2024-10-21T19:13:48+00:00 2023-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2023-01-01 465736467 Avow Foundation Inc AVOW 2392614404 1095 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 1095 Whippoorwill Lane Naples FL 34105 9717057 false X www.avowcares.org X 2014 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 Foundation fulfills this mission and vision through its support of the activities of Avow tax-expenpt organizations and their programs and services that may be unfunded or underfunded. 6 5 22 52 0 0 4238613 7683738 0 2620318 1214595 -24281 -83556 6834650 8814777 3738500 2189167 0 612612 772476 0 1024123 620102 755784 4971214 3717427 1863436 5097350 40901328 50748419 132788 148048 40768540 50600371 The Corporation is organized, and at all times shall be operated, exclusively for the benefit of, and to carry out purposes of Avow not for profit entities. false false 2189167 2189167 381 The specific charitable purposes of the Corporation shall be to solicit, receive, and administer grants, gifts, contributions and donations exclusively for the benefit of Avow Hospice Inc., and Avow Care Services, Inc. 2189167 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 true false true false false false false false false false false true false false false false true false false false true 5 0 true 22 true false false false false false true true false false false false false false X 6 5 false false false false true true true true true false false true true true true true true false false false CA CO CT DC FL GA AL HI IL KS KY ME AK MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN VA AR WA WV WI X Phyllis Hall 2392614404 1095 Whippoorwill Lane Naples FL 34105 Charles Hoffman Chair 0.8 1.9 X X 0 0 0 Darren Gersch Treasurer 0.5 1.2 X X 0 0 0 Jaysen Roa President and CEO 15.0 35.0 X X 0 404006 27854 Kathryn Schillreff Rev Vice Chair 0.6 1.4 X X 0 0 0 Patrick Neale Secretary 0.5 1.2 X X 0 0 0 Louis Traina Director (Beginning April 2023) 0.1 0 X 0 0 0 Roger Lipitz Director (Ending April 2023) 0.1 0.4 X 0 0 0 Kerri Ervin Chief Compliance Officer 1.0 42.0 X 0 187484 34825 Phyllis Hall Chief Financial Officer 15.0 35.0 X 0 237659 25375 Annalise Smith Senior Vice President of Philanthropy 50.0 0 X 188237 0 43244 188237 829149 131298 1 false true false 0 0 7683738 625236 7683738 0 0 0 0 0 1213808 1213808 0 0 59057 58270 787 0 787 787 760073 844010 -83937 -83937 Miscellaneous Income 900099 381 381 0 0 0 0 0 381 8814777 381 0 1130658 X 2189167 2189167 0 0 0 0 604464 120893 483571 6115 1223 4892 117364 23473 93891 44533 8907 35626 18061 18061 68780 68780 460664 0 201421 259243 65160 3427 61733 56205 11241 44964 8333 5943 2390 1809 1809 1457 1457 Event Expenses 27881 27881 Bank Fees 26045 26045 Licenses, Fees, & Subscriptions 19423 11457 7966 1966 0 0 1966 3717427 2189167 504137 1024123 1856241 778264 1500007 2940279 821953 3586385 8 0 0 0 0 0 338749 200000 0 0 81566 57899 126872 47578 25190 79294 32089998 38495565 0 0 0 0 4187616 4610733 40901328 50748419 129257 112597 0 2500 0 0 0 0 0 0 0 0 0 0 0 0 3531 32951 132788 148048 X 15693922 17543089 25074618 33057282 0 0 0 0 0 0 40768540 50600371 40901328 50748419 X 5097350 4548393 186088 X false true X true false X 4768359 6638330 5634608 4238613 7683738 28963648 0 0 0 0 0 0 0 0 0 0 0 0 4768359 6638330 5634608 4238613 7683738 28963648 5435488 23528160 388747 517603 841709 857972 1213808 3819839 0 0 0 0 0 0 1219595 491663 810566 891287 761254 4174365 36957852 0 0.6366 0.5987 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 1219595.0, COLUMN B - 491663.0, COLUMN C - 810566.0, COLUMN D - 891287.0, COLUMN E - 761254.0, COLUMN F - 4174365.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5100578 559463 886120 6546161 5073501 310000 -282923 5100578 3899054 620000 569075 14628 5073501 3285797 100000 513257 3899054 2488955 810244 13402 3285797 0.0 0.66 0.34 false false 0 5570 5570 0 121302 42008 79294 0 0 79294 ASSETS HELD UNDER SPILT-INTEREST AGREEMENTS 4598955 DUE FROM AFFILIATES 11778 4610733 DUE TO AFFILIATES 32951 32951 X Schedule D, Part V, Line 4 Intended uses of endowment funds Endowment funds are used to support the general operations and program services of Avow Hospice inc., Avow Care Services Inc., and Avow Real Estate related tax exempt entities. 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. true Avow Hospice Inc 1095 WHIPPORWILL LANE NAPLES FL 34105 592201250 501(c)(3) 1518667 N/A N/A PROGRAM ASSISTANCE Avow Care Services Inc 1095 WHIPPORWILL LANE NAPLES FL 34105 274127864 501(C)(3) 670500 N/A N/A PROGRAM ASSISTANCE 2 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants can be used for any programs of the grantee organization. false false false false false false false true 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 Phyllis Hall Chief Financial Officer 0 222030 0 15629 0 0 0 9082 0 16293 0 263034 0 0 Annalise Smith Senior Vice President of Philanthropy 172056 0 16181 0 0 0 7419 0 35825 0 231481 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation Compensaton for the Organization's President and CEO is paid by Avow Hospice, Inc., a related tax exempt organizations. Avow Hospice, Inc. use the following methods to determine the President and CEO compensation: -Compensation committee -Form 990 of other organizations --Compensation Survey or Study -Independent compensation consultant -Approval by the board or compensation committee Schedule J, Part I, Line 7 Non-fixed payments Annalise Smith's bonus was discretionary. It was determined by the Avow Hospice President / CEO. X 4 625236 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of Contributions Received 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 BOARD OFFICERS AND PRESIDENT & CEO, AS WELL AS UP TO TWO OTHER DIRECTORS WHO WILL SERVE AT THE DISCRETION OF THE CHAIRPERSON. THE EXECUTIVE COMMITTEE SHALL MONITOR ALL, AND MAY INTERVENE IN ANY, MATTERS PERTAINING TO THE MANAGEMENT OF THE CORPORATION AND BE THE ONLY COMMITTEE EMPOWERED TO EXERCISE THE FULL AUTHORITY OF THE BOARD. Form 990, Part VI, Line 6 Classes of members or stockholders Avow Inc., a Florida not for profit corporation ("Member"), is the sole member of the corporation. The Sole member shall have and exercise certain rights and certain powers related to the corporation set forth in the corporation's bylaws. 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 the 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 proposed to be made by the Corporation to organizations other than Avow Hospice, Inc. or Avow Care Services, Inc. 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, and directors 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 organization's 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 services - Total Expense: 259098, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: 259098; Management fees - Total Expense: 201421, Program Service Expense: , Management and General Expenses: 201421, Fundraising Expenses: ; Contract Labor other - Total Expense: 145, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: 145; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in net assets held under split interest agreement - 590088; Transfer to Affiliates - -404000; AVOW HOSPICE INC 1095 WHIPPOORWILL LANE NAPLES FL 34105 592201250 Hospice FL 501(c)(3) 10 Avow Inc false AVOW CARE SERVICES 1205 WHIPPOORWILL LANE NAPLES FL 34105 274127864 PALLIATIVE AND PAIN MANAGEMENT SERVICES FL 501(c)(3) 10 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 false Irrevocable Trust Trust FL Avow Foundation Inc Trust true false true false true false false false false false false true false false true true true true false false