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DURING 2011, THE ORGANIZATION PROMOTED ECONOMIC OPPORTUNITY BY CREATING 164 JOBS THROUGH THE PROVISION OF TRAINING, TECHNICAL ASSISTANCE, AND CAPITAL IN THE AREAS OF MICROBUSINESS, SUSTAINABLE AGRICULTURE, AND ANIMAL HUSBANDRY. IN ADDITION, THE ORGANIZATION SUPPLIED NUTRITIONAL ASSISTANCE TO 424 FOOD CENTERS. THESE CENTERS PROVIDED A DAILY PLATE OF FOOD TO 71,000 PEOPLE INCLUDING STUDENTS, AT-RISK CHILDREN, NURSING MOTHERS, AND SENIOR CITIZENS. 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THE FOUNDATION IS ALSO EXEMPT FROM STATE TAXES. THERE WAS NO UNRELATED BUSINESS INCOME TAX PAYABLE FOR THE YEAR ENDING DECEMBER 31, 2011 AND 2010.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 2007. THE FOUNDATION IS NOT SUBJECT TO EXAMINATION BY NICARAGUAN AUTHORITIES FOR ANY YEAR PRIOR TO 2004. 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. 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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. Accounting Method For Regions Outside the United States Schedule F, Part I, Line 3 CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL GALA 411490 387020 24470 137912 3981 9350 7292 0 0 411490 387020 24470 0 0 137912 3981 9350 7292 158535 -134065 80800 27960 585 true 0.9 80800 0 27960 0 585 28545 52255 FL false THERE IS NO GAMING LICENSE REQUIRED FOR THE STATE OF FLORIDA. false false false 0 1 GUILLERMO GUILLEN 1000 NW 57TH COURT MIAMI FL 33126 false GUILLERMO GUILLEN 1060 CFO OF ORGANIZATION - MANAGES GAMING ACTIVITIES GAMING MANAGER COMPENSATION PART III, LINE 16 THE CFO MANAGES THE GAMING. HE ONLY SPENDS ABOUT 1% OF HIS TIME MANAGING THE GAMING, AND THEREFORE ONLY 1% OF HIS COMPENSATION HAS BEEN ALLOCATED AS "GAMING MANAGER COMPENSATION". X X X true false false false false false false false false ARMANDO J RODRIGUEZ 151111 0 0 0 0 0 0 0 5421 0 156532 0 0 0 ALVARO PEREIRA 0 0 0 0 155787 0 0 0 0 0 155787 0 0 0 Severance or change-of-control payment Schedule J, Part I, Line 4a ALVARO PEREIRA, FORMER EXECUTIVE DIRECTOR, RECEIVED SEVERANCE PAYMENTS OF $155,787 DURING 2011. X 18019040 MARKET VALUE X 49 4437804 MARKET VALUE X 109 79893315 MARKET VALUE X SILENT AUCTION ITEMS 50 51320 MARKET VALUE X EDUCATIONAL SUPPLIES 11 4577476 MARKET VALUE X BUILDING SUPPLIES 1 226646 MARKET VALUE X PERSONAL CARE ITEMS 11 3417728 MARKET VALUE 0 false true true Third parties used to solicit, process, or sell noncash contributions Schedule M, Part I, Line 32b 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. Number of contributions or items contributed. Schedule M, part I, column (b), Line other=SILENT AUCTION ITEMS Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 Number of contributions or items contributed. Schedule M, part I, column (b), Line 19 Number of contributions or items contributed. Schedule M, part I, column (b), Line 20 PROGRAM SERVICE DESCRIPTION FORM 990, PART III, LINE 4A (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 225 SCHOOLS, WHICH BENEFITED 14,405 CHILDREN. ANF PROVIDED BASIC EDUCATIONAL SUPPLIES TO 1,073 SCHOOLS, WHICH BENEFITED 148,790 CHILDREN. IN ADDITION, THE ORGANIZATION HELPED WITH THE NEW CONSTRUCTION OF 4 SCHOOLS, IMPROVEMENT OF FOUR SCHOOLS, CONSTRUCTION AND EQUIPMENT FOR 1 SEWING WORKSHOP, CONSTRUCTION OF 1 DINING HALL, AND CONSTRUCTION OF 2 COMPUTER LABS, ALL OF WHICH BENEFITED 4,656 STUDENTS. IMPROVE HEALTH - ANF DISTRIBUTED MEDICINE AND MEDICAL SUPPLIES TO 169 DISPENSARIES, HEALTH CENTERS, AND HOSPITALS WHICH ASSIST IN THE TREATMENT AND RECOVERY OF THOUSANDS OF PATIENTS. THE ORGANIZATION ALSO PROVIDED 706 WHEELCHAIRS TO HANDICAPPED INDIVIDUALS. ENSURE ENVIRONMENTAL SUSTAINABILITY - THE ORGANIZATION HELPED WITH THE CONSTRUCTION OF 768 HOUSES AND 238 LATRINES. IN TOTAL THESE NEW STRUCTURES BENEFITED 24,000 PEOPLE. THE ORGANIZATION CONSTRUCTED 15 WELLS IN COMMUNITIES AFFECTED BY WATER SCARCITY. ANF CONNECTED MUNICIPAL WATER SOURCES AND INSTALLED HOME WATER SYSTEMS FOR 303 IMPOVERISHED FAMILIES. Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a THE ORGANIZATION'S EXECUTIVE COMMITTEE HAS AND MAY EXERCISE ALL THE AUTHORITY OF THE BOARD OF DIRECTORS, EXCEPT AS PROVIDED BY LAW. THE COMMITTEE INCLUDES THE CHIEF FINANCIAL OFFICER, WHO IS NOT A VOTING MEMBER OF THE GOVERNING BODY. ALL OTHER MEMBERS OF THE EXECUTIVE COMMITTEE ARE VOTING MEMBERS OF THE GOVERNING BODY. Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 F. ALFREDO PELLAS, JR. AND THERESA PELLAS AND CARMEN CH. DE PELLAS - FAMILY RELATIONSHIP, F. ALFREDO PELLAS, JR. AND RUBEN DIAZ AND FRANK ROBLETO AND AGUSTIN ABALO - BUSINESS RELATIONSHIP, RAFAEL SANCHEZ AND JOHNNY SORDO - BUSINESS RELATIONSHIP Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT. THE BOARD HAS DELEGATED AUTHORITY TO REVIEW THE FORM 990 TO MANAGEMENT. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a DURING HIS TIME AT THE ORGANIZATION, THE PREVIOUS EXECUTIVE DIRECTOR'S COMPENSATION WAS REVIEWED AND APPROVED BY THE ADMINISTRATION COMMITTEE, WHICH IS A COMMITTEE OF BOARD MEMBERS. THE COMMITTEE USED COMPARABILITY DATA TO ENSURE COMPENSATION WAS REASONABLE AND DOCUMENTED THE DECISIONS AND DELIBERATIONS IN THE EMPLOYEE'S FILE AND IN THE COMMITTEE MINUTES. A NEW EXECUTIVE DIRECTOR HAS BEEN HIRED IN 2011. THE PROCESS TO DETERMINE THE NEW EXECUTIVE DIRECTOR'S COMPENSATION FOLLOWED THE PROCESS OUTLINED ABOVE. IN ADDITION, AN OUTSIDE CONSULTANT WAS USED TO PROVIDE COMPARABILITY DATA AND TO ENSURE COMPENSATION IS REASONABLE. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER 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 IN THE COMMITTEE MINUTES. THIS PROCESS IS UNDERTAKEN ANNUALLY. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 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. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 36876;