2015-05-14T11:00:30-05:00 2014-12-31 350921680 CROWE HORWATH LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 33301 990 2014-01-01 650326517 American Nicaraguan Foundation Inc AMER 3053743391 1000 NW 57th Court Miami FL 33126 Rafael Sanchez executive director 2015-05-05 true BRITTNEY KOCAJ P01320603 9542028600 2014 2016-02-25 16:41:14Z F Alfredo Pellas Jr 1000 NW 57th Court Miami FL 33126 87405829 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. 27 26 6 26 0 0 75540875 82726586 5641529 3967321 42693 36519 91319 391316 81316416 87121742 107570201 81042761 0 0 898497 1086458 0 0 732998 5634069 4167031 114102767 86296250 -32786351 825492 11833692 12674044 1141350 1143851 10692342 11530193 ANF HELPS THE NEEDIEST SECTORS IN NICARAGUA BY STRENGTHENING MEDICAL ASSISTANCE, INCREASING EDUCATIONAL ATTAINMENT, BUILDING SAFE SHELTERS & DELIVERING HUMANITARIAN AID TO IMPOVERISHED COMMUNITIES. false false 84677621 81042761 4203139 Eradicate Extreme Poverty and Hunger - The American Nicaraguan Foundation (ANF) works to eradicate extreme poverty and hunger. During 2014, the organization promoted economic opportunity by creating jobs through the provision of training, technical assistance, and capital in the areas of animal husbandry. In addition, the organization supplied nutritional assistance to 583 schools. These centers provided a daily plate of food to 96,500 people including students, at-risk children, nursing mothers, and senior citizens. (continued on schedule o.) 84677621 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 3 6 true 6 true false true NU false false false true true false false false false X 27 26 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 770 Miami FL 33126 F Alfredo Pellas Jr PRESIDENT 1.00 0 X X 0 0 0 Rafael Sanchez executive director 40.00 0 X X 120000 0 0 Theresa Pellas Vice Chair 1.00 0 X X 0 0 0 Ruben Diaz Esq Secretary 1.00 0 X X 0 0 0 RICHARDO ROMAN MD VICE-PRESIDENT 1.00 0 X X 0 0 0 VICENTE GREGORIO TREASURER 1.00 0.00 X X 0 0 0 Ana Maria Garcia Board Member 1.00 0 X 0 0 0 IVETTE CALDERA ESSERMAN Board member 1.00 0 X 0 0 0 Barney Vaughan Board member 1.00 0 X 0 0 0 Carmen Ch De Pellas Board member 1.00 0 X 0 0 0 Luis Navas Board member 1.00 0 X 0 0 0 Johnny Sordo Board member 1.00 0 X 0 0 0 Henry B Howard Board member 1.00 0 X 0 0 0 Carlos Pellas Board member 1.00 0 X 0 0 0 Padre Jose Ramirez Board member 1.00 0 X 0 0 0 Danilo Lacayo R Board member 1.00 0 X 0 0 0 Agustin Abalo Board member 1.00 0 X 0 0 0 Lilliam Arguello Board member 1.00 0 X 0 0 0 Danilo Manzanares Esq Board member 1.00 0 X 0 0 0 Silvio Solorzano P Board member 1.00 0 X 0 0 0 Gabriela Teran Board Member 1.00 0 X 0 0 0 Frank Robleto Board member 1.00 0 X 0 0 0 HENRY FERNANDEZ BOARD MEMBER 1.00 0 X 0 0 0 EDWIN A MENDIETA CH BOARD MEMBER 1.00 0 X 0 0 0 SILVIO PELLAS CH BOARD MEMBER 1.00 0 X 0 0 0 CARLOS VICENTE BOARD MEMBER 1.00 0 X 0 0 0 FELIPE RODRIGUEZ BOARD MEMBER 1.00 0.00 X 0 0 0 DAMARIS OPORTA CFO 40.00 X 0 0 0 120000 0 0 1 false false false 0 X 281088 82445498 82125394 82726586 Food and farming 624200 634216 634216 Community improvement 900099 996516 996516 Improving education 611710 295653 295653 Sanitation 562000 466158 466158 Improving housing 624200 1030134 1030134 544644 544644 0 0 3967321 36519 36519 0 0 0 0 354567 281088 255089 99478 99478 85018 28998 56020 56020 VAT reimbursement 900099 158232 158232 foreign currency translation 900099 77586 77586 0 0 0 0 235818 87121742 4203139 0 192017 81042761 81042761 0 0 120000 120000 735503 200447 164543 370513 0 0 57958 6122 13821 38015 172997 87568 35164 50265 579 165 414 65774 65774 0 0 33483 33483 133989 6572 48925 78492 97669 12867 55798 29004 47167 5556 41611 148774 4549 68222 76003 87151 47910 19657 19584 94 94 169643 39656 106919 23068 44 44 Community improvement 1707322 1707322 Food and Farming 673487 673487 Improving education 281004 281004 Sanitation 273617 273617 447234 173574 267217 6443 86296250 84677621 885631 732998 2716942 3181625 1370345 805492 0 0 6550391 7562064 209900 244230 1005622 606646 484246 398976 501268 481657 0 0 600 0 11833692 12674044 1141350 1143851 0 0 0 1141350 1143851 X 10653374 11065627 38968 464566 10692342 11530193 11833692 12674044 825492 12359 0 X false true X true false X 169452068 111701897 123120960 75540875 82726586 562542386 169452068 111701897 123120960 75540875 82726586 562542386 3026555 559515831 186485 40478 78663 37759 36519 379904 703208 210731 633610 541678 675403 2764630 565686920 21039949 0.9891 0.9874 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 382050.0, COLUMN B - 24470.0, COLUMN C - 417270.0, COLUMN D - 222651.0, COLUMN E - 354567.0, COLUMN F - 1401008.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 91300.0, COLUMN B - 80800.0, COLUMN C - 70327.0, COLUMN D - 80466.0, COLUMN E - 85018.0, COLUMN F - 407911.0; DESCRIPTION - OTHER INCOME, COLUMN A - 229858.0, COLUMN B - 105461.0, COLUMN C - 146013.0, COLUMN D - 238561.0, COLUMN E - 235818.0, COLUMN F - 955711.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 239509 239509 206398 195181 11217 559715 411465 148250 398976 0 X 89019327 12359 1601139 284087 1897585 87121742 0 0 87121742 88181476 1601139 284087 1885226 86296250 0 0 86296250 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has received determination of tax exempt status from the Internal Revenue Service under Code Section 501(c)(3) and, consequently, the earnings of the Foundation are not taxed and no provision for income taxes is included in the accompanying financial statements. The Foundation is also exempt from State taxes. There was no unrelated business income tax payable for the year ending December 31, 2014 and 2013. The Foundation has adopted ASC 740, 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. Due to its tax-exempt status, the Foundation is not subject to U.S. federal income tax or state income tax. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Foundation is not subject to examination by U.S. taxing authorities for years prior to 2008. The Foundation is not subject to examination by Nicaraguan authorities for any year prior to 2009. 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, 2014 and 2013. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSES - 255089 GAMING EXPENSES - 28998 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 255089 GAMING EXPENSES - 28998 true Central America and the Caribbean 0 0 Grantmaking DISTRIBUTION OF FOOD AND SUPPLIES 81042761 Central America and the Caribbean 1 61 Program Services PROMOTING ECONOMIC OPPORTUNITY 3634860 1 61 0 0 1 61 84677621 0 84677621 Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 3859756 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 3264280 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 2423323 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 2028296 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 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America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5962 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5932 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5688 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5635 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5492 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5477 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5457 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5394 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5303 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5145 FOOD AND MEDICAL SUPPLIES fmv Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5094 FOOD AND MEDICAL SUPPLIES fmv 504 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 II GRANT REPORTING ALL GRANT AMOUNTS ARE REPORTED ON AN ACCRUAL BASIS. 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 635655 281088 354567 10348 82195 38875 123671 0 0 635655 281088 354567 10348 82195 38875 123671 255089 99478 85300 27960 1038 true 0.9 85300 27960 1038 FL false No gaming license is required. false false false 1.0 0.0 Damaris Oporta 1000 NW 57TH COURT MIAMI FL 33126 false GLORIA NAVAS 395 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 13319452 Market value X 5 490 Cost X 136 6509393 Market value X 78 57700178 Market value X school supplies 36 4122494 Market value X VARIOUS 3 473387 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 on contributions Clothing and household goods: NUMBER OF CONTAINERS Drugs and medical supplies: NUMBER OF CONTAINERS Food inventory: NUMBER OF CONTAINERS Other: NUMBER OF CONTAINERS Other: NUMBER OF CONTAINERS Securities - Publicly traded: NUMBER OF ITEMS RECIEVED Schedule M, Part I, Line 5 Number of contributions or items contributed NUMBER OF CONTAINERS Schedule M, Part I, Line 20 Number of contributions or items contributed NUMBER OF CONTAINERS Schedule M, Part I, Line 19 Number of contributions or items contributed NUMBER OF CONTAINERS Form 990, Part III, Line 4a PROGRAM SERVICE DESCRIPTION (CONTINUED FROM PART III) Achieve Universal Primary Education - ANF also attempts to achieve universal primary education in Nicaragua by increasing educational quality and attainment. The organization helped provide classroom furniture to 350 schools. ANF provided basic educational supplies to 583 schools, which benefited 75,000 children. In addition, the organization helped with the new construction of 13 school classrooms. Improve Health - ANF distributed medicine and medical supplies to 130 dispensaries, health centers, and hospitals which provided 259,750 medical consultations. The organization also provided wheelchairs and auxiliary equipment to more than 1,000 handicapped individuals. Ensure Environmental Sustainability - The organization helped with the construction of 830 houses, 452 DRINKING WATER SOLUTIONS and 498 sanitary solutions. The organization constructed 15 wells in communities affected by water scarcity. ANF connected municipal water sources and installed home water systems for impoverished families. 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. 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 REVENUE - Total Revenue: 544644, Related or Exempt Function Revenue: 544644, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Schedule M, Part I Number of contributions or items contributed NUMBER OF CONTAINERS Schedule M, Part I Number of contributions or items contributed NUMBER OF CONTAINERS Schedule M, Part I, Line 9 Number of contributions or items contributed NUMBER OF ITEMS RECIEVED 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.