Civic Intelligence

Friends of Cne Inc

EIN 92-3019514 • 501(c)3 • Newark, DE

Profile

Friends of CNE is charitable organization that supports the advancement of free economic markets in Central America.

254 Chapman Rd Ste 209Newark, DE 19702
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

1.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

$7,045

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$7,045

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin50th percentile

Revenue

$450,549

No earlier filing loaded for comparison.

Expenses

$443,504

No earlier filing loaded for comparison.

Net Income

$7,045

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$8.0K$6.0K$4.0K$2.0K$0Assets 2024: $7,045Liabilities 2024: $0Net Assets 2024: $7,0452024

Highlighted filing

2024

Assets$7,045
Liabilities$0
Net Assets$7,045
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0Revenue 2024: $450,549Expenses 2024: $443,504Net Income 2024: $7,0452024

Highlighted filing

2024

Revenue$450,549
Expenses$443,504
Net Income$7,045
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,045
Liabilities
$0
Net assets
$7,045
Revenue
$450,549
Expenses
$443,504
Net income
$7,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$4.51$4.44$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 12, 2025
Return Version
2024v5.1
Gross Receipts
$450,549
Mission and Program Overview

Mission

Friends of CNE is charitable organization that supports the advancement of free economic markets in Central America.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$7,045▲ $7,045
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$0$7,045▲ $7,045
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$0$7,045▲ $7,045
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$0$7,045▲ $7,045
Total Liabilities and Net Assets / Fund Balance$0$7,045▲ $7,045
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Benjamin FossenBoard Chair President
Silvia LearyDirector
Anthony ReedSecretary
Jorge SosaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$450,549
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$450,549
Change in Net Assets
$7,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$443,000
Other Expenses$504
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$443,000--$443,000
Fees for Services Legal$0$330$0$330
Fees for Services Management$0$119$0$119
Fees for Services Accounting$55$0$0$55
Total Functional Expenses$443,055$449$0$443,504
International Activity

International Summary

Offices
0
Employees
0
Spending
$443,000

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanGrantmakingIn 2024 the organization provided a grant of $443,000 to the Guatemalan nonprofit Asociacin Consejo Nacional Empresarial to support the development of a territorial economic policy framework aimed at promoting sustainable development industrialization and inclusive economic growth in Guatemala.00$443,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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

Part VI, Line 11B

“No review was or will be conducted.”

Part VI, Line 19

“Yes Friends of CNE Inc made its governing documents conflict of interest policy and financial statements available to the public during the tax year by placing these documents on a public shared Google drive. Anyone who has the link can access and review the documents. These documents are also available upon request. We are in the process of building a website for the organization and will make the documents available on the website.”

Filing and Contact Details

Filer

Filer Name
Friends of Cne Inc
EIN
92-3019514
In Care Of
% Benjamin Fossen
Phone
9522613415
Address
254 Chapman Rd Ste 209, Newark, DE 19702

Signing Officer

Name
Benjamin Fossen
Title
Board Chair
Signed
2025-06-12

Organization Details

Formed
2023
Legal Domicile
De
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Part III, line 2

“In 2024 we established a new grantmaking program to support organizations in Central America advancing free markets. This program aims to support the organizations efforts in promoting and strengthening free market principles and economic development in Guatemala. Through this collaboration we provided financial support to advance initiatives that foster entrepreneurship improve the business climate and encourage economic freedom in the region.”

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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
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IRS990/OtherLiabilitiesGrp/BOYAmt00
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IRS990/OtherRevenueMiscGrp/ExclusionAmt00
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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PensionPlanContributionsGrp/FundraisingAmt00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Benjamin Fossen
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00

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