2026-06-25T13:15:54-05:00 2025-12-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2025-01-01 454671349 Zoe Empowers ZOEE 9197797272 POBox 28839 Raleigh NC 27611 Gaston Warner CEO 9197797272 2026-06-25 1 Stacy Cullen P00974308 4048929651 2026-06-25 2025 2025-03-06 01:10:19Z Gaston Warner POBox 28839 Raleigh NC 27611 8511782 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 11 800 0 0 8769131 8439593 0 0 124807 72189 19784 0 8913722 8511782 7087971 7987166 0 0 724965 784575 0 0 433590 737465 723294 8550401 9495035 363321 -983253 9429879 8564586 13832 12974 9416047 8551612 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 8716257 7987166 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 85 total orphaned and vulnerable children and youth (OVCY). While their community stands behind them, indigenous Zoe staff from the local Zoe NGO coordinate the training and resources these young people need 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-sufficient 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 may provide free resources to the Zoe program such as agriculture and vocational training, land for farming, and free meeting space. The number of OVCY served in each Zoe Empowers program country in 2025 and in total are listed below: Kenya served 17,483 OVCY, with approximately 65,999 empowered since 2007. Rwanda served 16,402 OVCY, with approximately 62,101 empowered since 2007. Zimbabwe served 9,138 OVCY, with approximately 32,562 empowered since 2009. Malawi served 8,484 OVCY, with approximately 26,133 empowered since 2013. Liberia served 4,781 OVCY, with approximately 15,511 empowered since 2014. Chennai, India served 5,608 OVCY, with approximately 13,612 empowered since 2014. Vizag India served 6,106 OVCY, with approximately 8,638 empowered since 2019. Tanzania served 5,867 OVCY, with approximately 9,695 empowered since 2019. Mozambique served 3,974 OVCY, with approximately 4,721 empowered since 2022. South Sudan served 2,022 OVCY starting in 2023. Uganda served 2,085 OVCY starting in 2024. Zambia served 1,176 OVCY starting in 2024. Eswatini served 782 OVCY starting in 2025. At the point in time of November 1, 2025, 83,908 OVCY were active in the Zoe empowers program with 246,640 having been empowered since 2007. 8716257 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 5 0 1 11 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 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 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 Keri Cole Director 1.00 X 0 0 0 Mark Konen Director 1.00 X 0 0 0 Gaston Warner CEO 40.00 X 122500 0 0 Laura Nemecek Chief Monitoring & Evaluation Officer 40.00 X 79928 0 0 Wendy Lee Chief Development Officer 40.00 X 102500 0 0 304928 0 0 2 0 0 0 0 8439593 459213 8439593 72189 72189 8511782 0 0 72189 7987166 7987166 304928 95390 89521 120017 301562 94337 88533 118692 53266 16663 15638 20965 6044 1891 1774 2379 118775 37156 34870 46749 9740 3894 698 5148 16757 6699 1201 8857 209043 83569 14987 110487 29522 29252 270 321368 321368 4690 4690 4596 4596 Communications 53638 53638 Postage & Shipping 5816 5790 26 68124 68124 9495035 8716257 345188 433590 3959200 164576 1220709 4597345 4605999 1581149 873334 992153 9429879 8564586 13832 12974 13832 12974 X 3583468 3338876 5832579 5212736 9416047 8551612 9429879 8564586 -983253 118818 0 X X 0 1 X 1 0 X 6006434 6311602 7255296 8769131 8439593 36782056 6006434 6311602 7255296 8769131 8439593 36782056 3229096 33552960 6780 12218 100328 124807 72189 316322 37098378 0.90440 0.99200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 8562476 118818 -68124 50694 8511782 0 8511782 9426911 0 9426911 68124 68124 9495035 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 2d - Other Adjustments: Other Income Part XII, Line 4b - Other Adjustments: Other Income 1 Rwanda 1 20 Empowerment See Part V for additional information 1492715 Kenya 1 21 Empowerment See Part V for additional information 1594430 India 2 22 Empowerment See Part V for additional information 1309451 Zimbabwe 1 15 Empowerment See Part V for additional information 849637 Malawi 1 11 Empowerment See Part V for additional information 788086 Tanzania 1 9 Empowerment See Part V for additional information 560678 Liberia 1 8 Empowerment See Part V for additional information 457572 Mozambique 1 7 Empowerment See Part V for additional information 261214 Uganda 1 4 Empowerment See Part V for additional information 169884 South Sudan 1 3 Empowerment See Part V for additional information 161612 Zambia 1 3 Empowerment See Part V for additional information 97499 Eswatini 1 3 Empowerment See Part V for additional information 75673 Various 0 0 Empowerment See Part V for additional information 1439745 Global South Office (Kenya) 0 3 Oversight See Part V for additional information 168715 9 113 4 16 13 129 7313783 2113128 9426911 Rwanda Empowerment 1492715 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Kenya Empowerment 1594430 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book India Empowerment 1309451 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Zimbabwe Empowerment 849637 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Malawi Empowerment 788086 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Tanzania Empowerment 560678 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Liberia Empowerment 457572 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Mozambique Empowerment 261214 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Uganda Empowerment 169884 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 161612 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Zambia Empowerment 97499 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Eswatini Empowerment 75673 Wire 0 Zoe Empowers works through a budget process with each country for each Empowerment Program (see part v - additional information). Book Global South Office (Kenya) Oversight 168715 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 twelve countriesRwanda, Kenya, Zimbabwe, Malawi, Liberia, India, Tanzania, Mozambique, South Sudan, Uganda, Zambia, and Eswatiniuse Zoe's three-year empowerment program. Children enter the program in desperate poverty and graduate within three years with the ability to support themselves and their siblings. Zoe allocates funds for use in each country, and below is a summary of the types of services and activities supported by these funds. Administrative and office expenses include office rent, utilities, internet, technology, and staff training. Agricultural support includes seeds, fertilizer, hoes for planting, and training in farming techniques. Child rights initiatives focus on educating orphans about their rights and covering costs associated with reclaiming land wrongfully taken from them. Community outreach includes working with government and community leaders to select orphans for the program and educating communities about how the program works. Disease prevention efforts include hygiene training, distribution of mosquito nets, health insurance, and HIV/AIDS education. Education support covers school fees and uniforms as needed for first-year participants and some second-year children. Home construction includes providing building supplies for houses constructed by the children. Micro-grants are provided as small amounts to help children start businesses. Program funding also covers staff salaries and transportation costs, including vehicle expenses and maintenance to allow staff to visit the children. Vocational training includes tuition fees for skill-based training programs for participating children. In 2025, Zoe established a Global South office located in Kenya, staffed by three employees. The Global South CEO oversees all program operations, an internal auditor ensures that funds are deployed as intended, and a monitoring and evaluation coordinator ensures the accuracy of reported data. X 15 459213 FMV 0 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.