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    <Timestamp>2012-07-18T08:21:56-07:00</Timestamp>
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        <BusinessNameLine1>PRECISION ACCOUNTING LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>6565 AMERICAS PKWY NE STE 670</AddressLine1>
        <City>ALBUQUERQUE</City>
        <State>NM</State>
        <ZIPCode>871108172</ZIPCode>
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      <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>
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    <Officer>
      <Name>James Bowman</Name>
      <Title>Treasurer</Title>
      <DateSigned>2012-07-18</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
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    <Preparer>
      <Name>Melissa R Santistevan CPA</Name>
      <Phone>5055635525</Phone>
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    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <AddressChange>X</AddressChange>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>www.fol.org</WebSite>
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      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
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      <InvestmentIncome>15</InvestmentIncome>
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      <OccupancyRentUtilitiesAndMaint>454</OccupancyRentUtilitiesAndMaint>
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      <OtherExpensesTotal>9241</OtherExpensesTotal>
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      <ExcessOrDeficitForYear>-6887</ExcessOrDeficitForYear>
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        <ProgramServiceExpenses>1988</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Purchased a heavy-duty stapler and bound books in several indigenous languages</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>1900</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Renovated space and purchased shelves, tables and chairs for a reading room at a K-9 school in Kakata</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>1955</ProgramServiceExpenses>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Purchased shelves, tables, chairs and shipment of books for a library in a pre-K-9 school on Swaggart Island in Gardnersville</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>1975</ProgramServiceExpenses>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Purchased transmission equipment and supplies. Assisted with transportation of purchased from Monrovia to Kakata.</DescriptionProgramServiceAccom>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Purchased instructional materials for three week K-3 female teachers in Montserrado and Bomi Counties.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Provided support and training for 5 instructors and 15 students in gardening and marketing harvested crops in Kakata</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>1450</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>National Youth Action - Assisted a secondary school in Paynesville City to develop a farming operation that generated income for 52 scholarships for poor students.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Supported 100 farmer in Nimba County to cassava and to develop a local farmers association</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Rise Liberia-Purchase power supply, shelving, carpeting, curtains and seating for library to improve facility</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Corporation for Economic Opportunity- Repair a building, built frames for quilting groups in Caldwell Township, Liberia</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Refugee Place International - Address Maternal mortality amoung Poor and Destitute</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>2000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Recruited and trained 24 mentors to work with students in 18 secondary schools in Nimba County, Liberia. Assisted them in developing their own entrepreneurial skills with a county-wide competition.</DescriptionProgramServiceAccom>
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      </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>
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      <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>
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        <PersonName>Harmon Lisnow</PersonName>
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          <City>Loma</City>
          <State>CO</State>
          <ZIPCode>81524</ZIPCode>
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        <Compensation>0</Compensation>
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        <PersonName>Don Drach</PersonName>
        <AddressUS>
          <AddressLine1>2226 N Madison Stg</AddressLine1>
          <City>Arlington</City>
          <State>VA</State>
          <ZIPCode>22205</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
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        <PersonName>Robert Sharer</PersonName>
        <AddressUS>
          <AddressLine1>6604 Old Chesterbrook Road</AddressLine1>
          <City>McLean</City>
          <State>VA</State>
          <ZIPCode>22101</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>Peter Levitov</PersonName>
        <AddressUS>
          <AddressLine1>3520 South 35th St</AddressLine1>
          <City>Lincoln</City>
          <State>NE</State>
          <ZIPCode>68506</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>Jefferson King</PersonName>
        <AddressUS>
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          <City>Boston</City>
          <State>MA</State>
          <ZIPCode>02119</ZIPCode>
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        <PersonName>Svend E Holsoe</PersonName>
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          <AddressLine1>108 Lansdowne Court</AddressLine1>
          <City>Landsdowne</City>
          <State>PA</State>
          <ZIPCode>19050</ZIPCode>
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        <PersonName>Patricia Hough</PersonName>
        <AddressUS>
          <AddressLine1>34 Plasa St East 1507B</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11238</ZIPCode>
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        <PersonName>Candace Eastman</PersonName>
        <AddressUS>
          <AddressLine1>2394 Mizzen Place</AddressLine1>
          <City>Woodbridge</City>
          <State>VA</State>
          <ZIPCode>22192</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Joseph Crayton</PersonName>
        <AddressUS>
          <AddressLine1>4303 Trenton Road</AddressLine1>
          <City>Chapel Hill</City>
          <State>NC</State>
          <ZIPCode>27517</ZIPCode>
        </AddressUS>
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        <PersonName>Terry Anderson</PersonName>
        <AddressUS>
          <AddressLine1>9039 Slingo Creek Pky 1704</AddressLine1>
          <City>Silver Springs</City>
          <State>MD</State>
          <ZIPCode>209013305</ZIPCode>
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        <Title>Chairman</Title>
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        <PersonName>James Bowman</PersonName>
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          <AddressLine1>324 Amherst Dr SE</AddressLine1>
          <City>Albuquerque</City>
          <State>NM</State>
          <ZIPCode>87106</ZIPCode>
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        <PersonName>Pat McGeorge</PersonName>
        <AddressUS>
          <AddressLine1>2805 E Hemberg Drive</AddressLine1>
          <City>Flagstaff</City>
          <State>AZ</State>
          <ZIPCode>86004</ZIPCode>
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        <Title>Secretary</Title>
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        <Compensation>0</Compensation>
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        <PersonName>Pat Reilly</PersonName>
        <AddressUS>
          <AddressLine1>2674 Five Points Road</AddressLine1>
          <City>Marshall</City>
          <State>VA</State>
          <ZIPCode>20115</ZIPCode>
        </AddressUS>
        <Title>Vice President</Title>
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        <PersonName>Stephanie Vickers</PersonName>
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          <AddressLine1>3107 NE Avenue</AddressLine1>
          <City>Portland</City>
          <State>OR</State>
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          <City>Albuquerque</City>
          <State>NM</State>
          <ZIPCode>87106</ZIPCode>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>Rounding $1</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>Bank Charges $147</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>Information technology $277</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>Dues &amp; Subscriptions $395</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Appeal Letter preparation $3863</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1012</Identifier>
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        <Explanation>Insurance $1344</Explanation>
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      <GeneralExplanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $288</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 10.15</Identifier>
        <ReturnReference>Grants and Similar Amounts Paid In Excess of $5,000.15</ReturnReference>
        <Explanation>| Donee's Name: Early Childhood Educ, Teacher Training | Donee's Address: KTT1 Kakata, Kakata Liberia | Relationship of Donee: Grantee | Cash Amount Given: $10969</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>