American Nicaraguan Foundation Inc

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Phone

3058987954

Tax Period

2024-01-01 to 2024-12-31

American Nicaraguan Foundation Inc, founded in 1992, is a micro nonprofit in the International Affairs sector that reported $32K in total revenue in fiscal year 2024. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $160K exceeded revenue, resulting in a 406% operating deficit.

Mission

AMERICAN NICARAGUAN FOUNDATION (ANF) IS A RELIEF AND DEVELOPMENT ORGANIZATION WHOSE MISSION IS TO REDUCE THE IMPACT OF POVERTY IN THE LIVES OF THE MOST VULNERABLE POPULATIONS ACROSS NICARAGUA. ANF TAKES A HOLISTIC APPROACH TO POVERTY ALLEVIATION, WORKING ACROSS THE RELIEF-DEVELOPMENT SPECTRUM IN THE AREAS OF HOUSING, HEALTHCARE, NUTRITION, EDUCATION, WATER, SANITATION, AGRICULTURE, AND HUMANITARIAN ASSISTANCE.

Program Service Accomplishments

Program 1

Expenses: $100,000

For 30 years, ANF provided support, opportunity, and tools to those affected by poverty in Nicaragua. ANF's work focused on education, health and nutrition, housing, water and sanitation...

For 30 years, ANF provided support, opportunity, and tools to those affected by poverty in Nicaragua. ANF's work focused on education, health and nutrition, housing, water and sanitation, agriculture, and humanitarian aid. During its 30 years of operation, ANF has: -Provided more than 187,000 school meals -Invested $1.1M in school supplies -Supported more than 6,000 families with farming initiatives -Provided approximately 143,000 individuals with water and sanitation facilities -Built nearly 13,000 sanitation facilities -Constructed more than 23,000 houses -Built or improved 171 health clinics -Provided food to nearly 5,000 severely malnourished children In May 2022, the Board of Directors consented to cease all business affairs in Nicaragua. ANF is currently not operating any programs.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $551

Program Service Revenue $0

Investment Income $50,514

Other Revenue $-19,380

TOTAL REVENUE $31,685

Expense Breakdown

Grants Paid $100,000

Salaries & Benefits $45,220

Fundraising Expenses $0

Program Expenses $100,000

Other Expenses $15,181

TOTAL EXPENSES $160,401

Year-over-Year Comparison

	2024	2023	Change
Revenue	$31,685	$52,851	-0.4%
Expenses	$160,401	$432,338	-0.6%
Net Income	$-128,716	$-379,487	-0.7%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$42,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
F Alfredo Pellas Jr	President & Treasurer	1.0	Officer Director	$0	$0	$0
Nicolas Arguello	Secretary	1.0	Officer Director	$0	$0	$0
Rafael Sanchez	Vice President	1.0	Officer Director	$0	$0	$0
Carlos Vicente	Board Member	1.0	Director	$0	$0	$0
Carmen Ch De Pellas	Board Member	1.0	Director	$0	$0	$0
Dania Baltodano	Board Member	1.0	Director	$0	$0	$0
Danilo Manzanares	Board Member	1.0	Director	$0	$0	$0
Emilia Navarro	Board Member	1.0	Director	$0	$0	$0
Johnny Sordo	Board Member	1.0	Director	$0	$0	$0
Luis Navas	Board Member	1.0	Director	$0	$0	$0
Silvio Pellas	Board Member	1.0	Director	$0	$0	$0
Theresita Pellas	Board Member	1.0	Director	$0	$0	$0
Maria S Almendarez	Administrative Officer	8.0	Officer	$42,000	$0	$42,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$31,685	$160,401	$1,714,666	$-128,716
2023	$52,851	$432,338	$1,885,136	$-379,487
2022	$275,719	$3,139,772	$2,254,858	$-2,864,053
2021	$10,644,031	$11,186,597	$7,615,925	$-542,566
2020	$8,160,283	$14,747,345	$8,368,631	$-6,587,062
2019	$15,190,130	$13,198,585	$13,289,628	$1,991,545
2018	$40,321,796	$55,977,542	$11,525,336	$-15,655,746