<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-04-28T09:17:08-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201878124</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sandy Melhorn CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>537 High St SE</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>711001126</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Elizabeth Bowers Zambia Education Fund</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ELIZ</BusinessNameControlTxt>
      <PhoneNum>5035854605</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 294</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97308</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Linda O Bowers</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2023-04-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Linda O</PersonFirstNm>
        <PersonLastNm>Bowers</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sandra R Melhorn</PreparerPersonNm>
      <PTIN>P00013004</PTIN>
      <PhoneNum>5033911814</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.bethsgirls.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>134298</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>134277</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>21</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>134298</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>390</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>364</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>114089</OtherExpensesTotalAmt>
      <TotalExpensesAmt>114843</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19455</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>40788</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>60243</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40788</BOYAmt>
        <EOYAmt>60243</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>40788</BOYAmt>
        <EOYAmt>60243</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>40788</BOYAmt>
        <EOYAmt>60243</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The purpose of the Organization is to promote education and community advancement for the people of Zambia.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EBZEF Statement of Program Service Accomplishments 2022The Elizabeth Bowers Zambia Education Fund (EBZEF) continued to sponsor college/vocational school scholarships for 19 Beths Girls in 2022. As these young women become aware of educational possibilities, their career choices broaden. From teaching and medicine to natural resource management and public administration to metal fabrication and electrical engineering and more, these remarkable young women are literally changing the world around them. The number of students at Lumwana West Secondary School, initiated by EBZEF and built in partnership with World Vision Zambia (WVZ), has increased significantly. With the completion of the new 3-classroom building, the number of pupils in each classroom decreased from 131 to 90. However, EBZEF Advisor Mbongo Njolomba says, The situation is not conducive for proper learning until the number of pupils reaches 45 per classroom. To that end, EBZEF has taken over the reconstruction of an Engineers Without Borders science lab project, which suffered significant damage to the roof and walls during a windstorm in 2019. Again, working with WVZ, the project is being salvaged by EBZEF, and is now roofed, with electric and plumbing installations complete. The next steps will be to find funding for lab furniture, equipment, and supplies, as well as solar panels to support the labs electrical requirements.The new Zambian governments focus on education has mercifully sent 11 new teachers for the secondary school as well as 6 new teachers for the basic school. Three of the new teachers are our own Beths Ladies, young women who have received scholarships from EBZEF to pursue their dream of teaching young learners. The issue now is where and how to house them? EBZEF has been funding simple housing constructed by the villagers themselves for the past several years, but much more housing is still needed.The Early Childhood Education Program (i. e., Lumwana West Pre-School) initiated, constructed, and supported by EBZEF, with additional grants from Baal Dan Charities, is thriving. In 2022, 142 (68 boys, 74 girls) children attended pre-school. With a two-year food and garden grant, the children are growing their own food and receiving a balanced breakfast and lunch every day. For some little ones this is the only meal of the day. When the old chota (kitchen house) collapsed, EBZEF supported the construction of a new cooking structure built from bricks (hand-made by the community). The Elizabeth Bowers Memorial Library continues to serve community needs at all levels. With a grant from the Salem, Oregon, Rotary Literacy Committee to meet the requests of Lumwana West community users, Librarian Sandra Kamulosu purchased 200 new books, dictionaries, atlases, stationery, and other supplies. Such a responsive and responsible collection, as well as solar power for lights and computers, and Sandras nurturing leadership are providing much-needed after-class opportunities for study for students as well as research resources for all ages of community users.Perhaps because 2022 was the 20th anniversary of the loss of our beloved daughter, Beth, whose work in the Lumwana West community as a Peace Corps Volunteer in Aquaculture is the genesis of The Elizabeth Bowers Zambia Education Fund, it was the best year ever for donor support and grant responses! Perhaps it is also the fact that EBZEFs newsletters and social media show donors exactly where and to whom their funds are going. Since we are an all-volunteer organization, which renders our administrative costs minimal, their funds go directly into our programs. Our long-term, faithful donors have seen for themselves what a difference a small, focused, dedicated, caring group of people can make in the world.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>111106</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>111106</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Linda O Bowers</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gerard F Bowers</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Daniel Irvine</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Karen Chittick</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kathy Ellis-Kelemen</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Fordson Kafweku</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Linda O Bowers</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 294</AddressLine1Txt>
          <CityNm>Salem</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97308</ZIPCd>
        </USAddress>
        <PhoneNum>5035854605</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="22015553" softwareVersionNum="2022v5.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>63214</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>65941</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>86360</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90522</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>134277</CurrentTaxYearAmt>
        <TotalAmt>440314</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>63214</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>65941</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>86360</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90522</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>134277</CurrentTaxYearAmt>
        <TotalAmt>440314</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>125685</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>314629</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>23</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>21</CurrentTaxYearAmt>
        <TotalAmt>114</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1326</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>1326</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>441754</TotalSupportAmt>
      <PublicSupportCY170Pct>0.71220</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.62450</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $151</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $757</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>School costs $111106</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Newsletter $1698</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Merchant Fees $142</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues and subscriptions $95</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>State excise tax $90</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>License &amp; Fees $50</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
