﻿<?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="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-05-14T15:55:04-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>410746749</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CLIFTONLARSONALLEN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>4250 N FAIRFAX DRIVE SUITE 1020</AddressLine1>
        <City>ARLINGTON</City>
        <State>VA</State>
        <ZIPCode>22203</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>132644641</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF THE EARTH (ACTION) INC</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>2022220745</Phone>
      <USAddress>
        <AddressLine1>1100 15TH STREET NW</AddressLine1>
        <City>WASHINGTON</City>
        <State>DC</State>
        <ZIPCode>20005</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ERICH PICA</Name>
      <Title>PRESIDENT</Title>
      <Phone>2022220745</Phone>
      <DateSigned>2014-05-13</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DAVID TRIMNER</Name>
      <PTIN>P00444822</PTIN>
      <Phone>5712279500</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>WWW.FOEACTION.ORG</WebSite>
      <Organization501c typeOf501cOrganization="4">X</Organization501c>
      <GrossReceipts>63889</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>63700</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>189</InvestmentIncome>
      <TotalRevenue>63889</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>15000</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>84133</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>2250</PrintingPublicationsPostage>
      <OtherExpensesTotal>19339</OtherExpensesTotal>
      <TotalExpenses>120722</TotalExpenses>
      <ExcessOrDeficitForYear>-56833</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>55569</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-9816</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>-11080</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>186800</BOY>
        <EOY>192736</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>186800</BOY>
        <EOY>192736</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>131231</BOY>
        <EOY>203816</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>55569</BOY>
        <EOY>-11080</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO IMPROVE THE ENVIRONMENT THOUGH EDUCATION AND POLICY WORK, WITH AN EMPHASIS ON POLLUTION, GLOBAL WARMING, AND ENERGY ISSUES; AND HOW CONGRESS AND THE ADMINISTRATION STAND ON THESE ISSUES.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>CLIMATE SILENCE - FRIENDS OF THE EARTH (ACTION), INC. (AKA D"FOE ACTION") ENGAGED IN A CAMPAIGN DURING THE PRESIDENTIAL ELECTION OF 2012 TO URGE THE CANDIDATES TO BREAK THEIR SILENCE ON ADDRESSING CLIMATE CHANGE. THROUGH ITS ADVERTISING AND SOCIAL MEDIA PRESENCE, PRESIDENT OBAMA EVENTUALLY ADDRESSED CLIMATE ISSUES.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>51666</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>OUTREACH &amp; MEMBERSHIP - FOE ACTION CONDUCTED CANVASSING EFFORTS TO EDUCATE THE PUBLIC IN ALL OF ITS EFFORTS AND INCREASE ITS BASE OF GRASS ROOTS ACTIVITISTS ADVOCATING FOR ENVIRONMENTAL AND SOCIAL WELFARE OF ALL.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>15000</GrantsAndAllocations>
        <ProgramServiceExpenses>33066</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THROUGH ITS AGGRESSIVE CANVASSING EFFORT, FOE ACTION EDUCATED THE PUBLIC AND COLLECTED SIGNATURES ON PETITIONS IN ITS EFFORT TO URGE GROCERS AND RESTAURANTS NOT TO SELL GENETICALLY ENGINEERED SEAFOOD. THE PROGRAM FOCUSED ON SALMON, THE FIRST-EVER GENETICALLY ENGINEERED ANIMAL ALLOWED BY THE FDA TO ENTER THE US FOOD SUPPLY-- WITHOUT LABELING, THEREBY PREVENTING CONSUMERS FROM "VOTING WITH THEIR WALLETS."</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>10275</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>95007</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARGARET GABEL</PersonName>
        <Title>BOARD CHAIR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL J HERZ</PersonName>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANN HOFFMAN</PersonName>
        <Title>BOARD VICE CHAIR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WILLIAM MOORE</PersonName>
        <Title>BOARD TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ED OSANN</PersonName>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ARLIE SCHARDT</PersonName>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ERICH PICA</PersonName>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRENT BLACKWELDER</PersonName>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentId="RetDoc1039500001">0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>5000</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ERICH PICA</NamePerson>
        <AddressUS>
          <AddressLine1>1100 15TH ST NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2022220745</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities referenceDocumentId="RetDoc1039500001">1</EngagePoliticalCmpgnActivities>
    </IRS990EZ>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039500001">
      <PoliticalExpenditures>0</PoliticalExpenditures>
      <VolunteerHours>0</VolunteerHours>
      <AmtOfInternalFundsContributed>0</AmtOfInternalFundsContributed>
      <Sec527PolOrgs>
        <NameOf527Organization>
          <BusinessNameLine1>FOE ACTION PAC</BusinessNameLine1>
        </NameOf527Organization>
        <AddressUS>
          <AddressLine1>1100 15TH ST NW</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <AmtOfContribsRecdDelivered>15000</AmtOfContribsRecdDelivered>
      </Sec527PolOrgs>
      <Form990ScheduleCPartIV>
        <Identifier>ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES:</Identifier>
        <ReturnReference>PART I-A, LINE 1:</ReturnReference>
        <Explanation>FRIENDS OF THE EARTH ACTION PROVIDES EXTRA POLITICAL MUSCLE ON LEGISLATIVE BATTLES HERE IN THE U.S. TO OUR SISTER ORGANIZATION, FRIENDS OF THE EARTH.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INTEREST INCOME 189..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: ADVERTISING. AMOUNT: 801. DESCRIPTION: LIST ACQUISITION. AMOUNT: 3,500. DESCRIPTION: WEB DESIGN. AMOUNT: 14,025. DESCRIPTION: MEETINGS &amp; CONFERENCE CALLS. AMOUNT: 358. DESCRIPTION: TRANSACTION PROCESSING, BANK FEES, CORPORATE FEES. AMOUNT: 655. TOTAL TO FORM 990-EZ, LINE 16: 19,339.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 20</ReturnReference>
        <Explanation>DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: -9,816.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>DESCRIPTION: DUE TO FOE. BEG. OF YEAR AMOUNT: 131,162. END OF YEAR AMOUNT: 176,272. DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 69. END OF YEAR AMOUNT: 15,919. DESCRIPTION: DUE TO C4 AFFILIATE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 11,625.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <Declaration>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.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>