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      <GrantsToDomesticOrgs>
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      <GrantsToDomesticIndividuals>
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      <FeesForServicesManagement>
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      <FeesForServicesLegal>
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      <FeesForServicesAccounting>
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        <ManagementAndGeneral>36944</ManagementAndGeneral>
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      <FeesForServicesLobbying>
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      <FeesForServicesProfFundraising>
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      <FeesForServicesInvstMgmntFees>
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        <Fundraising>11831</Fundraising>
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      <Advertising>
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      <OfficeExpenses>
        <Total>112768</Total>
        <ProgramServices>6965</ProgramServices>
        <ManagementAndGeneral>86881</ManagementAndGeneral>
        <Fundraising>18922</Fundraising>
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      <InformationTechnology>
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        <Fundraising>30600</Fundraising>
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      <Royalties>
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      <TravelEntrtnmntPublicOfficials>
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        <ManagementAndGeneral>2576</ManagementAndGeneral>
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        <ManagementAndGeneral>687</ManagementAndGeneral>
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        <Explanation>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, 2010 AND 2009.THE FOUNDATION HAS ADOPTED FASB ASC 740, WHICH ESTABLISHES A SINGLE MODEL TO ADDRESS ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. IN NICARAGUA, THE FOUNDATION AND ASOCIACION NICARAGUENSE AMERICANA 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 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. THE FOUNDATION HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF DECEMBER 31, 2010</Explanation>
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        <MannerOfCashDisbursement>N/A</MannerOfCashDisbursement>
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      <GrantsToOrgsOutsideUS>
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        <MannerOfCashDisbursement>N/A</MannerOfCashDisbursement>
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        <MannerOfCashDisbursement>N/A</MannerOfCashDisbursement>
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        <State>FL</State>
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      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
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        <BaseCompensationFilingOrg>246222</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>2071</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>248293</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Severance or change-of-control payment</Identifier>
        <ReturnReference>Schedule J, Part I, Line 4a</ReturnReference>
        <Explanation>THE EXECUTIVE DIRECTOR RECEIVED A SEVERANCE AGREEMENT DURING 2010. THE TOTAL AMOUNT OF THE SEVERANCE PACKAGE IS $294,264 AND WILL BE PAID IN INSTALLMENTS.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <Identifier>Non-fixed payments</Identifier>
        <ReturnReference>Schedule J, Part I, Line 7</ReturnReference>
        <Explanation>THE BOARD OF DIRECTORS AWARDED A BONUS TO THE CHIEF FINANCIAL OFFICER DURING 2010 IN THE AMOUNT OF $19,663. THE BONUS WAS AWARDED ON A DISCRETIONARY BASIS. NO FORMULA WAS USED TO DETERMINE THE AMOUNT OF THE BONUS.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="IRS990ScheduleM" softwareId="10000128" softwareVersion="v2010.1.0">
      <ClothingAndHouseholdGoods>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NoncashContribsRptdF990>17576034</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </ClothingAndHouseholdGoods>
      <FoodInventory>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>85</NumberOfContributions>
        <NoncashContribsRptdF990>2260483</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </FoodInventory>
      <DrugsAndMedicalSupplies>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>107</NumberOfContributions>
        <NoncashContribsRptdF990>136334671</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </DrugsAndMedicalSupplies>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>EDUCATIONAL SUPPLIES</Description>
        <NumberOfContributions>74</NumberOfContributions>
        <NoncashContribsRptdF990>8624714</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>PERSONAL CARE ITEMS</Description>
        <NumberOfContributions>22</NumberOfContributions>
        <NoncashContribsRptdF990>3634926</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>SILENT AUCTION ITEMS</Description>
        <NumberOfContributions>23</NumberOfContributions>
        <NoncashContribsRptdF990>20529</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>MARKET VALUE</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <NumberOf8283Received>0</NumberOf8283Received>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="10000128" softwareVersion="v2010.1.0">
      <GeneralExplanation>
        <Identifier>PROGRAM SERVICE DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PART III, LINE 4A</ReturnReference>
        <Explanation>(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 187 SCHOOLS, WHICH BENEFITED 17,155 CHILDREN. ANF PROVIDED BASIC EDUCATIONAL SUPPLIES TO 1,069 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 156 DISPENSARIES, HEALTH CENTERS, AND HOSPITALS WHICH ASSIST IN THE TREATMENT AND RECOVERY OF THOUSANDS OF PATIENTS. THE ORGANIZATION ALSO PROVIDED 981 WHEELCHAIRS TO HANDICAPPED INDIVIDUALS. ENSURE ENVIRONMENTAL SUSTAINABILITY - THE ORGANIZATION HELPED WITH THE CONSTRUCTION OF 1,043 HOUSES AND 331 LATRINES. IN TOTAL THESE NEW STRUCTURES BENEFITED 8,520 PEOPLE. THE ORGANIZATION CONSTRUCTED 14 WELLS IN COMMUNITIES AFFECTED BY WATER SCARCITY. ANF CONNECTED MUNICIPAL WATER SOURCES AND INSTALLED HOME WATER SYSTEMS FOR 303 IMPOVERISHED FAMILIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Family/business relationships amongst interested persons</Identifier>
        <ReturnReference>Form 990, Part VI, Section A, Line 2</ReturnReference>
        <Explanation>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</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Review of form 990 by governing body</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11b</ReturnReference>
        <Explanation>THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT. THE BOARD HAS DELEGATED AUTHORITY TO REVIEW THE FORM 990 TO MANAGEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Conflict of interest policy</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12c</ReturnReference>
        <Explanation>THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. THE OFFICERS AND BOARD MEMBERS HAVE SIGNED A QUESTIONNAIRE STATING THAT THEY HAVE NO CONFLICTS OF INTEREST. THE ORGANIZATION IS IN THE PROCESS OF IMPLEMENTING AN ANNUAL PROCESS, IN WHICH BOARD MEMBERS AND OFFICERS WOULD SIGN A QUESTIONNAIRE ANNUALLY AND THE RESPONSES WOULD BE REGULARLY AND CONSISTENTLY MONITORED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Process used to establish compensation of top management official</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15a</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Process used to establish compensation of other officers/key employees</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15b</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Public Disclosure</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, LINES 13 AND 14</Identifier>
        <ReturnReference>POLICIES</ReturnReference>
        <Explanation>THE ORGANIZATION HAS DRAFTED A WRITTEN WHISTLEBLOWER POLICY AND A DOCUMENT RETENTION AND DESTRUCTION POLICY THAT ARE CURRENTLY IN REVIEW AND ARE EXPECTED TO BE IMPLEMENTED BY DECEMBER 31, 2011.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>