - 354567.0, COLUMN C - 128960.0, COLUMN D - 388404.0, COLUMN E - 147896.0, COLUMN F - 1242478.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 80466.0, COLUMN B - 85018.0, COLUMN C - 85042.0, COLUMN D - 58100.0, COLUMN E - 70289.0, COLUMN F - 378915.0; DESCRIPTION - OTHER INCOME, COLUMN A - 238561.0, COLUMN B - 235818.0, COLUMN C - 298549.0, COLUMN D - 230821.0, COLUMN E - 166027.0, COLUMN F - 1169776.0; 239508 239508 714957 714957 457398 277292 180106 629277 437244 192033 1326604 0 X 112563839 16293 1325041 170101 1511435 111052404 0 0 111052404 109405147 1325041 170101 1495142 107910005 0 0 107910005 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, 2017 and 2016.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-forprofit 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 2014. The Foundation is not subject to examination by Nicaraguan authorities for any year prior to 2010. 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, 2017 and 2016. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising Expenses - 139670 Gaming Expenses - 30431 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses - 139670 Gaming Expenses - 30431 true Central America and the Caribbean 0 0 Grantmaking distribution of food, medicine, medical equipment, clothes, household goods, and supplies 99667212 Central America and the Caribbean 1 107 Program Services Promoting economic opportunity and improving livelihoods of impoverished families 6649314 1 107 0 0 1 107 106316526 0 106316526 Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22040 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1320627 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 109102 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN 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FOR POOR IN NICARAGUA 0 N/A 62402 FOOD AND MEDICAL SUPPLIES FMV Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 344466 FOOD AND MEDICAL SUPPLIES FMV 386 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. GALA 774335 634049 140286 57845 24071 55268 VALENTINES EVENT 7610 7610 1800 82 604 0 781945 634049 147896 1800 57927 24071 55872 139670 8226 70289 20800 9028 603 true 0.9 70289 20800 9028 603 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 767 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 4142297 Market value X 134 6726598 Market value X 47 70225208 Market value X SCHOOL SUPPLIES 10 405323 Market value X VARIOUS 94 18016315 Market value X Construction Materials 7 369383 Market value X Furniture 32 2290376 Market value 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The organization uses a company to process noncash contributions for the silent auction and to help with the sale of the items at the auction. 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 - VARIOUS NUMBER OF CONTAINERS Other - Construction Materials NUMBER OF CONTAINERS Other - Furniture NUMBER OF CONTAINERS 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., RUBEN DIAZ, 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. The conflict of interest policy is not a required disclosure pursuant to Internal Revenue Code (IRC) Section 6104 and is not available to the public at this time. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Income - Total Revenue: 1302662, Related or Exempt Function Revenue: 1302662, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;