Zoe Freedom Center

Nonprofit profile at a glance

EIN
824028300
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2019
Location
Fredericksburg, VA, USA
Phone
5403882748
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Addictive Disorders N.E.C.

Official website

Reported finances

Revenue
$586,770
Expenses
$455,064
Assets
$1,283,912
Liabilities
$900,138

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Dana Brown (CEO)
  • Mark Brown (President)

Highest reported compensation

  • Dana Brown (CEO): $75,000 total reported compensation
  • Mark Brown (President): $22,308 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Attached Statement

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.4%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.82; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 21.4%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 24.4% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 24.7% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 51.6% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 76.3% of revenue deployed · 98% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $446K in reported program spending
  • Leadership: top reported pay $75K · 10 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.