2020-08-03T10:22:20-05:00 2019-12-31 275360847 CROSSLIN PLLC 3803 BEDFORD AVENUE SUITE 103 NASHVILLE TN 37215 990 2019-01-01 454671349 ZOE EMPOWERS F/K/A ZOE MINISTRY ZOEE 9197797272 P O BOX 28839 RALEIGH NC 27611 ROBIN BOYER ACCOUNTANT 9197797272 2020-07-29 1 STEVEN D WARREN P00921930 6153205500 2020-07-29 24.151.151.51 2020-07-29 16:21:29 CD P 0C95A3ABCCD0F8A6DFD926B057051B132E0BD377 0C95A3ABCCD0F8A6DFD926B057051B132E0BD377 2019 2021-01-29 14:40:06Z X GASTON WARNER P O BOX 28839 RALEIGH NC 27611 5889887 0 X ZOEEMPOWERS.ORG X 2011 NC 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. 14 14 12 1700 0 0 5264417 5831122 0 0 2849 34692 7667 1243 5274933 5867057 3616981 4290984 0 0 542618 624185 0 0 354068 315547 623591 4475146 5538760 799787 328297 6149189 6528348 22796 39712 6126393 6488636 X 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. 0 1 983096 983096 RWANDA 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 AN 85-90% GRADUATION RATE PER A UNIVERSITY OF TEXAS STUDY. 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 10,356 CHILDREN, WITH APPROXIMATELY 1,661 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. 977470 977470 KENYA 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 12,010 CHILDREN, WITH APPROXIMATELY 2,112 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 14 SOCIAL WORKERS. THE KENYA GOVERNMENT RECOGNIZED ZOE AS ONE OF THE 7 BEST PRACTICES OF NON-GOVERNMENTAL ORGANIZATIONS. 855964 855964 ZIMBABWE 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 8,408 CHILDREN, WITH APPROXIMATELY 663 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 6 SOCIAL WORKERS. 1833610 1474454 MALAWI, LIBERIA, INDIA AND TANZANIA THREE YEAR EMPOWERMENT PROGRAMS -CHILDREN FROM MALAWI, LIBERIA, AND INDIA 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 6,722 CHILDREN, WITH APPROXIMATELY 1,065 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 5 SOCIAL WORKERS. THE PROGRAM JUST BEGAN IN 2013 WITH SOLID COMMUNITY AND GOVERNMENT SUPPORT. LIBERIA'S EMPOWERMENT PROGRAM SERVED 4,071 CHILDREN, WITH APPROXIMATELY 361 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD 6 STAFF. GUATEMALA'S EMPOWERMENT PROGRAM SERVED 918 CHILDREN, WITH APPROXIMATELY 460 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD 6 STAFF.INDIA'S EMPOWERMENT PROGRAM SERVED 3,429 CHILDREN, WITH APPROXIMATELY 379 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD 6 STAFF.DURING 2019, NEW PROGRAMS WERE STARTED IN TANZANIA AND INDIA-VIZAG, AND GUATEMALA PROGRAM ENDED. 1833610 1474454 4650140 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JENNIFER WALLS 9197797272 P O BOX 28839 RALEIGH NC 27611 X MARK KONEN CHAIRPERSON 1.00 0.00 X X 0 0 0 ANN EPPINGER VICE-CHAIRPERSON 1.00 0.00 X X 0 0 0 STAN BRADSHAW TREASURER 1.00 0.00 X X 0 0 0 LINDA FOLGER SECRETARY 1.00 0.00 X X 0 0 0 DR MARK LA BRANCHE DIRECTOR 1.00 0.00 X 0 0 0 ERIK ROSS DIRECTOR 1.00 0.00 X 0 0 0 REV EMMANUEL JACKSON DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL WILSON DIRECTOR 1.00 0.00 X 0 0 0 REV MATTHEW WILLIAMS DIRECTOR 1.00 0.00 X 0 0 0 MIKE MANDL DIRECTOR 1.00 0.00 X 0 0 0 JINI THORNTON DIRECTOR 1.00 0.00 X 0 0 0 LYNN DUGLE DIRECTOR 1.00 0.00 X 0 0 0 WENDY LEE DIRECTOR 1.00 0.00 X 0 0 0 DAN BAYLY DIRECTOR 1.00 0.00 X 0 0 0 MARK MCANDREW EX-OFFICIO 1.00 0.00 X 0 0 0 GASTON WARNER CHIEF EXECUTIVE OFFICER 40.00 0.00 X 92000 0 8529 RANDY WIERSMA CHIEF OPERATING OFFICER 40.00 0.00 X 43750 0 18535 JOHN BOSWELL CHIEF OPERATING OFFICER 40.00 0.00 X 25000 0 3711 160750 0 30775 0 0 0 0 0 5831122 5831122 30451 30451 27071 21297 1533 5774 -1533 4241 4241 OTHER 900099 1243 1243 1243 5867057 0 0 35935 4290984 4290984 160750 56313 40587 63850 364467 76315 154319 133833 40263 11053 14228 14982 18524 1903 11409 5212 40181 10145 14911 15125 59791 59791 3061 3061 83269 25616 57653 2039 391 1648 22007 21681 326 378468 203427 163921 11120 1138 941 197 1141 1141 COMMUNICATION 61474 15897 45577 POSTAGE AND SHIPPING 9022 4897 4125 DUES & SUBCRIPTIONS 2181 1761 420 5538760 4650140 534552 354068 2585331 2486260 2995455 3607160 320219 147396 2329 1251 0 0 2674 0 243181 286281 6149189 6528348 22796 39712 22796 39712 X 1034546 1154547 5091847 5334089 6126393 6488636 6149189 6528348 328297 33946 0 X 0 1 X 1 0 X 4649543 4293404 4297012 5264417 5830897 24335273 4649543 4293404 4297012 5264417 5830897 24335273 2318069 22017204 2115 2260 2293 0 30451 37119 442 442 24372834 3597 0.90340 0.87130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3870 734 51 4553 4092 -173 49 3870 78951 420 5187 80178 288 4092 75396 4154 599 78951 76782 -773 612 75397 1.00000 0 0 0 X 5901003 33946 33946 5867057 0 5867057 5538760 0 5538760 0 5538760 PART V, LINE 4: WHILE THE OVERRIDING GOAL OF THE ENDOWMENT MANAGEMENT IS TO MAINTAIN THE PURCHASING POWER OF THE CORPUS, IT IS INTENDED FOR THERE TO BE AN ANNUAL PAYOUT FROM THE ENDOWMENT TO SUPPORT THE ANNUAL OPERATIONS OF ZOE. COMBINING THE GOAL OF PRESERVING THE PURCHASING POWER OF THE CORPUS WITH THE GOAL OF AN ANNUAL PAYOUT DICTATES THAT PAYOUTS WILL BE FUNDED BY THE EARNINGS AND GROWTH IN VALUE OF THE ENDOWMENT FROM THE INVESTING ACTIVITIES. NO PAYOUT IS AUTHORIZED DURING ANY YEAR WHEREIN THE REMAINING BALANCE OF THE ENDOWMENT FUND WOULD FALL BELOW THE CORPUS. PART X, LINE 2: 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 1 RWANDA 1 11 SEE PART V RWANDA EMPOWERMENT 983096 KENYA 1 14 SEE PART V KENYA EMPOWERMENT 977470 ZIMBABWE 1 7 SEE PART V ZIMBABWE EMPOWERMENT 855964 MALAWI 1 6 SEE PART V MALAWI EMPOWERMENT 571619 LIBERIA 1 6 SEE PART V LIBERIA EMPOWERMENT 351193 GUATEMALA 1 6 SEE PART V GUATEMALA EMP. 32400 INDIA 1 6 SEE PART V INDIA EMPOWERMENT 413042 TANZANIA 1 6 SEE PART V TANZANIA EMPOWERMENT 106200 8 62 0 0 8 62 4290984 0 4290984 RWANDA PROGRAM 983096 WIRE TRANSFER FMV KENYA PROGRAM 977470 WIRE TRANSFER FMV MALAWAI PROGRAM 571619 WIRE TRANSFER FMV ZIMBABWE PROGRAM 855964 WIRE TRANSFER FMV LIBERIA PROGRAM 351193 WIRE TRANSFER FMV GUATEMALA PROGRAM 32400 WIRE TRANSFER FMV INDIA PROGRAM 413042 WIRE TRANSFER FMV TANZANIA PROGRAM 106200 WIRE TRANSFER FMV 8 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I, LINE 2- PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS ZOE MINISTRY WORKS THROUGH A BUDGET PROCESS WITH EACH COUNTRY FOR EACH EMPOWERMENT PROGRAM (SEE PART V - ADDITIONAL INFORMATION). SOME OF THE PROGRAMS ARE AUDITED AS NEEDED 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. THERE ARE ALSO REOCCURRING 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 GROUPS" 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 GROUP" 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 "EMPOWERMENT GROUP" 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 "EMPOWERMENT GROUP PROGRAM" IS A GREAT CONNECTION FOR FUNDRAISIG, BUT ALSO SERVES AS A GREAT MONITORING PROCESS, AS DONORS RECEIVE NAMES, AGES, REPORTS, AND ONSITE VISITS WITH THE CHILDREN RECEIVING ZOE FUNDS. PART V- ADDITIONAL INFORMATION ALL EIGHT COUNTRIES (RWANDA, KENYA, ZIMBABWE, MALAWI, LIBERIA, INDIA, GUATEMALA, AND TANZANIA) 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 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. 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. FORM 990, PART III, LINE 3 ON JANUARY 1, 2019, THE ORGANIZATION FORMALLY CHANGED ITS RELATIONSHIP WITH THE UNITED METHODIST CHURCH, INC. ["UMC"] BY ASSIGNING ITS OWN BOARD MEMBERS AND ESTABLISHING A NEW EXTERNAL RELATIONSHIP TO OUTSOURCE ITS ACCOUNTING FUNCTION TO AN UNRELATED THIRD PARTY. BEGINNING WITH FISCAL YEAR 2019, FINANCIAL STATEMENT RESULTS WILL NO LONGER BE CONSOLIDATED WITH UMC. IN ADDITION, EFFECTIVE MARCH, 2019, THE ORGANIZATION CHANGED ITS NAME TO "ZOE EMPOWERS" AS INDICATED ON PAGE 1 OF THE 2018 FORM 990. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE SHARED WITH ALL THE BOARD MEMBERS VIA EMAIL FOR REVIEW AND QUESTIONS. THE BOARD WILL THEN TAKE A VOTE OF APPROVAL VIA EMAIL. 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 APPROPIATE 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. PART VII - ADDITIONAL INFORMATION PART VII LISTS 15 BOARD OF DIRECTOR MEMBERS; HOWEVER, ONE OF THE DIRECTORS LISTED ON PART VII IS AN EX-OFFICIO MEMBER. THE EX-OFFICIO MEMBER, MARK MCANDREW, DOES NOT HAVE VOTING RIGHTS; PART I, LINE 3 ONLY INCLUDES THE 14 VOTING BOARD OF DIRECTOR MEMBERS. NC CONFERENCE OF THE UNITED METHODIST CHURCH 700 WATERFIELD RIDGE PLACE GARNER NC 27529 362167731 RELIGIOUS NC 501(C)(3) LINE 1 N/A 0 UNITED METHODIST FOUNDATION INC 700 WATERFIELD RIDGE PLACE GARNER NC 27529 566045578 RELIGIOUS NC 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 NC CONFERENCE OF THE UNITED METHODIST CHURCH K 9433 FMV