2024-10-21T19:13:28+00:00 2023-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2023-01-01 274127864 Avow Care Services Inc AVOW 2392614404 1205 Whippoorwill Lane Naples FL 34105 PHYLLIS HALL CFO 2392614404 2024-10-22 true Brittney Kocaj P01320603 9542028600 2024-10-22 2023 2024-10-15 13:58:12Z Jaysen Roa 1205 Whippoorwill Lane Naples FL 34105 864924 false X www.avowcares.org X 2010 FL Avow creates peace of mind by providing compassionate care and support to those in need and to be the community's choice for support through life's transitions. Avow Care Services fulfills this mission and vision through its ample palliative care programs and services providing symptom relief from acute and chronic diseases available to the community at-large. 11 10 8 15 0 0 514000 670500 122890 194299 38 7 18 118 636946 864924 0 0 321989 456125 0 0 337130 399037 659119 855162 -22173 9762 2104453 3350070 42412 72391 2062041 3277679 Avow Care Services provides ample palliative care programs and services providing symptom relief from acute and chronic diseases available to the community at-large. false false 666460 194417 Avow Care Services provides outpatient palliative consults from referring physicians caring for patients with acute or chronic illnesses that may not necessarily be terminal. Symptomatic and supportive disease management and counseling is provided to this patient population until they qualify and choose to transition to hospice care or choose to remain under palliative care with continued disease modifying treatments. During 2023, the organization provided 2,907 care and counseling visits to patients and their families. 666460 true true false false false false false false true true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 8 true false false false false false false false false false false false false X 11 10 true false false false true true true true true false false true true true true true true false false false FL X Phyllis Hall 2392614404 1095 Whippoorwill Lane Naples FL 34105 Charles Hoffman Chair 0.1 2.6 X X 0 0 0 Darren Gersch Treasurer 0.1 1.6 X X 0 0 0 Jaysen Roa President and CEO 4.0 46.0 X X 0 404006 27854 Kathryn Schillreff Rev Vice Chair 0.1 1.9 X X 0 0 0 Patrick Neale Secretary 0.1 1.6 X X 0 0 0 Cherry Smith Director (Ending April 2023) 0.1 0.3 X 0 0 0 Clifford Olson Director 0.1 0.6 X 0 0 0 Dana Hall Director (Beginning July 2023) 0.1 0.2 X 0 0 0 Gerald Lanz Director 0.0 0.0 X 0 0 0 Kim Borselli Director (Beginning October 2023) 0.1 0.2 X 0 0 0 Patrick Martin Director 0.1 1.6 X 0 0 0 Roger Lipitz Director (Ending April 2023) 0.1 0.4 X 0 0 0 Russell Budd Director 0.1 0.6 X 0 0 0 Vipul Grover Director (Ending February 2023) 0.1 0.2 X 0 0 0 Kerri Ervin Chief Compliance Officer 1.0 42.0 X 0 187484 34825 Phyllis Hall Chief Financial Officer 4.0 46.0 X 0 237659 25375 Rebecca Gatian Chief Clinical Officer 1.8 48.2 X 0 200662 38308 Lisa Gonzalez Nurse Practioner 40.0 0 X 126450 0 37459 126450 1029811 163821 1 false true false 0 670500 670500 Net Patient Service revenue 621610 194299 194299 0 0 0 0 194299 7 7 0 0 0 0 Miscellaneous Revenue 900099 118 118 0 0 0 0 118 864924 194417 0 7 X 361506 361506 1674 1674 68027 68027 24918 24918 3787 3787 101406 1576 99830 0 10073 10050 23 120027 120027 14128 14117 11 1439 1439 2603 2603 Salary Allocation 127145 43961 83184 Licenses & Fees 9429 9429 9000 7133 1867 0 855162 666460 188702 0 10564 48578 20053 12311 0 0 0 0 4813 1896 20470 11698 2935 8772 0 0 2066088 3278513 2104453 3350070 37047 50335 0 0 5365 22056 42412 72391 X -2686 7076 2064727 3270603 2062041 3277679 2104453 3350070 X 9762 1205876 X false true X true false X 394163 529039 529837 514000 670500 2637539 84834 68754 82920 122890 194299 553697 0 0 0 478997 597793 612757 636890 864799 3191236 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3191236 0 2 7 38 7 54 0 0 2 7 38 7 54 0 46 39 83 18 118 304 479043 597834 612847 636946 864924 3191594 0.9999 0.8680 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISC. INCOME, COLUMN A - 46.0, COLUMN B - 39.0, COLUMN C - 83.0, COLUMN D - 18.0, COLUMN E - 118.0, COLUMN F - 304.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 527585 400737 82825 1011147 230679 310000 -13094 527585 111669 100000 19010 230679 0 100000 11669 111669 0 0 0.0 0.62 0.38 false true true 20470 11698 8772 8772 Due from affiliated entities 7911 Interest in affiliated entities 3270602 3278513 Intercompany Payable - All companies 22056 22056 X Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment funds can be used to support the general operations and program services of Avow Care Services. Avow Foundation, Inc. holds the endowments. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF FLORIDA FOR THE LAST THREE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2023 AND 2022. false false false false false false false false false Jaysen Roa President and CEO 0 326248 0 54358 0 23400 0 13200 0 14654 0 431860 0 0 Kerri Ervin Chief Compliance Officer 0 179647 0 7837 0 0 0 7659 0 27166 0 222309 0 0 Rebecca Gatian Chief Clinical Officer 0 165867 0 17006 0 17789 0 7431 0 30877 0 238970 0 0 Phyllis Hall Chief Financial Officer 0 222030 0 15629 0 0 0 9082 0 16293 0 263034 0 0 Lisa Gonzalez Nurse Practioner 121165 0 3190 0 2095 0 4100 0 33359 0 163909 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation Compensation for the organization's president is paid by Avow Hospice, Inc., a related tax exempt organization. Avow Hospice, Inc. uses the following methods to determine the president's compensation: -Compensation committee -Form 990 of other organizations -Compensation survey or study -Independent compensation consultant -Approval by the board or compensation committee Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL Compensation for the Organization's president and other officers is paid by Avow Hospice, Inc., a related tax exempt organization. The Executive Committee of the Board of Directors reviews the compensation of the Chief Executive Officer on an annual basis to establish a reasonable and customary compensation plan. The review includes a comparative analysis of relevant not-for-profit peer group executives. The review is documented in the Executive Committee Board of Directors meeting minutes and communicated to the full Board of Directors at the subsequent scheduled regular Board of Directors meeting. The process was last undertaken during March of 2023. Because the organization's president and other officers are not paid by the filing organization, the form 990 instructions require this to be answered "no". Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES Compensation for the Organization's other officers and key employees is paid by Avow Hospice, Inc., a related tax exempt organization. The Chief Executive Officer is responsible for and reviews the compensation of officers and executive staff on an annual basis for reasonableness. The review includes a comparative analysis of relevant not-for-profit peer groups including utilization of salary surveys and an independent compensation consultant. Compensation decisions are documented with the annual reviews of the relevant staff and documented in each employee file. Because the organization's president and other officers are not paid by the filing organization, the form 990 instructions require this to be answered "no". Form 990, Part VI, Line 1a Delegate broad authority to a committee The executive committee shall consist of the Chairperson, treasurer, secretary, and President and CEO. The executive committee shall monitor all, and may intervene in any, matters pertaining to the management of the corporation. In the event of a catastrophic event, or in the case of an operational emergency requiring immediate board action to protect the interests of the corporation, and in the absence of the ability to communicate with or promptly gather a quorum of the board, the executive committee shall be the only committee empowered to exercise the full authority of the board. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Phyllis Hall and Charles Hoffman - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders The sole member of the Corporation, Avow Inc., shall have rights to elect the members of the board, approve and authorize any strategic plan of the corporation, adopt, amend, modify or restate the Articles of Incorporation of the Corporation and carry on additional rights, as listed in the governing documents. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The sole member of the Corporation, Avow Inc., shall have the right to appoint and remove the chairperson and the directors of the Corporation with or without cause. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The sole member of the Corporation, Avow Inc., shall have the right to oversee any decisions and approve the overall strategic plan of the Corporation to carry out compliance with its mission. The following powers are reserved to the member: (i) Adopt, amend, modify or restate the Articles of Incorporation of the Corporation, in whole or in part, or if the Member receives a recommendation by the Board of Directors of the Corporation as to any such action, approve such action as recommended; (ii) Adopt, amend, modify or restate these Bylaws of the Corporation, in whole or in part, or if the Member receives a recommendation by the Board of Directors of the Corporation as to any such action, approve such action as recommended; (iii) Appoint and remove the directors of the Corporation, with or without cause; (iv) Appoint and remove the President & CEO, Chairperson of the Board, Treasurer, and Secretary of the Corporation; (v) Approve the official interpretation of the philosophy and mission of the Corporation; (vi) Approve the strategic plan of the Corporation; (vii) Approve the annual operating and capital plans and budgets of the Corporation; (viii) Approve and authorize the adoption of a plan of merger or consolidation, (ix) Initiation of any action necessary to preserve the Member's tax-exempt status and/or to prevent any action of the Corporation from jeopardizing the tax-exempt status of the Member; (x) Unless previously approved by the Member as part of the operating or capital budget, approve and authorize the encumbrance, lease of real property, sale, or other transfer of assets of the Corporation (xi) Approve and authorize the selection or removal of the Corporation's independent auditor or legal counsel; (xii) Approve and authorize the initiation of litigation or settlement of material litigation in which the Corporation is the plaintiff or defendant; and (xiii) Approve and authorize any grants or distributions made by the Corporation to organizations other than the Member or qualifying not for profit, tax-exempt subsidiaries of the Member. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER IN DETAIL. A COPY OF THE FORM 990 IS PROVIDED TO EVERY MEMBER OF THE GOVERNING BODY PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE OFFICERS, DIRECTORS, AND KEY EMPLOYEES OF THE ORGANIZATION SIGN A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE QUESTIONNAIRE AND RESPONSES ARE REVIEWED BY THE ORGANIZATIONS PRESIDENT/CEO. ANY DISCLOSURES ARE DISCUSSED WITH THE BOARD CHAIR. IF AN INDIVIDUAL HAS ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST THE INDIVIDUAL WITH THE CONFLICT IS EXCUSED FROM PARTICIPATING IN DISCUSSIONS OR VOTING ON MATTERS RELATED TO THE CONFLICT. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE ORGANIZATION. Form 990, Part IX, Line 11g Other Fees Other Professional Fees - Total Expense: 26903, Program Service Expense: 1576, Management and General Expenses: 25327, Fundraising Expenses: ; Shared Service Fees - Total Expense: 74503, Program Service Expense: , Management and General Expenses: 74503, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Beneficial Interest - 1205876; AVOW HOSPICE INC 1095 WHIPPOORWILL LANE NAPLES FL 34105 592201250 Hospice FL 501(c)(3) 10 Avow Inc false AVOW FOUNDATION 1095 WHIPPOORWILL LANE NAPLES FL 34105 465736467 FUNDRAISING FL 501(c)(3) 7 Avow Inc false AVOW INC 1095 WHIPPOORWILL LANE NAPLES FL 34105 352508744 Parent Company FL 501(c)(3) Type III-FI NA false Avow Real Estate Inc 1095 Whippoorwill Lane Naples FL 34105 811068780 Real Estate FL 501(c)(2) Avow Inc false Avow Home Care Inc 1095 WHIPPOORWILL LANE Naples FL 34105 465763260 Home Health Care Services FL Avow Inc C Corporation 0 false false false true false false false false false false false true false true true true true true false false