Friends of Lesotho Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The purpose of FOL is to serve as a point of contact and funding source for scholarships and grants to small development projects in Lesotho.
- Income
- $53,763
- Spending
- $80,829
- Reserves
- 17.2 months of spending
- Largest source of income
- donations and private grants, 100%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 79 out of 100.
Reserves
35 of 35Spendable reserves would cover 17.2 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 50% of income.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (10)
- $12,350 spent. (Mantsopa, Maseru, Maloti) Rotary Club funds used to assist with student tuition
- $2,500 spent. Wittenberg University Lesotho Trip - $2,500 to support the university's student service trip
- $6,300 spent. Makoko Library Project - $6,300 to construct a school library
- $19,245 spent. MOLETE Literacy Center - $19,245 to construct a literacy center
- $13,800 spent. Qacha's Nek Snake Park & Tourist Information Centre - $13,800 to renovate an outdoor dining space and kitchen for their visitor center
- $1,500 spent. Lesobeng Secondary School - $1,500 for a solar panel project
- $3,800 spent. Mary Margaret Centre - $3,800 for library & technology centre supplies
- $3,500 spent. Charity English Medium School -$3,500 to construct 2 new classrooms and 2 new latrines
- $4,700 spent. Peace Corps Partnership Program - $4,700 to support volunteer grants
- $4,000 spent. Hope Secondary School - $4,000 to help with the school's operational expenses
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.