2024-03-11T12:56:42-05:00 2023-06-30 341874260 CBIZ MHM LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2022-07-01 592551416 ECKERD YOUTH ALTERNATIVES INC ECKE 7274612990 100 N STARCREST DR CLEARWATER FL 33765 RANDALL W LUECKE CFO 7274612990 2024-03-08 1 RANDALL LUECKE XXX-XX-XXXX 1 LISA BURKE P00220718 8169455500 2024-03-08 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ECKERD CONNECTS L DAVID DENNIS 100 N STARCREST DR CLEARWATER FL 33765 169178671 0 X WWW.ECKERD.ORG X 1968 FL TO PROVIDE AND SHARE SOLUTIONS THAT PROMOTE THE WELL-BEING OF CHILDREN, YOUNG ADULTS, AND FAMILIES. 8 8 3375 25 55145 0 304188730 154076987 5229651 6734639 2216333 719908 641700 2683361 312276414 164214895 75770153 4513002 0 0 121074245 97977657 0 0 380237 112452967 59658693 309297365 162149352 2979049 2065543 104085473 94538672 35092570 19284489 68992903 75254183 X PROVIDE AND SHARE SOLUTIONS THAT PROMOTE THE WELL-BEING OF CHILDREN, YOUNG ADULTS, AND FAMILIES IN NEED OF A SECOND CHANCE. HAVING THE OPPORTUNITY TO SUCCEED IS EVERY CHILD AND YOUNG ADULT'S BIRTHRIGHT; IT IS OUR VISION THAT FOR EACH THIS OPPORTUNITY BECOMES A REALITY. 1 0 96195360 2110144 WORKFORCE DEVELOPMENT - WORKFORCE DEVELOPMENT PROVIDES CAREER PATHWAYS AND SUPPORT TO ADULTS, DISLOCATED WORKERS AND YOUTH AGES 16 AND OLDER. ITS ONE-STOP DELIVERY SYSTEM PROVIDES A RANGE OF CAREER SERVICES TO FIT THE NEEDS OF EACH INDIVIDUAL. WORKFORCE DEVELOPMENT IS LOCATED IN CALIFORNIA, COLORADO, FLORIDA, GEORGIA, INDIANA, LOUISIANA, MARYLAND, NEW JERSEY, NEW YORK, OHIO, OKLAHOMA, PENNSYLVANIA, NORTH CAROLINA, KANSAS AND SOUTH CAROLINA AND SERVE APPROXIMATELY 8,500 CLIENTS.(CONTINUED ON SCHEDULE O)THROUGH ODLE MANAGEMENT GROUP, LLC (A DISREGARDED ENTITY), ECKERD MANAGES JOB CORPS CENTERS AND WORKFORCE DEVELOPMENT PROGRAMS. JOB CORPS PROVIDES RESIDENTIAL CAREER TRAINING AND SUPPORT TO YOUNG ADULTS AGES 16 THROUGH 24. THE PROGRAM ASSISTS IN THE COMPLETION OF A YOUTH'S EDUCATION, OBTAINMENT OF CAREER TECHNICAL SKILLS, AND GAINING EMPLOYMENT. JOB CORPS CENTERS ARE LOCATED IN FLORIDA, ILLINOIS, PENNSYLVANIA, TEXAS, VIRGINIA, WASHINGTON DC, AND GEORGIA. 31022782 4513002 7165163 COMMUNITY BASED - THESE PROGRAMS ENABLE AT RISK CHILDREN AND YOUTH AGES BIRTH THROUGH 23 TO REMAIN SAFELY IN THEIR HOMES AND RECEIVE SERVICES IN THEIR OWN COMMUNITIES WHILE STILL ADDRESSING COMPLEX EMOTIONAL AND BEHAVIORAL NEEDS. THESE COST-EFFECTIVE SERVICES DIVERT AT-RISK YOUTH FROM DETENTION AND RESIDENTIAL PROGRAMS AND ALSO SUPPORT THEIR SUCCESSFUL RETURN FROM RESIDENTIAL PLACEMENT TO THEIR FAMILIES AND COMMUNITIES. SOME OF THESE PROGRAMS ARE DESIGNED TO TARGET YOUTH AND ADULTS IN NEED OF ASSISTANCE IN OBTAINING SKILLS TO BECOME EMPLOYABLE. THESE PROGRAMS ARE LOCATED IN FLORIDA, NORTH CAROLINA, LOUISIANA AND KANSAS AND SERVE APPROXIMATELY 5,000 CHILDREN.(CONTINUED ON SCHEDULE O)TRANSITIONAL SERVICES - THESE PROGRAMS ASSIST THE FAMILY IN READJUSTING TO THE YOUTH'S RETURN FROM A RESIDENTIAL PLACEMENT. THE PROGRAMS WORK WITH THE YOUTH TO FACILITATE A POSITIVE CHANGE IN THEIR BEHAVIOR AND ADDRESS ANY FAMILY ISSUES AND NEEDS WITH THE GOAL OF IMPROVING FAMILY FUNCTIONALITY. THESE PROGRAMS ARE LOCATED IN FLORIDA AND SERVE APPROXIMATELY 400 YOUTH.PREVENTION SERVICES - THESE PROGRAMS PROMOTE HEALTHY CHILD DEVELOPMENT AND STRENGTHEN FAMILIES BY INTERVENING EARLY IN CHILDREN'S LIVES TO ENSURE LIFELONG SUCCESS. THESE PROGRAMS ARE LOCATED IN FLORIDA. 12059485 69539 RESIDENTIAL SERVICES - THESE PROGRAMS OFFER THERAPEUTIC TREATMENT FOR BOYS AND GIRLS WHO HAVE BEHAVIORAL AND EMOTIONAL ISSUES. WE SPECIALIZE IN HELPING YOUTH WHO HAVE FAILED ON OTHER RESIDENTIAL PLACEMENT OR HAVE NOT RESPONDED TO LESS RESTRICTIVE COMMUNITY-BASED INTERVENTIONS. THESE PROGRAMS ARE IN FLORIDA AND NORTH CAROLINA AND SERVE APPROXIMATELY 400 YOUTH. 1460163 RESTRICTED CONTRIBUTIONS - ECKERD RECEIVES CONTRIBUTIONS RESTRICTED TO PROVIDING SUPPORT AND SERVICES TO THE CHILDREN AND FAMILIES SERVED BY ECKERD. 1460163 140737790 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 1058 0 1 3375 1 1 1 1 CJ 0 0 0 1 1 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 1 1 AZ AR CA CO FL GA IL IN KS LA MD MO NC NM NY OH OK PA SC TX VA X RANDALL W LUECKE 7274612990 100 N STARCREST DR CLEARWATER FL 33765 ERICK BECK CHAIR 1.00 0.00 X X 0 0 0 BENJAMIN HILL VICE CHAIR 1.00 0.00 X X 0 0 0 OLIVER BELL DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH W CLARK DIRECTOR 1.00 0.00 X 0 0 0 V RAYMOND FERRARA DIRECTOR 1.00 0.00 X 0 0 0 HOLLY KORTRIGHT DIRECTOR 1.00 0.00 X 0 0 0 JAMES T SWANN DIRECTOR 1.00 0.00 X 0 0 0 AMELIDA WRIGHT BREWER DIRECTOR 1.00 0.00 X 0 0 0 GLENN WATERS DIRECTOR (THRU 10/22) 1.00 0.00 X 0 0 0 LUTHER DAVID DENNIS CEO/PRESIDENT 40.00 1.00 X 701286 0 35069 JOHN ANTHONY VAN SLYKE CFO/TREASURER (THRU 12/23/22) 40.00 1.00 X 309305 0 26998 RANDALL W LUECKE CFO/TREASURER (AS OF 1/1/23) 40.00 1.00 X 0 0 0 LAURA HUNT SECRETARY 40.00 1.00 X 83988 0 22127 CHRIS HERRO ODLE CFO 40.00 0.00 X 289542 0 22781 ALEX REED CHIEF OF PROGRAMS 40.00 1.00 X 287532 0 36388 RICHARD SEMANCIK COO 40.00 1.00 X 272594 0 37323 MEGHAN ANN SPULER CHIEF PEOPLE OFFICER 40.00 0.00 X 222093 0 30070 LISA ODLE FORMER ODLE CEO (THRU 2/28/22) 40.00 0.00 X 221240 0 4259 MARTIN PETERS CHIEF OF STAFF & GENERAL COUNSEL 40.00 0.00 X 202257 0 34942 REBECCA KAPUSTA FORMER CHIEF OF CBC (THRU 4/8/22) 40.00 0.00 X 184836 0 5660 LORITA SHIRLEY FORMER CPQO (THRU 6/30/22) 40.00 0.00 X 259373 0 17189 JUNE RENTAS ODLE SR. VP OF OPERATIONS 40.00 0.00 X 251328 0 10004 THOMAS RAINEY ODLE SR. VP OF OPERATIONS 40.00 0.00 X 245889 0 8792 ROANNE REYES-FRANCISCO ODLE SR. VP OF OPERATIONS 40.00 0.00 X 238533 0 2977 ROY JONES CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 225234 0 29817 3995030 0 324396 51 0 1 0 CHILDREN'S HOME NETWORK 10909 MEMORIAL HWY TAMPA FL 33615 CASE MANAGEMENT 3146231 THREADFIN BUSINESS SOLUTIONS 822 A1A HIGHWAY N STE 310 PONTE VEDRA FL 32082 IT SUPPORT 1512366 CAMELOT COMMUNITY CARE INC 5463 W WATERS AVE TAMPA FL 33634 CASE MANAGEMENT 723381 JUSTICEWORKS FL LLC 9393 N FLORIDA AVE TAMPA FL 33612 CASE MANAGEMENT 513546 HEALTHY START COALITION OF HILLSBOROUGH 2806 N ARMENIA AVE STE 100 TAMPA FL 33607 CASE MANAGEMENT 464004 54 2560 49307 4200391 97140789 52683940 94758 154076987 NON-RESIDENTIAL 624100 6106000 6106000 RESIDENTIAL 624100 628639 628639 6734639 355865 355865 56316 51816 4500 4500 4500 5191339 54771 4882067 0 309272 54771 364043 364043 21000 49307 29893 -8893 -8893 JV PARTNERSHIP INCOME 624100 2110144 2110144 ADMINISTRATIVE SERVICES 561000 55145 55145 CAFETERIA REVENUE 722514 22402 22402 500063 500063 2687754 164214895 9344846 55145 737917 4513002 4513002 2603698 2394072 209626 74845592 67208293 7637299 872346 839750 32596 13674286 12935346 732732 6208 5981735 5276894 691369 13472 104991 10762 94229 196090 196090 36759 36759 84446 84446 13192969 10038797 3124839 29333 505802 228485 277147 170 7218958 6593164 612808 12986 2316735 743946 1530096 42693 10727636 10461863 265773 2905837 1942856 941047 21934 817683 737847 79836 131143 27105 104038 2290068 637146 1651563 1359 2725684 2333707 388332 3645 CLIENT RELATED EXPENSES 14973567 14968595 4972 EMPLOYEE RELATED EXPENS 561578 487827 73612 139 DONATED MATERIALS USED 367116 367116 501631 385289 77670 38672 162149352 140737790 21031325 380237 6064990 10707602 11924943 0 642111 370111 30385922 22184729 116603 0 1260666 1036268 18366994 13230323 5831721 5136671 11219748 13423098 9800 8092477 6788093 28546292 34882300 104085473 94538672 29482632 15961203 914468 632213 3000000 0 1695470 2691073 35092570 19284489 X 40052995 43839708 28939908 31414475 68992903 75254183 104085473 94538672 X 2065543 1282617 2913120 X X 0 1 X 1 1 1 X 228413153 278548930 346114674 304188730 154076987 1311342474 228413153 278548930 346114674 304188730 154076987 1311342474 1311342474 355960 407389 525551 412829 412181 2113910 11177 11177 1313467561 31033418 0.99840 0.99790 X SCHEDULE A, PART II, SECTION B, LINE 9: THE PRIOR YEAR COLUMNS OF PART II, SECTION B, LINE 9 HAVE BEEN CORRECTED TO REPORT NET UNRELATED BUSINESS INCOME AS PER THE FORM INSTRUCTIONS. THE AMOUNTS WERE PREVIOUSLY REPORTED GROSS IN ERROR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40400 40400 162108952 162149352 1000000 250000 0 0 1000000 1000000 1000000 3000000 4500000 151021 87494 40400 278915 250000 250000 250000 750000 1125000 39079695 889303 3989384 429872 43528510 43180260 2404845 -6499413 5997 39079695 35312253 7872100 4093 43180260 32932359 3453841 -168947 905000 35312253 30470097 2462262 32932359 0.29732 0.70268 0.00000 1 1 1 2227783 2227783 9793062 8263411 1529651 5700030 4966912 733118 646119 646119 5136671 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 30064912 DEPOSITS 508164 DUE FROM RELATED PARTIES 1862256 RIGHT-OF-USE ASSETS 2446968 34882300 LEASE LIABILITIES 2691073 2691073 X PART V, LINE 4: ECKERD'S INTERNALLY CONTROLLED ENDOWMENT NET ASSETS ARE COMPRISED OF INVESTMENTS HELD IN A BOARD-DESIGNATED ENDOWMENT FUND AND ONE DONOR ENDOWMENT. ECKERD'S EXTERNALLY CONTROLLED ENDOWMENT NET ASSETS CONSIST OF ITS BENEFICIAL INTEREST IN TWO PERPETUAL TRUSTS ADMINISTERED BY INDEPENDENT TRUSTEES. THE ENDOWMENT FUNDS ARE INTENDED FOR GROWTH AND EXPANSION OF ECKERD CONNECTS AND TO SUPPORT EFFORTS NOT FUNDED WITH CONTRACTED FUNDS. THE E-NINI-HASSEE ENDOWMENT FUND IS INTENDED TO PROVIDE SCHOLARSHIPS FOR GIRLS TO ATTEND THE PROGRAM. PART X, LINE 2: ECKERD CONNECTS AND ITS AFFILIATE, CARING FOR CHILDREN, ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES UNDER THE PROVISIONS OF THE FLORIDA AND NORTH CAROLINA STATUTES. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME; HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED INCOME TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE ORGANIZATION DOES NOT BELIEVE IT HAS ANY MATERIAL INCOME TAX EXPOSURE RELATING TO UNCERTAIN TAX POSITIONS AS DEFINED IN FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES. THE ORGANIZATION'S INCOME TAX FILINGS REMAIN SUBJECT TO EXAMINATION FOR THE FISCAL YEAR ENDED JUNE 30, 2020 AND THEREAFTER. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 BUSINESS INVESTMENTS 36001 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 WORKERS' COMPENSATION INSURANCE - SEE PART V 1012594 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 HEALTH CARE STOP LOSS INSURANCE - SEE PART V 153195 0 0 0 0 0 0 1201790 0 1201790 0 0 1 0 0 0 PART III ACCOUNTING METHOD: SCHEDULE F, PART I, LINE 3A: ECKERD IS INVESTED IN AN OFFSHORE CAPTIVE INSURANCE COMPANY, EVOLUTION INSURANCE COMPANY LTD. (EVOLUTION) BASED IN THE CAYMAN ISLANDS. ECKERD PAID $36,000 FOR ONE SHARE OF COMMON STOCK AND ONE SHARE OF PREFERRED STOCK IN THE CAPTIVE. AS AN OWNER, ECKERD IS INSURED UNDER A WORKERS' COMPENSATION PROGRAM WHERE EVOLUTION REINSURES WORKERS' COMPENSATION CLAIMS. ECKERD REMITS PREMIUM PAYMENTS TO THE INSURANCE COMPANY WHO IN TURN PAYS INTO A LOSS FUND AT EVOLUTION. THE LOSS FUND IS USED TO PAY CLAIMS UP TO $500,000 SUBJECT TO A $1.4 MILLION ANNUAL AGGREGATE. ALL CLAIMS PAYMENTS ARE MADE USING A THIRD-PARTY ADMINISTRATOR. A LETTER OF CREDIT IN THE AMOUNT OF $811,476 HAS BEEN ISSUED TO EVOLUTION'S CREDITOR AS COLLATERAL FOR THE PAYMENT OF FUTURE CLAIMS. THE PROFITABILITY OF EVOLUTION MAY RESULT IN DIVIDENDS BEING PAID TO MEMBERS. ECKERD RECEIVED DIVIDENDS FROM EVOLUTION OF $39,589 DURING THE FISCAL YEAR ENDED JUNE 30, 2023. ECKERD INVESTED IN ANOTHER OFFSHORE CAPTIVE INSURANCE COMPANY, ARU SPC, LTD. ON BEHALF OF PIONEER SEGREGATED PORTFOLIO (ARU) BASED IN THE CAYMAN ISLANDS. ECKERD PAID $1 FOR ONE SEGREGATED PORTFOLIO SHARE OF STOCK IN ARU. AS AN OWNER, ECKERD IS INSURED UNDER A HEALTH CARE STOP LOSS PROGRAM WHERE ARU REINSURES HEALTH CARE CLAIMS ABOVE $200,000 UP TO $500,000 SUBJECT TO A 125% ANNUAL AGGREGATE. CLAIMS IN EXCESS OF $500,000 ARE FULLY INSURED ON AN UNLIMITED BASIS. ECKERD REMITS PREMIUM PAYMENTS TO THE INSURANCE COMPANY AND THE INSURER REMITS PREMIUMS TO ARU FOR ITS PARTICIPATION UNDER THE POLICY. ALL CLAIMS PAYMENTS ARE MADE USING A THIRD-PARTY ADMINISTRATOR. ECKERD DID NOT RECEIVE DIVIDENDS FROM ARU DURING THE FISCAL YEAR ENDED JUNE 30, 2023. PERFECT PAIR 36247 29997 6250 17356 ENH 5K 22862 16862 6000 10424 1 11198 2448 8750 2113 70307 49307 21000 29893 29893 -8893 1 FOSTER CARE 124 4392560 0 N/A N/A RESPITE PAYMENTS 33 120442 0 N/A N/A PART I, LINE 2: ECKERD PROVIDES PAYMENTS TO THE CAREGIVERS OF CHILDREN IN FOSTER CARE, RESPITE CARE, AND ADOPTION. THESE PAYMENTS ARE EXCLUSIVELY FOR THE BENEFIT OF THE CHILDREN TO SUPPORT THEIR CLOTHING AND PERSONAL COSTS AS WELL AS THE INCREASED COST ASSOCIATED WITH HAVING MORE PEOPLE IN THE HOME. PRIOR TO BECOMING A FOSTER OR ADOPTIVE PARENT, THE FAMILY IS REQUIRED TO DEMONSTRATE PROOF OF INDEPENDENT INCOME THAT SUPPORTS THEIR EXISTING NEEDS TO ENSURE THE PAYMENTS ARE NOT BEING USED AS ANOTHER SOURCE OF INCOME. THE RESIDENTIAL PAYMENTS ARE PAID TO CONTRACTED PROVIDERS (GROUP HOMES) TO COVER ALL COSTS OF THE FOSTER CARE CHILDREN PLACED IN THEIR CARE. THE PROCESS TO APPROVE THE PAYMENTS AND THE RATES PAID ARE SET BY THE STATE. X X X X 1 1 0 0 0 0 0 1 0 LUTHER DAVID DENNIS CEO/PRESIDENT 474436 0 165000 0 61850 0 8902 0 26167 0 736355 0 0 0 JOHN ANTHONY VAN SLYKE CFO/TREASURER (THRU 12/23/22) 267815 0 40500 0 990 0 8669 0 18329 0 336303 0 0 0 ALEX REED CHIEF OF PROGRAMS 249177 0 38010 0 345 0 10150 0 26238 0 323920 0 0 0 CHRIS HERRO ODLE CFO 228533 0 60000 0 1009 0 4453 0 18328 0 312323 0 0 0 RICHARD SEMANCIK COO 234749 0 37500 0 345 0 11930 0 25393 0 309917 0 0 0 LORITA SHIRLEY FORMER CPQO (THRU 6/30/22) 129172 0 30000 0 100201 0 11313 0 5876 0 276562 0 0 0 JUNE RENTAS ODLE SR. VP OF OPERATIONS 210319 0 40000 0 1009 0 2299 0 7705 0 261332 0 0 0 ROY JONES CHIEF DEVELOPMENT OFFICER 194244 0 30000 0 990 0 5708 0 24109 0 255051 0 0 0 THOMAS RAINEY ODLE SR. VP OF OPERATIONS 205660 0 40000 0 229 0 1355 0 7437 0 254681 0 0 0 MEGHAN ANN SPULER CHIEF PEOPLE OFFICER 191943 0 30000 0 150 0 0 0 30070 0 252163 0 0 0 ROANNE REYES-FRANCISCO ODLE SR. VP OF OPERATIONS 198202 0 40000 0 331 0 1355 0 1622 0 241510 0 0 0 MARTIN PETERS CHIEF OF STAFF & GENERAL COUNSEL 163664 0 26250 0 12343 0 8885 0 26057 0 237199 0 0 0 LISA ODLE FORMER ODLE CEO (THRU 2/28/22) 70727 0 150000 0 513 0 0 0 4259 0 225499 0 0 0 REBECCA KAPUSTA FORMER CHIEF OF CBC (THRU 4/8/22) 84707 0 0 0 100129 0 0 0 5660 0 190496 0 0 0 PART I, LINES 4A-B THE FOLLOWING EMPLOYEES RECEIVED SEVERANCE PAYMENTS DURING CALENDAR YEAR 2022: 1. LORITA SHIRLEY, FORMER CHIEF PERFORMANCE & QUALITY OFFICER, $100,000 2. REBECCA KAPUSTA, FORMER CHIEF OF COMMUNITY BASED CARE, $100,000 ECKERD MAINTAINS A NONQUALIFIED DEFERRED COMPENSATION PLAN TO RETAIN AND REWARD SELECT EXECUTIVES. THE CEO IS INCLUDED IN THIS PLAN AND WAS FULLY VESTED AS OF JULY 1, 2019. THE LIABILITY UNDER THE PLAN OF $59,945 WAS PAID TO THE CEO DURING CALENDAR YEAR 2022. PART I, LINE 7 OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES RECEIVED BONUSES. ELIGIBILITY FOR A BONUS WAS BASED ON MEETING CERTAIN CRITERIA, APPROVED ANNUALLY, AND IS A PERCENTAGE OF SALARY. THE CEO REVIEWS THE BONUSES FOR THE OTHER OFFICERS AND KEY EMPLOYEES, AND THE BOARD REVIEWS THE BONUS FOR THE CEO. X 5786 FAIR MARKET VALUE X 69185 FAIR MARKET VALUE X 2 450 FAIR MARKET VALUE X 929 14557 FAIR MARKET VALUE X GIFT CARDS 94 4780 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): ALL LINES REPORT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 2 EFFECTIVE NOVEMBER 30, 2023, CARING FOR CHILDREN, INC., A RELATED 501(C)(3) ORGANIZATION OF WHICH ECKERD WAS THE SOLE MEMBER (SEE SCHEDULE R), WAS DISSOLVED. UPON DISSOLUTION, THE ORGANIZATION'S PROGRAMS WERE TRANSFERRED TO ECKERD. CARING FOR CHILDREN PROVIDED NONRESIDENTIAL PROGRAMS INCLUDING FAMILY AND THERAPEUTIC FOSTER CARE SERVICES TO CHILDREN IN THE CUSTODY OF THE DEPARTMENT OF SOCIAL SERVICES REQUIRING LONG TERM FOSTER CARE PLACEMENT. THESE PROGRAMS ARE INCLUDED AS PART OF ECKERD'S COMMUNITY-BASED PROGRAMS REPORTED IN PART III, LINE 4B. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD HAS AN EXECUTIVE COMMITTEE THAT MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE AFFAIRS OF THE ORGANIZATION, EXCEPT ACTION WITH RESPECT TO ELECTION OF OFFICERS, THE FILLING OF VACANCIES IN THE BOARD, THE FORMATION OF AND THE FILLING OF VACANCIES IN COMMITTEES WITH LIMITED BOARD AUTHORITY AND THE ADOPTION, AMENDMENT, OR REPEAL OF THE BYLAWS. THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE DIRECTORS RAY FERRARA, ERICK BECK, JOSEPH CLARK, AND JAMES SWANN. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS BENJAMIN HILL, JAMES SWANN, AND JOSEPH CLARK HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CONTROLLER AND CFO. AFTER THIS REVIEW, THE FORM IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. ANY QUESTIONS FROM THE BOARD ARE ADDRESSED BY THE CFO 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 15A CEO COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD UTILIZES COMPARABILITY DATA AND DECISIONS ARE DOCUMENTED IN THE BOARD MEETING MINUTES. THE FORMAL COMPARISON SURVEY WAS REVIEWED DURING THE FISCAL YEAR ENDED JUNE 30, 2023. THE COMPENSATION OF ALL OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE CEO. THE CEO UTILIZES COMPARABILITY DATA IN THE REVIEW. THE COMPARISON SURVEY WAS LAST REVIEWED IN JANUARY 2023. 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 XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 2,214,965. WRITE OFF OF UNCOLLECTIBLE GRANTS AND CONTRIBUTIONS -31,253. CHANGE IN FAIR VALUE OF EARNOUT LIABILITIES 729,408. FORM 990, PART XII, LINE 2C: THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED FOR REVIEW TO THE FINANCE AND AUDIT COMMITTEE ANNUALLY. THE PRESENTATION IS DONE BY THE INDEPENDENT AUDIT FIRM WHICH IS ALSO SELECTED AND APPROVED BY THIS COMMITTEE. THE FINANCE AND AUDIT COMMITTEE ALSO HAS AN EXECUTIVE SESSION WITH THE AUDIT FIRM WITHOUT ANY STAFF MEMBERS PRESENT. PAXEN LLC 100 N STARCREST DR CLEARWATER FL 33765 980493767 WORKFORCE DEVELOPMENT FL 2623633 3436833 ECKERD YOUTH ALTERNATIVES INC PAXEN LEARNING SERVICES LLC 100 N STARCREST DR CLEARWATER FL 33765 592495345 WORKFORCE DEVELOPMENT FL 0 0 ECKERD YOUTH ALTERNATIVES INC ODLE MANAGEMENT GROUP LLC 9937 E BELL RD SCOTTSDALE AZ 85260 270093730 JOB CORPS AZ 53640933 13130161 ECKERD YOUTH ALTERNATIVES INC NATIONAL FOUNDATION FOR YOUTH INC 516 DELANNOY AVE COCOA FL 32922 593184658 TO RAISE AND ADMINISTER FUNDS TO ASSIST NON-PROFIT ORGANIZATIONS FL 501(C)(3) LINE 12D, III-O N/A 0 CARING FOR CHILDREN INC (DISSOLVED 113022) 100 N STARCREST DR CLEARWATER FL 33765 561182686 TO PROVIDE EMERGENCY SHELTER, FOSTER CARE AND OTHER SERVICES TO CHILDREN NC 501(C)(3) LINE 7 ECKERD YOUTH ALTERNATIVES INC 1 ALEUT-ODLE TRAINING AND DEVELOPMENT JV 5775 MARK DABLING BLVD STE 105 COLORADO SPRINGS CO 80919 301001082 EDUCATIONAL AND TRAINING SERVICES CO THE ALEUT CORPORATION RELATED 673036 394361 0 1 0.49000 ALEUT-ODLE TRAINING AND DEVELOPMENT JV 2 LLC 5775 MARK DABLING BLVD STE 105 COLORADO SPRINGS CO 80919 863108619 EDUCATIONAL AND TRAINING SERVICES AK THE ALEUT CORPORATION RELATED 1555888 895381 0 1 0.49000 PERPETUAL TRUSTS (2) CHARITABLE TRUST FL N/A T 0 0 0 1 1 0 0 0 0 0 0 0 1 0 1 1 0 1 1 1 CARING FOR CHILDREN INC C 1440634 CASH CONTRIBUTION CARING FOR CHILDREN INC C 116935 FORGIVENESS OF DEBT CARING FOR CHILDREN INC C 40584 ENDOWMENT FUND BALANCE CARING FOR CHILDREN INC C 243742 NBV OF NET ASSET CONTRIBUTION ALEUT-ODLE TRAINING AND DEVELOPMENT JV D 686574 INTERCOMPANY BALANCE ALEUT-ODLE TRAINING AND DEVELOPMENT JV 2 LLC D 1175682 INTERCOMPANY BALANCE CARING FOR CHILDREN INC L 55145 ALLOCATION OF ADMIN SUPPORT SCHEDULE R, PART I: PAXEN LEARNING SERVICES LLC IS WHOLLY-OWNED BY PAXEN LLC. PAXEN LLC IS WHOLLY-OWNED BY ECKERD. FOR FEDERAL INCOME TAX PURPOSES, (A) PAXEN LLC HAS ELECTED TO BE TREATED AS A DISREGARDED ENTITY AND, AS SUCH, ECKERD IS CONSIDERED TO BE THE SOLE MEMBER OF PAXEN LEARNING SERVICES LLC, AND (B) PAXEN LEARNING SERVICES LLC HAS ALSO ELECTED TO BE TREATED AS A DISREGARDED ENTITY AND, AS SUCH, IS CONSIDERED TO BE A BRANCH OR DIVISION OF ECKERD. AS A DISREGARDED ENTITY OF PAXEN LLC, THE TOTAL INCOME AND END OF YEAR ASSETS OF PAXEN LEARNING SERVICES LLC IS INCLUDED IN COLUMNS (D) AND (E) OF PAXEN LLC.