Empower a Child

IRS exemption revoked

Oceanside, CAUnknown exempt organization EIN 26-1136404Revenue $327K in FY2020

On file with the IRSempowerachild.orgPo Box 5026 · Oceanside, CA

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Empower a Child seeks to bring confidence & self sustainability to orphaned & vulernable children in east africa by providing opportunity of education, teaching modern skills and discipline through the word of god.

69¢ of each $1 spent went to programs.
Run by 13 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2020
latest Form 990
Concern: the latest return is for FY2020, 6 tax years back; more than 4 tax years.
IRS e-file · Filing history
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$118K
88% of total assets
Concern: liabilities are 88% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$327K
Spent
$297K
To programs
69%
Net assets
$16K

From the FY2020 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $205K Management & general 20% · $61K Fundraising 11% · $32K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$40,068Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Empower a Child executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides education, skills, and discipline to orphaned children in East Africa.

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Provided by the organization

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3 programs · $205K · in their own filed words · FY2020
01

Child sponsorship program-providing education, provisions for healthcare & basic needs for orphaned & vulnerable children in east africa

$178Kprogram expense
02

Secondary School

Empowered Leaders Academy is currently in construction for it's boarding phase. Empowered Leaders Academy will provide quality primary and secondary education to orphaned and vulnerable Ugandan students. The primary school currently serves 420 students, with capacity to hold 200 students in the boarding section.

$21Kprogram expense
03

Mission & outreach program-provide spiritual guidance, like training advice, community clean-up & instruction to children & youth of east africa.

$6Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$17K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$327K
Ln 12
Fees for servicesLn 2g$295K
Gifts and grantsLn 1h$18K
Other incomeLn 4–11$13K
Money outPt IX
$297K
Ln 25
Programscol B$205K
Managementcol C$61K
Fundraisingcol D$32K
Owns and owesPt X
$16K
net assets · Ln 32
Cash and savingsLn 1–2$134K
Total assetsLn 16$134K
LiabilitiesLn 26$118K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18K
Fees for servicesLn 2g$295K
Other incomeLn 4–11$13K
Gains on assetsLn 7$0
Total revenueLn 12$327K
Assets in detailPt X, end of year
CashLn 1$91K
SavingsLn 2$43K
Cash and savings togetherLn 1–2$134K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$134K
LiabilitiesLn 26$118K
Net assetsLn 32$16K
OperationsPt I, VI
EmployeesI 52
VolunteersI 613
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$124K$134K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$51$0
Total assetsLn 16$125K$134K
LiabilitiesLn 26$138K$118K
Net assetsLn 32−$13K$16K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$181K$181K
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$40K$6K$19K$15K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$30K$5K$15K$11K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K$5K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$8K$6K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$1K$218
Office expensesLn 13$8K$8K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$4K$4K
TravelLn 17$5K$4K$694
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$51$51
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$10K$7K$2K$1K
All other expensesLn 24e$0
Total functional expensesLn 25$297K$205K$61K$32K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2020 Latest Viewing $327K$297K$30K$16K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants F · Foreign O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $326,695 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $19,318$18,117
I-9 Program service revenuePrior year $339,778$295,104
I-10 Investment income$0
I-11 Other revenuePrior year $18$13,474
I-12 Total revenuePrior year $359,114$326,695
I-13 Grants and similar amounts paidPrior year $273,566$181,395
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $77,787$77,507
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $56,578$37,978
I-18 Total expensesPrior year $407,931$296,880
I-19 Revenue less expensesPrior year −$48,817$29,815
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $326,695 across 10 lines filed
VIII-1f All other contributions, gifts and grants$18,117
VIII-1h Total contributions, gifts and grants$18,117
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $30,470 · Excluded from tax $264,634$295,104
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $13,474$13,474
VIII-12 Total revenueRelated to mission $43,944 · Excluded from tax $264,634$326,695
Part IX · Statement of functional expenses $296,880 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipientsPrograms $181,395$181,395
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $6,018 · Management $19,422 · Fundraising $14,629$40,069
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $4,505 · Management $14,542 · Fundraising $10,953$30,000
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $4,759 · Fundraising $2,679$7,438
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,713 · Fundraising $2,248$7,961
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $1,313 · Fundraising $218$1,531
IX-13 Office expensesManagement $8,071$8,071
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $3,900$3,900
IX-17 TravelPrograms $4,363 · Management $694$5,057
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $51$51
IX-23 InsuranceManagement $1,680$1,680
IX-24 Other expenses (24a–d)Programs $6,916 · Management $1,792 · Fundraising $1,019$9,727
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $204,510 · Management $60,624 · Fundraising $31,746$296,880
Part X · Balance sheet $134,341 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $43,766$90,901
X-2 Savings and temporary cash investmentsStart of year $80,176$43,030
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $620$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$410
X-10c Land, buildings and equipment, netStart of year $51$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $124,613$134,341
X-25 Other liabilitiesStart of year $133,022$117,993
X-26 Total liabilitiesStart of year $138,080$117,993
X-27 Net assets without donor restrictionsStart of year −$13,467$16,348
X-32 Total net assets or fund balancesStart of year −$13,467$16,348
X-33 Total liabilities and net assetsStart of year $124,613$134,341
Part XI · Reconciliation of net assets $16,348 net assets at year end
XI-1 Total revenue$326,695
XI-2 Total expenses$296,880
XI-3 Revenue less expenses$29,815
XI-4 Net assets at start of year−$13,467
XI-10 Net assets at end of year$16,348

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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