Nonprofit · EIN 52-1541798
FRIENDS OF LIBERIA INC
Tax-exempt · WASHINGTON, DC 20037
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $137,481 | $166,015 | -$28,534 | $411,570 | $0 | $411,570 |
| December 31, 2024 | 990 (amended) | $126,340 | $57,237 | $69,103 | $440,104 | $0 | $440,104 |
| December 31, 2023 | 990 | $93,785 | $88,187 | $5,598 | $371,001 | $0 | $371,001 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $123,834
- Program service revenue
- $0
- Investment income
- $13,647
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $112,900
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,405
- Program services (functional)
- $152,733
- Management and general (functional)
- $6,833
- Fundraising (functional)
- $6,449
Balance sheet and other
- Total assets, start of year
- $440,104
- Total assets, end of year
- $411,570
- Total liabilities, end of year
- $0
- Net assets, end of year
- $411,570
- Net assets without donor restrictions
- $411,570
- Gross receipts
- $137,481
- Employees
- 0
- Volunteers
- 28
- Year formed
- 1987
- State of legal domicile
- DC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sarah Morrison | Co-Vice President Trustee or director, Officer | 8 | $0 |
| Ashley Salazar | Secretary Trustee or director, Officer | 2 | $0 |
| Craig Cooper | Communications Coordinator Trustee or director | 8 | $0 |
| Sally Zelonis | Development Representative Trustee or director, Officer | 10 | $0 |
| Eddie Socker | Education Co-Representative Trustee or director | 8 | $0 |
| Janet Gross | Health Programs Co-Representative Trustee or director | 5 | $0 |
| Jo-Anne Manswell Butty | Members-At-Large Trustee or director | 5 | $0 |
| Preston Tulay | Members-At-Large Trustee or director | 2 | $0 |
| Brenna Da-Tokpah | Education Co-Representative Trustee or director | 8 | $0 |
| Madison Collins | Small Grants Representative Trustee or director | 8 | $0 |
| Cori Maund | Health Programs Co-Representative Trustee or director | 5 | $0 |
| Mike Arden | Membership Coordinator Trustee or director | 4 | $0 |
| Don Drach | Co-Vice President Trustee or director, Officer | 8 | $0 |
| Rebecca Martinez | President Trustee or director, Officer | 10 | $0 |
| William S Ringler | Treasurer Trustee or director, Officer | 8 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Accountipro LLC | Bookkeeper Officer | 0 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sarah Morrison | Co-Vice President Trustee or director, Officer | 8 | $0 |
| Ashley Salazar | Secretary Trustee or director, Officer | 2 | $0 |
| Craig Cooper | Communications Coordinator Trustee or director | 8 | $0 |
| Sally Zelonis | Development Representative Trustee or director, Officer | 10 | $0 |
| Eddie Socker | Education Co-Representative Trustee or director | 8 | $0 |
| Janet Gross | Health Programs Co-Representative Trustee or director | 5 | $0 |
| Jo-Anne Manswell Butty | Members-At-Large Trustee or director | 5 | $0 |
| Preston Tulay | Members-At-Large Trustee or director | 2 | $0 |
| Brenna Da-Tokpah | Education Co-Representative Trustee or director | 8 | $0 |
| John Morlu | Treasurer Trustee or director, Officer | 8 | $0 |
| Cori Maund | Health Programs Co-Representative Trustee or director | 5 | $0 |
| Mike Arden | Membership Coordinator Trustee or director | 4 | $0 |
| Don Drach | Co-Vice President Trustee or director, Officer | 8 | $0 |
| Maxwell Sines | Membership Trustee or director | 2 | $0 |
| Rebecca Martinez | President Trustee or director, Officer | 10 | $0 |
| Kyle Tweedy | Small Grants Representative Trustee or director | 8 | $0 |
| Accountipro LLC | Bookkeeper Officer | 0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JO-ANNE M BUTTY | BOARD MEMBER Trustee or director | 5 | $0 |
| KYLE TWEEDY | SMALL GRANTS Trustee or director | 4 | $0 |
| CRAIG COOPER | COMMUNICATIONS Trustee or director | 5 | $0 |
| SALLY ZELONIS | DEVELOPMENT REP Trustee or director | 10 | $0 |
| EDDIE SOCKER | EDUCATION Trustee or director | 8 | $0 |
| CORI MAUND | HEALTH PROGRAMS Trustee or director | 2 | $0 |
| MAXWELL SINES | MEMBERSHIP Trustee or director | 4 | $0 |
| DON DRACH | CO-VICE PRESIDENT Trustee or director, Officer | 10 | $0 |
| REBECCA MARTINEZ | CHAIR WOMAN Trustee or director, Officer | 10 | $0 |
| ASHLEY SALAZAR | SECRETARY Trustee or director, Officer | 2 | $0 |
| JOHN MORLU II | TREASURER Trustee or director, Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 2440 VIRGINIA AVE NW APT D1007, WASHINGTON, DC 20037-2615
- In care of
- % REBECCA MARTINEZ
- Principal officer (990 for 2025)
- Rebecca Martinez, 3653 Redondo Drive, Lafayette, IN 47905
- Signed the 990
- REBECCA MARTINEZ, President
- Phone
- (571) 217-3083
- Website
- https://fol.org/
- Return prepared by
- Pure Foods Management Mid Atlantic
Mission
SUPPORT EDUCATION, HEALTH, AND DEVELOPMENT PROJECTS RELATING TO LIBERIA
Program accomplishments
- The Friends of Liberia (FOL) Education Committee continued its support of WE-CARE International,a Liberian-led nonprofit based in the greater Monrovia area. The Committee provides technical guidance, capacity building, monitoring and evaluation support, and financial assistance for WE-CAREs Family Literacy Initiative (FLI).In 2025, FLI continued to serve 5 communities through its two components: the Home Instruction for Parents of Preschool Youngsters (HIPPY) Home Visitors Program and the Adult Literacy Program (ALP) The HIPPY Home Visitors program uses a culturally adaptive HIPPY curriculum to provide parents with training, educational activity packets,and other resources to help improve theirchild/rens literacy and school readiness. The training and resources are delivered by home visitors employed by WE-CARE.In 2025, FLI celebrated its 10th year of The HIPPY Home Visiting Program,having 218 families complete the program.The program worked with 233 children, and an additional 76 children (siblings and relatives) in families benefited from the HIPPY at-home model. The Adult Literacy Program (ALP), which complements HIPPY complements, provided group-based instruction in English literacy and numeracy completed its 6th year of services. ALP provides two levels of services.Level one is for parents with very little literacy, and Level two is a continuation designed for parents who already have some basic literacy skills.In 2025, 84 learners successfully completed the program, including 60 in Level 1 and 24 in Level 2. FOLs Education Committee continued to expand its longitudinal tracking of program graduates and supported ongoing curriculum contextualization for Liberian learners. The program conducted graduation exercises for participating families and engaged an external evaluator to carry out endline assessments,including the Bracken School Readiness Assessment for children.These findings were shared in a a one-pager, and a chapter publication by 2025. The FLI program continues to expand access to early childhood education and strengthen family literacy in underserved communities through its partnership between WE-CARE International and Education Committee of Friends of Liberia.Expenses $112,900 · revenue $30,994
- In 2025, the Friends of Liberia Small Grants Committee played a critical role in strengthening Liberias local development ecosystem during a year marked by significant cuts to U.S. foreignassistance. The Committee received 172 applications and funded 15 community-led projects across six counties, awarding over $25,000 in grants and reaching more than 30,000 beneficiaries. Supported initiatives spanned education, health, economic empowerment, sanitation, infrastructure, peacebuilding, and psychosocial support, with measurable outcomes including increased school attendance, improved menstrual health knowledge, reduced waterborne illness, enhanced road safety compliance, strengthened agricultural livelihoods, and improved access to safe learning and healthcare environments. Beyond funding,Small Grantsdeepened its commitment to transparency and capacity building by implementing a structured evaluation rubric, strengthening its three-phase monitoring and evaluation framework, providing tailored applicant feedback and office hours, launching a quarterly newsletter distributed to 190 organizations, and creating a WhatsApp community for peer connection. Together, these efforts reflecta holistic approachthat combines flexible funding, accountability, and network-building to advance resilient, community-driven development in Liberia.Expenses $39,833 · revenue $9,287
- Since 2020 the Liberian Health Team has been offering continuing professional development workshops with the financial support of Friends of Liberia.These continuing professional development workshops not only enable both faculty and clinical nurses and midwives around Liberia to continually update and expand their knowledge, skills,attitudes and enhance evidence-based practices throughout Liberia,it also allows them to lead efforts to improve the Liberian healthcare delivery system.Since 2022,it has been determined that a majority of workshop participants have shared workshop resources in their respective institutions either through uploading of workshop resources on to personal or institutional computers or more formally through organized workshops.This facilitates the circulation of evidence-based practices throughout the Liberian health care system. With the support of the US Health Team of the Friends of Liberia and Global Giving,FOLs Liberian Health Team (LHT) conducted a three-day workshop for nursing/midwifery faculty and a three-day workshop for practicing nurses/midwives in January 2025.The 2025 workshops were again held at Phebe Hospital from January 6 through January 10, 2025. FOLs Liberian Health Team (LHT) conducted a three-day workshop for nursing/midwifery faculty and a three-day workshop for practicing nurses/midwives in January 2025. In-service training was provided to nursing/midwifery faculty and practicing nurses/midwives to provide evidence-informed and context relevant continuing professional development (CPD) training to support their professional development and improve ongoing practice.In addition,the workshops offered the opportunity for health professionals from across Liberia to share experiences,concerns and successes in their work. Workship objectives included that the nursing/midwifery faculty would be competent in writing well formatted learning objectives and be knowledgeable and competent in evaluating their own institutional programs. Additionally,practicing nurses/midwives would be effective in handling postpartum hemorrhage,eclampsia, and birth aphasias which are among the causes of maternal-infantsmorbidities and mortalities in Liberia.These topics were the focus of the midwifery experts during our 2025 workshop.Through these efforts FOL,through the LHT,is helping the Liberian government in its objectives to reduce maternal-infantsmorbidities and mortalities in Liberia. An additional planned component of the workshop was that the participants would share what they had learned with the staff at the clinics and hospitals where they were based.Consequently,the LHT was able to report several follow-up training events: 1.At Kolahum Hospital in Upper Lofa County, during a day long training, 26 staff were provided refreshing training in pre-eclampsia and eclampsia. 2.At F J.Grant Hospital in Sinoe County,20 staff were provided an in-service training that included post-partum hemorrhage, eclampsia, and birth asphyxia. 3.At Government Hospital, Buchanan, Grand Bassa,25 staff were retrained in post-partum hemorrhage, eclampsia, and birth asphyxia. 4. At Rally Time Hospital in Grand Kru County,9 staff were trained in workplace ethics.revenue $25,811
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1541798
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q300)
- Assets (IRS master file)
- $411,570
- Income (IRS master file)
- $137,481
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $137,481 | $166,015 | $411,570 | IRS |
| 990 | December 2024 | $126,340 | $57,237 | $440,104 | XML |
| 990 | December 2023 | $93,785 | $88,187 | $371,001 | XML |
| 990 | December 2022 | $105,227 | $104,686 | $365,403 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-1541798).
Questions about FRIENDS OF LIBERIA INC
- What is the EIN of FRIENDS OF LIBERIA INC?
- The employer identification number (EIN) of FRIENDS OF LIBERIA INC is 52-1541798.
- Is FRIENDS OF LIBERIA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to FRIENDS OF LIBERIA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF LIBERIA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF LIBERIA INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF LIBERIA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF LIBERIA INC?
- The 990 for the year ended December 31, 2025 names Rebecca Martinez.
- Who are the officers and directors of FRIENDS OF LIBERIA INC?
- The 990 for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF LIBERIA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $137,481, expenses of $166,015 and total assets of $411,570 at year end.
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