﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-29T16:32:02-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>390859910</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BAKER TILLY ADVISORY GROUP LP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2055 E WARNER RD STE 101</AddressLine1Txt>
        <CityNm>TEMPE</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85284</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>800677409</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF FREEDOM</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>6024032960</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2010 W PARKSIDE LN 110</AddressLine1Txt>
        <CityNm>PHOENIX</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85027</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL LAHAYE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6024032960</PhoneNum>
      <SignatureDt>2024-10-28</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>COLETTE KAMPS CPA</PreparerPersonNm>
      <PTIN>P00367616</PTIN>
      <PhoneNum>4808394900</PhoneNum>
      <PreparationDt>2024-10-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>FRIENDSOFFREEDOMUSA.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>99806</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>99806</ContributionsGiftsGrantsEtcAmt>
      <SpecialEventsDirectExpensesAmt>21765</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-21765</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>78041</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>41880</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5096</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>793</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>49880</OtherExpensesTotalAmt>
      <TotalExpensesAmt>97649</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-19608</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>59990</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>40382</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>59990</BOYAmt>
        <EOYAmt>40382</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>59990</BOYAmt>
        <EOYAmt>40382</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>59990</BOYAmt>
        <EOYAmt>40382</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF FRIENDS OF FREEDOM IS TO BRIDGE THE GAP IN CURRENT SERVICES THAT EMPOWER "AMERICA'S HEROES", ADDRESSING THE EVER-CHANGING NEEDS OUR HEROES AND THEIR FAMILIES NEED.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FRIENDS OF FREEDOM WAS FOUNDED ON A SIMPLE PREMISE- TO SERVE THOSE WHO PROTECT OUR FREEDOMS. WE ASSIST OUR MILITARY AND VETERANS LOCALLY BY ASSISTING THEM WITH RENT, UTILITIES, CAR REPAIRS, MILITARY TRANSITION AND EVEN DONATED CARS. WE STRATEGICALLY PARTNER WITH OTHER ORGANIZATIONS ON A NATIONAL LEVEL TO HELP FACILITATE OUR PROGRAMS. IN ADDITION, WE INCLUDE LAW ENFORCEMENT, FIRST RESPONDERS, AND EMERGENCY MEDICAL PERSONNEL IN OUR OUTREACH. OUR PROGRAMS FOCUS ON FAMILY STRENGTHENING, WELL-BEING, MENTAL RESILIENCE, FINANCIAL FREEDOM, OUTDOOR RECREATION, AND SOCIAL ACTIVITIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>27380</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>50253</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>50253</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID HADDAD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE BOWLDS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER WAGENHALS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL LAHAYE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE WEINSTEIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>2010 W PARKSIDE LN 110</AddressLine1Txt>
          <CityNm>PHOENIX</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85027</ZIPCd>
        </USAddress>
        <PhoneNum>6024032960</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>114145</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>87736</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99806</CurrentTaxYearAmt>
        <TotalAmt>301687</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>114145</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>87736</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>99806</CurrentTaxYearAmt>
        <TotalAmt>301687</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>301687</PublicSupportTotal170Amt>
      <TotalSupportAmt>301687</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>HERO EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>87013</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>87013</CharitableContriEvent1Amt>
        <FoodAndBeverageEvent1Amt>229</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>21536</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>87013</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>87013</CharitableContributionsTotAmt>
        <FoodAndBeverageTotalEventsAmt>229</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>21536</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21765</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-21765</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: STILL SERVING PROMOTIONS. PROPERTY DESCRIPTION: 12/06/2023. AMOUNT GIVEN: 5,770.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: RIDING 4 VETS. PROPERTY DESCRIPTION: 3/15/2023. AMOUNT GIVEN: 400.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: US PARALYMPIC BOBSLED. PROPERTY DESCRIPTION: 8/11/2023. AMOUNT GIVEN: 20,010.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: HERO'S JOURNEY. PROPERTY DESCRIPTION: 10/06/2023. AMOUNT GIVEN: 11,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: INSPIRE GROUP. PROPERTY DESCRIPTION: 10/11/23. AMOUNT GIVEN: 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: TWO WOLF FOUNDATION. PROPERTY DESCRIPTION: 11/30/23. AMOUNT GIVEN: 3,700. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 41,880.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: TRAVEL. AMOUNT: 21,116. DESCRIPTION: BANK FEES &amp; SERVICE CHARGES. AMOUNT: 173. DESCRIPTION: WEBSITE. AMOUNT: 390. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 400. DESCRIPTION: VETERAN OVERLAND RALLY. AMOUNT: 3,288. DESCRIPTION: VETERAN EDUCATION. AMOUNT: 262. DESCRIPTION: VETERAN/FIRST RESPONDER MORAL SUPPORT &amp; COMPASSION SUPPORT. AMOUNT: 9,904. DESCRIPTION: PROGRAM SUPPORT FOR JROTC. AMOUNT: 1,561. DESCRIPTION: VETERAN/FIRST RESPONDER GRAND CANYON RIM TREK (GEAR/SUPPLIES). AMOUNT: 1,786. DESCRIPTION: BBQ RELIEF, US PARALYMPIC BOBSLED TEAM, FIGHTER COUNTRY TALENT. AMOUNT: 11,000. TOTAL TO FORM 990-EZ, LINE 16: 49,880.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>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.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>