The mission of Nicaphoto is to empower disadvantaged children and their families living in the poorest barrios of nicaragua, allowing them to reach their full potential, and in doing so, to break the cycle of extreme poverty.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$26K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $207 a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$26K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $53K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$215K
+18% vs prior year
Spent
$244K
To programs
83%
Net assets
$328K
By yearFY2020–FY2024
Revenue
$215K
FY2023▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$147K
FY2021$211K
FY2022$183K
FY2023$215K
FY2024$206K
Expenses
$244K
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$145K
FY2021$143K
FY2022$211K
FY2023$244K
FY2024$221K
Net assets
$328K
FY2023▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$323K
FY2021$384K
FY2022$356K
FY2023$328K
FY2024$313K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2012.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $201K Management & general 10% · $24K Fundraising 8% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $26K paid to officers and key staff.

Part VII, Section A · reportable compensation
$26,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Ronnie Ellen Maher’s $26K as President is at the 19th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ronnie Ellen Maher$26,000$26,000$26,000$26,000$26,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowers disadvantaged children and families in Nicaragua's poorest barrios to break the cycle of poverty.

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Provided by the organization

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2 programs · $201K · in their own filed words · FY2023
01

Nicaphoto's after school program serves 173 children and young people living in some of the poorest barrios in nagarote, nicaragua. The goal of the program is to provide the proper supports to increase school graduation rates. The program is holistic in nature and focused on education, art, and personal development and health.

$185Kprogram expense
02

Scholarships are provided for high school and university students. Scholarships are based on need and are given to make education accessible to even the most disadvantaged children and young people. In 2023 scholarships were given to 10 university students and 12 high school students.

$16Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$215K
Ln 12
Gifts and grantsLn 1h$215K
Investment incomeLn 3$1
Money outPt IX
$244K
Ln 25
Programscol B$201K
Managementcol C$24K
Fundraisingcol D$18K
Owns and owesPt X
$328K
net assets · Ln 32
Cash and savingsLn 1–2$111K
Total assetsLn 16$328K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$215K
Noncash giftsLn 1g$3K
Investment incomeLn 3$1
Gains on assetsLn 7−$79
Total revenueLn 12$215K
Assets in detailPt X, end of year
CashLn 1$111K
Cash and savings togetherLn 1–2$111K
Land, buildings, equipmentLn 10c$217K
Total assetsLn 16$328K
LiabilitiesLn 26$0
Net assetsLn 32$328K
OperationsPt I, VI
EmployeesI 51
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$131K$111K
Land, buildings, equipmentLn 10c$222K$217K
Total assetsLn 16$356K$328K
LiabilitiesLn 26$0$0
Net assetsLn 32$356K$328K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$16K$16K
Pay of current officers, directors and key staffLn 5$26K$9K$9K$9K
Other salaries and wagesLn 7$72K$72K
Other employee benefitsLn 9$26K$26K
Payroll taxesLn 10$5K$2K$2K$2K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$22K$22K
Office expensesLn 13$4K$737$2K$2K
Information technologyLn 14$3K$914$914$914
OccupancyLn 16$13K$4K$4K$4K
TravelLn 17$9K$7K$1K$1K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$36K$36K
All other expensesLn 24e$632$566$33$33
Total functional expensesLn 25$244K$201K$24K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $206K$221K−$15K$313K 990 PDF
FY2023 Viewing $215K$244K−$28K$328K 990 PDF
FY2022 $183K$211K−$28K$356K 990 PDF
FY2021 $211K$143K$68K$384K 990 PDF
FY2020 $147K$145K$2K$323K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $215,285 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $182,921$215,363
I-9 Program service revenue$0
I-10 Investment incomePrior year $20−$78
I-11 Other revenue$0
I-12 Total revenuePrior year $182,941$215,285
I-13 Grants and similar amounts paidPrior year $13,695$16,225
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $99,797$128,511
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $97,456$98,895
I-18 Total expensesPrior year $210,948$243,631
I-19 Revenue less expensesPrior year −$28,007−$28,346
Part VI · Governance 8 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $215,285 across 6 lines filed
VIII-1f All other contributions, gifts and grants$215,363
VIII-1g Noncash contributions (included above)$2,597
VIII-1h Total contributions, gifts and grants$215,363
VIII-3 Investment incomeExcluded from tax $1$1
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$79−$79
VIII-12 Total revenueExcluded from tax −$78$215,285
Part IX · Statement of functional expenses $243,631 across 16 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $16,225$16,225
IX-5 Pay of current officers, directors and key staffPrograms $8,667 · Management $8,667 · Fundraising $8,667$26,001
IX-7 Other salaries and wagesPrograms $72,251$72,251
IX-9 Other employee benefitsPrograms $25,756$25,756
IX-10 Payroll taxesPrograms $1,501 · Management $1,501 · Fundraising $1,501$4,503
IX-11b Legal feesManagement $2,672$2,672
IX-11c Accounting feesManagement $1,500$1,500
IX-11g Other fees for servicesPrograms $22,075$22,075
IX-13 Office expensesPrograms $737 · Management $1,800 · Fundraising $1,800$4,337
IX-14 Information technologyPrograms $914 · Management $914 · Fundraising $914$2,742
IX-16 OccupancyPrograms $4,211 · Management $4,156 · Fundraising $4,156$12,523
IX-17 TravelPrograms $6,516 · Management $1,396 · Fundraising $1,396$9,308
IX-22 Depreciation, depletion and amortizationPrograms $5,496$5,496
IX-23 InsuranceManagement $1,411$1,411
IX-24 Other expenses (24a–d)Programs $36,199$36,199
IX-24e All other expensesPrograms $566 · Management $33 · Fundraising $33$632
IX-25 Total functional expensesPrograms $201,114 · Management $24,050 · Fundraising $18,467$243,631
Part X · Balance sheet $327,828 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $131,262$110,896
X-10c Land, buildings and equipment, netStart of year $222,428$216,932
X-16 Total assetsStart of year $356,082$327,828
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $356,082$327,828
X-32 Total net assets or fund balancesStart of year $356,082$327,828
X-33 Total liabilities and net assetsStart of year $356,082$327,828
Part XI · Reconciliation of net assets $327,828 net assets at year end
XI-1 Total revenue$215,285
XI-2 Total expenses$243,631
XI-3 Revenue less expenses−$28,346
XI-4 Net assets at start of year$356,082
XI-5 Net unrealized gains (losses) on investments$92
XI-10 Net assets at end of year$327,828

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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