2025-08-15T13:27:55-05:00 2024-09-30 593204548 JAMES MOORE & COPL 121 EXECUTIVE CIRCLE DAYTONA BEACH FL 321141180 990 2023-10-01 591160221 COUNCIL ON AGING OF VOLUSIA COUNTY INC COUN 3862534700 420 FENTRESS BLVD DAYTONA BEACH FL 321141208 TERRI KAROL CO-EXECUTIVE DIRECTOR/CFO 3862534700 2025-08-14 1 1 JAMES A HALLERAN P00005496 3862574100 2025-08-14 2023 2025-03-06 01:10:19Z TERRI KAROL 420 FENTRESS BLVD DAYTONA BEACH FL 321141208 9395854 0 X HTTPS://WWW.COAVOLUSIA.ORG X 1967 FL TO PROVIDE LEADERSHIP, ADVOCACY, CRITICAL SUPPORT SERVICES AND AN ADMINISTRATIVE ORGANIZATION ON BEHALF OF OLDER PERSONS IN VOLUSIA COUNTY, FLORIDA, WITH THE PURPOSE OF ASSURING TO THEM THE MAXIMUM POSSIBLE INDEPENDENCE, DIGNITY AND PERSONAL WELFARE. 18 18 142 154 2383 0 7171119 8374904 498709 482929 30287 45336 -51008 -20497 7649107 8882672 0 4715 0 0 4012521 4154842 0 0 149754 4101519 4846836 8114040 9006393 -464933 -123721 8333015 7418975 7273249 6424596 1059766 994379 X TO PROVIDE LEADERSHIP, ADVOCACY, CRITICAL SUPPORT SERVICES AND AN ADMINISTRATIVE ORGANIZATION ON BEHALF OF OLDER PERSONS IN VOLUSIA COUNTY, FLORIDA, WITH THE PURPOSE OF ASSURING TO THEM THE MAXIMUM POSSIBLE INDEPENDENCE, DIGNITY AND PERSONAL WELFARE. 0 0 7360830 4715 304375 OLDER AMERICANS ACT - UNDER THE OLDER AMERICANS ACT LEGISLATION, U.S. RESIDENTS OVER 60 YEARS OF AGE ARE ELIGIBLE FOR SERVICES WITH PRIORITY GIVEN TO THE PEOPLE WITH THE MOST ECONOMIC AND SOCIAL NEED. THESE SERVICES INCLUDE CONGREGATE AND HOME DELIVERED MEALS, NUTRITION EDUCATION, HOMEMAKING, PERSONAL CARE, MATERIAL AID, TRANSPORTATION, IN-HOME AND IN-FACILITY RESPITE, CAREGIVER TRAINING AND SUPPORT, INFORMATION, REFERRAL, OUTREACH, EDUCATION AND COUNSELING.COMMUNITY CARE FOR THE ELDERLY - THE STATE OF FLORIDA GENERAL REVENUE PROGRAM PROVIDES IN-HOME SERVICES FOR CLIENTS OVER 60 YEARS OF AGE WHO HAVE BEEN ASSESSED FUNCTIONALLY IMPAIRED BY TRAINED CASE MANAGERS. THIS PROGRAM INCLUDES FOLLOW-UP VISITS AND PROVIDES LINKS TO OTHER COMMUNITY SERVICES. THESE SERVICES INCLUDE CASE MANAGEMENT, HOMEMAKING, PERSONAL CARE, RESPITE, ADULT DAY CARE, MEALS, EMERGENCY ALERT RESPONSE, MEDICAL TRANSPORTATION, MATERIAL AID AND PEST CONTROL.ALZHEIMER'S DISEASE INITIATIVE - THE STATE FUNDED PROGRAM PROVIDES RESPITE CARE SERVICES, INCLUDING IN-HOME SERVICES FOR THE VICTIMS OF ALZHEIMER'S DISEASE AND PROVIDES TRAINING FOR CAREGIVERS OF THESE VICTIMS.HOME CARE FOR THE ELDERLY - THE GOAL OF THE HCE PROGRAM IS TO ENCOURAGE THE PROVISION OF CARE FOR ELDERS IN FAMILY-TYPE LIVING ARRANGEMENTS IN PRIVATE HOMES AS AN ALTERNATIVE TO INSTITUTIONAL CARE. THE PROGRAM ENCOURAGES CAREGIVERS TO PROVIDE, ON A NOT-FOR-PROFIT BASIS, BASIC SUPPORT AND MAINTENANCE, AS WELL AS ASSISTANCE IN ARRANGING SPECIALIZED SERVICES FOR ELDERLY RELATIVES OR NON-RELATIVES. CASE MANAGEMENT AND SUBSIDY PAYMENTS ARE AVAILABLE TO QUALIFIED CAREGIVERS AND/OR VENDORS ON BEHALF OF ELIGIBLE CLIENTS. 586326 46005 PUBLIC GUARDIANSHIP PROGRAM - THE COUNCIL ON AGING IS THE PUBLIC GUARDIAN FOR VOLUSIA COUNTY, CARING FOR THE MOST INDIFENT INDIVIDUALS AS DETERMINED BY THE COURT TO BE UNABLE TO MANAGE THEIR OWN AFFAIRS. GUARDIANSHIP MAY BE FOR THE PERSON, THEIR PROPERTY, OR BOTH. COA ALSO ACTS AS A PROFESSIONAL GUARDIAN EXPANDING THE PROGRAM TO THOSE THAT DO NOT QUALIFY UNDER THE PUBLIC PROGRAM. 279246 133669 SENIOR CENTERS - THE COUNCIL ON AGING OPERATES AND MAINTAINS FOUR FULL-TIME SENIOR CENTERS THROUGHOUT VOLUSIA COUNTY. PROGRAMS ARE FOCUSED ON THE AREAS OF HEALTH, EDUCATION, AND RECREATION. ALLOTMENTS FROM VOLUSIA COUNTY CITIES, CONTRIBUTIONS FROM THE PUBLIC AND PARTICIPANTS, MEMBERSHIP DUES, AND PROGRAM FEES OFFSET THE COSTS OF OPERATING THE CENTERS. OTHER COMMUNITY PROGRAMS FOR THE ELDERLY AND NEEDY:CAREGIVER RESPITE - IN 2023, THE COUNCIL OF AGING DEVELOPED A CAREGIVER RESPITE PROGRAM, WITH INITIAL FUNDING PROVIDED BY HOSPICE OF VOLUSIA/FLAGLER. THE PROGRAM HAS GROWN TO FIVE CENTERS AROUND THE COUNTY, UTILIZING LOCAL CHURCH FACILITIES AND VOLUNTEERS ALONG WITH COA STAFF. EACH CENTER OPERATES ONE OR TWO DAYS PER WEEK AND PROVIDES ELIGIBLE "CAREES" WITH A SECURE AND STIMULATING ENVIRONMENT WHILE THEIR CAREGIVERS ARE GIVEN TIME FOR NEEDED RELIEF. CAREGIVERS ALSO HAVE THE OPPORTUNITY TO PARTICIPATE IN VARIOUS EDUCATIONAL AND COUNSELING PROGRAMS TO HELP THEM BETTER COPE WITH THE DEMANDS OF 24/7 CARE.PRIVATE PAY PROGRAMS - THIS PROGRAM PROVIDES FOR HOME-DELIVERED MEALS AND IN-HOME SERVICES TO CLIENTS THAT DO NOT QUALIFY FOR PROGRAMS ADMINISTERED THROUGH STATE OR FEDERAL PROGRAMS. 8226402 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 9 0 1 142 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 FL X TERRI KAROL 3862534700 420 FENTRESS BLVD DAYTONA BEACH FL 321141208 BOBBY THIGPEN CHAIRMAN 1.00 1.00 X X 0 0 0 DEAN G PEPE VICE CHAIR 1.00 1.00 X X 0 0 0 BEN EBY TREASURER 1.00 1.00 X X 0 0 0 LINDA WEBSTER-DUBEA SECRETARY 1.00 1.00 X X 0 0 0 NANCY LOHMAN IMMEDIATE PAST CHAIRMAN 1.00 1.00 X X 0 0 0 JORDAN JILOTY DIRECTOR 1.00 1.00 X 0 0 0 AUBREY E LONG PHD DIRECTOR 1.00 1.00 X 0 0 0 JULIAN LOPEZ JR DIRECTOR 1.00 1.00 X 0 0 0 KEITH NORDEN DIRECTOR 1.00 1.00 X 0 0 0 RON NOWVISKIE DIRECTOR 1.00 1.00 X 0 0 0 ANGIE SKINNER DIRECTOR 1.00 1.00 X 0 0 0 MATT HOFFMAN DIRECTOR 1.00 1.00 X 0 0 0 PETER MARTIN DC DIRECTOR 1.00 1.00 X 0 0 0 ANDY THOMAS DIRECTOR 1.00 1.00 X 0 0 0 ANN MARIE ZWEIFEL DIRECTOR 1.00 1.00 X 0 0 0 BEN JOHNSON DIRECTOR, AS OF 9/2024 1.00 1.00 X 0 0 0 WENDY MARA DIRECTOR, AS OF 9/2024 1.00 1.00 X 0 0 0 VICTOR RAMOS DIRECTOR, AS OF 9/2024 1.00 1.00 X 0 0 0 JOIE ALEXANDER DIRECTOR UNTIL 2/2024 1.00 1.00 X 0 0 0 TERRI KAROL CO-EXECUTIVE DIRECTOR & CFO 36.00 5.00 X 117144 6166 12198 EVELINE KRAIJIC CO-EXECUTIVE DIRECTOR 36.00 5.00 X 102406 5390 12534 219550 11556 24732 2 0 0 0 FOOD WITH CARE INC 6995 VENTURE CIRCLE ORLANDO FL 32807 FOOD SERVICES 701408 GA FOOD SERVICES INC 12220 32ND COURT NORTH ST PETERSBURG FL 32119 FOOD SERVICES 514969 VOTRAN 950 BIG TREE ROAD SOUTH DAYTONA FL 32119 TRANSPORTATION SERVICES 352756 MEGA MEDICAL SUPPLY 4910 DYER BLVD WEST PALM BEACH FL 33407 MEDICAL SUPPLY DELIVERY 280311 STAY FOR A DAY 1001 TOWN CENTER DR ORANGE CITY FL 32763 ADULT DAY CARE AND RESPITE 215269 6 82754 73017 244476 7502130 472527 184477 8374904 PROJECT & CONTRACT INC 900099 264501 264501 PRIVATE CARE SERVICES 900099 218428 218428 482929 13469 13469 514237 459545 22825 54692 -22825 31867 31867 6370 73017 30812 -24442 -24442 FINGER PRINTING 900099 2825 2383 442 NON-DOEA SERVICES & AC 900099 760 760 REFUNDS AND REIMBURSEM 900099 360 360 3945 8882672 484049 2383 21336 X 4715 4715 255732 13460 215848 26424 3194583 2929308 225814 39461 41661 41407 222 32 408474 366489 37580 4405 254392 218811 31705 3876 62050 62050 54670 54670 2401016 2379732 13291 7993 2443 1658 785 208572 186657 14730 7185 994 591 163 240 158278 96794 50172 11312 133909 132496 712 701 7567 4498 1243 1826 7893 4691 1297 1905 91986 56108 30549 5329 100560 96800 2802 958 FOOD AND FOOD SUPPLIES 1472494 1472494 RECRUITING 50679 30123 8327 12229 REPAIRS AND MAINTENANCE 31041 19344 7612 4085 BANK SERVICE CHARGES 17882 10629 2938 4315 44802 42877 -14768 16693 9006393 8226402 630237 149754 140532 78070 2582 1536004 1800586 54349 60639 23597 27202 687549 558768 175261 128781 483092 498358 44597 65321 5875583 4757436 8333015 7418975 1072318 1094614 283934 348910 5861804 4757436 55193 223636 7273249 6424596 X -42671 -232390 1102437 1226769 1059766 994379 8333015 7418975 -123721 58334 0 X 0 1 X 1 1 1 X 6683510 6056017 6298197 7171119 8374904 34583747 211332 228532 439864 6683510 6056017 6298197 7382451 8603436 35023611 35023611 8145 5175 11496 8168 13469 46453 25 25 442 442 35070531 3210538 0.99870 0.99750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FINGER PRINTING - 2023 AMOUNT: $ 442. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 30911 30911 0 613615 510648 102967 43023 17209 25814 128781 CASH HELD IN TRUST 4757436 4757436 FINANCE LEASE LIABILITY 88698 DUE TO AFFILIATE 134938 223636 X PART IV, LINE 2B: COA IS THE PUBLIC GUARDIAN FOR VOLUSIA COUNTY, FL, CARING FOR THE MOST INDIGENT INDIVIDUALS AS DETERMINED BY THE COURTS TO BE UNABLE TO MANAGE THEIR AFFAIRS. COA OPERATES A PUBLIC GUARDIANSHIP THAT PROVIDES GUARDIANSHIP SERVICES FOR THE 7TH JUDICIAL CIRCUIT IN FLAGLER, PUTNAM, AND ST. JOHN'S COUNTIES. COA ALSO OPERATES A PRIVATE GUARDIANSHIP SERVICE TO THOSE THAT DO NOT QUALIFY UNDER PUBLIC PROGRAMS. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FLORIDA STATUTES, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO NET UNRELATED BUSINESS INCOME DURING THE YEAR ENDED SEPTEMBER 30, 2024. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. TAX RETURNS FOR THE ORGANIZATION FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ORGANIZATION. DANCE EVENT 73602 67232 6370 21140 1150 7354 HIGH TEA EVENT 5785 5785 1168 79387 73017 6370 21140 1150 8522 30812 -24442 X 33875 FMV X 2 150602 FMV 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL CONSIST OF THE ELECTED OFFICERS AND THE IMMEDIATE PAST CHAIRMAN, IF A MEMBER OF THE BOARD. IF THE IMMEDIATE PAST CHAIRMAN IS UNABLE TO SERVE, THE BOARD SHALL APPOINT ONE (1) OF ITS MEMBERS TO SERVE ON THE COMMITTEE. THE CHAIRMAN OF THE BOARD SHALL SERVE AS THE CHAIRMAN OF THE EXECUTIVE COMMITTEE. THE COMMITTEE SHALL FUNCTION FOR THE BOARD BETWEEN REGULAR AND/OR SPECIAL MEETINGS. A QUORUM SHALL BE A MAJORITY OF THE EXECUTIVE COMMITTEE PRESENT IN PERSON, BY TELEPHONE, OR BY ANY OTHER MEANS OF COMMUNICATION BY WHICH ALL MEMBERS OF THE COMMITTEE PARTICIPATING MAY SIMULTANEOUSLY HEAR EACH OTHER DURING THE MEETING. THE EXECUTIVE DIRECTOR(S) OF THE ORGANIZATION IS/ARE NON-VOTING EX-OFFICIO MEMBER(S) OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE END OF EACH FISCAL YEAR, ALL BOARD OF DIRECTORS, KEY EMPLOYEES, AND DEPARTMENT MANAGERS ARE REQUIRED TO COMPLETE AND RESPOND TO ANY RELATED PARTY ACTIVITIES ENGAGED IN DURING THE FISCAL YEAR OPERATING CYCLE. ANY DISCOVERY IS DISCUSSED AND ACTED UPON BY THE BOARD OF DIRECTORS AND MANAGEMENT. THE INQUIRY IS CONDUCTED USING POSITIVE CONFIRMATION QUESTIONAIRES AND ARE REQUIRED TO BE RETURNED, EVEN WHEN NO RELATED PARTY ACTIVITIES OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION AGREEMENT IS REVIEWED ANNUALLY THROUGH AN ADVISORY COMMITTEE SELECTEED BY THE BOARD OF DIRECTORS. THE PROCESS AND RECOMMENDATION CONCLUDED BY THE ADVISORY COMMITTEE ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. ALL EMPLOYEE COMPENSATION AGREEMENTS, INCLUDING KEY EMPLOYEES (DEPARTMENT MANAGERS), ARE REVIEWED ANNUALLY BY DEPARTMENT MANAGERS AND/OR THE EXECUTIVE DIRECTOR THROUGH WRITTEN EVALUATION REPORTS. A WRITTEN EVALUATION REPORT CONSISTS OF EVALUATION OF JOB PERFORMANCE, DUTIES, AND OTHER OPERATIONAL FUNCTIONS CONDUCTED BY EACH RESPECTIVE EMPLOYEE. RECOMMENDATIONS ARE GIVEN BY DEPARTMENT MANAGERS DISCLOSED IN THE WRITTEN EVALUATION REPORTS REGARDING SALARY AND WAGE STRUCTURE FOR EACH EVALUATED EMPLOYEE. THE CEO MAKES THE FINAL DECISION WITHIN BUDGET LIMITS. THE COUNCIL ACTS AS A COMMON PAYMASTER AGENT WITH THE VOLUSIA COUNTY COUNCIL ON AGING LIVING GIFTS FOUNDATION, INC. ("FOUNDATION") RELATIVE TO PAYROLL REPORTING AND REQUIRED PAYROLL INFORMATION TAX RETURNS. SALARY AND WAGE EXPENSES AND ALL RELATED PAYROLL COSTS ARE ALLOCATED TO THE FOUNDATION BASED ON THE DIRECT PERSONNEL COSTS ASSOCIATED WITH THIS ENTITY. HOWEVER, ALL EMPLOYEES OF THE COUNCIL FOUNDATION ARE INCLUDED IN THE COUNCIL'S PAYROLL INFORMATION RETURNS. FORM 990, PART VI, SECTION C, LINE 18 TAX RETURN INFORMATION IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST OR THROUGH GUIDESTAR INFORMATION SERVICES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G COMPUTER SUPPORT: PROGRAM SERVICE EXPENSES 40,046. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,046. NUTRITIONIST: PROGRAM SERVICE EXPENSES 9,558. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,558. SERVICE CONTRACTORS: PROGRAM SERVICE EXPENSES 2,330,128. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,330,128. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,291. FUNDRAISING EXPENSES 7,993. TOTAL EXPENSES 21,284. COA HOME CARE LLC 420 FENTRESS BLVD DAYTONA BEACH FL 32114 800873338 IN-HOME SERVICES FL 82449 0 COUNCIL ON AGING OF VOLUSIA COUNTY INC VOLUSIA COUNTY COUNCIL ON AGING LIVING GIFTS FOUNDATION INC 420 FENTRESS BLVD DAYTONA BEACH FL 32114 592785991 PROVIDE SUPPORT FOR COUNCIL ON AGING OF VOLUSIA COUNTY, INC. FL 501(C)(3) LINE 12B, II COUNCIL ON AGING OF VOLUSIA COUNTY INC 1 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 0 1 0 0 VOLUSIA COUNTY COUNCIL ON AGING LIVING GIFTS FOUNDATION INC C 244476 FMV VOLUSIA COUNTY COUNCIL ON AGING LIVING GIFTS FOUNDATION INC K 122575 FMV VOLUSIA COUNTY COUNCIL ON AGING LIVING GIFTS FOUNDATION INC Q 122575 FMV VOLUSIA COUNTY COUNCIL ON AGING LIVING GIFTS FOUNDATION INC D 134938 FMV