M.K.
While it's true that small businesses are not required to follow the FMLA guidelines, some choose to follow some of the guidelines that make sense for their business. The reason that small businesses (defined as fewer than 50 employees) are not required to follow all of the guidelines is because most small businesses do not have the resources necessary to accommodate them without serious hardship on the company. Having said that, without referring directly to FMLA, you friend should approach the management of the company to see what they are willing and able to do for her particular situation. They may be willing to work with her.
Also, the link that was provided before is an excellent overview of FMLA.
Good luck to your friend.