<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2020v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-11-12T14:35:52-06:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>221430039</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SOBEL &amp; CO LLC CPA'S</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>293 EISENHOWER PARKWAY</AddressLine1Txt>
        <CityNm>LIVINGSTON</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>070391711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260353036</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE HOGAR RAFAEL AYAU</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>6128031140</PhoneNum>
      <USAddress>
        <AddressLine1Txt>939 W NORTH AVENUE NO 750</AddressLine1Txt>
        <CityNm>CHICAGO</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60642</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CAROL KAROS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6128031140</PhoneNum>
      <SignatureDt>2021-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CAROL</PersonFirstNm>
        <PersonLastNm>KAROS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIDGET HARTNETT</PreparerPersonNm>
      <PTIN>P01429163</PTIN>
      <PhoneNum>9739949494</PhoneNum>
      <PreparationDt>2021-11-12</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.FRIENDSOFTHEHOGAR.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>104950</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>104948</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>2</OtherRevenueTotalAmt>
      <TotalRevenueAmt>104950</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>72557</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6407</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>3483</OtherExpensesTotalAmt>
      <TotalExpensesAmt>82447</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22503</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>41059</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>63562</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40294</BOYAmt>
        <EOYAmt>63562</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>765</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>41059</BOYAmt>
        <EOYAmt>63562</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>41059</BOYAmt>
        <EOYAmt>63562</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ORGANIZED TO PROVIDE FINANCIAL ASSISTANCE TO FORMER RESIDENTS OF THE HOGAR RAFAEL AYAU ORPHANAGE AND OTHER GUATEMALAN CHILDREN AND YOUNG ADULTS BY SUPPORTING THE PROGRAMS, ACTIVITIES, AND RESIDENTS OF SAN MIGUEL DEL LAGO ("SAN MIGUEL") AND THE CASA DE CULTURA Y MISERICORDIA RAFAEL AYAU (THE "CASA").</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE FINANCIAL ASSISTANCE TO FORMER RESIDENTS OF THE HOGAR RAFAEL AYAU ORPHANAGE AND OTHER GUATEMALAN CHILDREN AND YOUNG ADULTS BY SUPPORTING THE PROGRAMS, ACTIVITIES, AND RESIDENTS OF SAN MIGUEL DEL LAGO ("SAN MIGUEL") AND THE CASA DE CULTURA Y MISERICORDIA RAFAEL AYAU (THE "CASA"). SAN MIGUEL IS LOCATED AT THE ORTHODOX CHRISTIAN MONASTERY OF THE HOLY TRINITY AND SERVES AS A RESIDENCE FOR FEMALES WHO HAVE REACHED THE AGE OF MAJORITY AND PREVIOUSLY RESIDED AT THE HOGAR RAFAEL AYAU ORPHANAGE. THE CASA IS LOCATED IN THE HEART OF GUATEMALA CITY, GUATEMALA (ZONE 1), AND IS THE PRINCIPAL PLACE OF BUSINESS FOR VARIOUS CHARITABLE, EDUCATIONAL, AND SOCIAL SERVICES, INCLUDING: (I) A RESIDENCE FOR MALES WHO HAVE REACHED THE AGE OF MAJORITY AND PREVIOUSLY RESIDED AT THE HOGAR RAFAEL AYAU ORPHANAGE; (II) A TRADE SCHOOL (ESCUELA TECNICA MUNICIPAL) OPERATED BY THE LOCAL MUNICIPALITY; (III) A SPECIAL EDUCATION SCHOOL (ESCUELA OFICIAL URBANA MIXTA DE EDUCACION ESPECIAL) OPERATED BY THE MINISTRY OF EDUCATION; (IV) AN ONLINE UNIVERSITY (INSTITUTO DE ESTUDIOS INTERDISCIPLINARIOS RAFAEL AYAU (IEIRA)) THAT OFFERS COURSES IN SPANISH; AND (V) AN ORTHODOX CHRISTIAN PARISH (IGLESIA DE LA SANTA TRANSFIGURACION).</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>72557</GrantsAndAllocationsAmt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
        <ProgramServiceExpensesAmt>72557</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>72557</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIA CALDERON</PersonNm>
        <TitleTxt>DIRECTOR, EFFECTIVE 7/15/2020</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MYRNA MARTIN</PersonNm>
        <TitleTxt>DIRECTOR, EFFECTIVE 7/15/2020</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN MAGAN</PersonNm>
        <TitleTxt>PRESIDENT, RESIGNED 6/6/2020</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN P DUBRUILLE</PersonNm>
        <TitleTxt>SECRETARY/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA MOSLENER</PersonNm>
        <TitleTxt>DIRECTOR, RESIGNED 9/2/2020</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL KAROS</PersonNm>
        <TitleTxt>PRESIDENT, EFFECTIVE 6/6/2020</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>939 W NORTH AVENUE NO 750</AddressLine1Txt>
          <CityNm>CHICAGO</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>60642</ZIPCd>
        </USAddress>
        <PhoneNum>6128031140</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>306848</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>207070</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>279865</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150100</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>104948</CurrentTaxYearAmt>
        <TotalAmt>1048831</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>306848</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>207070</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>279865</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150100</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>104948</CurrentTaxYearAmt>
        <TotalAmt>1048831</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>181736</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>867095</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>21</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>24</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>331</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>185</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>516</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>1049371</TotalSupportAmt>
      <PublicSupportCY170Pct>0.82630</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.83470</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME . AMOUNT: 2.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANTS AND OTHER ASSISTANCE TO FOREIGN ORGANIZATIONS. GRANTEE NAME: HOGAR RAFAEL AYAU (10/30/20) SAN MIGUEL DEL GRANTEE NAME: HOGAR RAFAEL AYAU (10/30/20) SAN MIGUEL DEL. GRANTEE ADDRESS: 16 CALLE 3-61, ZONE 1 01001 GUATEMALA. GRANTEE RELATIONSHIP: MEMBER, ABBESS INES, A NUN RESIDING IN GUATEMALA, OVERSEES THE OPERATIONS.. AMOUNT GIVEN: 72,557.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 3,483.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INVESTMENTS. BEG. OF YEAR AMOUNT: 765. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
