2014-09-03T08:12:55-05:00 2013-12-31 561743537 LANGDON & COMPANY LLP 223 US HIGHWAY 70 EAST SUITE 100 GARNER NC 275294051 990 2013-01-01 454671349 ZOE MINISTRY ZOEM 9194144167 700 WATERFIELD RIDGE PL GARNER NC 27529 RANDY WIERSMA DIRECTOR OF ENGAGEMENT 9194144167 2014-09-03 true ANTHONY T PANDISCIA P00187421 9196621001 2014-09-03 2013 2015-11-30 17:44:51Z X REV GASTON WARNER 700 WATERFIELD RIDGE PL GARNER NC 27529 3080741 false X ZOEHELPS.ORG X 2011 NC 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. 13 13 0 120 0 3069710 0 1877 9154 3080741 1635549 0 293861 0 0 319987 2249397 831344 2467895 0 2467895 X 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. false false 675772 675622 RWANDA THREE YEAR EMPOWERMENT PROGRAM - CHILDREN FROM RWANDA 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. RWANDA'S EMPOWERMENT PROGRAM SERVED 7,095 CHILDREN, WITH APPROXIMATELY 1,070 GRADUATING FROM THE PROGRAM. THE PROGRAM HAD ONE PROGRAM DIRECTOR AND 7 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. 591401 591401 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 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. 390333 275547 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 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. 272834 92979 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. 272834 92979 1930340 true true false false false false false false false false false true false false false true true true false true true true false false false false false false false false false false false false false false false false true false false false false true false false false true 0 0 false 0 false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true false false true true false X X JENNIFER WALLS 9197797272 700 WATERFIELD RIDGE PLACE GARNER NC 27529 X REV DONNA BANKS DIRECTOR 1.00 X 0 0 0 RICK BEECH DIRECTOR 1.00 X 0 0 0 JOHN BOSWELL DIRECTOR 1.00 X 0 0 0 REV ELDRICK DAVIS DIRECTOR 1.00 X 0 0 0 REV JERRY HILL DIRECTOR 1.00 X 0 0 0 REV BETH HOOD DIRECTOR 1.00 X 0 0 0 IVANNA COLE DIRECTOR 1.00 X 0 0 0 SCOTT DAVIDSON DIRECTOR 1.00 X 0 0 0 REV ARTHUR JONES DIRECTOR 1.00 X 0 0 0 REV DR JOY MOORE DIRECTOR 1.00 X 0 0 0 TERESA SHERWOOD DIRECTOR 1.00 X 0 0 0 REV DR WAYNE WIATT DIRECTOR 1.00 X 0 0 0 DR TED WINNEBERGER DIRECTOR 1.00 X 0 0 0 NANCY VAN ANTWERP EX OFFICIO 1.00 X 0 0 0 GASTON WARNER EXECUTIVE DI 40.00 0.00 X 0 47000 42762 MANDIE SELLARS DIR. COMMUNI 40.00 0.00 X 0 46357 18481 RANDY WIERSMA DIR. OF ENGA 30.00 0.00 X 0 20524 5201 113881 66444 false false false 3069710 104351 3069710 1877 1877 TRANSFERS IN FROM OTHER FUNDS 5500 5500 REGISTRATION FEES 3250 3250 T-SHIRT SALES 342 342 62 62 9154 3080741 9154 1877 1635549 1635549 103262 31542 71720 140778 43000 97778 49821 15218 34603 74926 10435 64491 857 857 7040 7040 103728 90095 13633 723 723 SUPPLIES 106664 104351 2313 CONTRACT WORK 10978 10978 IT EQUIPMENT 5320 5320 BANK/ADMIN FEES 5170 5170 4581 150 4431 2249397 1930340 319057 0 739111 1303889 1874 423021 0 2467895 0 0 X 259196 2208699 0 2467895 0 2467895 831344 15141 1621410 X false true X true false X 3069710 3069710 3069710 3069710 3069710 1877 1877 3071587 9154 X 0.99940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED INVESTMENT 423021 F 423021 X 3095882 15141 15141 3080741 3080741 2249397 2249397 2249397 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. true RWANDA 8 SEE PART V RWANDA EMPOWERMENT 675622 KENYA 6 SEE PART V KENYA EMPOWERMENT 591401 ZIMBABWE 4 SEE PART V ZIMBABWE EMPOWERMENT 275547 MALAWI 3 SEE PART V MALAWI EMPOWERMENT 67724 ZAMBIA 1 SEE PART V ZAMBIA EMPOWERMENT 25255 22 22 1635549 1635549 RWANDA PROGRAM 675622 BANK TRANSFER FMV KENYA PROGRAM 591401 BANK TRANSFER FMV ZIMBABWE PROGRAM 275547 BANK TRANSFER FMV ZAMBIA PROGRAM 25255 BANK TRANSFER FMV MALAWI PROGRAM 67724 BANK TRANSFER FMV false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 ZOE 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. SCHEDULE F, PAGE 1, PART I, LINE 3 RWANDA 675,622 0 KENYA 591,401 0 ZIMBABWE 275,547 0 MALAWI 67,724 0 ZAMBIA 25,255 0 SCHEDULE F, PAGE 5, PART V ALL 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. X 1 104351 FMV false false false 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 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. 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 NC CONF OF THE UNITED METHODIST CH UNITED METHODIST CHURCH 700 WATERFIELD RIDGE PLACE GARNER NC 27529 362167731 RELIGIOUS NC 501C3 1 N/A false false false false false false false false false false false true false false false true false false false false NC CONFERENCE OF THE UNITED METHODIST CHURCH K 7040 FMV NC CONFERENCE OF THE UNITED METHODIST CHURCH O 551706 FMV SCHEDULE R IN ADDITION TO HAVING THEIR OWN AUDIT, THE TRANSACTIONS OF ZOE MINISTRY ARE CONSOLIDATED INTO THE FINANCIAL STATEMENTS OF THE NORTH CAROLINA CONFERENCE, SOUTHEASTERN JURISDICTION, OF THE UNITED METHODIST CHURCH.