Civic Intelligence

Zoe Empowers

990 • Fiscal year 2021 • EIN 45-4671349

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 15, 2022

P O Box 28839Raleigh, NC 27611

(919) 779-7272

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

11th percentile

0.00x

Higher debt load relative to revenue than 11% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

57th percentile

16%

Higher net margin than 57% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

63rd percentile

15%

Faster asset growth than 63% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

46th percentile

8.9%

Faster revenue growth than 46% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$7,648,679

Up $1,011,662 (+15%) from 2020

Net Assets

Up

$7,623,026

Up $1,021,143 (+15%) from 2020

Liabilities

Down

$25,653

Down $9,481 (-27%) from 2020

Revenue

Up

$6,013,214

Up $490,091 (+8.9%) from 2020

Expenses

Down

$5,043,840

Down $528,651 (-9.5%) from 2020

Net Income

Up

$969,374

Up $1,018,742 (+2064%) from 2020

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

2021

Assets$7,648,679
Liabilities$25,653
Net Assets$7,623,026

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

2021

Revenue$6,013,214
Expenses$5,043,840
Net Income$969,374
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 15, 2022
Return Version
2021v4.0
Gross Receipts
$6,013,214
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.

Zoe Empowers is a religiously non-restrictive christian organization with a holistic approach to helping orphans, focusing on empowering orphans and vulnerable children to be able to provide for themselves. Zoe Empowers 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 ther well-being and overcome poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$3,307,067$4,096,500▲ $789,433
Cash and Non-Interest-Bearing Accounts$2,590,269$2,935,107▲ $344,838
Investments Other Securities$315,303$617,072▲ $301,769
Accounts Receivable$423,347$0▼ $423,347
Prepaid Expenses and Deferred Charges$1,031$0▼ $1,031
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,637,017$7,648,679▲ $1,011,662
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$35,134$25,653▼ $9,481
Total Liabilities$35,134$25,653▼ $9,481
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,070,254$5,732,067▲ $661,813
Net Assets Without Donor Restrictions$1,531,629$1,890,959▲ $359,330
Total Net Assets Fund Balance$6,601,883$7,623,026▲ $1,021,143
Total Liabilities and Net Assets / Fund Balance$6,637,017$7,648,679▲ $1,011,662
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gaston WarnerCEOFT$85,412$7,937$93,349
John BoswellCOOFT$68,157$17,024$85,181

Board Members and Trustees

NameTitle
Lynn DugleCHairperson
Greg LondoVice Chair
Erin GeterDirector
Ken MuriithiDirector
Mark KonenDirector
Mike MandlDirector
Randy WiersmaDirector
Rev Matthew WilliamsDirector
Wendy LeeDirector
Mark McAndrewDevelopment
Linda FolgerSecretary
Dan BaylyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,006,434
Program Service Revenue
$0
Investment Income
$6,780
Other Revenue
$0
All Other Contributions
$5,890,234
Change in Net Assets
$969,374

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,013,214
Revenue Not Reported on Form 990
$51,769
Total Revenue per Audited Statements
$6,064,983
Total Revenue per Form 990
$6,013,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,274,217
Salaries, Compensation, and Employee Benefits$579,711
Total Fundraising Expense$372,659
Other Expenses$189,912
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$4,274,217--$4,274,217
Other Salaries and Wages$86,784$141,252$108,944$336,980
Current Officers, Directors, Trustees, and Key Employees$52,930$23,898$76,742$153,570
Fees for Services Other-$1,134$106,051$107,185
Pension Plan Contributions$10,890$12,464$11,148$34,502
Payroll Taxes$7,279$10,922$11,816$30,017
Other Employee Benefits$3,852$5,028$15,762$24,642
Advertising--$23,159$23,159
Office Expenses-$21,575$1,173$22,748
Fees for Services Accounting-$10,000-$10,000
Travel$4,308--$4,308
Other Expenses-$182$4,051$4,233
Total Functional Expenses$4,440,260$230,921$372,659$5,043,840

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,043,840
Total Expenses per Audited Statements$5,043,840
Total Expenses per Form 990$5,043,840
International Activity

International Summary

Spending
$4,274,217

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
KenyaSee Part VKenya Empowerment00$1,022,566
RwandaSee Part VRwanda Empowerment00$983,608
ZimbabweSee Part VZimbabwe Empowerment00$653,947
MalawiSee Part VMalawi Empowerment00$569,060
IndiaSee Part VIndia Empowerment00$462,738
LiberiaSee Part VLiberia Empowerment00$315,951
TanzaniaSee Part VTanzania Empowerment00$266,347
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 will be shared with all the board members in a board meetingfor review and questions. The board will then take a vote of approval.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The ceo's salary and performance are reviewed annually by the executivecommittee of the board of directors with any recommended compensation changes brought to the board for approval. Performance is the primaryfactor in compensation evaluation in keeping with appropiate comparisonsfor the similar position at similar organization.the executive director reviews performance for other staff and anyrecommended compensation changes are approved by the board of directors inthe budget approval process in december of each fiscal year.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
Zoe Empowers
EIN
45-4671349
Phone
9197797272
Address
P O Box 28839, Raleigh, NC 27611

Signing Officer

Name
John Boswell
Title
COO
Signed
2022-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gaston Warner
Formed
2011
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
11
Volunteers
1,700

Preparer

Firm
Crosslin PLLC
Address
3803 Bedford Ave Suite 103, Nashville, TN 37215
Preparer
Steven D Warren CPA
Phone
6153205500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: malawi three year empowerment program - children from malawi start the program in desperate poverty and graduate in three years to support themselves and their siblings. The program has a success rate such that 95% of program graduates no longer need charity and are sustainably self sufficient. Those children who are not self-sufficient at the end of the 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 6,408 children, with approximately 2,787 graduating from the program. The program had 9 staff. The malawi government continues to provide land for farming as they recognize the great work of zoe alleviating the orphan problem in their communities. Other program services 5: liberia three year empowerment program - children from liberia start the program in desperate poverty and graduate in three years to support themselves and their siblings. The program has a success rate such that 95% of program graduates no longer need charity and are sustainably self sufficient. Those children who are not self-sufficient at the end of the three years continue to be helped by other children in their group, but are no longer helped with zoe funds. Liberia's empowerment program served 4,009 children, with approximately 1,750 graduating from the program. The program had 6 staff. The liberia government continues to provide land for farming as they recognize the great work of zoe alleviating the orphan problem in their communities. Other program services 6: india three year empowerment program - children from india start the program in desperate poverty and graduate in three years to support themselves and their siblings. The program has a success rate such that 95% of program graduates no longer need charity and are sustainably self sufficient. Those children who are not self-sufficient at the end of the three years continue to be helped by other children in their group, but are no longer helped with zoe funds. India's empowerment program served 4,493 children, with approximately 1,541 graduating from the program. The program had 10 staff. The india government continues to provide land for farming as they recognize the great work of zoe alleviating the orphan problem in their communities. Other program services 7: tanzania three year empowerment program - children from tanzania start the program in desperate poverty and graduate in three years to support themselves and their siblings. The program has a success rate such that 95% of program graduates no longer need charity and are sustainably self sufficient. Those children who are not self-sufficient at the end of the three years continue to be helped by other children in their group, but are no longer helped with zoe funds. Tanzania's empowerment program served 2,601 children. The program had 4 staff. The tanzania government continues to provide land for farming as they recognize the great work of zoe alleviating the orphan problem in their communities.

Financial Statement Notes

Part X : FIN48 Footnote

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 beingsustained based on the technical merits of the position under examinationby the applicable taxing authority. If a tax position or positions aredeemed to result in uncertainties of those positions, the unrecognized taxbenefit is estimated based on a cumulative probability assessment thataggregates the estimated tax liability for all uncertain tax positions.tax positions for zoe include, but are not limited to, the tax-exemptstatus and determination of whether income is subject to unrelatedbusiness income tax; however, zoe has determined that such tax positionsdo not result in an uncertainty requiring recognition

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IRS990/Form990PartVIISectionAGrp/PersonNm6Mark McAndrew
IRS990/Form990PartVIISectionAGrp/PersonNm7Mark Konen
IRS990/Form990PartVIISectionAGrp/PersonNm8Mike Mandl
IRS990/Form990PartVIISectionAGrp/PersonNm9Rev Matthew Williams
IRS990/Form990PartVIISectionAGrp/PersonNm10Wendy Lee
IRS990/Form990PartVIISectionAGrp/PersonNm11Randy Wiersma
IRS990/Form990PartVIISectionAGrp/PersonNm12Erin Geter
IRS990/Form990PartVIISectionAGrp/PersonNm13Ken Muriithi
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IRS990/MissionDesc0Zoe Empowers is a religiously non-restrictive christian organization with a holistic approach to helping orphans, focusing on empowering orphans and vulnerable children to be able to provide for themselves. Zoe Empowers 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 ther well-being and overcome poverty.
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IRS990/ProgSrvcAccomActy2Grp/Desc0RWANDA THREE YEAR EMPOWERMENT PROGRAM - CHILDREN FROM RWANDA START THE PROGRAM IN DESPERATE PROVERTY AND GRADUATE IN THREE YEARS TO SUPPORT THEMSELVES AND THEIR SIBLINGS. THE PROGRAM HAS A SUCCESS RATE SUCH THAT 95% OF PROGRAM GRADUATES NO LONGER NEED CHARITY AND ARE SUSTAINABLY SELF SUFFICIENT. THOSE CHILDREN WHO ARE NOT SELF-SUFFICIENT AT THE END OF THE THREE YEARS CONTINUE TO BE HELPED BY OTHER CHILDREN IN THEIR GROUP, BUT ARE NO LONGER HELPED WITH ZOE FUNDS. RWANDA'S EMPOWERMENT PROGRAM SERVED 11,614 CHILDREN, WITH APPROXIMATELY 3,890 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 11 SOCIAL WORKERS. THE RWANDA GOVERNMENT CONTINUES TO PROVIDE LAND FOR FARMING AS THEY RECOGNIZE THE GREAT WORK OF ZOE ALLEVIATING THE ORPHAN PROBLEM IN THEIR COMMUNITIES.
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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 A SUCCESS RATE SUCH THAT 95% OF PROGRAM GRADUATES NO LONGER NEED CHARITY AND ARE SUSTAINABLY SELF SUFFICIENT. THOSE CHILDREN WHO ARE NOT SELF-SUFFICIENT AT THE END OF THE 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 6,905 CHILDREN, WITH APPROXIMATELY 3,563 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 9 SOCIAL WORKERS. THE ZIMBABWE GOVERNMENT CONTINUES TO PROVIDE LAND FOR FARMING AS THEY RECOGNIZE THE GREAT WORK OF ZOE ALLEVIATING THE ORPHAN PROBLEM IN THEIR COMMUNITIES.
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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 BEINGSUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATIONBY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS AREDEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAXBENEFIT IS ESTIMATED BASED ON A CUMULATIVE PROBABILITY ASSESSMENT THATAGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS.TAX POSITIONS FOR ZOE INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPTSTATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATEDBUSINESS INCOME TAX; HOWEVER, ZOE HAS DETERMINED THAT SUCH TAX POSITIONSDO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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