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      <MissionDesc>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 CONTINUED IN SCH. O</MissionDesc>
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      <Desc>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 35 STUDENTS AND 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 CONTINUED IN SCH. O</Desc>
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        <Desc>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 EACH YEAR AND THE TOURISTS WHO VISIT THE AREA EACH YEAR PAUSED DURING THE PANDEMIC. IN 2023, THERE WAS AN INCREASE OF 10 IN THE IN-KIND BENEFIT, WHICH IS RAISED IT TO 85 PER PARTICIPANT PER 72 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. 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 CONTINUED IN SCH. O</Desc>
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        <Desc>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.</Desc>
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        <BOYAmt>439322</BOYAmt>
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        <BOYAmt>8358</BOYAmt>
        <EOYAmt>7862</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>23256</EOYAmt>
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        <EOYAmt>23256</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <BOYAmt>609267</BOYAmt>
        <EOYAmt>416125</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
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        <EOYAmt>69982</EOYAmt>
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        <BOYAmt>658438</BOYAmt>
        <EOYAmt>486107</EOYAmt>
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        <BOYAmt>684051</BOYAmt>
        <EOYAmt>509363</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-184542</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>12211</NetUnrlzdGainsLossesInvstAmt>
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      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearMinus3YearsAmt>121014</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>101994</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus4YearsAmt>99090</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>121014</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>101994</CurrentTaxYearMinus1YearAmt>
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      <SubstantialContributorsTotAmt>334511</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>297787</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>17155</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12600</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9701</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4774</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>413</CurrentTaxYearAmt>
        <TotalAmt>44643</TotalAmt>
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      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>25</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>25</TotalAmt>
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      <TotalSupportAmt>676966</TotalSupportAmt>
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      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <FactsAndCircumstancesTestTxt>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 ORGANIZATIONS WEBSITE HOME PAGE IN WHICH THERE WAS APPROXIMATELY 3,000 HITS, THERE IS A DONATE TAB LINK, VIDEOS SHOWCASING OUR PROGRAMS, AND CONTINUED ON SCH. O</FactsAndCircumstancesTestTxt>
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      <ContributorInformationGrp>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <LandGrp>
        <OtherCostOrOtherBasisAmt>115460</OtherCostOrOtherBasisAmt>
        <BookValueAmt>115460</BookValueAmt>
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      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>476499</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>214046</DepreciationAmt>
        <BookValueAmt>262453</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>40437</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>36938</DepreciationAmt>
        <BookValueAmt>3499</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>8112</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>7301</DepreciationAmt>
        <BookValueAmt>811</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>382223</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>VI</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BUILDING SHOWN IN PART VI IS THE COMMUNITY CENTER LOCATED IN NICARAGUA USED IN THE ORGANIZATIONS PROGRAMS. SUCH BUILDING IS BEING DEPRECIATED OVER A 10 YEAR LIFE IN ACCORDANCE WITH NICARAGUAN REPORTING LAW.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>11</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SEE PART III, LINE 4</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>155052</RegionTotalExpendituresAmt>
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      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <TypeOfActivitiesConductedTxt>ADMINISTRATIVE</TypeOfActivitiesConductedTxt>
        <RegionTotalExpendituresAmt>32375</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <SubtotalEmployeesCnt>11</SubtotalEmployeesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <TotalEmployeeCnt>11</TotalEmployeeCnt>
      <SubtotalSpentAmt>187427</SubtotalSpentAmt>
      <TotalSpentAmt>187427</TotalSpentAmt>
      <GrantsToOrgOutsideUSGrp>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <PurposeOfGrantTxt>MEDICAL, EDUCATION, AND ECONOMIC DEVELOPMENT</PurposeOfGrantTxt>
        <CashGrantAmt>50380</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECKS</MannerOfCashDisbursementTxt>
      </GrantsToOrgOutsideUSGrp>
      <TotalOtherOrgCnt>1</TotalOtherOrgCnt>
      <ForeignIndividualsGrantsGrp>
        <TypeOfAssistanceTxt>SCHOLARSHIPS</TypeOfAssistanceTxt>
        <RegionTxt>Central America and the Caribbean</RegionTxt>
        <RecipientCnt>46</RecipientCnt>
        <CashGrantAmt>63088</CashGrantAmt>
        <MannerOfCashDisbursementTxt>CHECKS</MannerOfCashDisbursementTxt>
      </ForeignIndividualsGrantsGrp>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>true</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line COL C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NUMBER OF RECIPIENTS ARE PEOPLE WHO RECEIVED SCHOLARSHIPS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTEE ORGANIZATIONS PROVIDE BUDGETS TO NICAS 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 DEMONTRATING THE USE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>AMOUNTS INCLUDED IN PART I, LINE 3F DO NOT INCLUDE GRANTS IN THE AMOUNT OF 113,468 AS WELL AS DEPRECIATION SUCH DEPRECIABLE ASSETS PREVIOUSLY REPORTED IN THE AMOUNT OF 57,099 SHOWN IN PART IX, LINES 3 AND 22 RESPECTIVELY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleF>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 324, Grants and allocations 0, Revenue 0 THE FOOD PROGRAM IS A LUNCH PROGRAM THAT SUPPLEMENTS THE NICARAGUAN GOVERNMENTS 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 99,003, Grants and allocations 0, Revenue 0 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, NICAS 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 LEON HOSPITAL TO CONTINUED IN SCH. O</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 50,380, Grants and allocations 50,380, Revenue 0 FROM TIME TO TIME, NICA ASSISTS OTHER COMMUNITIES TO FUND PROJECTS THAT ARE WITHIN NICAS 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED ALL THE CREA PROGRAMS TAKE PLACE NOW IN NICAS 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED NEEDS BY CLEANING UP LITTER IN EXCHANGE FOR 78 HOURS OF PART TIME WORK CLEANING STREETS, BEACHES, WATERWAYS, AND THE HEALTH 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, WE WERE OPERATING AT FULL CAPACITY AND HAD NO RESIDUAL IMPACTS FROM THE PANDEMIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS AND OFFICERS TERRI MARLETT AND CHRIS MARLETT ARE RELATED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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 ORGANIZATIONS OUTSIDE CPA/TAX PREPARER CPA AND IF NECESSARY, CHANGES WERE MADE BY THE CPA BEFORE THE RETURN WAS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>QUESTIONS 15A AND B OF PART VI WAS ANSWERED NO AS NO OFFICERS OR KEY EMPLOYEES ARE DEFINED IN FORM 990 INSTRUCTIONS WERE COMPENSATED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS FORM 1023 AND THE LATEST 3 YEARS OF FORM 990 ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMOUNT REPORTED ON PART IX, LINE 24A 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part II, Section SCH A, Line 1 - 18</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part X, Line 28</FormAndLineReferenceDesc>
        <ExplanationTxt>IN PRIOR YEAR 2022 990 FILING, THE ORGANIZATION REPORTED 602,131 OF DONOR RESTRICTED NET ASSETS AND 56,307 OF NET ASSETS WITHOUT DONOR RESTRICTIONS. AFTER FURTHER REVIEW, THE ORGANIZATION DETERMINED THE NUMBERS WERE MISREPORTED IN THE PRIOR YEAR THEREFORE, THE NET ASSET NUMBERS WERE ADJUSTED TO REPRESENT THE CORRECT NUMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTINUED 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.</ExplanationTxt>
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          <BusinessNameLine1Txt>NICARAGUA INICIATIVA PARA UNA COMUNIDAD AVANZADA</BusinessNameLine1Txt>
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          <AddressLine1Txt>KM 4 1/2 CARRETERA SUR MANAGUA</AddressLine1Txt>
          <CityNm>MANAGUA</CityNm>
          <CountryCd>NU</CountryCd>
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        <LegalDomicileForeignCountryCd>NU</LegalDomicileForeignCountryCd>
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          <BusinessNameLine1Txt>MDB CAPITAL GROUP</BusinessNameLine1Txt>
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          <AddressLine1Txt>PO BOX 190245</AddressLine1Txt>
          <CityNm>DALLAS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75219</ZIPCd>
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        <EIN>954610548</EIN>
        <PrimaryActivitiesTxt>INVESTMENT MANAGEMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TX</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <DisproportionateAllocationsInd>false</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>false</GeneralOrManagingPartnerInd>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
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      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
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      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
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      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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</Return>