Transparency
What would you like to know about Zoé?
Talk to our assistant. The answers come from the public documents, with the sources for you to check.
The chat can make mistakes and does not necessarily represent Zoé's views.
Where every real goes
Independent external audit in 3 consecutive fiscal years (2023–2025), all with unqualified opinions. Every number in this section was read from the audited PDF and cites the note it came from.
In 2025
R$ 2.62
applied in the forest for every R$ 1.00 donated in cash.
- R$ 1.00 from the donation (R$ 1,198,518 in the year)
- R$ 1.62 in volunteer work by doctors and staff, valued at market rates (R$ 1,938,560 in the year)
Costs and expenses in 2025
R$ 2,776,712- Projects: volunteer medical services63.8%R$ 1,771,760
- Projects: other costs22.9%R$ 637,224
- General and administrative expenses12.8%R$ 355,822
- Tax expenses0.4%R$ 11,906
Volunteer work appears in both revenue and costs, at the value determined by the auditors. Surplus for the year: R$ 209,391. Source: 2025 audit — BDO, statement of income and notes 11 and 12.
Where donations came from
- Individuals64.1%R$ 767,755
- Companies22.8%R$ 272,837
- In-kind donations4.7%R$ 55,733
- Donations from abroad2.3%R$ 27,193
- Other donations6.3%R$ 75,000
Breakdown of donations for fiscal year 2025, explanatory note 10 of the audited statements. “In-kind donations” are products, goods and merchandise, offset against inventory and fixed assets.
Audit by fiscal year
| Fiscal year | Independent auditor | Opinion | Donations | Volunteer work | Result | |
|---|---|---|---|---|---|---|
| 2025 | BDO RCS Auditores Independentes SS Ltda. | Unqualified (no reservations) | R$ 1,198,518 | R$ 1,938,560 | Surplus of R$ 209,391 | Open PDF |
| 2024 | BDO RCS Auditores Independentes SS Ltda. | Unqualified (no reservations) | R$ 722,350 | R$ 1,413,160 | Surplus of R$ 30,547 | Open PDF |
| 2023 | Grant Thornton Auditoria e Consultoria Ltda. | Unqualified (no reservations) | R$ 802,468 | R$ 120,000 | Deficit of R$ 16,226 | Open PDF |
| 2022 | Financial statements signed by the accountant | Not audited | R$ 503,622 | — | Surplus of R$ 131,741 | Open PDF |
Amounts in Brazilian reais, whole numbers, as in the PDFs. Fiscal years 2021 and 2022 have published financial statements but were not externally audited; for 2022 the donations column shows total revenue.
See the full income statement, with the page of each subtotal
Income statement, year by year
The subtotals each accounting statement prints, with the document and the page where they are. Nothing here is added up by us: a subtotal the statement does not print shows as a dash. Cash donations and volunteer work sit in separate columns — the statement adds both into a single revenue line, and they are not the same thing: donated work is recognised as revenue with the matching expense on the other side, and never reaches the bank account.
| Financial year | Donations | Volunteer work | Project costs | Other expenses | Financial result | Result for the year |
|---|---|---|---|---|---|---|
| 2025 | R$ 1,198,518 | R$ 1,938,560 | −R$ 2,408,984 | −R$ 534,528 | R$ 15,825 | R$ 209,391 |
| 2024 | R$ 722,350 | R$ 1,413,160 | −R$ 1,601,348 | −R$ 528,092 | R$ 7,503 | R$ 30,547 |
Source
- 2025 Audit and financial statements 2025 — BDO, page 6
- 2024 Audit and financial statements 2024 — BDO, page 7
— subtotal not printed in this statement.
The statement also lists smaller revenue items outside these two columns; they are in the PDF.
Figures extracted from the published documents; checking against the PDF in progress (2025, 2024).
See expeditions and consultations by year
Expeditions carried out, by year
54 expeditions carried out since the first one, each with its own page on this site.
| Year | Expeditions |
|---|---|
| 2020 | 1 |
| 2021 | 2 |
| 2022 | 10 |
| 2023 | 10 |
| 2024 | 8 |
| 2025 | 12 |
| 2026 | 11 |
We don't just talk, we show
All as PDF, published on this domain. Click to read it right here or download the file.
- Most recent auditAudit and financial statements 2025 — BDOUnqualified opinion, balance sheet, statement of income and explanatory notes.PDF · 299 KB
- The association's rulesBylaws — 2026What each body decides, how the board is elected and where the assets go.PDF · 4.4 MB
- RegistrationCNPJ registration certificate — head office, São Paulo (SP)CNPJ 43.982.556/0001-33, São Paulo (SP). The one for the Belterra (PA) branch is in the list.PDF · 166 KB
22 of 22 documents
Audits and financial statements
7 documents
- 2025Audit and financial statements 2025 — BDO299 KB
- 2024Audit and financial statements 2024 — BDO284 KB
- 2023Audit and financial statements 2023 — Grant Thornton476 KB
- 2023Balance sheet 202390 KB
- 2023Income statement 202311 KB
- 2023Fiscal Council opinion — fiscal year 2023472 KB
- 2022Balance sheet and income statement 2022 — unaudited743 KB
Activity reports
6 documents
- 2026Institutional presentation 2026 (Portuguese)3.3 MB
- 2025Annual report 2025 (Portuguese)8.1 MB
- 2024Annual report 2024 (Portuguese)3.3 MB
- 2024Annual report 2024 — English edition3.3 MB
- 2024Report for the first half of 2024 (Portuguese)1.6 MB
- 2022–2023Annual report 2022–2023 (Portuguese)13 MB
Registration and compliance
9 documents
- 2026Bylaws — 20264.4 MB
- 2026Bylaws registered in Belterra (PA) — 20266.1 MB
- 2026CNPJ registration certificate — head office, São Paulo (SP) (issued Sep 10, 2026)166 KB
- 2026CNPJ registration certificate — branch, Belterra (PA) (issued Aug 31, 2026)95 KB
- 2026CRCE — Certificate of Registration Standing for Entities, São Paulo State Comptroller General (printed Jan 13, 2026)212 KB
- 2026Certificate no. 2603 — Human Rights Promoting Entity, São Paulo State Secretariat of Justice and Citizenship (Decree 46,655/02, valid Aug 19, 2026 to Aug 19, 2029)35 KB
- 2026Code of Ethics and Conduct — updated September 2026215 KB
- 2025Zoé® trademark registration at INPI — granted March 2025307 KB
- 2021Founding bylaws — registered in 20213.8 MB
Certificates and deadlines, today
Every document with an expiry date, with the deadline read from the published PDF itself and the status worked out by calendar — never typed by hand. The document names are the Brazilian legal names, kept in Portuguese.
6 of 6 valid on 10/22/2026
| Document | Issued on | Valid until | Status | ||
|---|---|---|---|---|---|
| Certidão de tributos mobiliários / ISS (Prefeitura de São Paulo)City of São Paulo | May 6, 2026 | 11/2/2026 | until 11/2/2026 · expires in 11 days | Validexpires in 11 days | |
| Certidão negativa de débitos trabalhistas (CNDT)Labor Courts, head office and branches | May 6, 2026 | 11/2/2026 | until 11/2/2026 · expires in 11 days | Validexpires in 11 days | |
| Certidão negativa estadual (Sefaz-SP)São Paulo State Treasury (Sefaz-SP): unregistered debts | May 6, 2026 | 11/6/2026 | until 11/6/2026 · expires in 15 days | Validexpires in 15 days | |
| Certificado de Regularidade do FGTS (CRF)Caixa Econômica Federal | Oct 16, 2026 | 11/14/2026 | until 11/14/2026 | Valid | |
| Certidão negativa correcional (CGU: ePAD, CEIS, CNEP, CEPIM)Federal Comptroller General (CGU): ePAD, CEIS, CNEP and CEPIM registers | Oct 19, 2026 | 11/18/2026 | until 11/18/2026 | Valid | |
| Certidão negativa federal (Receita Federal + PGFN)Brazilian Federal Revenue and Attorney General of the National Treasury: federal taxes and federal debt | Sep 11, 2026 | 3/10/2027 | until 3/10/2027 | Valid |
Who we are and who runs Zoé
Our mission
To care for those who care for the Amazon Rainforest, such as indigenous and riverine peoples
Our objective
To end the feeling of medical abandonment among riverine and indigenous peoples who preserve the forest, with continued presence in the same territories and a trained local team
- Our main value is transparency. The other 4:
- Independencewe don't compromise with corporate or political agendas.
- Standing forestwe defend the preservation of the Amazon.
- Inclusionwe believe in everyone's participation.
- Non-profitwe do not seek profit in any way.
Zoé® is the trade name of Associação de Apoio à Saúde de Populações Remotas. Head office in São Paulo, Brazil, CNPJ 43.982.556/0001-33. Branch in Belterra, Pará, CNPJ 43.982.556/0002-14, with bylaws registered in the municipality on 28 August 2026.
President
- Marcelo AverbachDigestive tract surgery
Vice president
- Marco Aurélio D' AssunçãoEndoscopist
Fiscal council
- Sílvia Ribeiro de AquinoEngineer
- Carlos Eduardo Tambarussi VazAdministrator
- José Tarcísio Ascêncio Barreto ReisOrthopedist
Administrative council
- Pedro AverbachDigestive tract surgery
- Maria Beatriz Gandra de Souza DiasInfectious disease physician
- Daniel DeheinzelinPulmonologist
- Walter Campos JrVascular surgery
- Enis Donizetti SilvaAnesthesiologist
- Angelo FernandezThoracic surgery
- Ricardo BettiOphthalmologist
- Chao En HungBusiness owner
Advisory council
- Thelma AssisAnesthesiologist
- Marcos Fernando de Lima DocemaRadiologist
- Mateus Simões de BarrosMedical student
- Andre Nathan CostaPulmonologist
- Drauzio VarellaPhysician and communicator
- José Luiz Alvim BorgesDigestive tract surgery
- Fábio Lambertini TozziVascular surgery
- Jociney José Pedroso Da Silva JúniorPhysician
- Erik Leonardo Jennings SimõesNeurosurgeon and pilot
Founders
- Pedro AverbachDigestive tract surgery
- Sílvia Ribeiro de AquinoEngineer
- Maria Beatriz Gandra de Souza DiasInfectious disease physician
- Plínio AverbachDirector of expansion
- Daniel DeheinzelinPulmonologist
- Marcelo AverbachDigestive tract surgery
- José Tarcísio Ascêncio Barreto ReisOrthopedist
- Marco Aurélio D' AssunçãoEndoscopist
- José Luiz Alvim BorgesDigestive tract surgery
- Angelo FernandezThoracic surgery
- Fábio Lambertini TozziVascular surgery
- Paulo ChapchapPediatric surgery
The bylaws, which set out what each body decides, are among the published documents.
How to tell if a nonprofit is trustworthy
Twelve questions that apply to any organization, answered about Zoé.
Who is safe to donate to?
Someone who publishes what you can check yourself: tax registration and clearance certificates, an outside audit of every financial year since 2023, accounts broken down by activity, a leadership listed by name and role, where the money comes from and where each real goes. This page answers every one of those points, and the questions below say which part of it holds each answer.
How do I know a nonprofit is serious?
Ask for seven things and see whether they are public: registration as a legal entity and in the place where the organization works; a published independent audit; results by activity, not just yearly totals; who runs it, by name; where the money comes from; where it goes; and certifications you can check at the source. Each of those seven becomes one of the questions below.
Is Zoé registered where it provides care?
Zoé is the trading name of Associação de Apoio à Saúde de Populações Remotas, incorporated in November 2021. The head office is in São Paulo (SP), tax ID (CNPJ) 43.982.556/0001-33, and the branch is in Belterra (PA), CNPJ 43.982.556/0002-14, with its bylaws filed at the local registry on 28 August 2026. The CNPJ certificates, the bylaws and the tax clearance certificates are published as PDFs on this page.
Are Zoé's accounts audited by an outside firm?
They are, for every financial year since 2023: Grant Thornton Auditoria e Consultoria Ltda. audited 2023, and BDO RCS Auditores Independentes SS Ltda. audited 2024 and 2025 — all three with an unqualified opinion. The 2021 and 2022 statements are published but were never externally audited, and the page says so. The audit reports are PDFs served from this domain.
Can I see what was done on each expedition?
You can. Every expedition has a public page with people seen, volunteers, donated hours, donated services, the team, the partners and care broken down by procedure — each figure appears when there is a record for it. That is accountability activity by activity, not just a yearly total.
Who runs Zoé?
The president, the vice-president, the audit committee, the board of directors, the advisory board and the founders are all listed on this page by name and role. The bylaws, which set out what each body decides, are among the documents published here.
Where does Zoé's money come from?
Mostly from donations, according to the audited statements: from individuals, from companies, in kind, from abroad, and other donations. Each audit report published on this page breaks the total down by source in an explanatory note. The full table, year by year, is on this page as well.
What does my donation pay for?
The income statement on this page separates project costs from the association's other expenses. Project costs include medical services provided by volunteers — donated work that appears both in revenue and in costs, at the amount the auditors determined, and is detailed in an explanatory note to each audit report. The health professionals are volunteers, and on most expeditions supplies and equipment arrive donated by partners.
How can I check Zoé outside this website?
Zoé is on the list of certified organizations of Certificadora Social (formerly Instituto Doar), holding the Selo Doar A+ for management and transparency, and it has its own page on GlobalGiving. Both links lead to those institutions' own websites, not to a copy hosted here.
Does Zoé come back to the same places, or is it one-off care?
It comes back. The expeditions repeat in the same territories since November 2020, and between them the presence does not stop: psychology and psychiatry are continuous programs, delivered by telehealth, following the same patients month after month. In Belterra (Pará), where Zoé works the most, the association opened a branch with its own tax registration inside the municipal hospital, in 2026.
What stays in the territory after an expedition leaves?
The training of the local team. The surgical expeditions come back to the same municipal hospital twice a year since the founding, and each one trains the staff who stay: the hospital now performs on its own operations that used to depend on Zoé arriving. Every expedition page records the people trained, alongside the consultations.
Does Zoé work with the public health system, or alongside it?
With it. Within the Surgery in the Forest Program, the waiting list is organized together with the municipal health department and the local hospital, from the demand already registered in the public health system, and Zoé assesses every case before surgery. Cases that require intensive care or high complexity are referred to the regional network, and post-operative follow-up stays with the local network, with guidance from Zoé. SESAI/DSEI, the Indigenous health subsystem, is among the partner institutions.
Check outside this site
Zoé is listed among the organizations certified by Certificadora Social (formerly Instituto Doar), with the Selo Doar A+, and is a GlobalGiving Top-Ranked Organization for 2025.
Every expedition has a public page with the number of people served, volunteers, hours, donated services, team, partners and attendance by procedure. See all expeditions
In the media
- Veja Saúde
Medicina social: cuidar de quem cuida da floresta amazônica - Folha de S.Paulo
Comunidades ribeirinhas no Pará recebem atendimento médico e doação de óculos - TV Senado
ONG Zoé leva saúde para populações ribeirinhas e indígenas da Amazônia - Fantástico
Drauzio Varella acompanha expedição com médicos voluntários no Pará - RFI
Saúde na Amazônia: 'minha filha esperou três anos por uma endoscopia' - Valor Econômico
Expedição leva cirurgias para o meio da floresta
Still have a question?
The assistant answers from Zoé's public documents and points to the sources.
Certificadora Social's list of certified organizations
Zoé's page on GlobalGiving