﻿<?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="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-14T08:05:49-05:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CLIFTONLARSONALLEN LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>2900 SOUTH QUINCY ST SUITE 150</AddressLine1>
        <City>ARLINGTON</City>
        <State>VA</State>
        <ZIPCode>22206</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>132644641</EIN>
      <Name>
        <BusinessNameLine1>FRIENDS OF THE EARTH (ACTION) INC</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>2027837400</Phone>
      <USAddress>
        <AddressLine1>1100 15TH STREET NW NO 1100</AddressLine1>
        <City>WASHINGTON</City>
        <State>DC</State>
        <ZIPCode>20005</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ERICH PICA</Name>
      <Title>PRESIDENT</Title>
      <Phone>2027837400</Phone>
      <DateSigned>2012-05-09</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ROBERT CASEY</Name>
      <Phone>7039985100</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc10046300000 RetDoc1051800001">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>WWW.FOEACTION.ORG</WebSite>
      <Organization501c typeOf501cOrganization="4">X</Organization501c>
      <GrossReceipts>166255</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>82875</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>81831</ProgramServiceRevenue>
      <OtherRevenueTotal>1549</OtherRevenueTotal>
      <TotalRevenue>166255</TotalRevenue>
      <OtherExpensesTotal>172650</OtherExpensesTotal>
      <TotalExpenses>172650</TotalExpenses>
      <ExcessOrDeficitForYear>-6395</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>30743</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>4898</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>29246</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>146955</BOY>
        <EOY>163709</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>17420</BOY>
        <EOY>39899</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>164375</BOY>
        <EOY>203608</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>133632</BOY>
        <EOY>174362</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>30743</BOY>
        <EOY>29246</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>1)EDUCATED MEMBERS OF THE PUBLIC AS WELL AS MEMBERS OF CONGRESS ON THE NEED TO PASS AGGRESSIVE CLIMATE AND ENERGY LEGISLATION. OUR EFFORTS CONTINUED TO HIGHLIGHT THE NEED TO ENSURE THAT GLOBAL WARMING LEGISLATION REDUCES OUR EMISSIONS TO THE LEVEL THAT SCIENCE DICTATES NOT WHAT POLITICIAN THINK IS POLITICALLY ACHIEVABLE. WE ALSO CONTINUED TO SOUND THE ALARM ON THE SIGNIFICANT PROBLEMS ASSOCIATED WITH ALLOWING WALL STREET TO GAME A CAP AND TRADE SYSTEM.2)PROVIDED SUPPORT TO THE FRIENDS OF THE EARTH INTERNATIONAL NETWORK TO ENSURE THAT THAT NETWORK'S EXECUTIVE COMMITTEE HAS STRONG STAFF LEADERSHIP AND IS CAPABLE OF ASSISTING AND COORDINATING OUR MEMBER GROUPS IN 77 COUNTRIES AROUND THE WORLD.3)ADVERTISING EFFORTS IN ALASKA AND NORTH DAKOTA TO SAVE THE CLEAN AIR ACT.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>153890</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>153890</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARGARET GABEL</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <Title>BOARD CHAIR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL J HERZ</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANN HOFFMAN</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <Title>BOARD VICE CHAIR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PETER KENT</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <Title>BOARD SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WILLIAM MOORE</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <Title>BOARD TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ED OSANN</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ARLIE SCHARDT</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ERICH PICA</PersonName>
        <AddressUS>
          <AddressLine1>1100 15TH STREET NW 11TH FLOOR</AddressLine1>
          <City>WASHINGTON</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <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>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>8000</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>DC</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>MADELYN RYGG</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>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</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>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: INTEREST INCOME. AMOUNT: 232. DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 1,317. TOTAL TO FORM 990-EZ, LINE 8: 1,549.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: CONTRIBUTION TO LEAGUE OF CONSERVATION VOTERS. AMOUNT: 25,000. DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 3,862. DESCRIPTION: ISSUES. AMOUNT: 43,996. DESCRIPTION: FOEI PROJECT. AMOUNT: 81,831. DESCRIPTION: BANK FEES. AMOUNT: 374. DESCRIPTION: BAD DEBTS. AMOUNT: 17,420. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 167. TOTAL TO FORM 990-EZ, LINE 16: 172,650.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 20</ReturnReference>
        <Explanation>DESCRIPTION: ADJUSTMENT TO NET PAC TRANSACTIONS. AMOUNT: 4,898.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: ACCOUNTS RECEIVABLE/LOANS. BEG. OF YEAR AMOUNT: 17,420. END OF YEAR AMOUNT: 39,899.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 267. END OF YEAR AMOUNT: 0. DESCRIPTION: LOANS FROM OFFICERS, DIRECTORS, TRUSTEES, &amp; KEY EMPLOYEES. BEG. OF YEAR AMOUNT: 5,300. END OF YEAR AMOUNT: 5,300. DESCRIPTION: DUE TO FOE. BEG. OF YEAR AMOUNT: 128,065. END OF YEAR AMOUNT: 169,062.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc10046300000">
      <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>