FRIENDS OF LIBERIA INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF LIBERIA INC (EIN 52-1541798)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-05-07
IRS object ID: 202631279349301768
Schema version: 2025v4.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-07T09:55:57-06:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	824700083	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Pure Foods Management Mid Atlantic	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7237 Hanover Pkwy Suite C	AddressLine1Txt
City	Greenbelt	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	20770	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	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)
In Care Of	% Rebecca Martinez	InCareOfNm
Business Name Control	FRIE	BusinessNameControlTxt
Phone	5712173083	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2440 Virginia Ave NW STE D1007	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	8162078960	PhoneNum
Signature	2026-04-15	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MUHAMMAD SHARF ELAHI	PreparerPersonNm
PTIN	P03239408	PTIN
Phone	2405993605	PhoneNum
Preparation	2026-05-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Rebecca Martinez	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3653 Redondo Drive	AddressLine1Txt
City	Lafayette	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47905	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$137,481	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	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	28	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$120,960	PYContributionsGrantsAmt
CY Contributions Grants	$123,834	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$13,647	CYInvestmentIncomeAmt
PY Other Revenue	$5,380	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$126,340	PYTotalRevenueAmt
CY Total Revenue	$137,481	CYTotalRevenueAmt
CY Grants And Similar Paid	$112,900	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	$6,449	CYTotalFundraisingExpenseAmt
PY Other Expenses	$57,237	PYOtherExpensesAmt
CY Other Expenses	$53,115	CYOtherExpensesAmt
PY Total Expenses	$57,237	PYTotalExpensesAmt
CY Total Expenses	$166,015	CYTotalExpensesAmt
PY Revenues Less Expenses	$69,103	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$28,534	CYRevenuesLessExpensesAmt
Total Assets BOY	$440,104	TotalAssetsBOYAmt
Total Assets EOY	$411,570	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$440,104	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$411,570	NetAssetsOrFundBalancesEOYAmt
Mission	SUPPORT EDUCATION, HEALTH, AND DEVELOPMENT PROJECTS RELATING TO LIBERIA	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$112,900	ExpenseAmt
Revenue	$30,994	RevenueAmt
Desc	The Friends of Liberia (FOL) Education Committee continued its support of WE-CARE International,a Liberian-led nonprofit based in the greater Monrovia area. The Committee provides technical guidance, capacity building, monitoring and evaluation support, and financial assistance for WE-CAREs Family Literacy Initiative (FLI).In 2025, FLI continued to serve 5 communities through its two components: the Home Instruction for Parents of Preschool Youngsters (HIPPY) Home Visitors Program and the Adult Literacy Program (ALP) The HIPPY Home Visitors program uses a culturally adaptive HIPPY curriculum to provide parents with training, educational activity packets,and other resources to help improve theirchild/rens literacy and school readiness. The training and resources are delivered by home visitors employed by WE-CARE.In 2025, FLI celebrated its 10th year of The HIPPY Home Visiting Program,having 218 families complete the program.The program worked with 233 children, and an additional 76 children (siblings and relatives) in families benefited from the HIPPY at-home model. The Adult Literacy Program (ALP), which complements HIPPY complements, provided group-based instruction in English literacy and numeracy completed its 6th year of services. ALP provides two levels of services.Level one is for parents with very little literacy, and Level two is a continuation designed for parents who already have some basic literacy skills.In 2025, 84 learners successfully completed the program, including 60 in Level 1 and 24 in Level 2. FOLs Education Committee continued to expand its longitudinal tracking of program graduates and supported ongoing curriculum contextualization for Liberian learners. The program conducted graduation exercises for participating families and engaged an external evaluator to carry out endline assessments,including the Bracken School Readiness Assessment for children.These findings were shared in a a one-pager, and a chapter publication by 2025. The FLI program continues to expand access to early childhood education and strengthen family literacy in underserved communities through its partnership between WE-CARE International and Education Committee of Friends of Liberia.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$39,833	ExpenseAmt
Revenue	$9,287	RevenueAmt
Desc	In 2025, the Friends of Liberia Small Grants Committee played a critical role in strengthening Liberias local development ecosystem during a year marked by significant cuts to U.S. foreignassistance. The Committee received 172 applications and funded 15 community-led projects across six counties, awarding over $25,000 in grants and reaching more than 30,000 beneficiaries. Supported initiatives spanned education, health, economic empowerment, sanitation, infrastructure, peacebuilding, and psychosocial support, with measurable outcomes including increased school attendance, improved menstrual health knowledge, reduced waterborne illness, enhanced road safety compliance, strengthened agricultural livelihoods, and improved access to safe learning and healthcare environments. Beyond funding,Small Grantsdeepened its commitment to transparency and capacity building by implementing a structured evaluation rubric, strengthening its three-phase monitoring and evaluation framework, providing tailored applicant feedback and office hours, launching a quarterly newsletter distributed to 190 organizations, and creating a WhatsApp community for peer connection. Together, these efforts reflecta holistic approachthat combines flexible funding, accountability, and network-building to advance resilient, community-driven development in Liberia.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Revenue	$25,811	RevenueAmt
Desc	Since 2020 the Liberian Health Team has been offering continuing professional development workshops with the financial support of Friends of Liberia.These continuing professional development workshops not only enable both faculty and clinical nurses and midwives around Liberia to continually update and expand their knowledge, skills,attitudes and enhance evidence-based practices throughout Liberia,it also allows them to lead efforts to improve the Liberian healthcare delivery system.Since 2022,it has been determined that a majority of workshop participants have shared workshop resources in their respective institutions either through uploading of workshop resources on to personal or institutional computers or more formally through organized workshops.This facilitates the circulation of evidence-based practices throughout the Liberian health care system. With the support of the US Health Team of the Friends of Liberia and Global Giving,FOLs Liberian Health Team (LHT) conducted a three-day workshop for nursing/midwifery faculty and a three-day workshop for practicing nurses/midwives in January 2025.The 2025 workshops were again held at Phebe Hospital from January 6 through January 10, 2025. FOLs Liberian Health Team (LHT) conducted a three-day workshop for nursing/midwifery faculty and a three-day workshop for practicing nurses/midwives in January 2025. In-service training was provided to nursing/midwifery faculty and practicing nurses/midwives to provide evidence-informed and context relevant continuing professional development (CPD) training to support their professional development and improve ongoing practice.In addition,the workshops offered the opportunity for health professionals from across Liberia to share experiences,concerns and successes in their work. Workship objectives included that the nursing/midwifery faculty would be competent in writing well formatted learning objectives and be knowledgeable and competent in evaluating their own institutional programs. Additionally,practicing nurses/midwives would be effective in handling postpartum hemorrhage,eclampsia, and birth aphasias which are among the causes of maternal-infantsmorbidities and mortalities in Liberia.These topics were the focus of the midwifery experts during our 2025 workshop.Through these efforts FOL,through the LHT,is helping the Liberian government in its objectives to reduce maternal-infantsmorbidities and mortalities in Liberia. An additional planned component of the workshop was that the participants would share what they had learned with the staff at the clinics and hospitals where they were based.Consequently,the LHT was able to report several follow-up training events: 1.At Kolahum Hospital in Upper Lofa County, during a day long training, 26 staff were provided refreshing training in pre-eclampsia and eclampsia. 2.At F J.Grant Hospital in Sinoe County,20 staff were provided an in-service training that included post-partum hemorrhage, eclampsia, and birth asphyxia. 3.At Government Hospital, Buchanan, Grand Bassa,25 staff were retrained in post-partum hemorrhage, eclampsia, and birth asphyxia. 4. At Rally Time Hospital in Grand Kru County,9 staff were trained in workplace ethics.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$152,733	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	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	Yes (true)	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
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	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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	Accountipro LLC	PersonNm
Phone	3025977868	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 Silverside Road	AddressLine1Txt
City	Wilmington	CityNm
State Abbreviation	DE	StateAbbreviationCd
ZIP	19806	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Sarah Morrison
Co-Vice President	8.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Ashley Salazar
Secretary	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Craig Cooper
Communications Coordinator	8.00	0.00	Yes (X)		$0	$0	$0
Sally Zelonis
Development Representative	10.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Eddie Socker
Education Co-Representative	8.00	0.00	Yes (X)		$0	$0	$0
Janet Gross
Health Programs Co-Representative	5.00	0.00	Yes (X)		$0	$0	$0
Jo-Anne Manswell Butty
Members-At-Large	5.00	0.00	Yes (X)		$0	$0	$0
Preston Tulay
Members-At-Large	2.00	0.00	Yes (X)		$0	$0	$0
Brenna Da-Tokpah
Education Co-Representative	8.00	0.00	Yes (X)		$0	$0	$0
Madison Collins
Small Grants Representative	8.00	0.00	Yes (X)		$0	$0	$0
Cori Maund
Health Programs Co-Representative	5.00	0.00	Yes (X)		$0	$0	$0
Mike Arden
Membership Coordinator	4.00	0.00	Yes (X)		$0	$0	$0
Don Drach
Co-Vice President	8.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Rebecca Martinez
President	10.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
William S Ringler
Treasurer	8.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Accountipro LLC
Bookkeeper	0.00	0.00		Yes (X)	$0	$0	$0

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	$123,834	AllOtherContributionsAmt
Total Contributions	$123,834	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,647	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,647	RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$137,481	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,647	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$112,900	TotalAmt
Program Services	$112,900	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$811	TotalAmt
Management And General	$811	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,405	TotalAmt
Management And General	$3,405	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,179	TotalAmt
Management And General	$1,179	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,438	TotalAmt
Management And General	$1,438	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	FundraisingFundraisingAmt	Program ServicesProgramServicesAmt
Fundraising Expenses	$6,449	$6,449
Small Grants	$39,833		$39,833

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$166,015	TotalAmt
Program Services	$152,733	ProgramServicesAmt
Management And General	$6,833	ManagementAndGeneralAmt
Fundraising	$6,449	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$192,416	BOYAmt
EOY	$150,252	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$68,424	BOYAmt
EOY	$68,434	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$100,000	BOYAmt
EOY	$103,643	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$79,264	BOYAmt
EOY	$89,241	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$440,104	BOYAmt
EOY	$411,570	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	$440,104	BOYAmt
EOY	$411,570	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$440,104	BOYAmt
EOY	$411,570	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$440,104	BOYAmt
EOY	$411,570	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$28,534	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

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	$180,406	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$105,137	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$89,330	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$120,960	CurrentTaxYearMinus1YearAmt
Current Tax Year	$123,834	CurrentTaxYearAmt
Total	$619,667	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$180,406	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$105,137	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$89,330	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$120,960	CurrentTaxYearMinus1YearAmt
Current Tax Year	$123,834	CurrentTaxYearAmt
Total	$619,667	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$619,667	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$137	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$90	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$442	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$128	CurrentTaxYearMinus1YearAmt
Current Tax Year	$27	CurrentTaxYearAmt
Total	$824	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$137	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$90	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$442	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$128	CurrentTaxYearMinus1YearAmt
Current Tax Year	$27	CurrentTaxYearAmt
Total	$824	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$180,543	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$105,227	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$89,772	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$121,088	CurrentTaxYearMinus1YearAmt
Current Tax Year	$123,861	CurrentTaxYearAmt
Total	$620,491	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99870	PublicSupportCY509Pct
Public Support PY509	0.99880	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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$79,264	BeginningYearBalanceAmt
Investment Earnings Or Losses	$9,977	InvestmentEarningsOrLossesAmt
End Year Balance	$89,241	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$54,012	BeginningYearBalanceAmt
Contributions	$20,000	ContributionsAmt
Investment Earnings Or Losses	$5,252	InvestmentEarningsOrLossesAmt
End Year Balance	$79,264	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$50,000	ContributionsAmt
Investment Earnings Or Losses	$4,012	InvestmentEarningsOrLossesAmt
End Year Balance	$54,012	EndYearBalanceAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	CD Investment	Desc
Book Value	$103,643	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$103,643	TotalBookValueSecuritiesAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

Field	Value	IRS element (for citing)
Desc	Endowment Fund Investment	Desc
Book Value	$89,241	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$89,241	TotalBookValueProgramRltdAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Other Explanation	FormAndLineReferenceDesc
Explanation	Friends of Liberias Endowment Funds are held at the Greater Washington Community FoundationWhy did FOL create these endowment funds? Endowments are funds that an organization sets aside in investments where they can accrue value to ensure the long-term financial stability of the organization. It means that our endowment funds can help us plan for a more robust future that will help provide us financial security and flexibility. It is the hope with this stability and flexibility, FOL will be better able to fulfill our mission and programming in Liberia.The Friends of Liberia Legacy Circle FundThe primary mission of this Fund is To connect and engage interested parties in Liberia topositively affect Liberia and Liberians through education, economic,and humanitarian programs and through advocacy efforts.Friends of Liberia Emergency FundThis fund, will help Liberia in times of emergency such as Ebola, Covid, Civil War, environmental destruction, natural disasters, or such that provide challenges to daily living in Liberia.	ExplanationTxt

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	$152,733	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Spent	$152,733	SubtotalSpentAmt
Total Spent	$152,733	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Sub-Saharan Africa	RegionTxt
Purpose Of Grant	Family & Adult Literacy	PurposeOfGrantTxt
Cash Grant	$112,900	CashGrantAmt
Manner Of Cash Disbursement	Bank EFT for exp	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	Before submission, a draft of the filing is circulated to the organizations officers and directors for review. This process ensures that all financial data and program service descriptions are thoroughly verified for accuracy and completeness
Conflict of interest policy compliance Part VI line 12c	Each year, the Board of Directors conducts a formal review to identify and address any actual or perceived conflicts of interest. In 2025, any such instances involving the CEO or CAO were promptly investigated and appropriately resolved by the Board, in alignment with the organizations commitment to transparency and ethical governance.
CEO executive director top management comp Part VI line 15a	As part of the annual review process, the Board of Directors thoroughly considers relevant matters, with all substantiation, deliberations, and decision-making procedures documented in the official board meeting minutes. No compensation was provided to board members in 2025
Other officer or key employee compensation Part VI line 15b	The Board of Directors conducts an annual review, with all substantiation, deliberations, and decision-making processes carefully documented in the official meeting minutes. No compensation was provided to Board members in 2025.
Form 990 availability to public Part VI line 18	Friends of Liberia (FOL) is a non-governmental, non-profit organization dedicated to making a positive impact on Liberia and its people through the funding of educational, social, economic, and humanitarian initiatives. The completed Form 990 is imaged and can be accessed for viewing on our website at www.fol.org.
Governing documents etc available to public Part VI line 19	The governing documents of Friends of Liberia are available for review on our website at www.fol.org.