Form990
Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
A For the 2015 calendar year, or tax year beginning 01-01-2015 , and ending 12-31-2015
BCheck if applicable:
CName of organization
American Nicaraguan Foundation Inc
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1000 NW 57th Court Suite 770
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Miami, FL33126
D Employer identification number

65-0326517
E Telephone number

G Gross receipts $ 123,251,925
F Name and address of principal officer:
F Alfredo Pellas Jr
1000 NW 57th Court
Miami,FL33126
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.anfnicaragua.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1992
M State of legal domicile: FL
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: ANF helps the neediest sectors in Nicaragua by strengthening medical assistance, increasing educational attainment, building safe shelters & delivering humanitarian aid to impoverished communities.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 27
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 26
5 Total number of individuals employed in calendar year 2015 (Part V, line 2a) ...... 5 4
6 Total number of volunteers (estimate if necessary) ............. 6 26
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 82,726,586 116,571,835
9 Program service revenue (Part VIII, line 2g) ......... 3,967,321 6,145,028
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 36,519 22,511
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 391,316 242,705
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 87,121,742 122,982,079
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 81,042,761 110,049,427
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 1,086,458 1,239,029
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet530,995    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 4,167,031 5,712,052
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 86,296,250 117,000,508
19 Revenue less expenses. Subtract line 18 from line 12....... 825,492 5,981,571
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 12,674,044 19,048,138
21 Total liabilities (Part X, line 26)............. 1,143,851 1,495,365
22 Net assets or fund balances. Subtract line 21 from line 20..... 11,530,193 17,552,773
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2015)
Form 990 (2015)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: ANF HELPS THE NEEDIEST SECTORS IN NICARAGUA BY STRENGTHENING MEDICAL ASSISTANCE, INCREASING EDUCATIONAL ATTAINMENT, BUILDING SAFE SHELTERS & DELIVERING HUMANITARIAN AID TO IMPOVERISHED COMMUNITIES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 115,438,125 including grants of $ 110,049,427 ) (Revenue $ 6,443,577 )
Eradicate Extreme Poverty and Hunger - The American Nicaraguan Foundation (ANF) works to eradicate extreme poverty and hunger. During 2015, 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 381 schools. These centers provided a daily plate of food to 34,000 people including students, at-risk children, nursing mothers, and senior citizens. (continued on schedule o.)
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet115,438,125
Form 990 (2015)
Form 990 (2015)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II..............
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III.................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I..................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III .............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
19
Yes
 
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2015)
Form 990 (2015)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I............
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I ...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II ................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L,
Part IV ........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I.
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II ...........
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2015)
Form 990 (2015)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
4
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletNU
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? .........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2015)
Form 990 (2015)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
27
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
26
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletDamaris Oporta1000 NW 57th Court Suite 770   Miami,FL33126 (305) 374-3391
Form 990 (2015)
Form 990 (2015)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) F Alfredo Pellas Jr
 
PRESIDENT
 1.0
.................
  		X   X       0 0 0
(2) Rafael Sanchez
 
executive director
 40.0
.................
  		X   X       120,000 0 0
(3) Theresa Pellas
 
Vice Chair
 1.0
.................
  		X   X       0 0 0
(4) Ruben Diaz Esq
 
Secretary
 1.0
.................
  		X   X       0 0 0
(5) RICHARDO ROMAN MD
 
VICE-PRESIDENT
 1.0
.................
  		X   X       0 0 0
(6) VICENTE GREGORIO
 
TREASURER
 1.0
.................
  		X   X       0 0 0
(7) Ana Maria Garcia
 
Board Member
 1.0
.................
  		X           0 0 0
(8) IVETTE CALDERA ESSERMAN
 
Board member
 1.0
.................
  		X           0 0 0
(9) Barney Vaughan
 
Board member
 1.0
.................
  		X           0 0 0
(10) Carmen Ch De Pellas
 
Board member
 1.0
.................
  		X           0 0 0
(11) Luis Navas
 
Board member
 1.0
.................
  		X           0 0 0
(12) Johnny Sordo
 
Board member
 1.0
.................
  		X           0 0 0
(13) Henry B Howard
 
Board member
 1.0
.................
  		X           0 0 0
(14) Carlos Pellas
 
Board member
 1.0
.................
  		X           0 0 0
(15) Padre Jose Ramirez
 
Board member
 1.0
.................
  		X           0 0 0
(16) Silvio Solorzano P
 
Board member
 1.0
.................
  		X           0 0 0
(17) Gabriela Teran
 
Board Member
 1.0
.................
  		X           0 0 0
Form 990 (2015)
Form 990 (2015)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Frank Robleto
 
Board member
 1.0
.......................   		X           0 0 0
(19) HENRY FERNANDEZ
 
BOARD MEMBER
 1.0
.......................   		X           0 0 0
(20) EDWIN A MENDIETA CH
 
BOARD MEMBER
 1.0
.......................   		X           0 0 0
(21) SILVIO PELLAS CH
 
BOARD MEMBER
 1.0
.......................   		X           0 0 0
(22) CARLOS VICENTE
 
BOARD MEMBER
 1.0
.......................   		X           0 0 0
(23) FELIPE RODRIGUEZ
 
BOARD MEMBER
 1.0
.......................   		X           0 0 0
(24) Danilo Manzanares Esq
 
Board member
 1.0
.......................   		X           0 0 0
(25) Lilliam Arguello
 
Board member
 1.0
.......................   		X           0 0 0
(26) Agustin Abalo
 
Board member
 1.0
.......................   		X           0 0 0
(27) Danilo Lacayo R
 
Board member
 1.0
.......................   		X           0 0 0
(28) DAMARIS OPORTA
 
CFO
 40.0
.......................   		    X       0 0 0
(29) DONA LILLIAM
 
COO (PARTIAL YEAR)
 40.0
.......................   		    X       0 0 0


1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 120,000 0 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet0
Form 990 (2015)
Form 990 (2015)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c 361,159
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 116,210,676
g Noncash contributions included in lines 1a-1f:$ 115,578,006
h Total.Add lines 1a-1f.......MediumBullet 116,571,835
Program Service RevenueAmt Business Code
2a Food and farming 624200 491,906 491,906    
b Community improvement 900099 1,819,837 1,819,837    
c Improving education 611710 216,103 216,103    
d Sanitation 562000 858,494 858,494    
e Improving housing 624200 1,808,838 1,808,838    
f All other program service revenue. 949,850 949,850 0 0
g Total.Add lines 2a–2f.....MediumBullet 6,145,028
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ..........MediumBullet 22,511     22,511
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss)......MediumBullet        
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss) 0 0
d Net gain or (loss).....MediumBullet        
8a Gross income from fundraising events (not including $ 361,159of contributions reported on line 1c). See Part IV, line 18 ....
a 128,960
b Less: direct expenses ...b 230,693
c Net income or (loss) from fundraising events..MediumBullet -101,733   -101,733
9a Gross income from gaming activities.
See Part IV, line 19 ...
a 85,042
b Less: direct expenses ...b 39,153
c Net income or (loss) from gaming activities..MediumBullet 45,889     45,889
10a Gross sales of inventory, less
returns and allowances ..
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a VAT reimbursement 900099 212,338 212,338    
b foreign currency translation 900099 86,211 86,211    
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... MediumBullet 298,549
12 Total revenue. See Instructions......MediumBullet 122,982,079 6,443,577 0 -33,333
Form 990 (2015)
Form 990 (2015)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21    
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 110,049,427 110,049,427
4 Benefits paid to or for members 0 0
5 Compensation of current officers, directors, trustees, and key employees .... 120,000 120,000    
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 860,112 386,559 288,050 185,503
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits ....... 59,017 22,306 11,729 24,982
10 Payroll taxes ........... 199,900 122,324 53,056 24,520
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 272 250 22  
c Accounting ........... 70,505   70,505  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 0 0
f Investment management fees ...... 48,123   48,123  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 213,471 32,814 33,618 147,039
12 Advertising and promotion ....        
13 Office expenses ....... 92,998 32,604 32,184 28,210
14 Information technology ...... 38,489 38,489    
15 Royalties ..        
16 Occupancy ........... 322,846 49,918 172,340 100,588
17 Travel ............ 101,082 67,586 26,135 7,361
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ........... 161   161  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 109,962 52,941 47,275 9,746
23 Insurance ... 44 44    
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Community improvement 2,871,404 2,871,404    
b Food and Farming 673,118 673,118    
c Improving education 152,110 152,110    
d Sanitation 572,061 572,061    
e All other expenses 445,406 194,170 248,190 3,046
25 Total functional expenses. Add lines 1 through 24e 117,000,508 115,438,125 1,031,388 530,995
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2015)
Form 990 (2015)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........   1  
2 Savings and temporary cash investments ......... 3,181,625 2 2,974,899
3 Pledges and grants receivable, net ...... 805,492 3 1,849,091
4 Accounts receivable, net .............   4  
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
  5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6 0
7 Notes and loans receivable, net ....   7  
8 Inventories for sale or use ........ 7,562,064 8 13,075,676
9 Prepaid expenses and deferred charges ...... 244,230 9 174,357
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,162,430
b Less: accumulated depreciation 10b 642,889 398,976 10c 519,541
11 Investments—publicly traded securities . 481,657 11 454,574
12 Investments—other securities. See Part IV, line 11 ..... 0 12  
13 Investments—program-related. See Part IV, line 11 .. 0 13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 0 15 0
16 Total assets. Add lines 1 through 15 (must equal line 34)... 12,674,044 16 19,048,138
Liabilities 17 Accounts payable and accrued expenses ..... 1,143,851 17 1,495,365
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D 0 25 0
26 Total liabilities. Add lines 17 through 25.. 1,143,851 26 1,495,365
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets 11,065,627 27 15,999,151
28 Temporarily restricted net assets ........... 464,566 28 1,553,622
29 Permanently restricted net assets   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund ...   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 11,530,193 33 17,552,773
34 Total liabilities and net assets/fund balances ........ 12,674,044 34 19,048,138
Form 990 (2015)
Form 990 (2015)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
122,982,079
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
117,000,508
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
5,981,571
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
11,530,193
5
Net unrealized gains (losses) on investments ...............
5
41,009
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
17,552,773
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2015)
Form 990 (2015)
Additional Data


Software ID: 15000238
Software Version: 2015v2.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public
Inspection
Name of the organization
American Nicaraguan Foundation Inc
 
Employer identification number

65-0326517
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4


5
6
7
8
9
10
11
a
b
c
d
e
f
Enter the number of supported organizations ..............  

g
Provide the following information about the supported organization(s).
(i)Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total      

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... 111,701,897 123,120,960 75,540,875 82,726,586 116,571,835 509,662,153
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......           0
3 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
4 Total. Add lines 1 through 3 111,701,897 123,120,960 75,540,875 82,726,586 116,571,835 509,662,153
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 5,454,988
6 Public support. Subtract line 5 from line 4. 504,207,165
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total
7 Amounts from line 4.. 111,701,897 123,120,960 75,540,875 82,726,586 116,571,835 509,662,153
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 40,478 78,663 37,759 36,519 22,511 215,930
9 Net income from unrelated business activities, whether or not the business is regularly carried on..           0
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 210,731 633,610 541,678 675,403 512,551 2,573,973
11 Total support. Add lines 7 through 10. 512,452,056
12
12
24,303,812
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
98.39 %
15
15
98.91 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513...            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) 2015 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    

Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    

Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990 or 990-EZ) 2015

Schedule A (Form 990 or 990-EZ) 2015
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity		  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions		  
9 Distributable amount for 2015 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  

Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2015 		(iii)
Distributable
Amount for 2015
1 Distributable amount for 2015 from Section C, line
6 		 
2 Underdistributions, if any, for years prior to 2015
(reasonable cause required--see instructions)		  
3 Excess distributions carryover, if any, to 2015:
a
b
c
d From 2013.......  
e From 2014.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2015 distributable amount  
i Carryover from 2010 not applied (see
instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2015 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2015 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2015, if any. Subtract lines 3g and 4a from line 2
(if amount greater than zero, see instructions)		  
6 Remaining underdistributions for 2015. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)		  
7 Excess distributions carryover to 2016. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a
b
c Excess from 2013.......  
d From 2014.......  
e From 2015.......  
Schedule A (Form 990 or 990-EZ) (2015)

Schedule A (Form 990 or 990-EZ) 2015
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 24470.0, COLUMN B - 417270.0, COLUMN C - 222651.0, COLUMN D - 354567.0, COLUMN E - 128960.0, COLUMN F - 1147918.0; DESCRIPTION - GROSS INCOME FROM GAMING ACTIVITIES, COLUMN A - 80800.0, COLUMN B - 70327.0, COLUMN C - 80466.0, COLUMN D - 85018.0, COLUMN E - 85042.0, COLUMN F - 401653.0; DESCRIPTION - OTHER INCOME, COLUMN A - 105461.0, COLUMN B - 146013.0, COLUMN C - 238561.0, COLUMN D - 235818.0, COLUMN E - 298549.0, COLUMN F - 1024402.0;
Schedule A (Form 990 or 990-EZ) 2015


Additional Data


Software ID: 15000238
Software Version: 2015v2.1
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Name of the organization
American Nicaraguan Foundation Inc
 
Employer identification number

65-0326517
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2015)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015) Page 2
Name of organization
American Nicaraguan Foundation Inc
  		Employer identification number
65-0326517
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 

   
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
Page 3
Name of organization
American Nicaraguan Foundation Inc
  		Employer identification number

65-0326517
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No.from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a)
No.from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a)
No.from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a)
No.from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a)
No.from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a)
No.from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
Page 4
Name of organization
American Nicaraguan Foundation Inc
  		Employer identification number

65-0326517
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No.from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No.from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No.from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No.from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2015)

Additional Data


Software ID: 15000238
Software Version: 2015v2.1
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
American Nicaraguan Foundation Inc
 
Employer identification number

65-0326517
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ....    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ....    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ...........
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ............................
Part II
Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2015

Schedule D (Form 990) 2015
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a)Current year (b)Prior year (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations .................
3a(i)
 
 
(ii) related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ...   239,509 239,509
b Buildings        
c Leasehold improvements   365,995 204,509 161,486
d Equipment ...   556,926 438,380 118,546
e Other ...        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 519,541
Schedule D (Form 990) 2015

Schedule D (Form 990) 2015
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c)Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 0
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2015

Schedule D (Form 990) 2015
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 124,581,368
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 41,009
b Donated services and use of facilities ......... 2b 1,288,434
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 269,846
e Add lines 2a through 2d ..................... 2e 1,599,289
3 Subtract line 2e from line 1.................. 3 122,982,079
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 0
c Add lines 4a and 4b.................... 4c 0
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 122,982,079
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 118,558,788
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a 1,288,434
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 269,846
e Add lines 2a through 2d.................... 2e 1,558,280
3 Subtract line 2e from line 1................... 3 117,000,508
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b 0
c Add lines 4a and 4b..................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 117,000,508

Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
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 years ending December 31, 2015 and 2014. The Foundation has adopted ASC 958, Not for Profit Entities, 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 2012. The Foundation is not subject to examination by Nicaraguan authorities for any year prior to 2010. 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, 2015 and 2014.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSES - 230693 GAMING EXPENSES - 39153
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 230693 GAMING EXPENSES - 39153
Schedule D (Form 990) 2015


Additional Data


Software ID: 15000238
Software Version: 2015v2.1




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,Part IV, line 14b, 15, or 16.Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.Right pointing arrow large image Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
American Nicaraguan Foundation Inc
 
Employer identification number

65-0326517
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 14b.
1
For grantmakers.Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total expenditures
for and investments
in region
Central America and the Caribbean 0 0 Grantmaking DISTRIBUTION OF FOOD AND SUPPLIES 110,049,427
Central America and the Caribbean 1 75 Program Services PROMOTING ECONOMIC OPPORTUNITY 5,388,698
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total ..... 1 75 115,438,125
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 1 75 115,438,125
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2015
Schedule F (Form 990) 2015
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (a)(c) Region (b)(d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,386,368 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,956,251 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 4,393,495 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 4,342,945 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 4,184,767 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 3,275,377 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 2,868,964 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 2,248,225 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,860,731 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,631,837 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,426,588 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,422,593 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,406,781 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,395,556 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,313,638 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,313,148 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,310,846 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,286,443 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,257,737 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,170,191 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,111,657 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,106,041 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,087,093 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,084,022 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,066,338 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 1,044,706 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 990,599 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 955,972 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 942,253 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 940,778 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 916,666 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 904,647 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 889,382 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 866,141 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 861,209 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 859,477 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 820,255 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 796,711 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 793,718 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 789,486 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 781,024 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 775,077 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 755,624 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 755,131 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 736,612 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 732,693 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 730,386 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 714,674 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 707,643 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 695,712 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 693,789 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 658,332 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 640,900 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 629,925 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 623,435 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 614,724 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 608,507 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 586,090 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 577,304 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 558,033 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 542,585 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 540,742 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 540,588 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 535,959 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 514,290 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 512,518 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 509,254 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 494,396 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 475,840 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 458,808 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 456,430 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 445,481 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 441,853 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 423,392 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 404,640 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 385,793 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 371,022 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 365,878 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 361,160 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 351,610 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 329,089 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 324,528 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 318,031 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 316,487 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 310,591 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 308,050 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 294,232 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 290,970 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 281,548 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 269,563 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 269,125 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 259,100 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 254,530 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 251,638 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 249,372 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 234,123 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 226,270 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 225,541 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 221,786 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 204,625 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 200,714 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 196,980 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 195,219 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 191,098 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 186,054 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 184,329 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 183,183 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 179,778 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 177,397 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 174,550 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 169,118 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 165,756 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 160,678 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 159,287 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 145,902 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 141,381 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 138,758 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 132,198 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 130,606 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 121,822 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 117,089 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 109,993 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 107,724 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 106,963 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 105,334 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 105,030 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 103,339 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 102,727 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 102,676 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 99,422 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 94,842 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 86,769 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 86,612 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 83,325 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 79,417 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 74,963 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 67,786 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 67,542 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 66,466 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 65,455 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 64,912 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 64,248 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 62,933 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 62,618 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 62,167 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 61,452 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 58,762 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 57,638 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 57,121 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 56,357 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 56,317 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 55,776 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 54,347 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 54,338 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 51,491 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 51,089 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 50,864 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 50,593 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 50,080 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 49,603 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 48,769 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 47,130 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 47,093 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 46,709 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 46,284 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 46,017 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 45,557 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 44,030 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 44,019 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 43,844 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 43,638 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 42,224 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 41,005 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 40,971 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 40,892 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 38,002 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 37,965 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 37,396 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 37,219 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 35,961 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 35,769 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 35,614 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 34,249 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 33,377 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 32,353 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 32,151 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 32,111 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 31,431 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 31,375 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 31,305 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 31,272 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 30,032 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 29,178 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 28,862 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 28,805 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 28,445 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 28,060 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 27,886 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 27,637 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 27,561 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 27,100 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 26,795 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 26,699 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 26,558 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 26,502 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 26,420 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 25,682 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 25,308 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 24,926 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 24,864 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 24,585 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 24,236 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 24,174 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 23,610 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 23,480 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 23,277 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 23,129 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,902 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,732 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,486 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,438 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,435 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,331 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,158 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 22,135 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 21,827 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 21,760 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 21,734 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 21,700 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 21,380 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 21,354 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 20,786 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 20,559 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 20,499 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 20,254 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 19,969 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 19,726 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 19,640 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 19,509 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 19,199 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 19,094 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,949 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,940 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,854 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,846 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,653 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,512 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,400 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,265 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,153 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 18,000 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 17,717 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 17,696 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 17,619 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 17,361 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 16,994 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 16,123 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 15,918 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 15,566 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 15,543 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 15,485 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 15,465 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 15,324 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 15,268 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,571 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,376 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,314 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,293 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,283 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,239 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,234 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 14,230 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,945 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,935 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,843 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,815 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,718 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,547 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,540 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,533 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,460 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 13,087 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,929 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,818 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,797 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,771 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,735 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,606 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,337 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 12,292 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 11,991 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 11,737 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 11,405 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 11,333 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 11,322 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 11,321 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,903 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,877 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,839 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,833 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,772 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,692 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,637 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,637 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,624 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,611 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,569 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,448 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,380 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,305 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,164 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 10,141 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,971 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,951 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,919 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,828 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,817 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,738 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,694 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,574 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,390 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,259 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,075 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,049 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 9,026 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,907 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,886 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,883 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,877 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,694 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,649 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,540 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,513 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,476 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,326 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,230 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 8,125 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,992 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,943 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,925 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,917 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,771 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,649 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,526 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,493 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,490 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,344 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 7,219 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,881 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,776 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,770 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,719 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,512 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,484 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,480 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,451 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,246 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,179 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,143 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,074 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,068 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 6,050 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,953 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,923 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,904 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,606 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,544 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,533 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,453 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,291 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,233 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,217 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,168 FOOD AND MEDICAL SUPPLIES FMV
Central America and the Caribbean AID FOR POOR IN NICARAGUA 0 N/A 5,013 FOOD AND MEDICAL SUPPLIES FMV
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
374
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2015
Schedule F (Form 990) 2015Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2015
Schedule F (Form 990) 2015
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships. (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2015
Schedule F (Form 990) 2015
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
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 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 (Form 990) 2015
Additional Data


Software ID: 15000238
Software Version: 2015v2.1



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
American Nicaraguan Foundation Inc
 
Employer identification number

65-0326517
Part I
Fundraising Activities. Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2015
Schedule G (Form 990 or 990-EZ) 2015
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.




VerticalRevenue
(a) Event #1

GALA
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
490,119
 
 
490,119

2
Less: Contributions . . . .
361,159
 
 
361,159
3 Gross income (line 1 minus
line 2) . . . . . .
128,960
0
0
128,960



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . . 10,000     10,000
6 Rent/facility costs . . . .        
7 Food and beverages . . . 64,238     64,238
8 Entertainment . . . . 39,113     39,113
9 Other direct expenses . . . 117,342     117,342
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow 230,693
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow -101,733
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
85,042
85,042
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
38,166
38,166

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
117,342
 
 
117,342


6

Volunteer labor . . . .
%
%
90 %


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
 

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
 

9
Enter the state(s) in which the organization conducts gaming activities: FL
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
b
If "No," explain:
No gaming license is required.
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2015
Schedule G (Form 990 or 990-EZ) 2015
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
0 %
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
100 %
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
DAMARIS OPORTA
Address right arrow
100 NW 57TH COURT
MIAMI,FL33126
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $ 640
Description of services provided right arrow
INDIVIDUAL AND CORPORATE GIVING MANAGER - MANAGES GAMING ACTIVITIES
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$ 0
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
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".
Schedule G (Form 990 or 990-EZ) 2015
Additional Data


Software ID: 15000238
Software Version: 2015v2.1
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990
OMB No. 1545-0047
2015
Open to Public Inspection
Name of the organization
American Nicaraguan Foundation Inc
 
Employer identification number

65-0326517
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		X 12,612,354 Market value
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ... X 122 6,465,368 Market value
20 Drugs and medical supplies . X 61 95,737,007 Market value
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( SCHOOL SUPPLIES ) X 47 588,168 Market value
26 Other Right pointing arrow large image ( VARIOUS ) X 1 175,109 Market value
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2015)
Schedule M (Form 990) (2015)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
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 of 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
Schedule M (Form 990) (2015)

Additional Data


Software ID: 15000238
Software Version: 2015v2.1
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2015
Open to Public
Inspection
Name of the organization
American Nicaraguan Foundation Inc
 
Employer identification number

65-0326517
Return Reference Explanation
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 381 schools. ANF distributed 47 containers of school supplies valued at $ 600,000 to 647 schools, which benefited 66,100 children. In addition, the organization contributed more than 3,447 pieces of school furniture distributed to 381 schools and benefiting 3,800 students. Improve Health - ANF distributed medicine and medical supplies to 141 dispensaries, including 88 primary care centers, 11 dispensaries in nursing homes and children, 29 hospitals, 3 specialized centers and 13 delegations of the Ministry of Health which provided 265,000 medical consultations. The organization also provided wheelchairs and auxiliary equipment to more than 2,000 handicapped individuals. Developed educational campaigns hygiene, including proper hand washing, dengue, malaria, parasites and lice. In addition, ANF developed campaigns to promote better dietary practices, waste management practices and environmental stewardship. All these campaigns were able to benefit more than 15,000 children. Ensure Environmental Sustainability - In 2015, 5,145 families benefited directly through programs and projects of Community Development and Economic Development, including: * 1,498 households benefiting 9,288 people; * 287 homes equipped with solar panels; * 175 reforestation projects with fruit and ornamental plants; * 277 families were supported with galleys and chickens for production and breeding poultry; * 4 new beekeeping projects in Pueblo Nuevo, La Concordia, La Dalia and Good Hope benefiting 130 new producers. The organization also constructed 6 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 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 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 miscellaneous - Total Revenue: 949850, Related or Exempt Function Revenue: 949850, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2015


Additional Data


Software ID: 15000238
Software Version: 2015v2.1