FRIENDS OF LIBERIA INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF LIBERIA INC (EIN 52-1541798)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-09-05
- IRS object ID
- 202322489349300607
- Schema version
- 2022v5.0
- 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 | 2023-09-05T09:42:57-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 2022-01-01 | 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 | 2023-08-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Rebecca | PersonFirstNm |
| Person Last | Martinez | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John S Morlu CPA | PreparerPersonNm |
| PTIN | P01613030 | PTIN |
| Phone | 7035944944 | PhoneNum |
| Preparation | 2023-09-05 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Gross Receipts | $105,227 | 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 | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $105,137 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $90 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| CY Total Revenue | $105,227 | 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 | $0 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $104,686 | CYOtherExpensesAmt |
| CY Total Expenses | $104,686 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $541 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $364,862 | TotalAssetsBOYAmt |
| Total Assets EOY | $365,403 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $364,862 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $365,403 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SUPPORT EDUCATION, HEALTH, AND DEVELOPMENT PROJECTS RELATING TO LIBERIA | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $28,622 | ExpenseAmt |
| Revenue | $32,151 | RevenueAmt |
| Desc | Education: The Friends of Liberia (FOL) Education Committee continued its effortsto support WE-CARE International, a Liberian-based (and operated) NGO based in the greaterMonrovia area. Of the many projects WE-CARE runs, FOL Education Committee provides guidanceand capacity building for the Family Literacy Initiative (FLI). The FLI uses a version of theHIPPY curriculum adapted for Liberia. HIPPY is an international early childhood developmentprogram grounded in the belief that learning begins at home and parents can play a criticalrole as educational partners with schools. It is widely known that children are moresuccessful when parents are engaged in their learning. HIPPY is designed to help parentsprepare their preschool children for success in school and life and to equip parents with thetools, skills, and confidence they need to support their childrens learning at homesuccessfully. WE-CARE successfully completed year 7 of the HIPPY Home Visitors program with 254 children. WE-CARE has also secured funding for another year from COMIC Relief USA.WE-CARE expanded the program this year to a new community Nyemah Town in rural MonstserradoCounty and serves as a centralized meeting place for a few smaller communities in the area.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-plays 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 106 level one learners and 42 level two learners. WE-CARE was also able to expand the ALP to Nyemah Town. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $22,091 | ExpenseAmt |
| Revenue | $5,913 | RevenueAmt |
| Desc | Supported Friends of Liberias Health Team who successfully conducted two (2) continuing professional development workshops (CPD) at Phebe Hospital in January 2022. One workshop was for faculty members from the schools of nursing and midwifery in Liberia and the other workshop was for hospital directors of nursing and midwifery clinicians. The workshops took place over one week and overlapped for one day. This overlap allowed for interaction and dialogue between all attendees. All expenses were paid for attendees, including a per diem. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $20,930 | ExpenseAmt |
| Revenue | $5,790 | RevenueAmt |
| Desc | Covid Relief A special Covid-19 campaign was launched among FOL members and funds were used to send the first shipment of oxygen regulators and 2,000 masks to ten Monrovia area hospitals. A partnership was then forged with Global Health Ministries that allowed two shipments of much needed Covid-19 supplies to clinics and hospitals in Liberia. The shipments were launched in 2021 and received in Liberia in 2022. The Liberian Health Team was helpful in getting these supplies distributed. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $11,315 | ExpenseAmt |
| Revenue | $1,535 | RevenueAmt |
| Desc | Small GrantsThe Friends of Liberia Small Grants Committee reviewed 18 applications during 2022 and selected four applicants to receive small grants. The small grants supported programs in womens leadership, sexual and reproductive health, education for people who are blind, and training teachers. Of these awards, only two programs were scheduled to take place in 2022. The four program were Davis Project for Peace- Educate Women Liberia, Protection Actors Liberia (PAL), Lofa United Blind Association of Liberia (LUBAL), and Africa Community Exchange, Inc. (ACE). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $11,315 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,535 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $82,958 | 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 | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | 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 |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| 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 (9 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 |
|---|---|---|---|---|---|---|---|
| MAXWELL SINES | |||||||
| MEMBERSHIP | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KYLE TWEEDY | |||||||
| SMALL GRANTS | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JO-ANNE M BUTTY | |||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CORI MAUND | |||||||
| HEALTH PROGRAMS | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| EDDIE SOCKER | |||||||
| EDUCATION | 8.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| SALLY ZELONIS | |||||||
| DEVELOPMENT REP | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN MORLU II | |||||||
| TREASURER | 8.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KARLIN SCUDDER | |||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| REBECCA MARTINEZ | |||||||
| CHAIR WOMAN | 10.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| 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 | $105,137 | AllOtherContributionsAmt |
| Total Contributions | $105,137 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $90 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $105,227 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,384 | TotalAmt |
| Management And General | $1,384 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,800 | TotalAmt |
| Program Services | $3,800 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,344 | TotalAmt |
| Management And General | $20,344 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Family & Adult Literacy | $24,822 | $24,822 |
| Small Grants | $11,315 | $11,315 |
| Workshop Exp-Health | $22,091 | $22,091 |
| Covid-Health | $20,930 | $20,930 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,686 | TotalAmt |
| Program Services | $82,958 | ProgramServicesAmt |
| Management And General | $21,728 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,782 | BOYAmt |
| EOY | $297,251 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $68,152 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,080 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $364,862 | BOYAmt |
| EOY | $365,403 | 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 | $364,862 | BOYAmt |
| EOY | $365,403 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $364,862 | BOYAmt |
| EOY | $365,403 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $364,862 | BOYAmt |
| EOY | $365,403 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $541 | 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 Minus3 Years | $233,270 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $259,485 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,137 | CurrentTaxYearAmt |
| Total | $778,298 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $233,270 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $259,485 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,137 | CurrentTaxYearAmt |
| Total | $778,298 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $778,298 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $132 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $90 | CurrentTaxYearAmt |
| Total | $443 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $132 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $90 | CurrentTaxYearAmt |
| Total | $443 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $233,402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $259,569 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,543 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,227 | CurrentTaxYearAmt |
| Total | $778,741 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99940 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99910 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
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 | Edu HealthDevelop | SpecificServicesProvidedTxt |
| Region Total Expenditures | $82,958 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $82,958 | SubtotalSpentAmt |
| Total Spent | $82,958 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Sub-Saharan Africa | RegionTxt |
| Purpose Of Grant | Edication | PurposeOfGrantTxt |
| Cash Grant | $24,822 | CashGrantAmt |
| Manner Of Cash Disbursement | Bank transfers | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
| 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Supplemental Information (Part V, Other) | FormAndLineReferenceDesc |
| Explanation | All programs and small grants partnered with Friends of Liberia (FOL) must submit monthly or quarterly reports that include financial receipts and other forms of verification. All programs agree to unscheduled or short-notice monitoring of their programs in person by qualified FOL members or their designates. Evidence-based results are required for continued program support by FOL. | ExplanationTxt |
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 FILLING. 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 2022. |
| 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 2022. |
| 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. |