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    <Timestamp>2011-06-03T07:48:09-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>PRECISION ACCOUNTING LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>6565 AMERICAS PKWY NE STE 670</AddressLine1>
        <City>ALBUQUERQUE</City>
        <State>NM</State>
        <ZIPCode>871108172</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>521541798</EIN>
      <Name>
        <BusinessNameLine1>Friends of Liberia</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>2025460139</Phone>
      <USAddress>
        <AddressLine1>4300 16th St NW</AddressLine1>
        <City>Washington</City>
        <State>DC</State>
        <ZIPCode>20011</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>James Bowman</Name>
      <Title>Treasurer</Title>
      <DateSigned>2011-06-03</DateSigned>
    </Officer>
    <Preparer>
      <Name>Melissa R Santistevan CPA</Name>
      <Phone>5058651267</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="10000105" softwareVersion="2010v3.2">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.fol.org</WebSite>
      <Organization501c3 referenceDocumentId=" IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>37958</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>32370</ContributionsGiftsGrantsEtc>
      <InvestmentIncome>298</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>5290</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>651</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>4639</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>37307</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>25322</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>586</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>187</PrintingPublicationsPostage>
      <OtherExpensesTotal>11758</OtherExpensesTotal>
      <TotalExpenses>37853</TotalExpenses>
      <ExcessOrDeficitForYear>-546</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>106759</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>106213</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>106759</BOY>
        <EOY>106213</EOY>
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        <BOY>106759</BOY>
        <EOY>106213</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>106759</BOY>
        <EOY>106213</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>Support education and development relating to Liberia</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Agriculture related programsBuilt a chicken-house on the school farm of a teacher-training institute; provided feed and medicines for piglets in a rural community co-op.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>3973</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Social Services ProgramsProvided funds to build a kitchen for an orphanage: conducted voter-training workshops for women: conducted live skills and leadership training for homeless youth through an athletic program.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>4000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Community-Development ProgramsImproved the drinking water in two urban neighborhoods; built fences and pumps for well water for disabled children residence; support for community radio station outreach in rural areas.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>7864</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>News ServiceSupport news service and list-serve on Liberia by the Liberian Collections Project of the University of Indiana. Accesses more than 2000 persons</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>2400</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Education related programsProvide primary age literacy program in four (4) schools: materials and training for elementary teachers in five (5) schools; entrepreneurial training in tailoring, cosmetology, soap-making for young girls in urban areas.</DescriptionProgramServiceAccom>
        <IncludesForeignGrants>X</IncludesForeignGrants>
        <ProgramServiceExpenses>7085</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <InfoInScheduleOPartIV>X</InfoInScheduleOPartIV>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Robert Sharer</PersonName>
        <AddressUS>
          <AddressLine1>6604 Old Chesterbrook Road</AddressLine1>
          <City>McLean</City>
          <State>VA</State>
          <ZIPCode>22101</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Peter Levitov</PersonName>
        <AddressUS>
          <AddressLine1>3520 South 35th St</AddressLine1>
          <City>Lincoln</City>
          <State>NE</State>
          <ZIPCode>68506</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Jefferson King</PersonName>
        <AddressUS>
          <AddressLine1>1146 Harrison Ave</AddressLine1>
          <City>Boston</City>
          <State>MA</State>
          <ZIPCode>02119</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Svend E Holsoe</PersonName>
        <AddressUS>
          <AddressLine1>108 Lansdowne Court</AddressLine1>
          <City>Landsdowne</City>
          <State>PA</State>
          <ZIPCode>19050</ZIPCode>
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        <Title>Director</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Patricia Hough</PersonName>
        <AddressUS>
          <AddressLine1>34 Plasa St East 1507B</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11238</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Candace Eastman</PersonName>
        <AddressUS>
          <AddressLine1>8750 Georgia Ave 1507B</AddressLine1>
          <City>Silver Spring</City>
          <State>MD</State>
          <ZIPCode>20910</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Joseph Crayton</PersonName>
        <AddressUS>
          <AddressLine1>4303 Trenton Road</AddressLine1>
          <City>Chapel Hill</City>
          <State>NC</State>
          <ZIPCode>27517</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Terry Anderson</PersonName>
        <AddressUS>
          <AddressLine1>9039 Slingo Creek Pky 1704</AddressLine1>
          <City>Silver Springs</City>
          <State>MD</State>
          <ZIPCode>209013305</ZIPCode>
        </AddressUS>
        <Title>Chairman</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>James Bowman</PersonName>
        <AddressUS>
          <AddressLine1>324 Amherst Dr SE</AddressLine1>
          <City>Albuquerque</City>
          <State>NM</State>
          <ZIPCode>87106</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Pat McGeorge</PersonName>
        <AddressUS>
          <AddressLine1>2805 E Hemberg Drive</AddressLine1>
          <City>Flagstaff</City>
          <State>AZ</State>
          <ZIPCode>86004</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Pat Reilly</PersonName>
        <AddressUS>
          <AddressLine1>2674 Five Points Road</AddressLine1>
          <City>Marshall</City>
          <State>VA</State>
          <ZIPCode>20115</ZIPCode>
        </AddressUS>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Stephanie Vickers</PersonName>
        <AddressUS>
          <AddressLine1>3107 NE Avenue</AddressLine1>
          <City>Portland</City>
          <State>OR</State>
          <ZIPCode>97212</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>Jim Bowman</NamePerson>
        <AddressUS>
          <AddressLine1>324 Amherst Dr SE</AddressLine1>
          <City>Albuquerque</City>
          <State>NM</State>
          <ZIPCode>87106</ZIPCode>
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        <TelephoneNumber>5057109477</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>60378</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>46103</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>36147</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>26537</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>32370</CurrentTaxYear>
        <Total>201535</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <Total>0</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
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        <Total>0</Total>
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      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
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        <CurrentTaxYearMinus4Years>60378</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>46103</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>36147</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>26537</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>32370</CurrentTaxYear>
        <Total>201535</Total>
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      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
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        <CurrentTaxYearMinus3Years>2599</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2259</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>558</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>298</CurrentTaxYear>
        <Total>7523</Total>
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      <Post1975UBTI>
        <Total>0</Total>
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      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>1809</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2599</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2259</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>558</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>298</CurrentTaxYear>
        <Total>7523</Total>
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      <NetIncomeFromOtherUBI>
        <Total>0</Total>
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        <Total>0</Total>
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        <CurrentTaxYearMinus4Years>62187</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>48702</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>38406</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>27095</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>32668</CurrentTaxYear>
        <Total>209058</Total>
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      <PriorYearSupportPercentage>0.96590</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.03600</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.03410</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>Bank Charges $354</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>Office Expenses $370</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>Information technology $433</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>Telephone $526</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>Dues &amp; Subscriptions $880</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>Insurance $1308</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>Conferences and meetings $3901</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Appeal Letter preparation $3986</Explanation>
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