2025-09-11T10:02:42-05:00 2024-12-31 260794367 UHY ADVISORS MID-ATLANTIC INC 7900 WESTPARK DR SUITE T420 MCLEAN VA 22102 990 2024-01-01 272852264 FRIENDS OF UFM INC FRIE 3056065939 CO UHY 7900 WESTPARK DRIVE T420 MCLEAN VA 22102 DANIEL GREEN TREASURER 7038932660 2025-09-10 1 0 NATASHA B PERKINS P01311899 7038932660 2025-09-10 2024 2025-03-06 01:10:19Z DANIEL GREEN C/O UHY 7900 WESTPARK DRIVE T420 MCLEAN VA 22102 685715 0 X FOUFM.ORG X 2011 IN TO SUPPORT THE WORK OF UNIVERSIDAD FRANCISCO MARROQUIN OF GUATEMALA CITY, GUATEMALA ... ...TO TEACH AND DISSEMINATE THE ETHICAL, LEGAL, AND ECONOMIC PRINCIPLES OF A SOCIETY OF FREE AND RESPONSIBLE PERSONS. 4 4 0 5 0 0 519618 685269 0 0 74 68 1782 378 521474 685715 527388 607329 0 0 0 0 0 0 3252 78438 83168 605826 690497 -84352 -4782 72174 32649 50040 15297 22134 17352 X TO SUPPORT THE WORK OF UNIVERSIDAD FRANCISCO MARROQUIN OF GUATEMALA CITY, GUATEMALA TO TEACH AND DISSEMINATE THE ETHICAL, LEGAL, AND ECONOMIC PRINCIPLES OF A SOCIETY OF FREE AND RESPONSIBLE PERSONS 0 0 126513 126513 ITA SCHOLARSHIP PROGRAMS: THE ORGANIZATION PROVIDES FUNDING FOR SCHOLARSHIP PROGRAMS AT UFM (ITA IS A SPANISH ACRONYM MEANING "PROMOTING ACADEMIC TALENT") THAT SEEK TO IDENTIFY THE POOREST, MOST HIGHLY QUALIFIED & MOTIVATED STUDENTS IN GUATEMALA IN ORDER TO MAKE IT POSSIBLE FOR THEM TO EARN AN UNDERGRADUATE DEGREE. THE PROGRAMS INCLUDE SCHOLARSHIPS FOR: LAW STUDENTS; THE ADOLFO LAU SCHOLARSHIP PROGRAM NAMED AFTER A LONG-TIME UFM PROFESSOR OF ARCHITECTURE THAT PASSED AWAY IN 2012; THE INSTITUTE OF POLITICAL STUDIES & INTERNATIONAL RELATIONS (EPRI); THE MANUEL F. AYAU SOCIETY, WHICH WAS ESTABLISHED BY UFM TO HONOR THE LEGACY OF MANUEL F. AYAU & SUPPORTS SCHOLARS & PROFESSORSHIPS; & OTHER SCHOLARSHIPS. 72051 72051 ANTIGUA FORUM GATHERS POLITICAL REFORMERS, ENTREPRENEURS, AND EXPERTS FROM AROUND THE WORLD TO WORK ON PROJECTS THAT FIND REAL SOLUTIONS TO REAL PROBLEMS. AT EACH EVENT, PARTICIPANTS FROM UP TO TWO DOZEN COUNTRIES WORK IN SMALL GROUPS, GUIDED BY TRAINED FACILITATORS, TO HELP PROJECT OWNERS COME UP WITH CONCRETE ACTION PLANS. THERE ARE NO LECTURES, JUST PRODUCTIVE ENCOUNTERS. 407454 407454 OTHER PROGRAMS AND ONE-TIME PROJECTS: FRIENDS PROVIDES SUPPORT TO ADMINISTER OTHER PROGRAMS AND ONE-TIME OR SPECIAL PROJECT SUPPORT TO UFM. FRIENDS MADE GENERAL SUPPORT GRANTS OF $217,516 IN THE YEAR ENDED DECEMBER 31, 2024, TO UFM TO BE ADMINISTERED BY THE UFM PRESIDENT'S OFFICE AT THE DISCRETION OF THE UFM PRESIDENT. FRIENDS ALSO MADE A $82,800 GRANT IN THE YEAR ENDED DECEMBER 31, 2024, TO UFM TO SUPPORT THE GIS NEXT GREAT ADVENTURE ("NGA") FELLOWSHIP, IN HONOR TO GIANCARLO IBARGEN SEGOVIA. FRIENDS MADE GRANTS TOTALING $37,996 FOR A PROGRAM OPERATED BY UFM ACTONMBA AS AN OPPORTUNITY TO DIFFERENTIATE UFM FROM ALL OTHER UNIVERSITIES THAT CLAIM TO SUPPORT ENTREPRENEURSHIP. FRIENDS MADE A GRANT OF $59,800 TO UFM FOR THEIR REFORM WATCH. IN ADDITION, DURING 2024, FRIENDS MADE $9,342 IN OTHER SMALL GRANTS TO UFM FOR OTHER PROGRAMS AND PROJECTS. 1311 1312 LEARNING INNOVATION CENTER: THIS IS A PROGRAM WHERE FRIENDS SUPPORTS WITHIN UFM'S CENTRO HENRY HAZLITT TO CONDUCT WORKSHOPS FOR UFM FACULTY AND STUDENTS ON DIFFERENT TEACHING, COLLABORATION, AND FACILITATION METHODOLOGIES. 1311 1312 607329 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 AL CA CO CT DC FL GA IL MA MD MI MN NC NJ NV NY OH PA SC TN VA WA X UHY LLP 7038932660 7900 WESTPARK DRIVE T420 MCLEAN VA 22102 X DANIEL GREEN TREASURER/SECRETARY 2.00 X X 0 0 0 RODOLFO MILANI PRESIDENT 2.00 X X 0 0 0 HUGO DIAZ DIRECTOR 2.00 X 0 0 0 LUIS ANTONIO SAMAYOA DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 685269 685269 68 68 378 378 378 685715 378 0 68 607329 607329 53052 53052 18000 18000 6960 6960 3252 3252 716 716 1188 1188 690497 607329 79916 3252 64531 28019 5559 2279 2084 2351 72174 32649 14922 15297 35118 50040 15297 X 15098 9346 7036 8006 22134 17352 72174 32649 -4782 0 X 0 1 X 1 0 X 1252507 1207196 587329 519618 685269 4251919 1252507 1207196 587329 519618 685269 4251919 264679 3987240 155 74 68 297 972 1782 2754 378 378 4255348 16604 0.93700 0.93430 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2024 AMOUNT: $ 378. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1477 255679 68 201897 0 49600 5727 36407 385849 376164 44615 1477 34756 437063 351016 972 83424 36407 6250 1218552 -225 1037092 152729 34756 239000 1053638 24 1252143 34269 6250 1.00000 0 0 0 X 688250 2535 2535 685715 0 685715 693032 2535 2535 690497 0 690497 PART X, LINE 2: FRIENDS IS REQUIRED TO MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN INCOME TAX POSITIONS FRIENDS HAS TAKEN IN THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION OR EXPECTS TO TAKE ON AN INCOME TAX RETURN. FRIENDS RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN INCOME TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAX AUTHORITIES. FRIENDS RECORDED NO LIABILITY FOR UNCERTAIN INCOME TAX POSITIONS FOR ANY OPEN TAX YEARS. 0 CENTRAL AMERICA 0 1 CONTRACTOR EXPENSES 18000 CENTRAL AMERICA 0 0 PROGRAM SERVICES AND GRANTS TO SUPPORT WORK OF UNIVERSIDAD FRANCISCO MARROQUIN, "UFM". INCLUDES SUPPORT OF THE ANTIGUA FORUM, THE ITA SCHOLARSHIP PROGRAMS, AND OTHER PROGRAMS AND PROJECTS OF THE ORGANIZATION. 607329 CENTRAL AMERICA 0 0 FUNDRAISING 0 1 0 0 0 1 625329 0 625329 CENTRAL AMERICA EDUCATIONAL PURPOSES - SUPPORT OF THE ANTIGUA FORUM, THE ITA SCHOLARSHIP PROGRAMS, AND OTHER PROGRAMS AND PROJECTS OF THE ORGANIZATION. 607329 WIRE TRANSFER 0 0 0 0 0 0 0 PART I, LINE 2: GRANTS TO UNIVERSIDAD FRANCISCO MARROQUIN, GUATEMALA, C.A. ARE ONLY MADE UPON SPECIFIC REQUESTS FOR PROPOSED USES, SUCH AS SCHOLARSHIPS, LECTURESHIPS, ON-LINE MEDIA PRESENTATIONS, CONFERENCES AND FORUMS, AND EDUCATIONAL RELATED PROJECTS AND SUPPORT. GRANTS ARE APPROVED BY THE ORGANIZATION'S BOARD, DOCUMENTED IN THE ORGANIZATION'S MINUTES, AND REPORTS DOCUMENTING ACTIVITIES AND USES OF FUNDS GRANTED ARE REQUESTED FROM UFM AND REVIEWED. SITE VISITS ARE ALSO MADE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PROVIDED A COMPLETE COPY OF THIS FORM 990, INCLUDING SCHEDULES, TO THE BOARD OF DIRECTORS INCLUDING THE TREASURER/SECRETARY AND PRESIDENT OF ITS GOVERNING BODY BEFORE FILING THIS RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS ENFORCED REGULARLY AND CONSISTENTLY, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. THE BOARD'S DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE PROCEDURES FOR ADDRESSING CONFLICT OF INTEREST INCLUDE AN INTERESTED PERSON BEING GIVEN THE OPPORTUNITY TO MAKE A PRESENTATION TO THE BOARD OF DIRECTORS MEETING, AFTER WHICH THE BOARD DISCUSSES AND VOTES ON THE ARRANGEMENT. IF THE CHAIRPERSON OF THE BOARD OF DIRECTORS DEEMS IT APPROPRIATE, HE OR SHE CAN APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE ALTERNATIVES TO THE PROPOSED TRANSACTION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES THE FORM 990 AVAILABLE ON ITS WEBSITE, HOWEVER THE FORM 1023 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, AVAILABLE FOR PUBLIC INSPECTION.