2025-10-22T08:25:56+00:00 2024-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2024-01-01 811068780 Avow Real Estate Inc AVOW 2392614404 1095 Whippoorwill Lane Naples FL 34105 PHYLLIS HALL CFO 2392614404 2025-10-22 true true Brittney Kocaj P01320603 9542028600 2025-10-22 2024 2025-03-06 01:10:19Z Jaysen Roa 1095 Whippoorwill Lane Naples FL 34105 1790140 false X www.avowcares.org X 2016 FL TO HOLD TITLE, MAINTAIN, IMPROVE, AND LEASE PROPERTY FOR THE BENEFIT OF AVOW INC. AND ITS SUBSIDIARIES. 5 4 0 4 0 0 0 1727205 1749640 -60360 0 6564 40500 1673409 1790140 0 0 0 0 0 0 2479470 2375086 2479470 2375086 -806061 -584946 21853820 21679465 4759159 4563874 17094661 17115591 TO HOLD TITLE, MAINTAIN, IMPROVE, AND LEASE PROPERTY FOR THE BENEFIT OF AVOW INC AND ITS SUBSIDIARIES. false false TO HOLD REAL ESTATE AND ANY OTHER FORM OF PROPERTY FOR THE BENEFIT OF AVOW HOSPICE INC., AVOW CARE SERVICES INC., AND AVOW FOUNDATION INC. 0 false false false false false false true false false false 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 false false true false false false false true 7 0 true 0 false false 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 FL X Phyllis Hall 2392614404 1095 Whippoorwill Lane Naples FL 34105 Charles Hoffman Chair 0.3 2.2 X X 0 0 0 Darren Gersch Treasurer 0.1 1.3 X X 0 0 0 Jaysen Roa President and CEO 10.0 40.0 X X 0 436428 29675 Kathryn Schillreff Rev Vice Chair 0.2 1.7 X X 0 0 0 Patrick Neale Secretary 0.2 1.1 X X 0 0 0 Kerri Ervin Chief Compliance Officer 0.8 42.2 X 0 164696 63586 Phyllis Hall Chief Financial Officer 10.0 40.0 X 0 239119 27084 0 840243 120345 0 false true false 0 0 0 RENT FROM AFFILIATES 531120 1749640 1749640 0 0 0 0 1749640 40500 0 40500 0 40500 40500 0 0 0 0 0 0 0 0 1790140 1749640 0 40500 X 500 4159 640458 301244 321924 177841 918451 Gas for equipment 5804 Licenses, fees and dues 2541 Small Equipment 2022 Dues 106 36 2375086 72991 61352 0 1499 0 0 0 0 25295 21724 29935766 10273838 19837285 19661928 0 0 1918249 1932962 21853820 21679465 108015 214704 0 0 4410999 4159170 0 0 240145 190000 4759159 4563874 X 15178071 15184288 1916590 1931303 0 0 17094661 17115591 21853820 21679465 X -584946 605876 X false true true false X X 0 1 true 2.0 2000 6986470 6986470 22775474 10187858 12587616 173822 85980 87842 0 0 19661928 interest in affiliated entities 1931303 deposits 1659 Intercompany Receivable 1932962 Federal Income Taxes Due to Affiliates Note Payable to Affiliate 190000 190000 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part II, Line 5 Conservation easements policy THE POLICY COVERS: EXOTIC VEGETATION REMOVAL AND CONTROL, ANNUAL MAINTENANCE, GENERAL MAINTENANCE, MONITORING AND INSPECTIONS. Schedule D, Part II, Line 9 Conservation easements financial reporting THE ORGANIZATION REPORTS THE LAND ON THE BALANCE SHEET AS A LONG TERM-ASSET. 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)(2) 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 false false 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 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation Compensation for the organization's president was paid by Avow Inc. and Hospice, Inc., related tax exempt organizations. Avow Inc and Hospice, Inc. used the following methods to determine the president's compensation: -Compensation committee -Form 990 of other organizations -Compensation survey or study -Approval by the board or compensation committee 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 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; (ii) Adopt, amend, modify or restate these Bylaws of the Corporation, in whole or in part; (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 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 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 Contract Services - Total Expense: 148402, Program Service Expense: 0, Management and General Expenses: 148402, Fundraising Expenses: ; Shared Services - Total Expense: 492056, Program Service Expense: , Management and General Expenses: 492056, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in beneficial interest in foundation - 14713; Transfer from affiliates - 591163; 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 COMPENSAION 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 and an independed 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 CEO AND OTHER OFFICERS ARE NOT PAID BY THE FILING ORGANIZATION, THE FORM 990 INSTRUCTIONS REQUIRE THIS TO BE ANSWERED "NO". 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 CARE SERVICES INC 1095 WHIPPOORWILL LANE NAPLES FL 34105 274127864 PALLIATIVE CARE FL 501(c)(3) 10 AVOW INC false AVOW INC 1095 WHIPPOORWILL LANE NAPLES FL 35105 352508744 PARENT COMPANY FL 501(c)(3) Type III-FI NA false (1) AVOW HOME CARE INC (46-5763260) 1095 WHIPPOORWILL LANE NAPLES FL 34105 HOME HEALTH CARE FL AVOW INC C Corporation 0.0 false false false false false true false false false false true false false false true true true true false false