FRIENDS OF LIBERIA INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF LIBERIA INC (EIN 52-1541798)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-01
- IRS object ID
- 202432759349300433
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-01T13:33:57-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 300726153 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JS Morlu LLC CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 Opitz Blvd Suite 200 | AddressLine1Txt |
| City | Woodbridge | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22191 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521541798 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF LIBERIA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 Virginia Ave NW STE C308 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | REBECCA MARTINEZ | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5712173083 | PhoneNum |
| Signature | 2024-09-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Beauty Gbewonyo | PreparerPersonNm |
| PTIN | P01613030 | PTIN |
| Phone | 7035944944 | PhoneNum |
| Preparation | 2024-10-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $93,785 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://fol.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | SUPPORT EDUCATION, HEALTH, AND DEVELOPMENT PROJECTS RELATING TO LIBERIA | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 28 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $89,330 | PYContributionsGrantsAmt |
| CY Contributions Grants | $89,330 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,454 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,455 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $93,784 | PYTotalRevenueAmt |
| CY Total Revenue | $93,785 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $8,175 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $88,186 | PYOtherExpensesAmt |
| CY Other Expenses | $88,187 | CYOtherExpensesAmt |
| PY Total Expenses | $88,186 | PYTotalExpensesAmt |
| CY Total Expenses | $88,187 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,598 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,598 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $365,403 | TotalAssetsBOYAmt |
| Total Assets EOY | $371,001 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $365,403 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $371,001 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SUPPORT EDUCATION, HEALTH, AND DEVELOPMENT PROJECTS RELATING TO LIBERIA | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $36,323 | ExpenseAmt |
| Revenue | $17,023 | RevenueAmt |
| Desc | Education: The Friends of Liberia (FOL) Education Committee continued its efforts to support WE-CARE International, a Liberian-based (and operated) NGO based in the greater Monrovia area. Of the many projects WE-CARE runs, FOL Education Committee provides guidance and capacity building for the Family Literacy Initiative (FLI). The FLI uses a version of the HIPPY curriculum adapted for Liberia. HIPPY is an international early childhood development program grounded in the belief that learning begins at home and parents can play a critical role as educational partners with schools. It is widely known that children are more successful when parents are engaged in their learning. HIPPY is designed to help parents prepare their preschool children for success in school and life and to equip parents with the tools, skills, and confidence they need to support their childrens learning at home successfully. WE-CARE successfully completed year 8 of the HIPPY Home Visitors program with 259 children. WE-CARE has also secured funding for another year from COMIC Relief US. The Education Committees dedicated monitoring and evaluation team has been working on expanding our previous report tracking the graduates from the HIPPY program. FOL continues to work with WE-CARE to contextualize curriculum appropriate for adults and children in Liberia. HIPPY is based on the philosophy that learning begins at home, and parents or guardians are a childs first teacher. Each week, home visitors meet with parents to train them to teach literacy to their children effectively. The home visitors demonstrate the weeks lessons, teach parents strategies to improve their childrens reading skills. and use role-playing to train parents to teach their children interactively. The parents then teach their children by reading with them and asking them questions about the readings. FOLs Education Sub-committee works monthly to support the efforts of WE-CARE in evaluating and monitoring all these educational components, as well as supporting them financially as much as possible. The Adult Literacy Program (ALP) is a series of group instructions designed to help HIPPY parents improve their English literacy and numeracy skills. The ALP curriculum is designed to work with the HIPPY curriculum, but the classes are not exclusive to HIPPY parents, though HIPPY parents get priority in the program. WE-CARE continued the ALP program with 74 level one learners and 44 level two learners. The Family Literacy Initiative (FLI) program is making key progress as it completed the eighth year of bringing literacy and school reading skills to parents and their preschool children. This program is increasing the opportunity for 3 to 5 years old children in disadvantage communities in Liberia to have quality early childhood education with their parents as their first teachers. The partnership of WE-CARE Foundation, Friends of Liberia and HIPPY International is effective and was essential to the success of FLI. Graduation exercises for Year 3 students were held in January 2024. The external evaluator is now conducting the endline assessment for both Bracken school readiness for the children and the Out of school Learning Assessment (OLA) for the adult learners.Plans for Year Nine of the HIPPY Home Visiting Program have been seriously affected by the decision received from Comic Relief US that funding for 2024 would be cut in half. After serious discussion, it has been decided that to continue our literacy work in these communities it will be necessary to discontinue all Year 1 recruitment and learning in the five communities. This decision is not made easily. It will require laying off home visiting staff and disappointing parents and communities where we have established strong relationships. WE-CARE will have funding to continue programming for children in Year 2 and Year 3 in all five communities. WE-CARE will continue to look for funding to fully fund the HIPPY Home Visiting Program in the five communities for children in year 1, 2 and 3. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $21,786 | ExpenseAmt |
| Revenue | $18,909 | RevenueAmt |
| Desc | Workshop General Health: In 2023 The Friends of Liberia Health Team worked with the Liberian Health Team to conduct the fourth annual Continuing Professional Development (CPD) workshop for nursing/midwifery faculty and clinicians to maintain competencies. With support from Friends of Liberia-US and GlobalGiving, the FOL-LHT conducted its 4th annual workshop at the Phebe Paramedical Training School in Gbarnga, Bong County. Twenty-one faculty from Liberian Board for Nursing/Midwifery accredited schools and twenty-one nurses/midwives from twenty-one major/regional hospitals attended the workshop. In attendance were the President of the Liberian Nurses Association and a representative from the office of the Chief Nursing/Midwifery Officer of Liberian Board for Nursing and Midwifery. The money expended in 2023 was for workshop expenses in January 2024. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $14,940 | ExpenseAmt |
| Revenue | $2,012 | RevenueAmt |
| Desc | Small GrantsThe Friends of Liberia Small Grants Committee reviewed more than 46 applications in 2023 and selected four applicants to receive small grants. These grants supported programs in teacher training, empowered and enhanced braille literacy among visually impaired persons in rural Liberia, and helped to renovate and expand the clinic and triage area at a maternal & childcare facility. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $73,049 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN MORLU II CPA | PersonNm |
| Phone | 5712173083 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2200 OPITZ BLVD SUITE 200 | AddressLine1Txt |
| City | Woodbridge | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22191 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| JO-ANNE M BUTTY | |||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KYLE TWEEDY | |||||||
| SMALL GRANTS | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG COOPER | |||||||
| COMMUNICATIONS | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SALLY ZELONIS | |||||||
| DEVELOPMENT REP | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| EDDIE SOCKER | |||||||
| EDUCATION | 8.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CORI MAUND | |||||||
| HEALTH PROGRAMS | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MAXWELL SINES | |||||||
| MEMBERSHIP | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DON DRACH | |||||||
| CO-VICE PRESIDENT | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| REBECCA MARTINEZ | |||||||
| CHAIR WOMAN | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ASHLEY SALAZAR | |||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN MORLU II | |||||||
| TREASURER | 8.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $89,330 | AllOtherContributionsAmt |
| Total Contributions | $89,330 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,455 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,455 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $93,785 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,455 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,268 | TotalAmt |
| Management And General | $1,268 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,378 | TotalAmt |
| Management And General | $5,378 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317 | TotalAmt |
| Management And General | $317 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| Family & Adult Literacy | $36,323 | $36,323 | |
| Small Grants | $14,940 | $14,940 | |
| Workshop Exp-Health | $21,786 | $21,786 | |
| Fundraising Expenses | $8,175 | $8,175 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,187 | TotalAmt |
| Program Services | $73,049 | ProgramServicesAmt |
| Management And General | $6,963 | ManagementAndGeneralAmt |
| Fundraising | $8,175 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,251 | BOYAmt |
| EOY | $248,667 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,152 | BOYAmt |
| EOY | $68,322 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $54,012 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,403 | BOYAmt |
| EOY | $371,001 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,403 | BOYAmt |
| EOY | $371,001 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,403 | BOYAmt |
| EOY | $371,001 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,403 | BOYAmt |
| EOY | $371,001 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,598 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $233,270 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $259,485 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $180,406 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $105,137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $89,330 | CurrentTaxYearAmt |
| Total | $867,628 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $233,270 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $259,485 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $180,406 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $105,137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $89,330 | CurrentTaxYearAmt |
| Total | $867,628 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $867,628 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $132 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $137 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $442 | CurrentTaxYearAmt |
| Total | $885 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $132 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $84 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $137 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $90 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $442 | CurrentTaxYearAmt |
| Total | $885 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $233,402 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $259,569 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $180,543 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $105,227 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $89,772 | CurrentTaxYearAmt |
| Total | $868,513 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99900 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99940 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $50,000 | ContributionsAmt |
| Investment Earnings Or Losses | $4,012 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $54,012 | EndYearBalanceAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Endowment Fund Investment | Desc |
| Book Value | $54,012 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $54,012 | TotalBookValueProgramRltdAmt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | RegionTxt |
| Type Of Activities Conducted | Program services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | EduHealthDevSm G | SpecificServicesProvidedTxt |
| Region Total Expenditures | $73,049 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $73,049 | SubtotalSpentAmt |
| Total Spent | $73,049 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | RegionTxt |
| Purpose Of Grant | Education | PurposeOfGrantTxt |
| Cash Grant | $36,323 | CashGrantAmt |
| Manner Of Cash Disbursement | Bank EFT for expenses | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | A DRAFT OF THE FILING IS CIRCULATED TO THE OFFICERS AND DIRECTORS PRIOR TO FILING. THE DRAFT IS REVIEWED FOR FACTUAL ACCURACY OF BOTH NUMBERS AND WRITTEN DESCRIPTIONS OF PROGRAM SERVICES. |
| Conflict of interest policy compliance Part VI line 12c | ANNUAL CONSIDERATION BY THE BOARD OF DIRECTORS. INSTANCES OF ACTUAL OR PERCEIVED CONFLICTS INVOLVING THE CEO OR CAO ARE INVESTIGATED AND CORRECTED BY THE DIRECTORS. |
| CEO executive director top management comp Part VI line 15a | ANNUAL CONSIDERATION BY THE BOARD OF DIRECTORS. SUBSTANTIATION, DELIBERATIONS AND DECISION PROCESSES ARE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS.NO COMPENSATION GIVEN IN 2023. |
| Other officer or key employee compensation Part VI line 15b | ANNUAL CONSIDERATION BY THE BOARD OF DIRECTORS. SUBSTANTIATION, DELIBERATIONS AND DECISION PROCESSES ARE DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS.NO COMPENSATION GIVEN IN 2023. |
| Form 990 availability to public Part VI line 18 | FOL is a non-governmental, non-profit organization that seeks to positively affect Liberia and Liberians by funding educational, social, economic and humanitarian programs. THE COMPLETED FORM 990 IS IMAGED AND IS AVAILABLE FOR VIEWING ON THE WEBSITE WWW.FOL.ORG. |
| Governing documents etc available to public Part VI line 19 | GOVERNING DOCUMENTS ARE LOCATED ON WEBSITE WWW.FOL.ORG. |