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      <PreparerPersonNm>ZOE JOENS CPA</PreparerPersonNm>
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      <GrossProfitLossSlsOfInvntryAmt>8873</GrossProfitLossSlsOfInvntryAmt>
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        <DescriptionProgramSrvcAccomTxt>TO SUPPORT FIRST-GENERATION, LOW-INCOME STUDENTS AND STUDENTS WITH DISABILITIES AS THEY PREPARE FOR AND WHILE THEY ARE ENROLLED IN COLLEGE BY AWARDING SCHOLARSHIPS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>MAURICE PITTMAN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE COCHRAN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN MOULDENHAUR</PersonNm>
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      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
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          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98166</ZIPCd>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
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        <CurrentTaxYearMinus1YearAmt>9883</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40892</CurrentTaxYearAmt>
        <TotalAmt>59540</TotalAmt>
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        <TotalAmt>92</TotalAmt>
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      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>FRIENDS OF NAEOP (FRNAEOP) SATISFIES THE REQUIREMENTS TO QUALIFY AS A PUBLIC CHARITY UNDER THE FACTS AND CIRCUMSTANCES TEST OUTLINED IN REG. 1.170A-9(F)(3). THE AMOUNT OF GOVERNMENTAL AND PUBLIC SUPPORT FROM UNRELATED DONORS RECEIVED EQUALS AT LEAST 10 PERCENT OF THE TOTAL SUPPORT RECEIVED BY FRNAEOP, WHICH SATISFIES THE 10 PERCENT LIMITATION. FRNAEOP ACTIVELY SOLICITS FUNDS FROM THE GENERAL PUBLIC VIA FUNDRAISING EVENTS AND HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTEREST OF THE PUBLIC. FRNAEOP MAINTAINS A DEFINITIVE PROGRAM TO ACCOMPLISH ITS CHARITABLE WORK OF HELPING STUDENTS OVERCOME CLASS, SOCIAL, ACADEMIC, FINANCIAL, AND CULTURAL BARRIERS TO HIGHER EDUCATION. OVER 85% OF FRNAEOP'S EXPENSES ARE DIRECT GRANTS IN SUPPORT OF THE PROGRAM SERVICES.</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>DESCRIPTION: INTEREST. AMOUNT: 92.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 19,220. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 10,347. GROSS PROFIT: 8,873. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 10,347. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 10,347.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS AWARDED TO 21 STUDENTS. GRANTEE NAME: N/A. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 28,563.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>DESCRIPTION: SUPPLIES. AMOUNT: 1,262. DESCRIPTION: SALES TAX. AMOUNT: 267. DESCRIPTION: ADVERTISING. AMOUNT: 1,000. DESCRIPTION: WEB HOSTING. AMOUNT: 600. DESCRIPTION: CONFERENCES. AMOUNT: 1,134. TOTAL TO FORM 990-EZ, LINE 16: 4,263.</ExplanationTxt>
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