2025-11-15T12:26:36-06:00 2024-12-31 760722072 FOUMBERG JUNEJA ROCHER & CO PC 16311 VENTURA BLVD SUITE 1180 ENCINO CA 91436 990 2024-01-01 204637401 NICARAGUA INITIATIVE FOR COMMUNITY ADVAN CEMENT INC NICA 4695023863 14135 MIDWAY RD G-150 ADDISON TX 75001 TERRI MARLETT EXECUTIVE DIRECTOR 4695023863 2025-11-10 1 0 DANIEL CHOI CPA P00639689 8189816100 2025-11-10 2024 2025-03-06 01:10:19Z TERRI MARLETT 14135 MIDWAY RD G-150 ADDISON TX 75001 303764 0 X HTTP://WWW.NICAFUND.ORG/ X 2006 CA NICARAGUA INITIATIVE FOR COMMUNITY ADVANCEMENT, INC. (REFERRED TO AS NICA) IS A RESEARCH AND DEVELOPMENT NGO. WE ARE COMMITTED TO ELEVATING RURAL COMMUNITIES THROUGHOUT NICARAGUA BY DEVELOPING SUSTAINABLE INNOVATIVE SOLUTIONS TO COMPLICATED ISSUES. WE AVOID GIVING HANDOUTS, AND IMPLEMENT PROGRAMS THAT GIVE EDUCATION AND WORK OPPORTUNITIES TO LOCALS TO CREATE CHANGE IN THEIR LIVES AND COMMUNITIES. 3 1 0 27 0 0 209356 293151 0 0 -11716 2794 -1379 -2189 196261 293756 113468 78197 0 0 0 0 0 0 0 267335 262226 380803 340423 -184542 -46667 509363 463260 23256 2860 486107 460400 X SEE SCHEDULE O. 0 0 77572 18241 CREA IS OUR EDUCATION PROGRAM, WHICH OFFERS OPPORTUNITIES TO PRIMARY STUDENTS IN READING AND MATH USING IPADS, ANDROID TABLETS, AND CHROME COMPUTERS, AUDIOVISUAL EQUIPMENT AND EDUCATIONAL MATERIALS. WE ALSO TEACH HIGH SCHOOL STUDENTS AND TEACHERS COMPUTER SKILLS AND HOW TO USE GOOGLE PRODUCTS TO FACILITATE MORE WRITING AND CRITICAL THINKING OPPORTUNITIES. FOR THE HIGH SCHOOL STUDENTS, WE OFFER THEM OPPORTUNITIES TO APPLY FOR ECONOMIC OR ACADEMIC SCHOLARSHIPS AFTER HIGH SCHOOL TO FURTHER THEIR EDUCATION. THIS PROGRAM DIRECTLY BENEFITS 450 STUDENTS EACH YEAR. WE PROVIDE MANY OTHER BENEFITS TO THE SCHOOL LIKE TRANSPORTATION FOR STUDENTS AND TEACHERS, TO AND FROM SCHOOL TO 16 STUDENTS AND (CONTINUED ON SCH. O) TEACHERS EACH DAY, INFRASTRUCTURE REPAIR, AND SPONSOR EVENTS LIKE GRADUATIONS. IN 2019 WE IMPLEMENTED THE ENGLISH LANGUAGE PROGRAM IN PARTNERSHIP WITH KEISER UNIVERSITY (AN AMERICAN UNIVERSITY BASE IN NICARAGUA), THE COURSES TAKE PLACE IN THE COMMUNITY CENTER "THE NET" INAUGURATED IN JULY 2019. THE BUILDING CONSTRUCTION AND EQUIPMENT WAS FUNDED BY NICA FUNDS AND ALL THE CREA PROGRAMS TAKE PLACE NOW IN NICA'S COMMUNITY CENTER. THE ENGLISH PROGRAM IS DIVIDED IN 2 GROUPS AND DIRECTLY BENEFITS 30 STUDENTS EVERY 15 MONTHS. IN 2021 THE FIRST CLASS FROM THE ENGLISH PROGRAM COMPLETED, AND 14 STUDENTS WENT ON TO PURSUE EMPLOYMENT OR OTHER EDUCATION OPPORTUNITIES USING THEIR NEWLY FLUENT ENGLISH SKILLS. 12 STUDENTS NEED MORE INSTRUCTION TO COMPLETE THE PROGRAM TO FLUENCY. IN MAY 2022, A NEW CLASS OF 30 BEGAN, THE 12 FROM THE PRIOR COHORT OF STUDENTS WILL HAVE A CHANCE TO CONTINUE WITH KEISER TO SEE IF THEY CAN PASS THE FINAL EXAM. THE SECOND GRADUATING CLASS HAD 16 STUDENTS WHO ARE ALL COMMITTED TO IMPROVING THEIR QUALITY OF LIFE BY OBTAINING BETTER JOBS. IN 2023 THE ENGLISH PROGRAM WAS SUSPENDED DUE TO GOVERNMENT RESTRUCTURING IN NICARAGUA. WE WERE WAITING TO SEE IF OUR PARTNER WOULD REMAIN OPEN IN THE WAKE OF SEVERAL UNIVERSITIES BEING CLOSED DUE TO POLITICAL OPPOSITION. WE REMAIN NEUTRAL IN OPINION ABOUT POLITICAL DEVELOPMENTS IN NICARAGUA AS OUR MAIN OBJECTIVE IS TO SERVE AND HELP NICARAGUANS IMPROVE THEIR OPPORTUNITIES AND GROW THEIR ECONOMY FROM WITHIN COMMUNITIES, ESPECIALLY THOSE IN RURAL AREAS. WE SHIFTED TO INCREASING THE NUMBER OF UNIVERSITY SCHOLARSHIPS. 13 WERE AWARDED IN 2023, AND 2 GRADUATED. WE HOSTED AN ANNUAL READING AND MATH FAIR WITH THE PURPOSE OF PROMOTING STUDENT INVOLVEMENT THROUGH ACTIVITIES THAT SPARK THEIR INTEREST IN READING AND MATH, CREATING A SPACE IN THE COMMUNITY CENTER TO DEMONSTRATE THAT LEARNING INDUCES IMAGINATION AND CREATIVITY, WITH THE GOAL OF REPLICATING IT IN THE COMING YEARS. IN 2024 THE ENGLISH PROGRAM WAS NOT REOPENED. WE SHIFTED TO INCREASING THE NUMBER OF UNIVERSITY SCHOLARSHIPS. 16 WERE AWARDED IN 2024, AND 1 GRADUATED WHILE ANOTHER STUDENT DECIDED TO FORGO THE SCHOLARSHIP DUE TO TIME AND DISTANCE CONSTRAINTS. WE CONTINUED THE SUCCESSFUL ANNUAL READING AND MATH FAIR THAT WE INTRODUCED LAST YEAR, WITH THE GOAL OF FOSTERING STUDENT ENGAGEMENT THROUGH ACTIVITIES DESIGNED TO SPARK THEIR INTEREST IN READING AND MATHEMATICS. SIX STUDENTS WERE AWARDED SECONDARY SCHOOL SCHOLARSHIPS AT A PRIVATE SCHOOL, WHICH COVER THEIR MONTHLY TUITION, ENROLLMENT FEES, SCHOOL SUPPLIES, TEXTBOOKS, AND UNIFORMS FOR THE START OF THE ACADEMIC YEAR, IN ADDITION TO TRANSPORTATION FOR BOTH THE COMMUTE TO AND FROM SCHOOL. 57526 SOMOS EL CAMBIO PROGRAM (SEC) IS A WORK PROGRAM THAT OFFERS COMMUNITY SERVICE OPPORTUNITIES TO TEENAGERS AND ADULTS. THIS IS THE FIRST PROGRAM WE ESTABLISHED TO ADDRESS THE OVERWHELMING NEED OF LOCALS TO MEET THEIR BASIC NEEDS LIKE FOOD, WATER AND SHELTER. THIS PROGRAM DIRECTLY BENEFITS 750 RESIDENTS EACH YEAR, AND INDIRECTLY BENEFITS 2,000 RESIDENTS AS WELL AS THE THOUSANDS OF TOURISTS WHO HAVE RETURNED TO VISIT THE AREA EACH YEAR SINCE THE PROGRAM RESUMED AFTER THE PANDEMIC. THERE WAS A HUGE LITTER PROBLEM, SO INSTEAD OF JUST GIVING OUT BASIC NEEDS, WE SET UP A PROGRAM WHERE LOCALS COULD CREATE CONSCIENCE AND CARE ABOUT THEIR OWN COMMUNITY FOR THEIR NEEDS BY CLEANING UP LITTER IN EXCHANGE FOR 78 HOURS OF PART TIME WORK CLEANING STREETS, BEACHES, WATERWAYS, AND THE HEALTH (CONTINUED ON SCH. O) CENTER OVER 13 WEEKS. ONCE THEY ACCOMPLISH THE COMMUNITY HOURS SERVICES, THEY RECEIVE A BENEFIT IN CONSTRUCTION MATERIALS, FOOD OR EDUCATION OPPORTUNITIES. HUNDREDS OF HOMES HAVE BEEN REPAIRED AND MORE THAN A DOZEN HAVE BEEN CONSTRUCTED FROM THE GROUND UP OVER THE YEARS. IN 2023, THERE WAS AN INCREASE OF $10 IN THE IN-KIND BENEFIT, WHICH IS RAISED IT TO $85 PER PARTICIPANT PER 78 HOURS OF VOLUNTEER TIME, DUE TO THE INCREASE IN PRICES FOR CONSTRUCTION MATERIALS AND FOOD. IN 2023, A CLEAN-UP DAY WAS HELD WITH A CONSTRUCTION COMPANY CALLED HOLCIM. 100S OF HOMES WERE IMPROVED AND 750 FAMILIES FELT DIRECT IMPACT FROM THIS PROGRAM. AN AVERAGE OF 37 PARTICIPANTS PER PERIOD, FOR A TOTAL OF 148 FAMILIES RECEIVED BENEFIT. IN 2024, THE PROGRAM CONTINUED TO OPERATE SMOOTHLY AND EFFECTIVELY. AS PART OF OUR ONGOING EFFORTS TO SUPPORT THE COMMUNITY, WE BEGAN ASSISTING THE LOCAL POLICE STATION BY PROVIDING A FULL TANK OF FUEL EACH MONTH. THIS INITIATIVE ENSURES THAT THE POLICE HAVE THE NECESSARY RESOURCES TO OPERATE THEIR PATROL VEHICLES AND RESPOND PROMPTLY TO ANY SECURITY EMERGENCIES IN THE TOWN. AT THE END OF EACH YEAR, EVERY PARTICIPANT RECEIVES A PLASTIC BASKET FILLED WITH BASIC NECESSITY ITEMS, WHICH THEY CAN SHARE WITH THEIR FAMILIES TO HELP ENSURE THEY HAVE ENOUGH FOOD FOR THEIR CHRISTMAS DINNER. AN AVERAGE OF 37 PARTICIPANTS PER PERIOD, FOR A TOTAL OF 150 FAMILIES RECEIVED BENEFIT. 4762 CARACOLA CAFE IS AN INTERNET CAFE THAT SELLS TACOS AND SMOOTHIES. WE PROVIDED THE START UP MONEY, AND THE CAFE HAS PAID IT ALL BACK. THE PROFITS WILL HELP PAY FOR THE APP SUBSCRIPTION COSTS FOR THE CREA PROGRAM AND FOOD COSTS FOR THE FOOD PROGRAM. THE CAFE HAS CREATED 6 JOBS IN TOWN. THE CAFE HAS BEEN TOTALLY SELF SUSTAINABLE AFTER INITIAL START UP INVESTMENT WAS MADE. IN 2019 THE CAFE MOVED TO THE COMMUNITY CENTER FACILITIES. THE NET INCLUDES A KITCHEN FACILITY AND RESTAURANT AREA FOR CARACOLE CAFE OPERATIONS. DUE TO IMPACTS FROM THE PANDEMIC, THE CAFE HAS NOT OPERATED NORMALLY. WE HAVE HOPES THAT IN 2024, OPERATIONS WILL BEGIN AGAIN AS TOURISM INCREASES AND DEMAND RISES. THERE WERE NO CHANGES FOR 2024; THE CAF REMAINED CLOSED. HOWEVER, WE REMAIN HOPEFUL THAT WITH THE EXPECTED INCREASE IN (CONTINUED ON SCH. O) TOURISM AND DEMAND, CARACOLA CAF WILL RESUME OPERATIONS IN 2025. 673 THE FOOD PROGRAM IS A LUNCH PROGRAM THAT SUPPLEMENTS THE NICARAGUAN GOVERNMENT'S PINE PROGRAM. THE PINE PROGRAM PROVIDES BASIC FOODS TO PRIMARY AND KINDERGARTEN SCHOOL STUDENTS DAILY. OUR FOOD PROGRAM CONTRIBUTES FOODS LIKE FRUITS, VEGETABLES, PROTEIN SOURCES, AND DAIRY PRODUCTS TO THE MENU TO ENSURE BALANCED MEALS DAILY AS WELL AS PROVIDES COMPLETE MEALS TO HIGH SCHOOL STUDENTS, PARENT VOLUNTEERS AND TEACHERS DAILY IN COLLABORATION WITH PINE. THIS PROGRAM BENEFITS 450 STUDENTS EVERY DAY. WE HAVE A GARDEN WHERE WE GROW FOOD FOR THE PROGRAM AND FOR SALE AT THE SCHOOL. WE USE IT TO TEACH KIDS ABOUT GROWING FOOD AND EXPOSING THEM TO NEW FOODS. WE HAVE SEEN HIGH SCHOOL ATTENDANCE RATES INCREASE SINCE THE PROGRAM WAS ESTABLISHED. 99638 TO BENEFIT THE THREE PROGRAMS LISTED IN PART III, LINE 4 AS WELL AS THE FOOD PROGRAM DESCRIBED IN SCH O, NICA INAUGURATED A COMMUNITY CENTER IN EL TRANSITO IN JULY 2019. THE CENTER HOUSES 3 CLASSROOMS, NICA'S OFFICES WITH A CONFERENCE ROOM, A RESTAURANT, A MULTIPURPOSE ROOM TO IMPART TRAINING OR COMMUNITY CONFERENCE, A STORE TO SELL HAND CRAFT PRODUCTS LOCALLY MADE AND LOCAL ARTISAN WORKS, RESTROOM, STORAGE ROOMS FOR OUR SEC PROGRAM, VOLUNTEER DORMITORIES, FOOD GARDENS, AND INDEPENDENT BACK UP POWER. THIS FACILITY PROVIDES READING, MATH, AND ENGLISH INSTRUCTION AND REINFORCEMENT. THE MASSIVE COURTYARD PROVIDES A MEETING AREA FOR COMMUNITY AND LOCAL GOVERNMENT MEETINGS. THIS FACILITY IS A HUGE UPGRADE FOR OUR IMPACT AND WORK IN EL TRANSITO, IMPACTING 2,200 RESIDENTS. IN 2022, WE USED THE MASSIVE COURTYARD TO CONTINUE ENGLISH CLASSES AND AS A DISTRIBUTION CENTER FOR FOOD DISTRIBUTION UNDER SOMOS EL CAMBIO. IN 2023, THE COMMUNITY CENTER WAS USED FOR THE IMPLEMENTATION OF READING AND MATH FAIRS. IT WAS ALSO PROVIDED FOR THE MEDICAL STAFF OF THE LEN HOSPITAL TO CARRY OUT HEALTH DAYS FOR THE RESIDENTS OF THE COMMUNITY. ALSO, WAS USED TO SUPPORT MINSA VACCINATION CAMPAIGNS AND GYNECOLOGIST CONSULT FROM LOCALS. AS WELL, AS VETERINARY CLINIC DAYS TO PROMOTE ANIMAL CARE AND PROTECTION SUCH AS VACCINATIONS, STERILIZATION, CANCER TREATMENTS AND DEWORMING. WE USE THIS SPACE TO BENEFIT THE COMMUNITY AS A WHOLE. IN 2024, THE SAME ACTIVITIES CONTINUED TO BE HELD AT THE COMMUNITY CENTER. THIS SPACE CONTINUED TO SERVE AS A VITAL RESOURCE, BENEFITING THE ENTIRE COMMUNITY BY PROVIDING ACCESS TO NECESSARY SERVICES AND FOSTERING OVERALL WELL-BEING. 59956 59956 FROM TIME TO TIME, NICA ASSISTS OTHER COMMUNITIES TO FUND PROJECTS THAT ARE WITHIN NICA'S MISSION AND COMPLY WITH OUR REPORTING POLICIES. THESE PROJECTS ARE PRESENTED AND APPROVED BY THE BOARD OF DIRECTORS. TO DATE, WE HAVE FACILITATED FUNDING FOR LAGUNA APOYO PROGRAM AS WELL AS A MONTHLY VETERINARIAN CLINIC FOR EL TRANSITO. CURRENTLY, WE CONTINUE TO FUND PROJECTS IN THE LAGUNA APOYO COMMUNITY ON A PROJECT-BY-PROJECT BASIS. 160267 59956 300127 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 NU 0 0 0 0 0 0 0 0 0 0 X 3 1 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 CA X THE ORGANIZATION 4695023863 14135 MIDWAY RD G-150 ADDISON CA 75001 X TERRI MARLETT DIRECTOR, EXECUTIVE DIRECTOR 20.00 0.00 X X 0 0 0 CHRIS MARLETT DIRECTOR, TREASURER 2.00 0.00 X X 0 0 0 AARON GRUNFELD DIRECTOR, SECRETARY 0.50 0.00 X X 0 0 0 0 0 0 0 0 0 0 0 293151 9692 293151 1545 1545 11257 10008 1249 1249 1249 EXCHANGE LOSS 611710 -2189 -2189 -2189 293756 0 0 605 X 78197 78197 4143 4037 106 9373 9373 1829 318 1511 9894 8171 1723 8230 8230 52011 52011 WAGES ET AL- SEE SCH O 76386 58051 18335 PROGM EXP- SEC 33413 33413 PROGRAM EXP- CREA 28555 28555 MAINTENANCE AND REPAIR 24768 24730 38 13624 4414 9210 340423 300127 40296 0 53294 31364 26556 29795 1678 640507 310296 382223 330211 37750 71890 7862 0 509363 463260 23256 2860 23256 2860 X 416125 362664 69982 97736 486107 460400 509363 463260 X -46667 -468 21428 0 X 0 0 0 X 121014 100844 101994 209356 293151 826359 121014 100844 101994 209356 293151 826359 516018 310341 12600 9701 4774 413 1545 29033 25 25 855417 0.36280 0.43990 X PART II, SECTION A, LINE 1-18: THE ORGANIZATION HAS AN ACTIVE FUNDRAISING PROGRAM TO DEPLOY A PLAN TO RECEIVE SUPPORT BY REACHING OUT TO BOTH THE GENERAL PUBLIC AND SEEKING GRANTS FROM A VARIETY OF ORGANIZATIONS TO GAIN PUBLIC SUPPORT FOR OUR PROGRAMS. SOME OF THE WAYS THE ORGANIZATION IS SEEKING DONATIONS FROM THE GENERAL PUBLIC ARE AS FOLLOWS: A) ON THE ORGANIZATION'S WEBSITE HOME PAGE IN WHICH THERE WAS APPROXIMATELY 3,000 HITS, THERE IS A DONATE TAB LINK, VIDEOS SHOWCASING OUR PROGRAMS, AND INFORMATION ABOUT EACH ONE. B) PROMOTIONAL MATERIALS ARE AVAILABLE ONSITE AT THE COMMUNITY CENTER THE NET IN EL TRANSITO, NICARAGUA FOR TOURISTS TO LEARN ABOUT OUR PROGRAMS AND VOLUNTEER TOWARDS OUR MISSION: TO CREATE OPPORTUNITIES FOR CITIZENS IN RURAL COMMUNITIES IN NICARAGUA. C) ACTIVE SOCIAL MEDIA ACCOUNT ON INSTAGRAM, FACEBOOK AND X (FORMALLY TWITTER). TWO CAMPAIGNS WERE CONDUCTED AT VARIOUS TIMES DURING THE YEAR ON FACEBOOK, INSTAGRAM, AND TWITTER. THE GENERAL PUBLIC IS REACHED THROUGH THESE. SUCH CAMPAIGNS HAD AT LEAST ONE ASK PER WEEK. D) IN ADDITION TO THE USE OF SOCIAL MEDIA FOR THE CAMPAIGNS IN C) DESCRIBED ABOVE, EMAILS WERE SENT TO PAST DONORS AS PART OF THE SAME CAMPAIGNS. E) ONSITE RESTAURANT AT THE COMMUNITY CENTER CREATES JOBS FOR LOCALS WHO HAVE PARTICIPATED IN OUR PROGRAMS, ILLUSTRATING RESULTS OF OUR EFFORTS IN THE COMMUNITY. RESTAURANT SUPPORTS ITSELF. F) OUR PROGRAMS ARE LIMITED TO EL TRANSITO AND LAGUNA APOYO, TWO LARGE RURAL COMMUNITIES, ALLOWING US TO FOCUS ON IMPROVING OUR PROGRAMS AND THE IMPACT AND CREATE A NARRATIVE THE GENERAL PUBLIC CAN SUPPORT WITH PROVEN PROGRAMS. G) PARTNERSHIP WITH KAISER UNIVERSITY LOCATED IN FLORIDA AND NICARAGUA TO FACILITATE ACCESS TO ENGLISH LANGUAGE EDUCATION IN RURAL AREAS TO AID IN CALL CENTER GROWTH FROM RESIDENTS IN RURAL AREAS. INFORMATION ABOUT OUR ORGANIZATION IS PUBLISHED IN THEIR NEWSLETTERS, DISTRIBUTED TO ALUMNI, CURRENT STUDENTS, AND PROSPECTIVE STUDENTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115459 115459 476499 261747 214752 40437 40437 0 8112 8112 0 330211 PART VI: THE BUILDING SHOWN IN PART VI IS THE COMMUNITY CENTER LOCATED IN NICARAGUA USED IN THE ORGANIZATION'S PROGRAMS. SUCH BUILDING IS BEING DEPRECIATED OVER A 10 YEAR LIFE IN ACCORDANCE WITH NICARAGUAN REPORTING LAW. 1 CENTRAL AMERICA AND THE CARIBBEAN 1 10 PROGRAM SERVICES SEE PART III, LINE 4 169919 CENTRAL AMERICA AND THE CARIBBEAN 0 0 ADMINISTRATIVE 27722 1 10 0 0 1 10 197641 0 197641 CENTRAL AMERICA AND THE CARIBBEAN MEDICAL, EDUCATION, AND ECONOMIC DEVELOPMENT 59956 CHECKS 0 0 1 SCHOLARSHIPS CENTRAL AMERICA AND THE CARIBBEAN 26 18241 CHECKS 0 0 1 0 0 0 PART III, COL (C): THE NUMBER OF RECIPIENTS ARE PEOPLE WHO RECEIVED SCHOLARSHIPS. PART I, LINE 2: GRANTEE ORGANIZATIONS PROVIDE BUDGETS TO NICA'S BOARD (THE BOARD) BEFORE GRANT IS MADE. THEY ARE ALSO REQUIRED TO PROVIDE PERIODIC ACCOUNTINGS AND OTHER REPORTS TO THE BOARD. GRANTEE ORGANIZATIONS RECEIVING IN KIND DONATIONS MUST SUBMIT A LETTER OF INTENT TO DOCUMENT HOW THE DONATION WILL BE USED AND PROVIDE FOLLOW UP PHOTOS DEMONSTRATING THE USE. PART I, LINE 3: AMOUNTS INCLUDED IN PART I, LINE 3(F) DO NOT INCLUDE GRANTS IN THE AMOUNT OF $78,197 AS WELL AS DEPRECIATION (SUCH DEPRECIABLE ASSETS PREVIOUSLY REPORTED) IN THE AMOUNT OF $52,794 SHOWN IN PART IX, LINES 3 AND 22 RESPECTIVELY. PART I, LINE 3: THE ADMINISTRATIVE ACTIVITIES WERE CARRIED OUT IN THE SAME OFFICE AS THE PROGRAM SERVICES. IN ADDITION, PERSONNEL WHO PROVIDED SUCH SERVICES (EITHER AS EMPLOYEES, AGENTS OR INDEPENDENT CONTRACTORS) ALSO PROVIDED PROGRAM SERVICES. FORM 990, PART III, LINE 1 NICA IS A RESEARCH AND DEVELOPMENT NGO. WE ARE COMMITTED TO ELEVATING RURAL COMMUNITIES THROUGHOUT NICARAGUA, SPECIFICALLY EL TRANSITO AND LAGUNA APOYO BY DEVELOPING SUSTAINABLE INNOVATIVE SOLUTIONS TO COMPLICATED ISSUES. WE AVOID GIVING HANDOUTS, AND IMPLEMENT PROGRAMS THAT GIVE OPPORTUNITIES TO LOCALS TO CREATE CHANGE IN THEIR LIVES AND COMMUNITIES. WE ACCOMPLISH THIS BY WORKING WITH THE LOCAL COMMUNITY, LOCAL & INTERNATIONAL VOLUNTEERS, PARTNERS & DONORS FROM THE GENERAL PUBLIC WHO PROVIDE PUBLIC SUPPORT OUR PROGRAMS AND ASSIST US IN IMPLEMENTING THEM ON THE GROUND. WE CARRY OUT OUR MISSION IN TWO KEY AREAS: EDUCATION AND COMMERCE DEVELOPMENT. WE HAVE TWO KEY PROGRAMS: CREA AND SOMOS EL CAMBIO. CREA IS OUR EDUCATION PROGRAM WHICH OFFERS OPPORTUNITIES TO PRIMARY STUDENTS IN READING AND MATH. WE ALSO TEACH HIGH SCHOOL STUDENTS AND TEACHERS COMPUTER SKILLS AND HOW TO USE GOOGLE PRODUCTS. IN 2019 WE IMPLEMENTED THE ENGLISH LANGUAGE PROGRAM IN PARTNERSHIP WITH KEISER UNIVERSITY (AN AMERICAN UNIVERSITY BASED IN FLORIDA AND NICARAGUA). OUR SOMOS EL CAMBIO PROGRAM OFFERS COMMUNITY SERVICE OPPORTUNITIES TO TEENAGERS AND ADULTS. THE CONCEPT OF THIS PROGRAM IS FOUNDED ON EXCHANGE MODEL. THE LOCALS CAN HAVE THE OPPORTUNITY TO DO VOLUNTEER COMMUNITY SERVICE (CLEAN THE COAST, RIVERS, STREETS, REFORESTATION, RECYCLING, SCHOOL GARDENS, ETC.), AS A PART TIME, 3 TIMES A WEEK (6 HOURS A WEEK) UNTIL THEY COMPLETE 78 HOURS OF SERVICE TO THEIR COMMUNITY. ONCE THEY COMPLETE THE 78 HOURS, THEY GET IN EXCHANGE A BENEFIT TO COVER THEIR BASIC NEEDS, LIKE FOOD FOR THEIR FAMILIES OR CONSTRUCTION MATERIALS TO IMPROVE THEIR HOMES OR BUILD THEIR HOUSES. THIS PROGRAM BENEFITS DIRECTLY AT LEAST 30 FAMILIES EVERY 3 MONTHS TO IMPROVE THEIR LIVES AND PROVIDING BASIC NEEDS. FORM 990, PART VI, SECTION A, LINE 2 DIRECTORS AND OFFICERS TERRI MARLETT AND CHRIS MARLETT ARE RELATED. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 WAS PROVIDED TO THE EXECUTIVE DIRECTOR, TREASURER, NICARAGUAN CPA AND CURRENT CONTROLLER FOR THEIR REVIEW. ANY QUESTIONS WERE RAISED WITH THE ORGANIZATION'S OUTSIDE CPA/TAX PREPARER (CPA) AND IF NECESSARY, CHANGES WERE MADE BY THE CPA BEFORE THE RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 15 QUESTIONS 15(A) AND (B) OF PART VI WAS ANSWERED NO AS NO OFFICERS OR KEY EMPLOYEES ARE DEFINED IN FORM 990 INSTRUCTIONS WERE COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 1023 AND THE LATEST 3 YEARS OF FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24(A): THE AMOUNT REPORTED ON PART IX, LINE 24(A) REPRESENTS WAGES AND RELATED PAYROLL TAXES AS WELL AS EMPLOYEE BENEFITS FOR EMPLOYEES (NON OFFICERS, DIRECTORS ET AL) WHO PROVIDED SERVICES IN NICARAGUA. BASED ON COMMUNICATION WITH THE INTERNAL REVENUE SERVICE, SUCH WAGES AND RELATED EXPENSES SHOULD NOT BE REPORTED ON LINES 7-10 ON PART IX. FORM 990, PART XI, LINE 8: THE PREVIOUSLY RECORDED ACCRUAL WAS DETERMINED, BASED ON GUIDANCE FROM THE REGULATORS, TO HAVE BEEN INAPPROPRIATE AND SHOULD NOT HAVE BEEN RECORDED. NICARAGUA INICIATIVA PARA UNA COMUNIDAD AVANZADA KM 4 1/2 CARRETERA SUR MANAGUA MANAGUA NU 000000000 DORMANT NU FOREIGN NGO N/A 0 MDB CAPITAL GROUP PO BOX 190245 DALLAS TX 75219 944610548 INVESTMENT MANAGEMENT TX N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0