Next without for

Question

I am receiving next without for error from:

Sub CTLines()
Dim iVal As Integer
Dim ws1 As Worksheet
Dim ws2 As Worksheet
Dim rng As Range

Set ws1 = Worksheets("INCIDENTS")
Set ws2 = Worksheets("INCDB")

iVal = Application.WorksheetFunction.CountIf(Range("AO5:AO999"), "Yes")

Dim i

For i = 1 To iVal
    With Sheets("INCDB")
        .Range("5:5").Insert Shift:=x1Down
Next i
End Sub

I've tried changing the variable, the indent, many things and I've not been successful.

All I want to do is to count how many rows contain Yes in the AO column and add as many rows in the INCDB spreadsheet.