Nonprofit · EIN 90-0415899
NICARAGUAN AMERICAN NATIONAL COUNCIL
Tax-exempt (reinstated) · MIAMI, FL 33157
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | – | $2,650 | – | $131 | $90,000 | -$89,869 |
| December 31, 2024 | 990-EZ | – | $1,736 | – | $2,781 | $90,000 | -$87,219 |
| December 31, 2023 | 990-EZ | $500 | $3,188 | -$2,688 | $4,517 | $90,000 | -$85,483 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $2,650
Balance sheet and other
- Total assets, start of year
- $2,781
- Total assets, end of year
- $131
- Total liabilities, end of year
- $90,000
- Net assets, end of year
- -$89,869
- Cash, savings and investments
- $131
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hector E Gutierrez | President | 30 | $0 |
| Conuselo Espinoza | Secretary | 25 | $0 |
| Eli G Gutierrez | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Hector E Gutierrez | President | 30 | $0 |
| Conuselo Espinoza | Secretary | 25 | $0 |
| Eli G Gutierrez | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HECTOR E GUTIERREZ | PRESIDENT DIRECTOR | 25 | $0 |
| CONSUELO ESPINOZA SECRETARY | SECRETARY | 25 | $0 |
| ELI G GUTIERREZ | TREASURY | 10 | $0 |
| HECTOR I GUTIERREZ | SERVICES | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 15250 SW 108TH AVE, MIAMI, FL 33157-1316
- In care of
- % HECTOR E GUTLERREZ
- Signed the 990-EZ
- CONSUELO ESPINOZA, DIRECTOR
- Return prepared by
- CANALES & ASSOCIATES ACCOUNTING INC
Mission
Supporting and preserving the cultural identity and artistic voices of Miami-Dades communities, reaching 5,000 people through inclusive programs and initiatives
Program accomplishments
- N/A
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 90-0415899
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $131
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- October 8, 2012
- Reinstated
- Effective September 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | $2,650 | $131 | XML |
| 990-EZ | December 2024 | – | $1,736 | $2,781 | XML |
| 990-EZ | December 2023 | $500 | $3,188 | $4,517 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 90-0415899).
Questions about NICARAGUAN AMERICAN NATIONAL COUNCIL
- What is the EIN of NICARAGUAN AMERICAN NATIONAL COUNCIL?
- The employer identification number (EIN) of NICARAGUAN AMERICAN NATIONAL COUNCIL is 90-0415899.
- Is NICARAGUAN AMERICAN NATIONAL COUNCIL tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective September 15, 2018.
- Are donations to NICARAGUAN AMERICAN NATIONAL COUNCIL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NICARAGUAN AMERICAN NATIONAL COUNCIL file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NICARAGUAN AMERICAN NATIONAL COUNCIL due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NICARAGUAN AMERICAN NATIONAL COUNCIL last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of NICARAGUAN AMERICAN NATIONAL COUNCIL?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
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