2025-07-07T12:04:19-05:00 2024-12-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2024-01-01 454671349 Zoe Empowers ZOEE 9197797272 POBox 28839 Raleigh NC 27611 Gaston Warner CEO 9197797272 2025-06-27 1 1 Stacy Cullen P00974308 4048929651 2025-06-27 2024 2025-03-06 01:10:19Z Gaston Warner POBox 28839 Raleigh NC 27611 8913722 0 X www.zoeempowers.com X 2011 NC Zoe Empowers is a global network of local organizations throughout Africa and India providing a replicable and scalable framework whereby youth led or resourced families are provided the training, resources, and community support to become safe and healthy, skilled for longtermsuccess, reintegrated into their communities, and able to live meaningful lives while knowing they are loved. 13 13 10 800 0 0 7255296 8769131 0 0 100328 124807 0 19784 7355624 8913722 5429660 7087971 0 0 649103 724965 0 0 462330 616266 737465 6695029 8550401 660595 363321 8985527 9429879 44023 13832 8941504 9416047 X Zoe Empowers is a global network of local organizations throughout Africa and India providing a replicable and scalable framework whereby youth led or resourced families are provided the training, resources, and community support to become safe and healthy, skilled for longterm success, reintegrated into their communities, and able to live meaningful lives while knowing they are loved. 0 0 7844797 7087971 Zoe Empowers operates a similar three-year empowerment program in each of the program countries listed below. In each country, youth led families in extreme poverty are gathered into peer groups comprised of approximately 25 families of approximately 90 total orphaned and vulnerable children. While their community stands behind them, indigenous Zoe staff from the local Zoe NGO coordinate training and resource these young people to become safe and healthy, skilled for long term success, and able to lead meaningful lives wrapped in layers of community. After three years, youth graduate sustainably self-sufficiently across multiple areas of life with robust community support. Groups carry-on meeting post-graduation for mutual support, and independent research suggests graduates continue to progress in their success. In each country, the local and national governments provide free resources to the Zoe program such as agriculture and vocational training, land for farming and free meeting space. The number of youths served in each Zoe empowers program country in 2023 and in total are listed below: Kenya served 15,715 youth, with approximately 54,149 empowered since 2007. Rwanda served 13,862 youth, with approximately 50,718 empowered since 2007. Zimbabwe served 7,554 youth, with approximately 26,234 empowered since 2009. Malawi served 6,967 youth, with approximately 20,399 empowered since 2013. Liberia served 5,562 youth, with approximately 12,939 empowered since 2014. Chennai India served 4,266 youth, with approximately 9,791 empowered since 2014. Vizag India served 3,770 youth, with approximately 4,371 empowered since 2019. Tanzania served 4,431 youth, with approximately 5,781 empowered since 2019. Mozambique served 1,856 youth in 2023. South Sudan serves 590 youth in 2023.as of the end of 2023, 64,573 youth were currently active in the Zoe empowers program with 188,698 having been empowered. 7844797 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X X Toni Cole 9197797272 POBox 28839 Raleigh NC 27611 Stan Bradshaw Director 1.00 X 0 0 0 Richard Cunningham Director 1.00 X 0 0 0 Lynn A Dugle Director 1.00 X 0 0 0 Linda Folger Director 1.00 X 0 0 0 Erin Geter Director 1.00 X 0 0 0 Josh Harnagal Director 1.00 X 0 0 0 Ken Muriithi Director 1.00 X 0 0 0 Robert Ondrasek Director 1.00 X 0 0 0 Betty Petty Director 1.00 X 0 0 0 Steve Smith Director 1.00 X 0 0 0 Tim Thoman Director 1.00 X 0 0 0 Jini Thornton Director 1.00 X 0 0 0 Randy Wiersma Director 1.00 X 0 0 0 Gaston Warner CEO 40.00 X 120000 0 249 John Boswell COO 40.00 X 8279 0 23037 Wendy Lee Chief Development Officer 40.00 X 100000 0 249 228279 0 23535 1 0 0 0 0 8769131 8769131 124807 124807 Other 900099 19784 19784 19784 8913722 19784 0 124807 7087971 7087971 228279 86353 85350 56576 46285 16988 16565 12732 20486 2846 8440 9200 429915 115925 92235 221755 337114 217695 15556 103863 22712 22378 334 317019 317019 Communications 44072 252 43820 Meetings 10112 2409 7703 Postage & Shipping 6436 89 6347 8550401 7844797 243274 462330 3948640 3959200 4274775 4597345 762112 873334 8985527 9429879 44023 13832 44023 13832 X 4224780 3583468 4716724 5832579 8941504 9416047 8985527 9429879 363321 111222 0 X X 0 1 X 1 0 X 5393997 6006434 6311602 7255296 8769131 33736460 5393997 6006434 6311602 7255296 8769131 33736460 33736460 26436 6780 12218 100328 124807 270569 34007029 0.99200 0.99100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 8798500 -111222 -111222 8909722 4000 4000 8913722 8550401 0 8550401 0 8550401 Part X, Line 2: Zoe Empowers is exempt from income taxes under Internal Revenue Code Section 501(c)(3); accordingly, no provision for taxes has been made in the financial statements. 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 include, 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 tax positions do not result in an uncertainty requiring recognition. Part XI, Line 4b - Other Adjustments: Other Income 1 Rwanda 1 19 Empowerment 1494279 Kenya 1 21 Empowerment See Part V for additional information 1434059 India 0 16 Empowerment See Part V for additional information 1135092 Zimbabwe 1 13 Empowerment See Part V for additional information 816802 Malawi 1 10 Empowerment See Part V for additional information 771356 Tanzania 1 11 Empowerment See Part V for additional information 560001 Liberia 1 10 Empowerment See Part V for additional information 443549 Mozambique 0 5 Empowerment See Part V for additional information 150461 Uganda 0 3 Empowerment See Part V for additional information 135093 South Sudan 0 3 Empowerment See Part V for additional information 103273 Zambia 0 2 Empowerment See Part V for additional information 44006 Various 0 0 Empowerment See Part V for additional information 756826 6 105 0 8 6 113 6805599 1039198 7844797 Rwanda Empowerment 1494279 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Kenya Empowerment 1434059 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book India Empowerment 1135092 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Zimbabwe Empowerment 816802 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Malawi Empowerment 771356 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Tanzania Empowerment 560001 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Liberia Empowerment 443549 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Mozambique Empowerment 150461 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Uganda Empowerment 135093 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book South Sudan Empowerment 103273 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Zambia Empowerment 44006 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Various Empowerment 756826 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book 0 0 0 0 0 0 Sch F, Pg 1, Part 1, Line 3e All eleven countries (Rwanda, Kenya, Zimbabwe, Malawi, Liberia, India, Tanzania, Mozambique, South Sudan, Uganda, and Zambia) use Zoe's three-year empowerment program. Children start the program in desperate poverty and graduate in three years able to support themselves and their siblings. Zoe budgets the funds to be used in each country; here is a summary of types of services and activities the funds are used to Support: Admin/office expenses: office rent, utilities, internet, technology, 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 with 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. Micro-grants: small grants to help children start businesses. Salaries: staff salaries. Transportation: costs for vehicles and maintenance to allow staff visits to children. Vocational training: tuition fees for vocational training for children. Sch F, Pg2, Part 2, Line 1h Most of the programs are audited annually and certain local foreign government participation is coordinated to support and monitor program operations. Zoe has staff in each country to oversee each program and monitor how the funds are used. The CEO south monitors the status of the program in each country through regular visits/audits and reporting. There are also recurring visits to each country by Zoe representatives and donors. Zoe also has an "empowerment group program", which is a partnership between the children benefiting from Zoe funds and the donors. "empowerment partners" 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 "empowerment partner" receives the names and ages of the children at the start of the program, they receive quarterly reports and/or videos 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 "empowerment partner" also receives reports annually, which details the accomplishments and progress of each household within the working group, including pictures. The empowerment partner program serves as an externally controlled monitoring process, as donors receive names, ages, reports, and onsite visits with the children receiving Zoe funds. X 11 224521 FMV 0 0 0 Form 990, Part VI, Section B, line 11b The form 990 will be shared with all the board members in a board meeting for review and questions. The board will then take a vote of approval. Form 990, Part VI, Section B, 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 prospectively on an as needed basis. Form 990, Part VI, Section B, line 15 The CEO'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 organization. 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, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Form 990, Part XIII, Line 2C The organization has not changed any processes from prior year.