2025-10-22T08:23:22+00:00 2024-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2024-01-01 465736467 Avow Foundation Inc AVOW 2392614404 1095 Whippoorwill Lane Naples FL 34105 PHYLLIS HALL CFO 2392614404 2025-10-22 true Brittney Kocaj P01320603 9542028600 2025-10-22 2024 2025-03-06 01:10:19Z Jaysen Roa 1095 Whippoorwill Lane Naples FL 34105 13501889 false X www.avowcares.org X 2014 FL Avow's mission is to create peace of mind by providing compassionate care and support to those who need it. In 2024, Avow served thousands across Southwest Florida through hospice, non-hospice palliative care, grief support, and specialized children's services. Milestones included caring for 900+ hospice and palliative patients simultaneously and a 77.6% increase in palliative care visits. Key initiatives included expanding into rural Immokalee and broadening bereavement support through in-person and virtual services. The Avow Kids program helped youth ages 5-17 navigate grief through counseling, camps, and workshops. Many services were delivered at no cost. The Avow Foundation generates philanthropic revenue to support all Avow programs and services not funded by insurance. In 2024, philanthropy enabled continued growth of essential care delivered by 350+ skilled staff, with over 22,000 volunteer hours extending Avow's mission throughout the community. 5 4 21 115 0 7683738 9540339 0 0 1214595 2342063 -83556 -58279 8814777 11824123 2189167 1810755 0 772476 859982 0 1178987 755784 846300 3717427 3517037 5097350 8307086 50748419 59406536 148048 120596 50600371 59285940 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 1810755 1810755 557 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. 1810755 true true false false false false false false false true true false false true true true false true false false false false false false true false false true false true false false false false false false false false false false true false false false false true false false false false true 8 0 true 21 true false false false false false true true false false false false false false X 5 4 false false false false true true true true true false false false true true true true true true false false false false CA CO CT DC FL AL HI IL KS KY LA ME AK MD MA MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN TX VA AR WA WV WI X Phyllis Hall 2392614404 1095 Whippoorwill Lane Naples FL 34105 Charles Hoffman Chair 0.8 1.7 X X 0 0 0 Darren Gersch Treasurer 0.4 1.0 X X 0 0 0 Jaysen Roa President and CEO 15.0 35.0 X X 0 436428 29675 Kathryn Schillreff Rev Vice Chair 0.6 1.3 X X 0 0 0 Patrick Neale Secretary 0.3 1.0 X X 0 0 0 Louis Traina Ending July 2024 Director 0.1 0 X 0 0 0 Kerri Ervin Chief Compliance Officer 1.0 42.0 X 0 164696 63586 Phyllis Hall Chief Financial Officer 15.0 35.0 X 0 239119 27084 Annalise Smith Senior Vice President of Philanthropy 50.0 0 X 187550 0 48496 187550 840243 168841 1 false true false 0 0 0 116001 0 9424338 2356047 9540339 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1220897 0 0 1220897 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1926578 0 805412 0 1121166 0 1121166 0 1121166 40970 116001 18885 22085 0 22085 0 0 0 0 0 0 772548 853469 -80921 0 -80921 Miscellaneous Income 900099 557 557 0 0 0 0 0 0 0 0 0 0 0 0 0 0 557 11824123 557 0 2283227 X 1810755 1810755 0 0 0 0 672601 134520 538081 9694 1939 7755 129675 25935 103740 48012 9602 38410 2461 2461 0 18324 18324 0 82856 82856 0 489672 0 181809 307863 9306 0 9306 64445 3233 61212 61486 12297 49189 10901 8213 2688 4994 4994 0 1605 1605 0 Other 133 0 133 Licenses, Fees, & Subscriptions 36020 9086 26934 Event Expenses 33676 33676 Bank Fees 30421 30421 0 0 0 0 3517037 1810755 527295 1178987 778264 414260 2940279 6534510 3586385 1001295 0 0 0 0 0 0 200000 190000 0 0 57899 43419 128823 63444 79294 65379 38495565 48009223 0 0 0 0 4610733 3148450 50748419 59406536 112597 115115 2500 5083 0 0 0 0 0 0 0 0 0 0 0 0 32951 398 148048 120596 X 17543089 19342849 33057282 39943091 0 0 0 0 0 0 50600371 59285940 50748419 59406536 X 8307086 2462611 -2084128 X false true true false X 6638330 5634608 4238613 7683738 9540339 33735628 0 0 0 0 0 0 0 0 0 0 0 0 6638330 5634608 4238613 7683738 9540339 33735628 5984049 27751579 517603 841709 857972 1213808 1220897 4651989 0 0 0 0 0 0 491663 810566 891287 761254 814075 3768845 42156462 0 0.65830 0.63662 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 491663.0, COLUMN B - 810566.0, COLUMN C - 891287.0, COLUMN D - 761254.0, COLUMN E - 814075.0, COLUMN F - 3768845.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6546161 4884412 921682 261852 12090403 5100578 559463 886120 6546161 5073501 310000 -282923 5100578 3899054 620000 569075 14628 5073501 3285797 100000 513257 3899054 0.0 0.95 0.05 false false 5570 5570 0 123253 57874 65379 0 0 0 65379 ASSETS HELD UNDER SPILT-INTEREST AGREEMENTS 3148450 DUE FROM AFFILIATES 3148450 Federal Income Taxes DUE TO AFFILIATES 398 398 X 0 0 0 0 0 0 0 0 0 0 0 0 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, 2024 AND 2023. Fashion Show 156971 116001 40970 0 7923 400 10562 0 0 156971 116001 40970 0 7923 400 10562 18885 22085 true Avow Hospice Inc 1095 Whippoorwill Lane Naples FL 34105 592201250 501(C)3 1050832 N/A N/A Program Assistance Avow Care Services Inc 1095 Whippoorwill Lane Naples FL 34105 274127864 501(C)(3) 759922 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 340461 0 65000 0 30967 0 13530 0 16145 0 466103 0 0 Kerri Ervin Chief Compliance Officer 0 152738 0 5167 0 6791 0 6988 0 56598 0 228282 0 0 Phyllis Hall Chief Financial Officer 0 233195 0 5924 0 0 0 9463 0 17621 0 266203 0 0 Annalise Smith Senior Vice President of Philanthropy 180888 0 6662 0 0 0 7953 0 40543 0 236046 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 was paid by Avow Inc. and Avow Hospice, Inc., related tax exempt organizations. Avow Inc. and Avow Hospice, Inc. use the following methods to determine the President and CEO compensation: -Compensation committee -Form 990 of other organizations -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. 9 2356047 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 was paid by Avow Inc. and Avow Hospice, Inc., related tax exempt organizations. 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 2024. 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 was paid by Avow Inc. and Avow Hospice, Inc., related tax exempt organizations. 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. 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 Shared Services - Total Expense: 181809, Program Service Expense: , Management and General Expenses: 181809, Fundraising Expenses: 0; Contract Services - Total Expense: 307863, Program Service Expense: , Management and General Expenses: 0, Fundraising Expenses: 307863; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in net assets held under split interest agreement - 262035; Transfer to Affiliates - -2346163; 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 true false true true true true true false