Civic Intelligence

Zoe Empowers

990 • Fiscal year 2013 • EIN 45-4671349

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 03, 2014

700 Waterfield Ridge Pl27529

(919) 414-4167

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • NTEE Q • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

16th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • NTEE Q • $1M-$5M nonprofits • Source year 2013

Net Margin

83rd percentile

27%

Higher net margin than 83% of similar nonprofits.

2013 filings • NTEE Q • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

69th percentile

$89,762

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

$2,467,895

No earlier filing loaded for comparison.

Net Assets

$2,467,895

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$3,080,741

No earlier filing loaded for comparison.

Expenses

$2,249,397

No earlier filing loaded for comparison.

Net Income

$831,344

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2013: $2,467,895Liabilities 2013: $0Net Assets 2013: $2,467,8952013Assets 2014: $2,776,044Liabilities 2014: $9,919Net Assets 2014: $2,766,1252014Assets 2015: $3,957,481Liabilities 2015: $15,825Net Assets 2015: $3,941,6562015Assets 2016: $4,769,055Liabilities 2016: $11,203Net Assets 2016: $4,757,8522016Assets 2017: $5,287,505Liabilities 2017: $8,209Net Assets 2017: $5,279,2962017Assets 2018: $6,149,189Liabilities 2018: $22,796Net Assets 2018: $6,126,3932018Assets 2019: $6,528,348Liabilities 2019: $39,712Net Assets 2019: $6,488,6362019Assets 2020: $6,637,017Liabilities 2020: $35,134Net Assets 2020: $6,601,8832020Assets 2021: $7,648,679Liabilities 2021: $25,653Net Assets 2021: $7,623,0262021Assets 2022: $8,187,340Liabilities 2022: $20,037Net Assets 2022: $8,167,3032022Assets 2023: $8,985,527Liabilities 2023: $44,023Net Assets 2023: $8,941,5042023Assets 2024: $9,429,879Liabilities 2024: $13,832Net Assets 2024: $9,416,0472024

Highlighted filing

2013

Assets$2,467,895
Liabilities$0
Net Assets$2,467,895

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2013: $3,080,741Expenses 2013: $2,249,397Net Income 2013: $831,3442013Revenue 2014: $3,403,778Expenses 2014: $2,915,896Net Income 2014: $487,8822014Revenue 2015: $4,652,739Expenses 2015: $3,472,116Net Income 2015: $1,180,6232015Revenue 2016: $4,329,268Expenses 2016: $3,519,842Net Income 2016: $809,4262016Revenue 2017: $4,379,692Expenses 2017: $3,804,750Net Income 2017: $574,9422017Revenue 2018: $5,274,933Expenses 2018: $4,475,146Net Income 2018: $799,7872018Revenue 2019: $5,867,057Expenses 2019: $5,538,760Net Income 2019: $328,2972019Revenue 2020: $5,523,123Expenses 2020: $5,572,491Net Income 2020: -$49,3682020Revenue 2021: $6,013,214Expenses 2021: $5,043,840Net Income 2021: $969,3742021Revenue 2022: $6,323,820Expenses 2022: $5,660,976Net Income 2022: $662,8442022Revenue 2023: $7,355,624Expenses 2023: $6,695,029Net Income 2023: $660,5952023Revenue 2024: $8,913,722Expenses 2024: $8,550,401Net Income 2024: $363,3212024

Highlighted filing

2013

Revenue$3,080,741
Expenses$2,249,397
Net Income$831,344
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 3, 2014
Return Version
2013v3.1
Gross Receipts
$3,080,741
Mission and Program Overview

Mission

Zoe is a holistic christian ministry focusing on empowering orphans and vulnerable children to be able to provide for themselves. Zoe utilizes a community-based model for empowerment that was developed in africa. The program is a developmental approach where orphaned and vulnerable children identify and overcome the obstacles preventing them from living life in all its fullness. Through zoe, orphans access the knowledge and resources needed to improve their well-being and overcome poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$1,303,889-
Cash and Non-Interest-Bearing Accounts-$739,111-
Investments Other Securities-$423,021-
Accounts Receivable-$1,874-
Total Assets$0$2,467,895▲ $2,467,895
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$2,208,699-
Unrestricted Net Assets-$259,196-
Total Net Assets Fund Balance$0$2,467,895▲ $2,467,895
Total Liabilities and Net Assets / Fund Balance$0$2,467,895▲ $2,467,895

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$423,021--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Gaston WarnerExecutive DiFT$89,762$89,762
Mandie SellarsDirector CommuniFT$64,838$64,838
Randy WiersmaDirector of EngaPT$25,725$25,725

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,069,710
Program Service Revenue
$0
Investment Income
$1,877
Other Revenue
$9,154
All Other Contributions
$3,069,710
Change in Net Assets
$831,344

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies1$104,351Fair Market Value (FMV)
Total Noncash Contributions1$104,351-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,080,741
Revenue Not Reported on Form 990
$15,141
Total Revenue per Audited Statements
$3,095,882
Total Revenue per Form 990
$3,080,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,635,549
Other Expenses$319,987
Salaries, Compensation, and Employee Benefits$293,861
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,635,549--$1,635,549
Other Salaries and Wages$43,000$97,778-$140,778
Travel$90,095$13,633-$103,728
Current Officers, Directors, Trustees, and Key Employees$31,542$71,720-$103,262
Office Expenses$10,435$64,491-$74,926
Other Employee Benefits$15,218$34,603-$49,821
Occupancy-$7,040-$7,040
Other Expenses$104,351$5,170-$5,170
All Other Expenses$150$4,431-$4,581
Information Technology-$857-$857
Conferences and Meetings-$723-$723
Total Functional Expenses$1,930,340$319,057$0$2,249,397

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,249,397
Total Expenses per Audited Statements$2,249,397
Total Expenses per Form 990$2,249,397
International Activity

International Summary

Employees
22
Spending
$1,635,549

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
RwandaSee Part VRwanda Empowerment-8$675,622
KenyaSee Part VKenya Empowerment-6$591,401
ZimbabweSee Part VZimbabwe Empowerment-4$275,547
MalawiSee Part VMalawi Empowerment-3$67,724
ZambiaSee Part VZambia Empowerment-1$25,255
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

While the organization did not have a whistleblower policy or document retention & destruction policy in place as of the end of the fiscal year, a whistleblower policy and document retention & destruction policy were approved at the organization board meeting in may 2014.

Form 990, Page 6, Part VI, Line 11B

The form 990 will be shared with all board members via email for review and questions. The board will then take a vote of approval via email.

Form 990, Page 6, Part VI, Line 12C

The board of directors will sign the established conflict of interest policy annually, acknowledging that they are in compliance. Initially, board members will be held to a standard of self-monitoring and informal checks and balances, with regard to monitoring compliance with extensive conflict of interest policy documentation. Increased scrutiny and controls will be determined prospectiviely on an as needed basis.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary and performance are reviewed annually by the executive committee of the board of directors with any recommended compensation changes brought to the board for approval. Performance is the primary factor in compensation evaluation in keeping with appropriate comparisons for the similar position at similar organizations.

Form 990, Page 6, Part VI, Line 15B

The executive director reviews performance for other staff and any recommended compensation changes are approved by the board of directors in the budget approval process in december of each fiscal year.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Form 990, Part VII

All employees of the organization are paid by the north carolina conference of the united methodist church. Zoe ministry reimburses the north carolina conference of the united methodist church for all salary and benefit expenses, but the conference issues all checks and w-2s.

Filing and Contact Details

Filer

EIN
45-4671349
Phone
9194144167

Signing Officer

Name
Randy Wiersma
Title
Director of Engagement
Phone
9194144167
Signed
2014-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Gaston Warner
Formed
2011
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
120

Preparer

Preparer
Anthony T Pandiscia
Phone
9196621001
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Zoe is a holistic christian ministry focusing on empowering orphans and vulnerable children to be able to provide for themselves. Zoe utilizes a community-based model for empowerment that was developed in africa. The program is a developmental approach where orphaned and vulnerable children identify and overcome the obstacles preventing them from living life in all its fullness. Through zoe, orphans access the knowledge and resources needed to improve their well-being and overcome poverty.

Form 990, Page 2, Part III, Line 4A

Problem in their communities.

Form 990, Page 2, Part III, Line 4D

Malawi and zambia three year empowerment programs - children from malawi and zambia start the program in desperate poverty and graduate in three years to support themselves and their siblings. The program has an 85-90% graduation rate per a university of texas study. Those children who are not self-sufficient at the end of three years continue to be helped by other children in their group, but are no longer helped with zoe funds. Malawi's empowerment program served 1,487 children in the first year of the program. The program had one program director and 2 social workers. The program just began in 2013 with solid community and government support. Zambia's empowerment program served 275 children. The program had one program director. The program was discontinued in 2013 as the third year children graduated from the program.

Form 990, Part XI, Line 9

Represents net assets transferred into the 0 organization's name from the related organization 0 (reported on schedule r) at the beginning of the 0 year as the organization commenced activities as 0 an independent tax-exempt organization in 2013. 1,621,410

Financial Statement Notes

Schedule D, Page 3, Part X

Zoe accounts for the effect of any uncertain tax positions based on a more likely than not threshold to the recognition of the tax positions being sustained based on the technical merits of the position under examination by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a cumulative probability assessment that aggregates the estimated tax liability for all uncertain tax positions. Tax positions for zoe included, but are not limited to, the tax-exempt status and determination of whether income is subject to unrelated business income tax; however, zoe has determined that such positions do not result in an uncertainty requiring recognition.

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IRS990/Form990PartVIISectionAGrp/TitleTxt13EX OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIR. COMMUNI
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIR. OF ENGA
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IRS990/MissionDesc0ZOE IS A HOLISTIC CHRISTIAN MINISTRY FOCUSING ON EMPOWERING ORPHANS AND VULNERABLE CHILDREN TO BE ABLE TO PROVIDE FOR THEMSELVES. ZOE UTILIZES A COMMUNITY-BASED MODEL FOR EMPOWERMENT THAT WAS DEVELOPED IN AFRICA. THE PROGRAM IS A DEVELOPMENTAL APPROACH WHERE ORPHANED AND VULNERABLE CHILDREN IDENTIFY AND OVERCOME THE OBSTACLES PREVENTING THEM FROM LIVING LIFE IN ALL ITS FULLNESS. THROUGH ZOE, ORPHANS ACCESS THE KNOWLEDGE AND RESOURCES NEEDED TO IMPROVE THEIR WELL-BEING AND OVERCOME POVERTY.
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IRS990/PrincipalOfficerNm0REV GASTON WARNER
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IRS990/ProgSrvcAccomActy2Grp/Desc0KENYA THREE YEAR EMPOWERMENT PROGRAM - CHILDREN FROM KENYA START THE PROGRAM IN DESPERATE POVERTY AND GRADUATE IN THREE YEARS TO SUPPORT THEMSELVES AND THEIR SIBLINGS. THE PROGRAM HAS AN 85-90% GRADUATION RATE PER A UNIVERSITY OF TEXAS STUDY. THOSE CHILDREN WHO ARE NOT SELF- SUFFICIENT AT THE END OF THREE YEARS CONTINUE TO BE HELPED BY OTHER CHILDREN IN THEIR GROUP, BUT ARE NO LONGER HELPED WITH ZOE FUNDS. KENYA'S EMPOWERMENT PROGRAM SERVED 6,481 CHILDREN, WITH APPROXIMATELY 1,380 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 5 SOCIAL WORKERS. THE KENYA GOVERNMENT RECOGNIZED ZOE AS ONE OF THE 7 BEST PRACTICES OF NON-GOVERNMENTAL ORGANIZATIONS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ZIMBABWE THREE YEAR EMPOWERMENT PROGRAM - CHILDREN FROM ZIMBABWE START THE PROGRAM IN DESPERATE POVERTY AND GRADUATE IN THREE YEARS TO SUPPORT THEMSELVES AND THEIR SIBLINGS. THE PROGRAM HAS AN 85-90% GRADUATION RATE PER A UNIVERSITY OF TEXAS STUDY. THOSE CHILDREN WHO ARE NOT SELF- SUFFICIENT AT THE END OF THREE YEARS CONTINUE TO BE HELPED BY OTHER CHILDREN IN THEIR GROUP, BUT ARE NO LONGER HELPED WITH ZOE FUNDS. ZIMBABWE'S EMPOWERMENT PROGRAM SERVED 1,672 CHILDREN, WITH APPROXIMATELY 720 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 3 SOCIAL WORKERS. APPROXIMATELY 105,000 OF DONATED MEDICAL EQUIPMENT WAS SENT TO THE COUNTRY IN 2013.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0MALAWI AND ZAMBIA THREE YEAR EMPOWERMENT PROGRAMS - CHILDREN FROM MALAWI AND ZAMBIA START THE PROGRAM IN DESPERATE POVERTY AND GRADUATE IN THREE YEARS TO SUPPORT THEMSELVES AND THEIR SIBLINGS. THE PROGRAM HAS AN 85-90% GRADUATION RATE PER A UNIVERSITY OF TEXAS STUDY. THOSE CHILDREN WHO ARE NOT SELF-SUFFICIENT AT THE END OF THREE YEARS CONTINUE TO BE HELPED BY OTHER CHILDREN IN THEIR GROUP, BUT ARE NO LONGER HELPED WITH ZOE FUNDS. MALAWI'S EMPOWERMENT PROGRAM SERVED 1,487 CHILDREN IN THE FIRST YEAR OF THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 2 SOCIAL WORKERS. THE PROGRAM JUST BEGAN IN 2013 WITH SOLID COMMUNITY AND GOVERNMENT SUPPORT. ZAMBIA'S EMPOWERMENT PROGRAM SERVED 275 CHILDREN. THE PROGRAM HAD ONE PROGRAM DIRECTOR. THE PROGRAM WAS DISCONTINUED IN 2013 AS THE THIRD YEAR CHILDREN GRADUATED FROM THE PROGRAM.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ZOE ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS FOR ZOE INCLUDED, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX; HOWEVER, ZOE HAS DETERMINED THAT SUCH POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0RWANDA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1KENYA
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0SEE PART V
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0RWANDA PROGRAM
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0ZOE MINISTRY WORKS THROUGH A BUDGET PROCESS WITH EACH COUNTRY FOR EACH EMPOWERMENT PROGRAM. SOME OF THE PROGRAMS ARE AUDITED AND SOME OF THE FOREIGN GOVERNMENTS ARE DIRECTLY INVOLVED AND SUPPORTIVE OF THE PROGRAMS, IN WHICH CASE, ZOE REPORTS TO THE GOVERNMENT. ZOE HAS STAFF IN EACH COUNTRY TO OVERSEE EACH PROGRAMS AND MONITOR HOW THE FUNDS ARE USED. THERE ARE ALSO REOCCURRING VISITS TO EACH COUNTRY BY ZOE REPRESENTATIVES AND DONORS. ZOE ALSO HAS A "HOPE COMPANION PROGRAM", WHICH IS A PARTNERSHIP BETWEEN THE CHILDREN BENEFITING FROM ZOE FUNDS AND THE DONORS. "HOPE COMPANIONS" INCLUDE INDIVIDUALS AND CHURCH GROUPS, WHO PARTNER WITH A WORKING GROUP OF CHILDREN(60-100 CHILDREN) WITH A 3 YEAR COMMITMENT TO FUND THEIR GROUP. THE "HOPE COMPANION" GETS THE NAMES AND AGES OF THE CHILDREN AT THE START OF THE PROGRAM, THEY RECEIVE QUARTERLY REPORTS WITH AN INDIVIDUAL STORY OF A CHILD AND PROGRESS OF THE GROUP, AND THEY HAVE THE OPPORTUNITY TO TRAVEL AND MEET THEIR CHILDREN IN PERSON. A ZOE REPRESENTATIVE TRAVELS WITH THEM TO MEET THE CHILDREN AND IN COUNTRY STAFF. THE "HOPE COMPANION" ALSO RECEIVES A SUMMARY REPORT AT THE END OF THE THREE YEAR PERIOD, WHICH DETAILS THE ACCOMPLISHMENTS AND PROGRESS OF EACH CHILD WITHIN THE WORKING GROUP, INCLUDING PICTURES. THE "HOPE COMPANION PROGRAM" IS A GREAT CONNECTION FOR FUNDRAISING, BUT ALSO SERVES AS A GREAT MONITORING PROCESS, AS DONORS RECEIVE NAMES, AGES, REPORTS, AND ONSITE VISITS WITH THE CHILDREN RECEIVING ZOE FUNDS.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1RWANDA 675,622 0 KENYA 591,401 0 ZIMBABWE 275,547 0 MALAWI 67,724 0 ZAMBIA 25,255 0
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt2ALL FIVE COUNTRIES (RWANDA, KENYA, ZIMBABWE, MALAWI, AND ZAMBIA) USE ZOE'S THREE YEAR EMPOWERMENT PROGRAM. CHILDREN START THE PROGRAM IN DESPERATE PROVERTY AND GRADUATE IN THREE YEARS ABLE TO SUPPORT THEMSELVES AND THEIR SIBLINGS. ZOE BUDGETS THE FUNDS TO BE USED IN EACH COUNTRY, BUT HERE IS A SUMMARY OF TYPES OF SERVICES AND ACTIVITIES THE FUNDS ARE USED TO SUPPORT: ADMIN/OFFICE EXPENSES: OFFICE RENT, UTILITIES, PHONE, PRINTING, COPYING, STAFF TRAINING. AGRICULTURE: SEED, FERTILIZER, HOES FOR PLANTING ON FARMING TECHNIQUES. CHILD RIGHTS: TEACHING ORPHANS THEIR RIGHTS, COSTS OF CLAIMING LAND WRONGFULLY TAKEN FROM ORPHANS. COMMUNITY OUTREACH: SELECTING ORPHANS FOR THE PROGRAM THEIR GOVERNMENT AND COMMUNITY LEADERS, EDUCATING COMMUNITY ON HOW PROGRAM WORKS. DISEASE PREVENTION: HYGIENE TRAINING, MOSQUITO NETS DISTRIBUTION, HEALTH INSURANCE, HIV/AIDS EDUCATION. EDUCATION: SCHOOL FEES/UNIFORMS AS NEEDED FOR FIRST YEAR AND SOME SECOND YEAR CHILDREN. HOME CONSTRUCTION: BUILDING SUPPLIES FOR HOUSES BUILT BY THE CHILDREN. INFO TECHNOLOGY: COMPUTER/INTERNET ACCESS COSTS. MICRO-GRANTS: SMALL GRANTS TO HELP CHILDREN START BUSINESSES. SALARIES: STAFF SALARIES. SPIRITUAL CULTIVATION: CHRISTMAS CELEBRATIONS, YOUTH REVIVAL CONFERENCES. TRANSPORTATION: COSTS FOR STAFF VISITS TO CHILDREN. VOCATIONAL TRAINING: TUITION FEES FOR VOCATIONAL TRAINING FOR CHILDREN.

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