BETA

FRIENDS OF UFM INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF UFM INC (EIN 27-2852264)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-21
IRS object ID
202432959349301528
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-21T12:36:41-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260794367PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1UHY ADVISORS MID-ATLANTIC INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17900 WESTPARK DR SUITE T420AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN272852264EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF UFM INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone3056065939PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1CO UHY 7900 WESTPARK DRIVE T420AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIEL GREENPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7038932660PhoneNum
Signature2024-08-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY P HAYDENPreparerPersonNm
PTINP00057870PTIN
Phone7038932660PhoneNum
Preparation2024-08-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDANIEL GREENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O UHY 7900 WESTPARK DRIVE T420AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$521,474GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressFOUFM.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO SUPPORT THE WORK OF UNIVERSIDAD FRANCISCO MARROQUIN OF GUATEMALA CITY, GUATEMALA ... ...TO TEACH AND DISSEMINATE THE ETHICAL, LEGAL, AND ECONOMIC PRINCIPLES OF A SOCIETY OF FREE AND RESPONSIBLE PERSONS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$587,329PYContributionsGrantsAmt
CY Contributions Grants$519,618CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$74CYInvestmentIncomeAmt
PY Other Revenue$972PYOtherRevenueAmt
CY Other Revenue$1,782CYOtherRevenueAmt
PY Total Revenue$588,301PYTotalRevenueAmt
CY Total Revenue$521,474CYTotalRevenueAmt
PY Grants And Similar Paid$498,586PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$527,388CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$17,943PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,694CYTotalFundraisingExpenseAmt
PY Other Expenses$82,012PYOtherExpensesAmt
CY Other Expenses$78,438CYOtherExpensesAmt
PY Total Expenses$598,541PYTotalExpensesAmt
CY Total Expenses$605,826CYTotalExpensesAmt
PY Revenues Less Expenses-$10,240PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$84,352CYRevenuesLessExpensesAmt
Total Assets BOY$140,664TotalAssetsBOYAmt
Total Assets EOY$72,174TotalAssetsEOYAmt
Total Liabilities BOY$34,178TotalLiabilitiesBOYAmt
Total Liabilities EOY$50,040TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$106,486NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$22,134NetAssetsOrFundBalancesEOYAmt
MissionTO SUPPORT THE WORK OF UNIVERSIDAD FRANCISCO MARROQUIN OF GUATEMALA CITY, GUATEMALA TO TEACH AND DISSEMINATE THE ETHICAL, LEGAL, AND ECONOMIC PRINCIPLES OF A SOCIETY OF FREE AND RESPONSIBLE PERSONSMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$211,346ExpenseAmt
Grant$211,346GrantAmt
DescITA SCHOLARSHIP PROGRAMS: THE ORGANIZATION PROVIDES FUNDING FOR SCHOLARSHIP PROGRAMS AT UFM (ITA IS A SPANISH ACRONYM MEANING "PROMOTING ACADEMIC TALENT") THAT SEEK TO IDENTIFY THE POOREST, MOST HIGHLY QUALIFIED & MOTIVATED STUDENTS IN GUATEMALA IN ORDER TO MAKE IT POSSIBLE FOR THEM TO EARN AN UNDERGRADUATE DEGREE. THE PROGRAMS INCLUDE SCHOLARSHIPS FOR: LAW STUDENTS; THE ADOLFO LAU SCHOLARSHIP PROGRAM NAMED AFTER A LONG-TIME UFM PROFESSOR OF ARCHITECTURE THAT PASSED AWAY IN 2012; THE INSTITUTE OF POLITICAL STUDIES & INTERNATIONAL RELATIONS (EPRI); THE MANUEL F. AYAU SOCIETY, WHICH WAS ESTABLISHED BY UFM TO HONOR THE LEGACY OF MANUEL F. AYAU & SUPPORTS SCHOLARS & PROFESSORSHIPS; & OTHER SCHOLARSHIPS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$149,187ExpenseAmt
Grant$149,187GrantAmt
Revenue$1,782RevenueAmt
DescANTIGUA FORUM GATHERS POLITICAL REFORMERS, ENTREPRENEURS, AND EXPERTS FROM AROUND THE WORLD TO WORK ON PROJECTS THAT FIND REAL SOLUTIONS TO REAL PROBLEMS. AT EACH EVENT, PARTICIPANTS FROM UP TO TWO DOZEN COUNTRIES WORK IN SMALL GROUPS, GUIDED BY TRAINED FACILITATORS, TO HELP PROJECT OWNERS COME UP WITH CONCRETE ACTION PLANS. THERE ARE NO LECTURES, JUST PRODUCTIVE ENCOUNTERS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$166,855ExpenseAmt
Grant$166,855GrantAmt
DescOTHER PROGRAMS AND ONE-TIME PROJECTS: FRIENDS PROVIDES SUPPORT TO ADMINISTER OTHER PROGRAMS AND ONE-TIME OR SPECIAL PROJECT SUPPORT TO UFM. FRIENDS MADE GENERAL SUPPORT GRANTS OF $104,962 IN THE YEAR ENDED DECEMBER 31, 2023, TO UFM TO BE ADMINISTERED BY THE UFM PRESIDENT'S OFFICE AT THE DISCRETION OF THE UFM PRESIDENT. FRIENDS ALSO MADE A $46,000 GRANT IN THE YEAR ENDED DECEMBER 31, 2023, TO UFM TO SUPPORT THE GIS NEXT GREAT ADVENTURE ("NGA") FELLOWSHIP, IN HONOR TO GIANCARLO IBARGEN SEGOVIA, AND OPERATED BY UFM ACTONMBA AS AN OPPORTUNITY TO DIFFERENTIATE UFM FROM ALL OTHER UNIVERSITIES THAT CLAIM TO SUPPORT ENTREPRENEURSHIP. IN ADDITION, DURING 2023, FRIENDS MADE $15,893 IN OTHER SMALL GRANTS TO UFM FOR OTHER PROGRAMS AND PROJECTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$527,388TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCTStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNVStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UHY LLPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7038932660PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17900 WESTPARK DRIVE T420AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
VIDAR JORGENSEN
DIRECTOR2.00Yes (X)$0$0$0
DANIEL GREEN
TREASURER/SECRETARY2.00Yes (X)$0$0$0Yes (X)
RODOLFO MILANI
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
HUGO DIAZ
DIRECTOR2.00Yes (X)$0$0$0
LUIS ANTONIO SAMAYOA
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$953FederatedCampaignsAmt
Fundraising$3,678FundraisingAmt
All Other Contributions$514,987AllOtherContributionsAmt
Total Contributions$519,618TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$74TotalRevenueColumnAmt
Exclusion$74ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$1,782FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$3,678ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,782TotalRevenueColumnAmt
Exclusion$1,782ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$521,474TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,856ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$527,388TotalAmt
Program Services$527,388ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$48,810TotalAmt
Management And General$48,810ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$18,000TotalAmt
Management And General$18,000ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,174TotalAmt
Management And General$7,174ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,694TotalAmt
Fundraising$2,694FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$686TotalAmt
Management And General$686ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,074TotalAmt
Management And General$1,074ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$605,826TotalAmt
Program Services$527,388ProgramServicesAmt
Management And General$75,744ManagementAndGeneralAmt
Fundraising$2,694FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$131,398BOYAmt
EOY$64,531EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,200BOYAmt
EOY$5,559EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$378BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,688BOYAmt
EOY$2,084EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$140,664BOYAmt
EOY$72,174EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$11,865BOYAmt
EOY$14,922EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$22,313BOYAmt
EOY$35,118EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$34,178BOYAmt
EOY$50,040EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$62,878BOYAmt
EOY$15,098EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$43,608BOYAmt
EOY$7,036EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$106,486BOYAmt
EOY$22,134EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$140,664BOYAmt
EOY$72,174EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$84,352ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,067,397CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,252,507CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,207,196CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$587,329CurrentTaxYearMinus1YearAmt
Current Tax Year$519,618CurrentTaxYearAmt
Total$4,634,047TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,067,397CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,252,507CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,207,196CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$587,329CurrentTaxYearMinus1YearAmt
Current Tax Year$519,618CurrentTaxYearAmt
Total$4,634,047TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$301,777SubstantialContributorsTotAmt
Public Support Total170$4,332,270PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$155CurrentTaxYearMinus3YearsAmt
Current Tax Year$74CurrentTaxYearAmt
Total$231TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$972CurrentTaxYearMinus1YearAmt
Current Tax Year$1,782CurrentTaxYearAmt
Total$2,754TotalAmt
FieldValueIRS element (for citing)
Total Support$4,637,032TotalSupportAmt
Gross Receipts Rltd Activities$24,354GrossReceiptsRltdActivitiesAmt
Public Support CY1700.93430PublicSupportCY170Pct
Public Support PY1700.88690PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$36,407BeginningYearBalanceAmt
Contributions$385,849ContributionsAmt
Investment Earnings Or Losses$0InvestmentEarningsOrLossesAmt
Grants Or Scholarships$376,164GrantsOrScholarshipsAmt
Other Expenditures$0OtherExpendituresAmt
Administrative Expenses$44,615AdministrativeExpensesAmt
End Year Balance$1,477EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$34,756BeginningYearBalanceAmt
Contributions$437,063ContributionsAmt
Grants Or Scholarships$351,016GrantsOrScholarshipsAmt
Other Expenditures$972OtherExpendituresAmt
Administrative Expenses$83,424AdministrativeExpensesAmt
End Year Balance$36,407EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,250BeginningYearBalanceAmt
Contributions$1,218,552ContributionsAmt
Investment Earnings Or Losses-$225InvestmentEarningsOrLossesAmt
Grants Or Scholarships$1,037,092GrantsOrScholarshipsAmt
Administrative Expenses$152,729AdministrativeExpensesAmt
End Year Balance$34,756EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$239,000BeginningYearBalanceAmt
Contributions$1,053,638ContributionsAmt
Investment Earnings Or Losses$24InvestmentEarningsOrLossesAmt
Grants Or Scholarships$1,252,143GrantsOrScholarshipsAmt
Administrative Expenses$34,269AdministrativeExpensesAmt
End Year Balance$6,250EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$1,001,635ContributionsAmt
Investment Earnings Or Losses-$78InvestmentEarningsOrLossesAmt
Grants Or Scholarships$735,936GrantsOrScholarshipsAmt
Other Expenditures$47OtherExpendituresAmt
Administrative Expenses$26,574AdministrativeExpensesAmt
End Year Balance$239,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Term Endowment Balance EOY1.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$524,009TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$2,535DonatedServicesAndUseFcltsAmt
Revenue Not Reported$2,535RevenueNotReportedAmt
Revenue Subtotal$521,474RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$521,474TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$608,361TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$2,535DonatedServicesUseFcltsAmt
Expenses Not Reported$2,535ExpensesNotReportedAmt
Expenses Subtotal$605,826ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$605,826TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFRIENDS IS REQUIRED TO MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN INCOME TAX POSITIONS FRIENDS HAS TAKEN IN THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION OR EXPECTS TO TAKE ON AN INCOME TAX RETURN. FRIENDS RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN INCOME TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAX AUTHORITIES. FRIENDS RECORDED NO LIABILITY FOR UNCERTAIN INCOME TAX POSITIONS FOR ANY OPEN TAX YEARS.ExplanationTxt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtRegion Total ExpendituresRegionTotalExpendituresAmtSpecific Services ProvidedSpecificServicesProvidedTxt
CENTRAL AMERICA01CONTRACTOR EXPENSES$18,000
CENTRAL AMERICA00OFFICE EXPENSES$29
CENTRAL AMERICA00PROGRAM SERVICES AND GRANTS$527,388TO SUPPORT WORK OF UNIVERSIDAD FRANCISCO MARROQUIN, "UFM". INCLUDES SUPPORT OF THE ANTIGUA FORUM, THE ITA SCHOLARSHIP PROGRAMS, AND OTHER PROGRAMS AND PROJECTS OF THE ORGANIZATION.
CENTRAL AMERICA00REGISTRATION FEES$272
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees1SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee1TotalEmployeeCnt
Subtotal Spent$545,689SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$545,689TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionCENTRAL AMERICARegionTxt
Purpose Of GrantEDUCATIONAL PURPOSES - SUPPORT OF THE ANTIGUA FORUM, THE ITA SCHOLARSHIP PROGRAMS, AND OTHER PROGRAMS AND PROJECTS OF THE ORGANIZATION.PurposeOfGrantTxt
Cash Grant$527,388CashGrantAmt
Manner Of Cash DisbursementWIRE TRANSFERMannerOfCashDisbursementTxt
Non Cash Assistance$0NonCashAssistanceAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTS TO UNIVERSIDAD FRANCISCO MARROQUIN, GUATEMALA, C.A. ARE ONLY MADE UPON SPECIFIC REQUESTS FOR PROPOSED USES, SUCH AS SCHOLARSHIPS, LECTURESHIPS, ON-LINE MEDIA PRESENTATIONS, CONFERENCES AND FORUMS, AND EDUCATIONAL RELATED PROJECTS AND SUPPORT. GRANTS ARE APPROVED BY THE ORGANIZATION'S BOARD, DOCUMENTED IN THE ORGANIZATION'S MINUTES, AND REPORTS DOCUMENTING ACTIVITIES AND USES OF FUNDS GRANTED ARE REQUESTED FROM UFM AND REVIEWED. SITE VISITS ARE ALSO MADE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION PROVIDED A COMPLETE COPY OF THIS FORM 990, INCLUDING SCHEDULES, TO THE BOARD OF DIRECTORS INCLUDING THE TREASURER/SECRETARY AND PRESIDENT OF ITS GOVERNING BODY BEFORE FILING THIS RETURN.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS ENFORCED REGULARLY AND CONSISTENTLY, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. THE BOARD'S DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE PROCEDURES FOR ADDRESSING CONFLICT OF INTEREST INCLUDE AN INTERESTED PERSON BEING GIVEN THE OPPORTUNITY TO MAKE A PRESENTATION TO THE BOARD OF DIRECTORS MEETING, AFTER WHICH THE BOARD DISCUSSES AND VOTES ON THE ARRANGEMENT. IF THE CHAIRPERSON OF THE BOARD OF DIRECTORS DEEMS IT APPROPRIATE, HE OR SHE CAN APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE ALTERNATIVES TO THE PROPOSED TRANSACTION ARRANGEMENT.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES THE FORM 990 AVAILABLE ON ITS WEBSITE, HOWEVER THE FORM 1023 IS AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, AVAILABLE FOR PUBLIC INSPECTION.

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