Civic Intelligence

American Nicaraguan Foundation Inc.

EIN 65-0326517 • 501(c)3 • Miami, FL

Pub. 78 Eligible

Profile

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.

1000 NW 57th Court Suite 170Miami, FL 33126

www.anfnicaragua.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-406%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$42,000

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 132.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-9.0%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-40%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,714,666

Down $170,470 (-9.0%) from 2023

Liabilities

Down

$1,214

Down $299,649 (-100%) from 2023

Net Assets

Up

$1,713,452

Up $129,179 (+8.2%) from 2023

Revenue

Down

$31,685

Down $21,166 (-40%) from 2023

Expenses

Down

$160,401

Down $271,937 (-63%) from 2023

Net Income

Up

-$128,716

Up $250,771 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $34,916,764Liabilities 2010: $981,024Net Assets 2010: $33,935,7402010Assets 2011: $30,182,043Liabilities 2011: $750,544Net Assets 2011: $29,431,4992011Assets 2012: $44,493,747Liabilities 2012: $1,040,678Net Assets 2012: $43,453,0692012Assets 2013: $11,833,692Liabilities 2013: $1,141,350Net Assets 2013: $10,692,3422013Assets 2014: $12,674,044Liabilities 2014: $1,143,851Net Assets 2014: $11,530,1932014Assets 2015: $19,048,138Liabilities 2015: $1,495,365Net Assets 2015: $17,552,7732015Assets 2016: $23,487,446Liabilities 2016: $1,791,011Net Assets 2016: $21,696,4352016Assets 2017: $27,048,438Liabilities 2017: $2,193,311Net Assets 2017: $24,855,1272017Assets 2018: $11,525,336Liabilities 2018: $2,109,473Net Assets 2018: $9,415,8632018Assets 2019: $13,289,628Liabilities 2019: $1,746,775Net Assets 2019: $11,542,8532019Assets 2020: $8,368,631Liabilities 2020: $3,001,684Net Assets 2020: $5,366,9472020Assets 2021: $7,615,925Liabilities 2021: $2,747,280Net Assets 2021: $4,868,6452021Assets 2022: $2,254,858Liabilities 2022: $284,340Net Assets 2022: $1,970,5182022Assets 2023: $1,885,136Liabilities 2023: $300,863Net Assets 2023: $1,584,2732023Assets 2024: $1,714,666Liabilities 2024: $1,214Net Assets 2024: $1,713,4522024

Highlighted filing

2024

Assets$1,714,666
Liabilities$1,214
Net Assets$1,713,452

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200M$100M$0-$100MExpenses 2010: $167,214,5382010Expenses 2011: $119,567,5292011Expenses 2012: $114,918,3232012Revenue 2013: $81,316,416Expenses 2013: $114,102,767Net Income 2013: -$32,786,3512013Revenue 2014: $87,121,742Expenses 2014: $86,296,250Net Income 2014: $825,4922014Revenue 2015: $122,982,079Expenses 2015: $117,000,508Net Income 2015: $5,981,5712015Revenue 2016: $97,530,009Expenses 2016: $93,477,812Net Income 2016: $4,052,1972016Revenue 2017: $111,052,404Expenses 2017: $107,910,005Net Income 2017: $3,142,3992017Revenue 2018: $40,321,796Expenses 2018: $55,977,542Net Income 2018: -$15,655,7462018Revenue 2019: $15,190,130Expenses 2019: $13,198,585Net Income 2019: $1,991,5452019Revenue 2020: $8,160,283Expenses 2020: $14,747,345Net Income 2020: -$6,587,0622020Revenue 2021: $10,644,031Expenses 2021: $11,186,597Net Income 2021: -$542,5662021Revenue 2022: $275,719Expenses 2022: $3,139,772Net Income 2022: -$2,864,0532022Revenue 2023: $52,851Expenses 2023: $432,338Net Income 2023: -$379,4872023Revenue 2024: $31,685Expenses 2024: $160,401Net Income 2024: -$128,7162024

Highlighted filing

2024

Revenue$31,685
Expenses$160,401
Net Income-$128,716

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.03$0.16$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.89$0.30$1.58$0.05$0.43$0.38
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.28$1.97$0.28$3.14$2.86
2021Detailed filing. Detailed filing data is available for this year.$7.62$2.75$4.87$10.6$11.2$0.54
2020Detailed filing. Detailed filing data is available for this year.$8.37$3.00$5.37$8.16$14.7$6.59
2019Detailed filing. Detailed filing data is available for this year.$13.3$1.75$11.5$15.2$13.2$1.99
2018Detailed filing. Detailed filing data is available for this year.$11.5$2.11$9.42$40.3$56.0$15.7
2017Detailed filing. Detailed filing data is available for this year.$27.0$2.19$24.9$111$108$3.14
2016Detailed filing. Detailed filing data is available for this year.$23.5$1.79$21.7$97.5$93.5$4.05
2015Detailed filing. Detailed filing data is available for this year.$19.0$1.50$17.6$123$117$5.98
2014Detailed filing. Detailed filing data is available for this year.$12.7$1.14$11.5$87.1$86.3$0.83
2013Detailed filing. Detailed filing data is available for this year.$11.8$1.14$10.7$81.3$114$32.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.5$1.04$43.5$115
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.2$0.75$29.4$120
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.9$0.98$33.9$167
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 18, 2025
Return Version
2024v5.1
Gross Receipts
$115,565
Mission and Program Overview

Mission

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.

American Nicaraguan Foundation (ANF) is a relief and development organization whose mission is to alleviate poverty in the lives of the most vulnerable populations across Nicaragua.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$120,651$1,086,498▲ $965,847
Savings and Temporary Cash Investments$1,596,725$544,288▼ $1,052,437
Inventories for Sale or Use$167,760$83,880▼ $83,880
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,885,136$1,714,666▼ $170,470
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$300,863$1,214▼ $299,649
Other Liabilities$0$0→ $0
Total Liabilities$300,863$1,214▼ $299,649
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,584,273$1,713,452▲ $129,179
Total Net Assets Fund Balance$1,584,273$1,713,452▲ $129,179
Total Liabilities and Net Assets / Fund Balance$1,885,136$1,714,666▼ $170,470
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria S AlmendarezAdministrative OfficerPT$42,000$42,000

Board Members and Trustees

NameTitle
F Alfredo Pellas JrPresident & Treasurer
Rafael SanchezVice President
Carlos VicenteBoard Member
Carmen Ch De PellasBoard Member
Dania BaltodanoBoard Member
Danilo ManzanaresBoard Member
Emilia NavarroBoard Member
Johnny SordoBoard Member
Luis NavasBoard Member
Silvio PellasBoard Member
Theresita PellasBoard Member
Nicolas ArguelloSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$551
Program Service Revenue
$0
Investment Income
$50,514
Other Revenue
$-19,380
All Other Contributions
$551
Change in Net Assets
$-128,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$100,000
Salaries, Compensation, and Employee Benefits$45,220
Other Expenses$15,181
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$100,000--$100,000
Current Officers, Directors, Trustees, and Key Employees-$42,000-$42,000
Fees for Services Accounting-$5,650-$5,650
Information Technology-$3,501-$3,501
Payroll Taxes-$3,220-$3,220
Office Expenses-$3,141-$3,141
Fees for Services Other$0$2,211$0$2,211
Travel-$678-$678
Total Functional Expenses$100,000$60,401$0$160,401
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Food for the PoorCoconut Creek, FL501(c)(3)General Mission Support$100,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15 PROCESS TO ESTABLISH OFFICER COMPENSATION

In response to the discontinuation of operations in 2022, the organization re-evaluated its personnel needs and established the compensation of the top management official beginning with tax year 2022 accordingly. Other than the organization's top management official, no other officers receive compensation for services provided to the organization. Because officer compensation was not reviewed by an independent body using comparability data during tax year 2024, Form 990 Part VI Lines 15a and 15b have been answered "no" in accordance with the IRS instructions to Form 990.

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, and CARMEN CH. DE PELLAS - Family 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 19 Required documents available to the public

The organization's governing documents are made available to the public through the State of Florida.

Filing and Contact Details

Filer

Filer Name
American Nicaraguan Foundation Inc
EIN
65-0326517
Phone
3058987954
Address
1000 NW 57th Court Suite 170, Miami, FL 33126

Signing Officer

Name
Maria S Almendarez
Title
Administrative Officer
Signed
2025-04-18
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Fl
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
12

Preparer

Firm
Crowe Llp
Address
401 East Las Olas Blvd Suite 1100, Fort Lauderdale, FL 33301-4230
Preparer
Gina Ardillo
Phone
9542028600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Assets released from restriction - 253076; Reversal of prior year expense - 29445;

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IRS990/Desc0For 30 years, ANF provided support, opportunity, and tools to those affected by poverty in Nicaragua. ANF's work focused on education, health and nutrition, housing, water and sanitation, agriculture, and humanitarian aid. During its 30 years of operation, ANF has: -Provided more than 187,000 school meals -Invested $1.1M in school supplies -Supported more than 6,000 families with farming initiatives -Provided approximately 143,000 individuals with water and sanitation facilities -Built nearly 13,000 sanitation facilities -Constructed more than 23,000 houses -Built or improved 171 health clinics -Provided food to nearly 5,000 severely malnourished children In May 2022, the Board of Directors consented to cease all business affairs in Nicaragua. ANF is currently not operating any programs.
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0115565
IRS990/GrossSalesOfInventoryAmt064500
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03501
IRS990/InformationTechnologyGrp/TotalAmt03501
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0167760
IRS990/InventoriesForSaleOrUseGrp/EOYAmt083880
IRS990/InvestmentIncomeGrp/ExclusionAmt050514
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt050514
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0120651
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01086498
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0AMERICAN 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01584273
IRS990/NetAssetsOrFundBalancesEOYAmt01713452
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-19380
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-19380
IRS990/NetUnrlzdGainsLossesInvstAmt0-24626
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01584273
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01713452
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03141
IRS990/OfficeExpensesGrp/TotalAmt03141
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0282521
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03220
IRS990/PayrollTaxesGrp/TotalAmt03220
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Maria S Almendarez
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02032
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0300000
IRS990/PYInvestmentIncomeAmt050819
IRS990/PYOtherExpensesAmt087118
IRS990/PYRevenuesLessExpensesAmt0-379487
IRS990/PYSalariesCompEmpBnftPaidAmt045220
IRS990/PYTotalExpensesAmt0432338
IRS990/PYTotalRevenueAmt052851
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-128716
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01596725
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0544288
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 0.0, COLUMN B - 13800.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 13800.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 0.0, COLUMN B - 15822.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 15822.0; DESCRIPTION - OTHER INCOME, COLUMN A - 199208.0, COLUMN B - 202889.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 402097.0; DESCRIPTION - SALES OF INVENTORY, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 64500.0, COLUMN F - 64500.0;
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10 Other Income
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0551
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02032
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01592065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02053574
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03296973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06945195
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt050514
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt050819
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt067176
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0171363
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0203885
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0543757
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt012790168
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt064500
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0232511
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0199208
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0496219
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.83746
IRS990ScheduleA/PublicSupportPY170Pct00.92354
IRS990ScheduleA/PublicSupportTotal170Amt06687235
IRS990ScheduleA/SubstantialContributorsTotAmt0257960
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0551
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02032
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01592065
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02053574
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03296973
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06945195
IRS990ScheduleA/TotalSupportAmt07985171
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0100000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL MISSION SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FOOD FOR THE POOR
IRS990ScheduleI/RecipientTable/RecipientEIN0592174510
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt06401 LYONS RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COCONUT CREEK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd033073
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The grantee organization, Food for the Poor, has been a longstanding strategic partner of American Nicaraguan Foundation. United by a common goal of alleviating poverty, the relationship between the two organizations has allowed for daily meals, access to clean water, quality education, healthcare, and other relief to be provided to impoverished communities throughout Nicaragua for more than 25 years. Although the programs of American Nicaraguan Foundation were discontinued in 2022, the organization continues to demonstrate a commitment to its mission of helping those most in need through grants to Food for the Poor.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 1 organization's procedures for monitoring the use of grant funds
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0In response to the discontinuation of operations in 2022, the organization re-evaluated its personnel needs and established the compensation of the top management official beginning with tax year 2022 accordingly. Other than the organization's top management official, no other officers receive compensation for services provided to the organization. Because officer compensation was not reviewed by an independent body using comparability data during tax year 2024, Form 990 Part VI Lines 15a and 15b have been answered "no" in accordance with the IRS instructions to Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2F. ALFREDO PELLAS, JR., SILVIO PELLAS CH., THERESA PELLAS, and CARMEN CH. DE PELLAS - Family relationship, RAFAEL SANCHEZ AND JOHNNY SORDO - Business relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AMERICAN 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization's governing documents are made available to the public through the State of Florida.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Assets released from restriction - 253076; Reversal of prior year expense - 29445;
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 15 PROCESS TO ESTABLISH OFFICER COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 1a Delegate broad authority to a committee
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 2 Family/business relationships amongst interested persons
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01885136
IRS990/TotalAssetsEOYAmt01714666
IRS990/TotalAssetsGrp/BOYAmt01885136
IRS990/TotalAssetsGrp/EOYAmt01714666
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0551
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060401
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0100000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160401
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0300863
IRS990/TotalLiabilitiesEOYAmt01214
IRS990/TotalLiabilitiesGrp/BOYAmt0300863
IRS990/TotalLiabilitiesGrp/EOYAmt01214
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01584273
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01713452
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0100000
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt042000
IRS990/TotalRevenueGrp/ExclusionAmt031134
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt031685
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01885136

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