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        <BusinessNameLine1Txt>A &amp; L CPA GROUP INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1801 N CALIFORNIA BLVD SUITE 106</AddressLine1Txt>
        <CityNm>WALNUT CREEK</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94596</ZIPCd>
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        <BusinessNameLine2Txt>AND DEVELOPMENT</BusinessNameLine2Txt>
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      <PreparerPersonNm>EMMANUEL AKUAKU CPA CGMA</PreparerPersonNm>
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        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94587</ZIPCd>
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      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>FOUNDATION FOR MAURITANIAN RELIEF AND DEVELOPMENT IS A NONPROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. THE SPECIFIC PURPOSE OF THIS ORGANIZATION IS TO ENGAGE IN HUMANITARIAN SERVICES FOR THE BENEFIT OF UNDERPRIVILEGED CHILDREN AND COMMUNITY MEMBERS IN THE COUNTRY OF MAURITANIA.</ActivityOrMissionDesc>
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      <MissionDesc>FOUNDATION FOR MAURITANIAN RELIEF AND DEVELOPMENT IS A NONPROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. THE SPECIFIC PURPOSE OF THIS ORGANIZATION IS TO ENGAGE IN HUMANITARIAN SERVICES FOR THE BENEFIT OF UNDERPRIVILEGED CHILDREN AND COMMUNITY MEMBERS IN THE COUNTRY OF MAURITANIA.</MissionDesc>
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      <Desc>THROUGH DONATIONS, WE WILL PROVIDE MUCH NEEDED SUPPLIES TO INDIVIDUALS AND CHILDREN WITHIN UNDERSERVED COMMUNITIES IN THE COUNTRY OF MAURITANIA WHICH IS LOCATED IN THE MAGHREB REGION OF WESTERN NORTH AFRICA WHERE ABOUT 20 OF MAURITANIANS LIVE ON LESS THAN $1.25 US DOLLARS PER DAY AND MANY CHILDREN ARE ORPHANS. IN FURTHERANCE OF THIS MISSION, WE WILL SOLICIT DONATIONS AND PURCHASE ITEMS AT OR BELOW FAIR MARKET VALUE, AS NEEDED, TO DONATE TO THE COMMUNITY MEMBERS AND UNDERPRIVILEGED CHILDREN AND ORPHANS WHO WOULD OTHERWISE NOT HAVE ACCESS TO SUCH NECESSITIES. THESE SUPPLIES WILL INCLUDE CLEAN CLOTHING, FOOD, MEDICINE ASPRIN, TYLENOL, IBUPROFEN AND COLD MEDICINE AND OTHER BASIC LIVING GOODS. IN ADDITION, WITHIN THE VILLAGE OF KIFFAH EXISTS A SCHOOL DAR-US-SALAAM WHICH MEANS HOUSE OF PEACE THAT IS UNDER THE OVERSIGHT OF SECRETARY, SALEK OULD SIDDINE DAH, A RENOWNED SCHOLAR IN MAURITANIA WHO SERVES AS THE SCHOOLS RECTOR. APPROXIMATELY 120 POOR AND ORPHANED CHILDREN ATTEND THIS SCHOOL FREE OF CHARGE. ALTHOUGH THESE CHILDREN ARE RECEIVING A NO COST EDUCATION, OUTSIDE OF SCHOOL THEY ARE IN DIRE NEED OF THE BASIC LIFE NECESSITIES. WE WILL THEREFORE PROVIDE STUDENTS WITH MUCH-NEEDED CLEAN CLOTHES, FOOD, MEDICINE, SCHOOL SUPPLIES, TRANSPORTATION TO AND FROM SCHOOL, AND BOARDING. WE WILL ALSO ASSIST THESE UNDERPRIVILEGED CHILDREN IN OBTAINING THE NECESSARY MEDICAL CARE TO WHICH THEY ARE DEPRIVED BY PROVIDING THEM WITH TRANSPORTATION TO MEDICAL CARE FACILITIES, PAYING NECESSARY MEDICAL EXPENSES, AND ENSURING THEY RECEIVE THE CARE THEY DESPERATELY NEED. TO ACCOMPLISH OUR GOALS AND IMPLEMENT THIS PROGRAM, OUR DIRECTORS WILL TRAVEL TO MAURITANIA ONCE PER YEAR AND SPEND APPROXIMATELY FOUR 4 MONTHS ON THE GROUND WORKING TOGETHER AND WITH VOLUNTEERS. WE ANTICIPATE DONATING THE COLLECTED SUPPLIES ONCE PER FISCAL QUARTER, OR MORE IF OUR RESOURCES ALLOW AND WHILE ON THE GROUND, WE WILL CONSISTENTLY CONTINUE TO ASSESS THE NEEDS OF THE CHILDREN AND THEIR FAMILIES, INCLUDING THEIR PSYCHOLOGICAL, MEDICAL, AND NUTRITIONAL NEEDS AND THEIR NEED FOR CLEAN CLOTHES AND OTHER NECESSITIES TO DETERMINE HOW WE CAN BEST SUPPORT THEM MOVING FORWARD. BENEFICIAL SUSTAINABLE INFRASTRUCTURE: THE PURPOSE OF THIS PROGRAM IS TO ENGAGE IN HUMANITARIAN SERVICES FOR THE BENEFIT OF UNDERPRIVILEGED CHILDREN AND COMMUNITY MEMBERS IN THE COUNTRY OF MAURITANIA. THROUGH THIS PROGRAM, WE WILL PROVIDE BENEFICIAL, SUSTAINABLE INFRASTRUCTURE WITHIN UNDERSERVED COMMUNITIES IN THE COUNTRY OF MAURITANIA. SPECIFICALLY, IT IS OUR GOAL TO CREATE A SUSTAINABLE WAY TO TAKE CARE OF THE FOOD NEEDS OF THE UNDERSERVED PEOPLE. THIS INCLUDES BUILDING WELLS TO SUPPORT SUSTAINABLE WATER, FARMING, AND LIVESTOCK CULTIVATION WITHIN THE COMMUNITY. TO ACCOMPLISH OUR GOALS AND IMPLEMENT THIS PROGRAM, OUR DIRECTORS WILL TRAVEL TO MAURITANIA ONCE PER YEAR AND SPEND APPROXIMATELY FOUR 4 MONTHS ON THE GROUND WORKING TOGETHER AND WITH VOLUNTEERS. WHILE IN MAURITANIA, WE WILL ASSESS THE SUSTAINABILITY AND DEVELOP AND INTRODUCE NEW TECHNOLOGIES TO SUPPORT COMMUNITY MEMBERS AND OVERSEE LARGE PROJECTS THAT WILL BE EXECUTED BY OUR ORGANIZATION IN FURTHERANCE OF THIS MISSION. THIS INCLUDES THE BUILDING OF NEW INFRASTRUCTURE AND WATER WELLS. PLANNING FOR OUR PROGRAMS AND SOLICITATION OF THE NECESSITIES NEEDED FOR THE IMPLEMENTATION OF OUR PROGRAMS WILL BE CONDUCTED FROM OUR HEADQUARTERS WHERE WE RENT OFFICE SPACE. OUR ORGANIZATION WILL SPEND ALL OF ITS TIME AND EFFORTS ON THESE PROGRAMS. OUR PROGRAMS, AS WELL AS OUR ORGANIZATION, WILL BE MARKETED THROUGH OUR WEBSITE, FUNDRAISING EVENTS, LECTURES TO THE PUBLIC WHERE WE PROVIDE EDUCATION REGARDING OUR ORGANIZATIONS MISSION AND ACTIVITIES, AND WORD OF MOUTH. THESE PROGRAMS WILL BE FUNDED THROUGH CORPORATE SPONSORS, GIFTS AND DONATIONS. BY OFFERING OUR PROGRAMS, WE WILL ACCOMPLISH OUR PURPOSES OF ENGAGING IN HUMANITARIAN SERVICES FOR THE BENEFIT OF UNDERPRIVILEGED CHILDREN AND COMMUNITY MEMBERS IN THE C</Desc>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
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      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>0</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>0</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>UTILLITIES</Desc>
        <TotalAmt>17584</TotalAmt>
        <ProgramServicesAmt>17584</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>0</TotalAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>236500</TotalAmt>
        <ProgramServicesAmt>234890</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1610</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>850</BOYAmt>
        <EOYAmt>23475</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
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      <PledgesAndGrantsReceivableGrp>
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      <AccountsReceivableGrp>
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      <ReceivablesFromOfficersEtcGrp>
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      <RcvblFromDisqualifiedPrsnGrp>
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      <InventoriesForSaleOrUseGrp>
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      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>0</EOYAmt>
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      <LandBldgEquipBasisNetGrp>
        <EOYAmt>0</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
        <EOYAmt>0</EOYAmt>
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      <InvestmentsOtherSecuritiesGrp>
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      <InvestmentsProgramRelatedGrp>
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        <EOYAmt>0</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>850</BOYAmt>
        <EOYAmt>23475</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
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        <EOYAmt>23475</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>850</BOYAmt>
        <EOYAmt>23475</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>850</BOYAmt>
        <EOYAmt>23475</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>23475</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-850</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
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      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>-1</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>-1</CurrentTaxYearAmt>
        <TotalAmt>-2</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>-1</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>-1</CurrentTaxYearAmt>
        <TotalAmt>-2</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>-2</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>-2</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="22015565" softwareVersionNum="2022v5.0">
      <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>
    <IRS990ScheduleF documentId="IRS990ScheduleF" softwareId="22015565" softwareVersionNum="2022v5.0">
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>Sub-Sahara Africa</RegionTxt>
        <OfficesCnt>1</OfficesCnt>
        <EmployeeCnt>0</EmployeeCnt>
        <TypeOfActivitiesConductedTxt>GRANT</TypeOfActivitiesConductedTxt>
        <RegionTotalExpendituresAmt>0</RegionTotalExpendituresAmt>
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      <SubtotalOfficesCnt>1</SubtotalOfficesCnt>
      <TotalOfficeCnt>1</TotalOfficeCnt>
      <GrantsToOrgOutsideUSGrp>
        <MannerOfCashDisbursementTxt>WIRE</MannerOfCashDisbursementTxt>
        <DescriptionOfNonCashAsstTxt>CHECKS &amp; ONLINE</DescriptionOfNonCashAsstTxt>
      </GrantsToOrgOutsideUSGrp>
      <TotalOtherOrgCnt>1</TotalOtherOrgCnt>
      <TransferToForeignCorpInd>false</TransferToForeignCorpInd>
      <InterestInForeignTrustInd>false</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015565" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>OPENING BAL = -$850</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
