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    <Timestamp>2013-04-30T07:11:01-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>PRECISION ACCOUNTING LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>6565 AMERICAS PKWY NE STE 120</AddressLine1>
        <City>ALBUQUERQUE</City>
        <State>NM</State>
        <ZIPCode>871108172</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>521541798</EIN>
      <Name>
        <BusinessNameLine1>Friends of Liberia</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>2025460139</Phone>
      <USAddress>
        <AddressLine1>1812 Monroe NW</AddressLine1>
        <City>Washington</City>
        <State>DC</State>
        <ZIPCode>20010</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>James Bowman</Name>
      <Title>Treasurer</Title>
      <DateSigned>2013-04-30</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>Melissa R Santistevan CPA</Name>
      <PTIN>P00707027</PTIN>
      <Phone>5055635525</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>www.fol.org</WebSite>
      <Organization501c3 referenceDocumentId="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>62099</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>57164</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>2</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>4933</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>620</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>4313</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>61479</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>31326</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>535</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>252</PrintingPublicationsPostage>
      <OtherExpensesTotal>9461</OtherExpensesTotal>
      <TotalExpenses>41574</TotalExpenses>
      <ExcessOrDeficitForYear>19905</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>99326</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>119231</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>99326</BOY>
        <EOY>119231</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>99326</BOY>
        <EOY>119231</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>99326</BOY>
        <EOY>119231</EOY>
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      <PrimaryExemptPurpose>Support education and development relating to Liberia</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>National Youth Action, Inc.- Training for 25 young firls who had been prostitutes with pastry and catering skills.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>1997</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Friends Computer Institute- To train 20 faculty and staff of Phebe Community Lutheran High School in information communication and technology by purchasing material and fuel and paying instructors' stipends and other incidentals.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Imani Houe- Long term organization working with adult literacy, youth, agriculture and health. Grant funds to be used to support its Adult Education program by covering a portion of sewing teacher's salary and purchase 6 sewing machines to be used at two market sites.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>West Africa Youth Agencda against Corrupt Practices- To empower youth by converting a 10 Hectare plot to a rice farm and ssstain it with proceeds.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Education First, Inc.- To purchase instructional materials for math and science teachers at different schools. WOrking with faculty at Tubman University and Liberian math professor in US.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Evangelical Soul Rescue Mission of Africa- To purchase 80 desks for new K-4 school.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Women Care International- Fund a resource reoom for training women and girls with job skills, particularly computer, entrepeneurship and advocacy.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>1970</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Early Childhood Education Teacher Training - Staff for this program were three volunteer members of FOL who are retired teachers. Considerable time was spent updating and training manual which has been used for 10 years now.10 schools were selected to send their principal and 3 teachers to the Kakata Teacher Training institute for 9 days learning: how children learn, classroom environment, behavior management, positive discipline, short and long-term lesson planning, working with parents, evaluation and recorded keeping. FOL instructors then visited the schools and observed how the workshop participants incorporated what they learned into the classroom.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>14941</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>News ServiceSupport news service and list-serve on Liberia by the Liberian Collections Project of the University of Indiana. Accesses more than 1900 persons</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>2400</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
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        <PersonName>Harmon Lisnow</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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        <PersonName>Don Drach</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
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        <PersonName>Robert Sharer</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Peter Levitov</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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        <PersonName>Jefferson King</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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        <PersonName>Svend E Holsoe</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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        <PersonName>Patricia Hough</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
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        <PersonName>Candace Eastman</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
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        <PersonName>Joseph Crayton</PersonName>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
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        <PersonName>Terry Anderson</PersonName>
        <Title>Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>James Bowman</PersonName>
        <Title>Treasurer</Title>
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        <PersonName>Pat McGeorge</PersonName>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Pat Reilly</PersonName>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Stephanie Vickers</PersonName>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <TheBooksAreInCareOf>
        <NamePerson>Jim Bowman</NamePerson>
        <AddressUS>
          <AddressLine1>324 Amherst Dr SE</AddressLine1>
          <City>Albuquerque</City>
          <State>NM</State>
          <ZIPCode>87106</ZIPCode>
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        <TelephoneNumber>5057109477</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
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        <CurrentTaxYearMinus2Years>32370</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>24024</CurrentTaxYearMinus1Year>
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        <Total>153242</Total>
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      <GrossReceiptsFromAdmissions>
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      <AmtsRecdFromDisqualPersons>
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      <Post1975UBTI>
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      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus2Years>298</CurrentTaxYearMinus2Years>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>tELECOMMUNICATIONS $87</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>DC 2 Yr Report $120</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>Bank Charges $159</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>Information technology $213</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>Dues &amp; Subscriptions $395</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Appeal Letter preparation $4163</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1012</Identifier>
        <ReturnReference>Other Expenses.1012</ReturnReference>
        <Explanation>Insurance $1431</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1007</Identifier>
        <ReturnReference>Other Expenses.1007</ReturnReference>
        <Explanation>Conferences, Conventions, and Meetings $2331</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $562</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.2</ReturnReference>
        <Explanation>| Donee's Name: Early Childhood Educ, Teacher Training | Donee's Address: KTT1 Kakata, Kakata Liberia | Relationship of Donee: Grantee | Cash Amount Given: $14959</Explanation>
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