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        <BusinessNameLine1Txt>Simic CPA Company</BusinessNameLine1Txt>
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        <AddressLine1Txt>6485 Ridge Road</AddressLine1Txt>
        <CityNm>Parma</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44129</ZIPCd>
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      <BusinessName>
        <BusinessNameLine1Txt>FRIENDSHIP FOUNDATION OF AMERICAN V</BusinessNameLine1Txt>
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      <InCareOfNm>% JOSEPH MEISSNER</InCareOfNm>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>2166516748</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2234 WEST BOULEVARD</AddressLine1Txt>
        <CityNm>CLEVELAND</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44102</ZIPCd>
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      <PersonNm>JOSEPH MEISSNER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2166516748</PhoneNum>
      <SignatureDt>2025-04-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>MICHAEL SIMIC</PreparerPersonNm>
      <PTIN>P00232908</PTIN>
      <PhoneNum>4408438680</PhoneNum>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ExcessOrDeficitForYearAmt>-99894</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>157200</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>57306</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>155000</BOYAmt>
        <EOYAmt>55106</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>2200</EOYAmt>
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        <EOYAmt>57306</EOYAmt>
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        <BOYAmt>157200</BOYAmt>
        <EOYAmt>57306</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>BUILD FRIENDSHIP BETWEEN VIETNAM AND USA</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELP CHILDREN IN THE UNITED STATES WHO CONTRACT A VERY RARE DISEASE WHICH ATTACKS THEIR IMMUNE SYSTEMS AND SUPPORTING THEIR FAMILIES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7211</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WORK WITH THE SCHOOLS AND CHILDREN TO BUILD AND CARE FOR SCHOOL IN THE DIEN BIEN PHU AREA OF VIETNAM WHERE THE BATTLE THAT BROUGHT THE USA INTO THE VIETNAM WAR TOOK PLACE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>66361</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GIA HOA RYAN</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE MCCARTHY</PersonNm>
        <TitleTxt>BOARD PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH P MEISSNER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>14.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH SALTZ</PersonNm>
        <TitleTxt>MEMBERSHIP CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS RYAN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>JOSEPH P MEISSNER</PersonNm>
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          <AddressLine1Txt>2234 WEST BLVD</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44102</ZIPCd>
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        <PhoneNum>2166516748</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <CurrentTaxYearMinus1YearAmt>181632</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35000</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>125985</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82625</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>181632</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35000</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>55000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82625</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>181632</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>55000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82625</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>181632</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35000</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>125985</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82625</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>181632</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35000</CurrentTaxYearAmt>
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      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <PrivateFoundation509Ind>X</PrivateFoundation509Ind>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity EDUCATION FACILITIES Amount 98,809</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountWIRE TRANSFER FEES FOR DONATIONS 225COMMUNICATIONS, PHONE 2,207LOCAL TRAVEL 937SUPPLIES &amp; EQUIPMENT 5,107VIETNAM PROJECT: LEGAL 675VIETNAM COMMUNITY PROJECTS 2,386VIETNAM CULTURAL GARDEN PROJECT 16,245VIETNAM: EDUCATIONAL SUPPLIES, ETC. 1,029MEDICAL EXPENSES FOR STAFF 2,917POSTAGE 2,753EXPENSES TO HELP VOLUNTEERS 1,688BANK FEES 22</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearOTHER ASSETS 2,200 2,200</ExplanationTxt>
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