2023-09-28T08:36:14-05:00 2022-11-30 273605969 CBIZ MHM LLC 140 FOUNTAIN PKWY N STE 410 ST PETERSBURG FL 33716 990 2022-07-01 561182686 CARING FOR CHILDREN INC CARI 8282980186 100 N STARCREST DRIVE CLEARWATER FL 33765 RANDALL W LUECKE CFO 7274612990 2023-09-28 1 RANDALL LUECKE XXX-XX-XXXX 1 PAUL DUNHAM P00100222 7275721400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X X DAVID DENNIS 100 N STARCREST DRIVE CLEARWATER FL 33765 986566 0 X SEE SCHEDULE O X 1975 NC TO PROVIDE FOSTER CARE AND OTHER SERVICES FOR CHILDREN IN CRISIS. X 5 0 0 0 0 0 1390086 518354 1060815 468068 1607 0 2517 144 2455025 986566 593320 2166175 0 0 876106 317079 0 0 0 405114 183934 1874540 2667188 580485 -1680622 1743087 0 62465 0 1680622 0 X TO PROVIDE FOSTER CARE AND OTHER SERVICES FOR CHILDREN IN CRISIS IN BUNCOMBE COUNTY, NORTH CAROLINA. 0 1 2612043 2166175 468068 NONRESIDENTIAL PROGRAMS:FAMILY AND THERAPEUTIC FOSTER CARE PROVIDES SERVICES TO CHILDREN IN THE CUSTODY OF THE DEPARTMENT OF SOCIAL SERVICES REQUIRING LONG TERM FOSTER CARE PLACEMENT. APPROXIMATELY 45 CHILDREN PARTICIPATE IN THE NONRESIDENTIAL PROGRAMS EACH YEAR. 2612043 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 NC X RANDALL W LUECKE 7274612990 100 N STARCREST DR CLEARWATER FL 33765 LUTHER DAVID DENNIS CEO/CHAIRMAN 1.00 40.00 X X 0 701286 31800 JOHN ANTHONY VAN SLYKE CFO/TREASURER 1.00 40.00 X X 0 309305 25494 ALEX J REED DIRECTOR 1.00 40.00 X 0 287533 33119 MARTIN PETERS DIRECTOR 1.00 40.00 X 0 202257 31673 RICHARD SEMANCIK DIRECTOR 1.00 40.00 X 0 272594 34053 LAURA HUNT SECRETARY 1.00 40.00 X 0 83988 19493 0 1856963 175632 0 0 1 0 0 487277 31077 518354 NON-RESIDENTIAL 624100 468068 468068 468068 144 144 144 986566 468068 0 144 1841895 1841895 324280 324280 245148 245148 5393 5393 46694 46694 19844 19844 275 275 12571 12571 1443 1443 18142 18142 14168 14168 4129 4129 32817 32817 ADMINISTRATIVE FEES 55145 55145 CLIENT RELATED EXPENSES 37972 37972 EMPLOYEE RELATED EXPENS 646 646 6626 6626 2667188 2612043 55145 0 998809 0 0 0 395180 0 0 0 0 0 0 0 0 0 0 0 0 0 0 349098 0 1743087 0 62465 0 62465 0 X 1507355 0 173267 0 1680622 0 1743087 0 -1680622 0 X X 0 0 0 X 2133107 1706942 1406198 1390086 518354 7154687 2133107 1706942 1406198 1390086 518354 7154687 7154687 7154687 3990194 1.00000 1.00000 X PART II: THE ORGANIZATION WAS DISSOLVED EFFECTIVE NOVEMBER 30, 2022. COLUMN (E) OF THE PART II SUPPORT SCHEDULE INCLUDES ACTIVITY FOR THE FINAL SHORT PERIOD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40584 40584 46579 -5995 40584 37513 9066 46579 37928 -415 37513 40334 -2406 37928 0.00000 0.00000 0.00000 1 0 0 PART V, LINE 4: THE ENDOWMENT FUND IS HELD FOR THE BENEFIT OF CARING FOR CHILDREN, INC., SUPPORTING THE ORGANIZATION'S MISSION AND CHARITABLE PURPOSE. THE ENDOWMENT FUND IS MANAGED BY THE COMMUNITY FOUNDATION OF WESTERN NORTH CAROLINA, INC., AN UNRELATED ORGANIZATION. UPON DISSOLUTION, THE ORGANIZATION'S ENDOWMENT WAS TRANSFERRED ECKERD YOUTH ALTERNATIVES, THE ORGANIZATION'S SOLE MEMBER. SEE SCHEDULE N. 1 ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 592551416 501(C)(3) 1440634 401261 BOOK VALUE NONCASH NET ASSETS TRANSFERRED UPON DISSOLUTION (SEE SCHEDULE N) LIQUIDATING DISTRIBUTION (SEE SCHEDULE N) 1 FOSTER CARE 32 318105 0 N/A N/A RESPITE CARE 43 6175 0 N/A N/A PART I, LINE 2: CARING FOR CHILDREN PROVIDES PAYMENTS TO THE CAREGIVERS OF CHILDREN IN FOSTER AND RESPITE CARE, EXCLUSIVELY FOR THE BENEFIT OF THE CHILDREN. THE PAYMENTS SUPPORT CLOTHING AND PERSONAL COSTS AS WELL AS THE INCREASED COST ASSOCIATED WITH HAVING MORE PEOPLE IN THE HOME. CARING FOR CHILDREN REQUIRES THAT FOSTER FAMILIES DEMONSTRATE PROOF OF INDEPENDENT INCOME THAT SUPPORTS THEIR EXISTING LIFE NEEDS PRIOR TO LICENSURE TO ENSURE THEY ARE NOT USING THE FOSTER PAYMENTS AS ANOTHER SOURCE OF INCOME. 0 1 0 0 0 0 0 0 0 LUTHER DAVID DENNIS CEO/CHAIRMAN 0 474436 0 165000 0 61850 0 8902 0 22898 0 733086 0 0 JOHN ANTHONY VAN SLYKE CFO/TREASURER 0 267815 0 40500 0 990 0 8669 0 16825 0 334799 0 0 ALEX J REED DIRECTOR 0 249178 0 38010 0 345 0 10150 0 22969 0 320652 0 0 RICHARD SEMANCIK DIRECTOR 0 234749 0 37500 0 345 0 11930 0 22123 0 306647 0 0 MARTIN PETERS DIRECTOR 0 175866 0 26250 0 141 0 8885 0 22788 0 233930 0 0 PART I, LINE 4B ECKERD YOUTH ALTERNATIVES, INC. (ECKERD), A RELATED NON-PROFIT ORGANIZATION AND SOLE MEMBER OF CARING FOR CHILDREN, MAINTAINS A NONQUALIFIED DEFERRED COMPENSATION PLAN TO RETAIN AND REWARD SELECT EXECUTIVES. THE CEO OF ECKERD WHO ALSO SERVES AS THE CHAIRMAN OF THE BOARD OF DIRECTORS FOR THE FILING ORGANIZATION, IS INCLUDED IN THIS PLAN. THE CEO WAS FULLY VESTED IN THIS PLAN AS OF JULY 1, 2019. THE LIABILITY UNDER THE PLAN OF $59,945 WAS PAID TO THE CEO DURING CALENDAR YEAR 2022. CASH 2022-11-30 1440634 CASH BALANCE 592551416 ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 501(C)(3) ENDOWMENT FUND 2022-11-30 40584 FUND BALANCE PER ADMINISTRATOR 592551416 ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 501(C)(3) ACCOUNTS RECEIVABLE 2022-11-30 303946 BOOK VALUE 592551416 ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 501(C)(3) DEPOSITS 2022-11-30 2719 BOOK VALUE 592551416 ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 501(C)(3) ACCOUNTS PAYABLE 2022-11-30 -62923 BOOK VALUE 592551416 ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 501(C)(3) FORGIVENESS OF INTERCOMPANY DEBT 2022-11-30 116935 BOOK VALUE 592551416 ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 501(C)(3) 0 0 0 0 1 1 1 1 0 PART I, LINE 2: THE RECIPIENT/TRANSFEREE ORGANIZATION, ECKERD YOUTH ALTERNATIVES, INC. (ECKERD), IS THE ORGANIZATION'S SOLE MEMBER. EACH OF THE ORGANIZATION'S OFFICERS AND DIRECTORS ARE EMPLOYED BY ECKERD UNDER THIS PRE-EXISTING RELATIONSHIP. THE NATURE OF THE RELATIONSHIP BETWEEN THE OFFICERS AND DIRECTORS AND THE ECKERD ORGANIZATION HAS NOT CHANGED AS A RESULT OF THE ORGANIZATION'S DISSOLUTION. ACCORDINGLY, QUESTIONS 2A THROUGH 2D HAVE BEEN ANSWERED "NO." FORM 990, PAGE 1, LINE J: THE WEBSITE FOR THE ORGANIZATION IS: HTTPS://ECKERD.ORG/FAMILY-CHILDREN-SERVICES/CARING-FOR-CHILDREN/ FORM 990, PART III, LINE 3 THE ORGANIZATION WAS DISSOLVED EFFECTIVE NOVEMBER 30, 2022. UPON DISSOLUTION THE ORGANIZATION'S PROGRAMS WERE TRANSFERRED TO ECKERD YOUTH ALTERNATIVES, INC., A RELATED 501(C)(3) ORGANIZATION AND THE SOLE MEMBER OF CARING FOR CHILDREN, INC. SEE SCHEDULE N. PART IV, LINE 12B: THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ECKERD YOUTH ALTERNATIVES (ECKERD), THE ORGANIZATION'S SOLE MEMBER. THE AUDIT REPORT FOR ECKERD'S FISCAL YEAR ENDING JUNE 30, 2023, WILL BE COMPLETED AFTER THE DUE DATE OF THIS FILING THUS QUESTION 12B HAS BEEN ANSWERED "NO." THE ORGANIZATION IS REPORTING FOR A SHORT YEAR THAT WILL BE INCLUDED IN, BUT NOT IDENTICAL TO, THE PERIOD FOR WHICH THE AUDITED FINANCIALS STATEMENTS WILL BE PREPARED. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS ECKERD YOUTH ALTERNATIVES, INC. (ECKERD), A FLORIDA NON-PROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER HAS THE SOLE AND EXCLUSIVE RIGHT TO VOTE WITH RESPECT TO (A) THE ELECTION OF THE MEMBERS OF THE BOARD, (B) FIXING THE NUMBER OF DIRECTORS ON THE BOARD, AND (C) REMOVING ANY MEMBER OF THE BOARD, EACH IN ACCORDANCE WITH THE RELEVANT PROVISION OF THE NORTH CAROLINA CORPORATION ACT AND THE CORPORATION'S BYLAWS. THE SOLE MEMBER ALSO HAS THE SOLE AND EXCLUSIVE RIGHT TO VOTE ON ALL OTHER MATTERS FOR WHICH MEMBER APPROVAL IS REQUIRED UNDER THE ACT AND/OR THE BYLAWS. THE BOARD IS ELECTED AT THE ANNUAL MEETING OF THE SOLE MEMBER, WITH EACH DIRECTOR ELECTED TO HOLD OFFICE UNTIL THE ELECTION OF HIS/HER SUCCESSOR OR UNTIL HIS/HER DEATH, RESIGNATION, OR REMOVAL. DIRECTORS ARE CHOSEN BY VOTE OF THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO SECTION 55A-8-01(C) OF THE NORTH CAROLINA NONPROFIT CORPORATION ACT AND SUBJECT TO THE RELEVANT PROVISIONS OF THE BYLAWS, THE SOLE MEMBER (IN LIEU OF THE BOARD) SHALL HAVE THE SOLE AND EXCLUSIVE AUTHORITY TO APPROVE AND AUTHORIZE ANY OF THE FOLLOWING ACTIONS: (A) A CHANGE IN THE PURPOSE(S) OF THE CORPORATION; (B) AMEND THE ARTICLES OF INCORPORATION OR THE BYLAWS OF THE CORPORATION; (C) APPOINT OR REMOVE ANY DIRECTORS, OR INCREASE OR DECREASE THE NUMBER OF DIRECTORS CONSTITUTING THE BOARD; (D) APPOINT OR REMOVE THE EXECUTIVE DIRECTOR OF THE CORPORATION; (E) APPROVE ANY BORROWING NOT INDICATED IN THE CAPITAL OR OPERATING BUDGETS OF THE CORPORATION; (F) SELL, CONVEY, ASSIGN, TRANSFER, ALIENATE, PLEDGE, ENCUMBER, OR LEASE ANY PROPERTY OF THE CORPORATION; (G) MERGE, CONSOLIDATE, OR AFFILIATE THE CORPORATION WITH ANY LEGAL ENTITY; (H) APPROVE THE DISSOLUTION OF THE CORPORATION; OR (I) APPROVE THE DISTRIBUTION OF ASSETS UPON DISSOLUTION OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY OF THE ORGANIZATION; THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY DOCUMENT AND QUESTIONNAIRE IS DISTRIBUTED TO THE BOARD OF DIRECTORS ANNUALLY. THE BOARD COMPLETES THE QUESTIONNAIRE TO INDICATE ANY CONFLICTS AND RETURNS TO THE CONTROLLER FOR REVIEW AND APPROPRIATE DOCUMENTATION. A BOARD MEMBER WHO HAS A CONFLICT IS PROHIBITED FROM VOTING ON DECISIONS RELATED TO THE CONFLICT. EMPLOYEES ARE ALSO GIVEN THE CONFLICT OF INTEREST POLICY TO REVIEW AND ACKNOWLEDGE WHEN HIRED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S OFFICERS ARE SHARED WITH AND COMPENSATED BY ECKERD YOUTH ALTERNATIVES, INC. (ECKERD), A RELATED NON-PROFIT ORGANIZATION AND SOLE MEMBER OF CARING FOR CHILDREN; THEREFORE, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH THE FORM INSTRUCTIONS. CEO COMPENSATION IS SET BY ECKERD'S BOARD OF DIRECTORS ANNUALLY BASED ON QUALIFICATIONS AND SALARY SURVEY. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY ECKERD'S CEO USING THE SAME METHOD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINES 2 & 3: THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ECKERD YOUTH ALTERNATIVES (ECKERD), THE ORGANIZATION'S SOLE MEMBER. THE AUDIT REPORT FOR ECKERD'S FISCAL YEAR ENDING JUNE 30, 2023, WILL BE COMPLETED AFTER THE DUE DATE OF THIS FILING THUS QUESTION 2B HAS BEEN ANSWERED "NO." ECKERD WILL BE REQUIRED TO UNDERGO AN AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 AND WILL UNDERGO THE REQUIRED AUDIT ON A CONSOLIDATED BASIS. SINCE THE AUDIT WILL BE COMPLETED AFTER THE DUE DATE OF THIS FILING, QUESTIONS 3A AND 3B HAVE BEEN ANSWERED "NO." ECKERD'S FINANCE AND AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. ECKERD YOUTH ALTERNATIVES INC 100 N STARCREST DR CLEARWATER FL 33765 592551416 PROMOTE THE WELL-BEING OF CHILDREN, YOUNG ADULTS AND FAMILIES FL 501(C)(3) LINE 7 N/A 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0