Friends of Liberia Inc

Nonprofit profile at a glance

EIN
521541798
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Washington, DC, USA
Phone
5712173083
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
International Development

Official website

Reported finances

Revenue
$137,481
Expenses
$166,015
Assets
$411,570
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • Sarah Morrison (Co-Vice President)
  • Don Drach (Co-Vice President)
  • Rebecca Martinez (President)

People named in this filing

  • Sarah Morrison (Co-Vice President)
  • Ashley Salazar (Secretary)
  • Craig Cooper (Communications Coordinator)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support education, health, and development projects relating to liberia

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 74% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 79
  • Accountability: 88
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: $19.2 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.8%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $153K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.