Civic Intelligence

Empowering Lives International

EIN 33-0610787 • 501(c)3 • Upland, CA

Profile

EMPOWERING LIVES INTERNATIONAL (ELI) Ignites World Changers. We equip families and orphans to crush poverty, embrace Christ, and share their transformation with others through their God-honoring income, their deepening relationships with Jesus, and their skills to empower others.

PO Box 67Upland, CA 91785

www.empoweringlives.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.05x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

1.0%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$129,677

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

2.0%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,575,576

Up $31,323 (+2.0%) from 2023

Liabilities

Up

$83,689

Up $8,369 (+11%) from 2023

Net Assets

Up

$1,491,887

Up $22,954 (+1.6%) from 2023

Revenue

Up

$2,277,700

Up $316,327 (+16%) from 2023

Expenses

Down

$2,254,746

Down $6,432 (-0.3%) from 2023

Net Income

Up

$22,954

Up $322,759 (+108%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $382,524Liabilities 2010: $12,283Net Assets 2010: $370,2412010Assets 2011: $445,131Liabilities 2011: $1,595Net Assets 2011: $443,5362011Assets 2012: $401,401Liabilities 2012: $8,658Net Assets 2012: $392,7432012Assets 2013: $330,539Liabilities 2013: $3,115Net Assets 2013: $327,4242013Assets 2014: $434,361Liabilities 2014: $2,327Net Assets 2014: $432,0342014Assets 2015: $365,832Liabilities 2015: $4,069Net Assets 2015: $361,7632015Assets 2017: $416,762Liabilities 2017: $11,978Net Assets 2017: $404,7842017Assets 2018: $628,370Liabilities 2018: $10,774Net Assets 2018: $617,5962018Assets 2019: $638,960Liabilities 2019: $10,288Net Assets 2019: $628,6722019Assets 2020: $963,909Liabilities 2020: $40,898Net Assets 2020: $923,0112020Assets 2021: $1,264,329Liabilities 2021: $41,208Net Assets 2021: $1,223,1212021Assets 2022: $1,824,175Liabilities 2022: $55,437Net Assets 2022: $1,768,7382022Assets 2023: $1,544,253Liabilities 2023: $75,320Net Assets 2023: $1,468,9332023Assets 2024: $1,575,576Liabilities 2024: $83,689Net Assets 2024: $1,491,8872024

Highlighted filing

2024

Assets$1,575,576
Liabilities$83,689
Net Assets$1,491,887

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,312,1962010Expenses 2011: $1,262,2962011Expenses 2012: $1,338,5092012Revenue 2013: $1,576,180Expenses 2013: $1,641,953Net Income 2013: -$65,7732013Revenue 2014: $1,483,175Expenses 2014: $1,378,565Net Income 2014: $104,6102014Revenue 2015: $1,507,707Expenses 2015: $1,577,978Net Income 2015: -$70,2712015Revenue 2017: $1,547,369Expenses 2017: $1,459,122Net Income 2017: $88,2472017Revenue 2018: $1,844,249Expenses 2018: $1,631,437Net Income 2018: $212,8122018Revenue 2019: $1,783,747Expenses 2019: $1,772,671Net Income 2019: $11,0762019Revenue 2020: $2,246,426Expenses 2020: $1,952,087Net Income 2020: $294,3392020Revenue 2021: $2,218,867Expenses 2021: $1,918,757Net Income 2021: $300,1102021Revenue 2022: $2,538,174Expenses 2022: $1,992,557Net Income 2022: $545,6172022Revenue 2023: $1,961,373Expenses 2023: $2,261,178Net Income 2023: -$299,8052023Revenue 2024: $2,277,700Expenses 2024: $2,254,746Net Income 2024: $22,9542024

Highlighted filing

2024

Revenue$2,277,700
Expenses$2,254,746
Net Income$22,954

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.08$1.49$2.28$2.25$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.54$0.08$1.47$1.96$2.26$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.06$1.77$2.54$1.99$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.04$1.22$2.22$1.92$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.04$0.92$2.25$1.95$0.29
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$1.78$1.77$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$1.84$1.63$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.40$1.55$1.46$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.36$1.51$1.58$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.48$1.38$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.58$1.64$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.01$0.39$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.44$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.01$0.37$1.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 27, 2025
Return Version
2023v6.0
Gross Receipts
$2,277,700
Mission and Program Overview

Mission

Empowering Lives International exists to empower the poor and oppressed in East and Central Africa through training and education, share the Gospel of Jesus Christ, and to motivate and involve others worldwide to invest their lives and gifts in this same mission.

To empower the oppressed in East and Central Africa through training, education, and sharing the Gospel.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,215,787$1,174,861▼ $40,926
Cash and Non-Interest-Bearing Accounts$305,193$309,315▲ $4,122
Investments in Publicly Traded Securities$14,908$54,946▲ $40,038
Land, Buildings, and Equipment, Net$0$29,555▲ $29,555
Prepaid Expenses and Deferred Charges$8,365$6,899▼ $1,466
Total Assets$1,544,253$1,575,576▲ $31,323
Liabilities
Accounts Payable and Accrued Expenses$75,320$83,689▲ $8,369
Total Liabilities$75,320$83,689▲ $8,369
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,126,860$1,221,289▲ $94,429
Net Assets Without Donor Restrictions$342,073$270,598▼ $71,475
Total Net Assets Fund Balance$1,468,933$1,491,887▲ $22,954
Total Liabilities and Net Assets / Fund Balance$1,544,253$1,575,576▲ $31,323

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,655$2,687$32,342
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim CayaCEOFT$129,677$129,677
Donald RogersChief Visionary Officer & FounderFT$70,220$70,220

Board Members and Trustees

NameTitle
Ron HigginsChairman of Board
Cameron DemetreBoard Member
Christy TongeBoard Member
Ken HendrenBoard Member
Mike PerkinsonBoard Member
Liz StaffordSecretary
Marijo BosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,236,449
Program Service Revenue
$0
Investment Income
$41,251
Other Revenue
$0
All Other Contributions
$2,236,449
Change in Net Assets
$22,954

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$36,297Closing Value
Total Noncash Contributions7$36,297-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,269,890
Salaries, Compensation, and Employee Benefits$818,870
Other Expenses$163,501
Total Fundraising Expense$99,578
Professional Fundraising Fees$2,485

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,269,890--$1,269,890
Other Salaries and Wages$367,954$110,979$25,223$504,156
Current Officers, Directors, Trustees, and Key Employees$168,141$23,498$43,339$234,978
Office Expenses$46,207$25,704$7,701$79,612
Payroll Taxes$38,792$9,239$1,701$49,732
Advertising$19,763-$16,169$35,932
Other Employee Benefits$21,903$6,601$1,500$30,004
Fees for Services Accounting-$17,913-$17,913
Insurance$12,860--$12,860
Information Technology$4,498$562$562$5,622
Travel$2,552-$638$3,190
Occupancy$2,848--$2,848
Depreciation Depletion$1,560$867$260$2,687
Fees for Services Professional Fundraising--$2,485$2,485
Other Expenses$175--$175
Total Functional Expenses$1,959,805$195,363$99,578$2,254,746
International Activity

International Summary

Offices
0
Employees
0
Spending
$1,959,805

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaGrantmaking-00$1,216,339
Sub-Saharan AfricaProgram ServicesTravis and on-ground consultation to support the implementation of international programs.00$743,466
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,485
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

The Form 990 was reviewed in detail by the Board Chair and the Chief Visionary Officer/Founder. The full 990 was then distributed to the governing board prior to being filed with the IRS.

Part VI, Line 12C

Staff, directors, officers, and board members are required to sign conflict of interest/disclosure forms annually. The disclosures are reviewed by the board chair. Independent members of the board review the board chair's statement. Compliance is monitored by management. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberations or decision with regard to matters affected by the relationship.

Part VI, Line 15A

The process for determining compensation of the organization's top management official included the following: independent members of the governing board research support levels through benchmarking as well as research with local church and university pay levels. Education level and experience are then also taken into account. The Finance Department finalizes support levels, which include salary, benefits, and TSA contributions. Approval of salaries are documented I the board minutes annually.

Part VI, Line 15B

The process for determining compensation of the organization's other officers included the following: the CEO researches support levels through benchmarking as well as with local church and university pay levels. Education level and experience are then also taken into account. The Finance Department finalizes support levels, which include salary, benefits, and TSA contributions. Approval of salaries are documented I the board minutes annually.

Part VI, Line 19

These are available upon request.

Part VI, Line 8B

There are no committees that act on behalf of the governing body.

Filing and Contact Details

Filer

Filer Name
Empowering Lives International
EIN
33-0610787
Phone
9099311311
Address
PO Box 67, Upland, CA 91785

Signing Officer

Name
Jim Caya
Title
Chief Executive Officer
Phone
9099311311
Signed
2025-04-27

Organization Details

Principal Officer
Jim Caya
Formed
1994
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
20
Volunteers
46
Supplemental Narrative

Additional Explanations

Part III, Line 4D

DR Congo In the heart of the bustling city of Bukavu in the war-torn nation of DR Congo, ELI established the Empowering Lives Christian Academy. The school, located in the Keredi slum, provides a Christian education and a nutritious lunch to over 650 children (K-12) who would otherwise not have access to education or nutrition. The ELI Extension Training Program complements the school program with short workshops in business and agriculture to help suffering families gain vital knowledge and skills to break the cycle of poverty.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Kenya ELI works strategically alongside gifted national leaders emphasizing collaboration, decentralization, and multiplication to break the cycle of poverty and "Ignite World Changers." Real change takes place in countless villages around East Africa through trained World Changers who have been equipped with life, communication, and leadership skills, as well as deepening relationships with God. Because life-skills, income-generating ideas, and agribusiness are dynamically integrated with trauma healing and the Gospel, former alcoholics, former brewers, widows, orphans, elders, chiefs, police officers, and many others are living transformed lives, impacting families, neighborhoods, communities, and villages! Additionally, ELI operates two orphanages which serve as homes for over 330 orphans, as well as a school that offers primary education to over 200 children from the orphanage and local community. Empowering orphans (the ultimate victims of poverty) and other vulnerable children to become World Changers is critical to ensure that future generations are trained and equipped to continue the real change taking place through Godly, life-giving influence on communities. In South Sudan, war has been a way of life for over 20 years. With the establishment of the new country of South Sudan, ELI has been able to provide life-changing skills through extension training. In 2005, ELI helped establish a Christian school 20 miles from Bor, near the upper Nile River. The elementary school, averaging around 200 children from kindergarten through 8th grade, is now managed by the local leadership and community. All programs for South Sudan are now financed through programs in Kenya. South Sudanese community leaders are trained, equipped, empowered, and commissioned through ELI's International Extension Program based out of Kenya.
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Empowering Lives International (ELI) ignites world changers. We equip families and orphans to crush poverty, embrace Christ, and share their transformation with others through their God-honoring income, their deepening relationships with Jesus, and their skills to empower others.
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IRS990/MoreThan5000KToOrgInd0true
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IRS990/OccupancyGrp/ProgramServicesAmt02848
IRS990/OccupancyGrp/TotalAmt02848
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025704
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IRS990/OfficeExpensesGrp/TotalAmt079612
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01500
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06601
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021903
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030004
IRS990/OtherExpensesGrp/Desc0Staff Development
IRS990/OtherExpensesGrp/Desc1Board Expenses
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IRS990/OtherExpensesGrp/ProgramServicesAmt1175
IRS990/OtherExpensesGrp/TotalAmt02662
IRS990/OtherExpensesGrp/TotalAmt1175
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025223
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0110979
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0504156
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01701
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09239
IRS990/PayrollTaxesGrp/ProgramServicesAmt038792
IRS990/PayrollTaxesGrp/TotalAmt049732
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08365
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06899
IRS990/PrincipalOfficerNm0Jim Caya
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0USA/General Fund The US-based staff are much more than administrators. They are active participants in ELIs mission and ministry. Through advising, consulting, and overseeing work in Africa, as well as communicating with sponsors, partners, and donors in the USA, ELIs US staff fuels the dynamic ministry and relationship building happening domestically. Though some staff hours are spent processing donations and engaging in necessary administrative functions, the majority of US human resource time is spent directly investing in, participating in, and advancing the mission in Africa and in the hearts and lives of ELIs wonderful partners who help to finance this special and unique ministry.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0743466
IRS990/ProgSrvcAccomActy3Grp/Desc0Tanzania For the majority of people in Tanzania the daily struggle for water impacts every other area of life. Where there is water, it is often contaminated with bacteria and parasites, leading to debilitating sicknesses and draining peoples energy and lives. To address this widespread problem, ELI is drilling and establishing clean water wells in communities and schools around the Lake Region. With a training base in Ramadi, ELI staff build relationships with suffering communities and work with the Mighty Men Drilling team to research and provide the best locations for safe water sources. The ELI Extension Training Program complements the water drilling program with short workshops in business, agriculture, and spiritual growth to help suffering families gain poverty-breaking knowledge and skills to better utilize the clean water sources for holistic transformation.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0185579
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0185579
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01961158
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0199120
IRS990/PYProgramServiceRevenueAmt0215
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IRS990/PYSalariesCompEmpBnftPaidAmt0727526
IRS990/PYTotalExpensesAmt02261178
IRS990/PYTotalProfFndrsngExpnsAmt01358
IRS990/PYTotalRevenueAmt01961373
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt022954
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01215787
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01174861
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02236449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01961158
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02537409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02205843
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02221114
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011161973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt041251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0215
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0281
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt025312
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt080083
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.92230
IRS990ScheduleA/PublicSupportPY170Pct00.00000
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IRS990ScheduleA/SubstantialContributorsTotAmt0793185
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/SupportedOrganizationsTotalCnt00
IRS990ScheduleA/SupportSumAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02236449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01961158
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02537409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02205843
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02221114
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011161973
IRS990ScheduleA/TotalSupportAmt011242056
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt029655
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02687
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032342
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029655
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0743466
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt11216339
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Travis and on-ground consultation to support the implementation of international programs.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Grantmaking
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0913964
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt1116796
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt2189579
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire Transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1Wire Transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2Wire Transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Trainings, community, development, school support, healthcare, and orphanages.
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1Trainings, community, development, school support, healthcare, and orphanages.
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2Trainings, community, development, school support, healthcare, and orphanages.
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1Sub-Saharan Africa
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2Sub-Saharan Africa
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt01959805
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Excel spreadsheets are utilized that itemize and categorize all programmatic expenses by agenda and/or program. All details inclusive of salaries, maintenance, food, fuel, utilities, school fees, per child, cell-phone use, internet, school supplies, training materials, farm inputs, staff development, general operations, and specific ministry work are meticulously recorded. All expenses are affirmed and supplemented with verified receipts. Trained accountants and bookkeepers on staff in Kenya, Tanzania, and DR Congo compile the monthly spreadsheets and generate monthly expense reports. Those reports are then reviewed by the national executive teams to confirm the financial honest of all operations and programs before submission to the ELI director of international implementation ahead of subsequent distribution of funds. Budgets are compiled annually and funds are distributed/granted to ELI in Africa monthly, upon review and approval of the prior month's reports. Documentation of all financials activities is paramount for Empowering Lives International. Funds are sent to national offices for the work in Africa. Local financial controllers and/or directors only release funds to programs once all prior expenditures and reporting have been approved and accepted by the relevant accounting department. All international work and financial operations undergo a full independent audit as required and/or regulated by the national governments of Kenya, Tanzania, and DR Congo.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2
IRS990ScheduleF/Total501c3OrgCnt03
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt01959805
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt07
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0Closing Value
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt036297
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DR Congo In the heart of the bustling city of Bukavu in the war-torn nation of DR Congo, ELI established the Empowering Lives Christian Academy. The school, located in the Keredi slum, provides a Christian education and a nutritious lunch to over 650 children (K-12) who would otherwise not have access to education or nutrition. The ELI Extension Training Program complements the school program with short workshops in business and agriculture to help suffering families gain vital knowledge and skills to break the cycle of poverty.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 was reviewed in detail by the Board Chair and the Chief Visionary Officer/Founder. The full 990 was then distributed to the governing board prior to being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Staff, directors, officers, and board members are required to sign conflict of interest/disclosure forms annually. The disclosures are reviewed by the board chair. Independent members of the board review the board chair's statement. Compliance is monitored by management. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberations or decision with regard to matters affected by the relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The process for determining compensation of the organization's top management official included the following: independent members of the governing board research support levels through benchmarking as well as research with local church and university pay levels. Education level and experience are then also taken into account. The Finance Department finalizes support levels, which include salary, benefits, and TSA contributions. Approval of salaries are documented I the board minutes annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process for determining compensation of the organization's other officers included the following: the CEO researches support levels through benchmarking as well as with local church and university pay levels. Education level and experience are then also taken into account. The Finance Department finalizes support levels, which include salary, benefits, and TSA contributions. Approval of salaries are documented I the board minutes annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5These are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6There are no committees that act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI, Line 8b
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IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/StatesWhereCopyOfReturnIsFldCd1CA
IRS990/StatesWhereCopyOfReturnIsFldCd2ID
IRS990/StatesWhereCopyOfReturnIsFldCd3TN
IRS990/StatesWhereCopyOfReturnIsFldCd4NY
IRS990/StatesWhereCopyOfReturnIsFldCd5WA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01575576
IRS990/TotalAssetsGrp/BOYAmt01544253
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02236449
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt099578
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0195363
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01959805
IRS990/TotalFunctionalExpensesGrp/TotalAmt02254746
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075320

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