﻿<?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="2009v1.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-05-16T13:45:03-05:00</Timestamp>
    <TaxPeriodEndDate>2010-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>LARSONALLEN 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>2009-07-01</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 11th Floor</AddressLine1>
        <City>Washington</City>
        <State>DC</State>
        <ZIPCode>20005</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Erich Pica</Name>
      <Title>PRESIDENT</Title>
      <Phone>2027837400</Phone>
      <DateSigned>2011-05-16</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Phone>7039985100</Phone>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc10045800000">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>www.foeaction.org</WebSite>
      <Organization501c typeOf501cOrganization="4">X</Organization501c>
      <GrossReceipts>136467</GrossReceipts>
      <ContributionsGiftsGrantsEtc>43780</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>92509</ProgramServiceRevenue>
      <OtherRevenueTotal referenceDocumentId="RetDoc2091400001">178</OtherRevenueTotal>
      <TotalRevenue>136467</TotalRevenue>
      <OtherExpensesTotal referenceDocumentId="RetDoc2020500001">125607</OtherExpensesTotal>
      <TotalExpenses>125607</TotalExpenses>
      <ExcessOrDeficitForYear>10860</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>19388</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets referenceDocumentId="RetDoc2020800001">495</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>30743</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>12963</BOY>
        <EOY>146955</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
      </LandAndBuildings>
      <OtherAssetsTotal referenceDocumentId="RetDoc2022800001">
        <BOY>71395</BOY>
        <EOY>17420</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>84358</BOY>
        <EOY>164375</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities referenceDocumentId="RetDoc2022900001">
        <BOY>64970</BOY>
        <EOY>133632</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>19388</BOY>
        <EOY>30743</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>IMPROVE THE ENVIRONMENT THROUGH 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 Networks 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>123437</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>123437</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>David Bonoir</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>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>Douglas Legum</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>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>President</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>7800</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>DC</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>Friends of the Earth</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>1100 15th Street NW 11th Floor</AddressLine1>
          <City>Washington</City>
          <State>DC</State>
          <ZIPCode>20005</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2027837400</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
    </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>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc10045800000">
      <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>