2025-02-28T15:15:07-06:00 2024-06-30 341874260 CBIZ ADVISORS LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2023-07-01 592551416 ECKERD YOUTH ALTERNATIVES INC ECKE 7274612990 100 N STARCREST DR CLEARWATER FL 33765 NICOLE STROEBEL CFO 7274612990 2025-02-26 1 1 LISA BURKE P00220718 8169455500 2025-02-26 2023 2025-03-06 01:10:19Z ECKERD CONNECTS L DAVID DENNIS 100 N STARCREST DR CLEARWATER FL 33765 199822175 0 X ECKERD.ORG X 1968 FL TO PROVIDE AND SHARE SOLUTIONS THAT PROMOTE THE WELL-BEING OF CHILDREN, YOUNG ADULTS, AND FAMILIES. 10 10 3109 11 0 0 154076987 182988152 6734639 7921756 719908 1496519 2683361 2326291 164214895 194732718 4513002 5460975 0 0 97977657 119713223 0 0 134720 59658693 68505943 162149352 193680141 2065543 1052577 94538672 103685089 19284489 23362174 75254183 80322915 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. 0 0 117915880 1907309 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, IOWA, PENNSYLVANIA, TEXAS, VIRGINIA, WASHINGTON DC, AND GEORGIA. 35577439 5460975 8312284 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. 15820200 16402 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. 1973136 RESTRICTED CONTRIBUTIONS - ECKERD RECEIVES CONTRIBUTIONS RESTRICTED TO PROVIDING SUPPORT AND SERVICES TO THE CHILDREN AND FAMILIES SERVED BY ECKERD. 1973136 171286655 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 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 1386 0 1 3109 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 1 0 1 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 IA IL IN KS LA MD MO NC NM NY OH OK PA SC TX VA X NICOLE STROEBEL CFO 7274611236 100 N STARCREST DR CLEARWATER FL 33765 ERIC BECK CHAIR 1.00 X X 0 0 0 BENJAMIN HILL VICE CHAIR 1.00 X X 0 0 0 OLIVER BELL DIRECTOR 1.00 X 0 0 0 DAVID BENNETT DIRECTOR 1.00 X 0 0 0 JOSEPH W CLARK DIRECTOR 1.00 X 0 0 0 V RAYMOND FERRARRA DIRECTOR 1.00 X 0 0 0 MICHAEL GOODWIN DIRECTOR 1.00 X 0 0 0 HOLLY KORTRIGHT DIRECTOR 1.00 X 0 0 0 JAMES T SWANN DIRECTOR 1.00 X 0 0 0 AMELIDA WRIGHT BREWER DIRECTOR 1.00 X 0 0 0 L DAVID DENNIS CEO/PRESIDENT 40.00 X 771350 0 37037 RANDALL LUECKE CFO/TREASURER (THRU 12/31/24) 40.00 X 240757 0 21159 LAURA HUNT SECRETARY 40.00 X 83779 0 21133 RICHARD SEMANCIK COO 40.00 X 289660 0 40195 ALEX REED CHIEF OF PROGRAMS 40.00 X 287242 0 35442 MARTIN PETERS CHIEF OF STAFF & GENERAL COUNSEL 40.00 X 222849 0 35469 CHRISTOPHER HERRO ODLE CFO 40.00 X 215671 0 25632 MEGHAN ANN SPULER CHIEF PEOPLE OFFICER 40.00 X 214141 0 33720 CARL HILLIARD CENTER DIRECTOR 40.00 X 243769 0 27749 JUNE RENTAS THRU 7123 ODLE SR VP OF OPERATIONS 40.00 X 232238 0 10483 WILLIAM RAINEY ODLE SR VP OF OPERATIONS 40.00 X 215761 0 12309 ROY JONES THRU 7123 CHIEF DEVELOPMENT OFFICER 40.00 X 214147 0 19369 ILENE BURNS PHYSICIAN 40.00 X 185965 0 0 3417329 0 319697 48 0 1 0 CORBAN 13577 FEATHER SOUND DR CLEARWATER FL 33762 HR SERVICES 1769643 THREADFIN BUSINSES SOLUTIONS 822 A1A HIGHWAY N STE 310 PONTE VEDRA FL 32082 IT SUPPORT SERVICES 1249663 JOHN H KING JR 9620 HUNTER RD RALEIGH NC 27615 CONSTRUCTION 911366 LOCUMS GROUP 160 S STERLING ST MORGANTON NC 28655 MEDICAL 714392 HOMETOWN ROOFING LLC 1073 FALCONS NEST LANE FOREST VA 24551 ROOFING CONTRACTOR 619903 50 59255 2171277 131284362 49473258 142233 182988152 NON-RESIDENTIAL 624100 6874903 6874903 RESIDENTIAL 624100 1046853 1046853 7921756 455719 455719 36091 34175 1916 1916 1916 5642128 420749 5005022 17055 637106 403694 1040800 1040800 14250 59255 33205 -18955 -18955 JV PARTNERSHIP INCOME 624100 1775887 1775887 CAFETERIA REVENUE 722514 29091 29091 538352 538352 2343330 194732718 10235995 0 1508571 5460975 5460975 2291585 2225359 66226 90685387 83048688 7636699 944724 922750 21974 18721146 17921690 797693 1763 7070381 6446465 622570 1346 501782 125868 375914 269007 1167 267840 38559 26 38533 98663 98663 14345092 10976256 3342676 26160 411369 150408 256961 4000 7114276 6495728 612576 5972 2324226 602937 1692538 28751 13620259 13506366 113893 2784181 2040198 743493 490 901867 844288 57579 114291 16810 97481 2313071 801264 1511807 2132908 2003985 128923 CLIENT RELATED EXPENSES 19245434 19238541 6893 EMPLOYEE RELATED EXPENS 697104 607244 89848 12 DONATED MATERIALS USED 453422 453422 1140432 -378421 1518853 193680141 171286655 22258766 134720 10707602 8000267 370111 435124 22184729 28595870 0 929820 1036268 941061 18546403 13628085 5136671 4918318 13423098 15874003 9800 9800 6788093 5551652 34882300 38429174 94538672 103685089 15961203 17388436 632213 526606 0 2200000 2691073 3247132 19284489 23362174 X 43839708 45405703 31414475 34917212 75254183 80322915 94538672 103685089 X 1052577 1097012 2919143 X X 0 1 X 1 1 1 X 278548930 346114674 304188730 154076987 182988152 1265917473 278548930 346114674 304188730 154076987 182988152 1265917473 4705654 1261211819 407389 525551 412829 412181 491810 2249760 11177 11177 1268178410 35906201 0.99450 0.99840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 38559 38559 193641582 193680141 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 151021 87494 40400 38559 317474 250000 250000 250000 250000 1000000 1500000 43528510 486343 5047519 41342 49021030 39079695 889303 3989384 429872 43528510 43180260 2404845 -6499413 5997 39079695 35312253 7872100 4093 43180260 32932359 3453841 -168947 905000 35312253 0.30011 0.69989 0.00000 1 1 1 2227783 2227783 9774319 8522320 1251999 6030890 5105765 925125 513411 513411 4918318 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 33147027 DEPOSITS 654601 DUE FROM RELATED PARTIES 1620191 RIGHT-OF-USE ASSETS 3007355 38429174 LEASE LIABILITIES 3247132 3247132 X 199194845 1097012 376579 3116290 4589881 194604964 98663 29091 127754 194732718 194126113 376579 197147 573726 193552387 98663 29091 127754 193680141 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 IS 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 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, 2021 AND THEREAFTER. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 3,082,115. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 34,175. PART XI, LINE 4B - OTHER ADJUSTMENTS: CAFETERIA REVENUE NET WITH EXPENSES IN FINANCIAL STATEMENTS 29,091. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF UNCOLLECTIBLE GRANTS AND CONTRIBUTIONS 162,972. RENTAL EXPENSES REPORTED ON PART VIII, LINE 6B 34,175. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAFETERIA REVENUE NET WITH EXPENSES IN FINANCIAL STATEMENTS 29,091. 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 1046428 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 HEALTH CARE STOP LOSS INSURANCE - SEE PART V 170860 0 0 0 0 0 0 1253289 0 1253289 0 0 1 0 0 0 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 $73,688 DURING THE FISCAL YEAR ENDED JUNE 30, 2024. 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 $250,000 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 RECEIVED DIVIDENDS FROM ARU OF $11,178 DURING THE FISCAL YEAR ENDED JUNE 30, 2024. PERFECT PAIR 40755 34505 6250 300 6413 4095 6942 ENH 5K 24992 18992 6000 10056 5000 1 7758 5758 2000 399 73505 59255 14250 399 300 6413 14151 11942 33205 -18955 1 FOSTER CARE 171 5211031 0 N/A N/A RESPITE PAYMENTS 182 249944 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 1 1 0 0 0 0 0 1 0 L DAVID DENNIS CEO/PRESIDENT 480068 0 230942 0 60340 0 9359 0 27678 0 808387 0 0 0 RICHARD SEMANCIK COO 251488 0 37500 0 672 0 14094 0 26101 0 329855 0 0 0 ALEX REED CHIEF OF PROGRAMS 248872 0 38010 0 360 0 10199 0 25243 0 322684 0 0 0 CARL HILLIARD CENTER DIRECTOR 220141 0 22909 0 719 0 4782 0 22967 0 271518 0 0 0 RANDALL LUECKE CFO/TREASURER (THRU 12/31/24) 205852 0 33000 0 1905 0 0 0 21159 0 261916 0 0 0 MARTIN PETERS CHIEF OF STAFF & GENERAL COUNSEL 194193 0 28500 0 156 0 10406 0 25063 0 258318 0 0 0 MEGHAN ANN SPULER CHIEF PEOPLE OFFICER 183985 0 30000 0 156 0 4567 0 29153 0 247861 0 0 0 JUNE RENTAS THRU 7123 ODLE SR VP OF OPERATIONS 118116 0 20000 0 94122 0 5590 0 4893 0 242721 0 0 0 CHRISTOPHER HERRO ODLE CFO 186676 0 27964 0 1031 0 7137 0 18495 0 241303 0 0 0 ROY JONES THRU 7123 CHIEF DEVELOPMENT OFFICER 113398 0 0 0 100749 0 6292 0 13077 0 233516 0 0 0 WILLIAM RAINEY ODLE SR VP OF OPERATIONS 188401 0 27000 0 360 0 4089 0 8220 0 228070 0 0 0 ILENE BURNS PHYSICIAN 185965 0 0 0 0 0 0 0 0 0 185965 0 0 0 PART I, LINES 4A-B THE FOLLOWING EMPLOYEE RECEIVED SEVERANCE PAYMENTS DURING CALENDAR YEAR 2023: 1. ROY JONES, FORMER ODLE CHIEF DEVELOPMENT OFFICER, $100,000 2. JUNE RENTAS, FORMER ODLE SENIOR VP OPERATIONS, $92,681 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 $58,435 WAS PAID TO THE CEO DURING CALENDAR YEAR 2023. 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 91437 FAIR MARKET VALUE X 2885 46156 FAIR MARKET VALUE X GIFT CARDS 91 4640 FACE VALUE 0 0 1 0 PART I, COLUMN (B): ALL LINES REPRESENT THE TOTAL NUMBER OF ITEMS CONTRIBUTED. 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. 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 A, LINE 4 THE BYLAWS WERE AMENDED AND RESTATED EFFECTIVE JUNE 26, 2024. THE ONLY SIGNIFICANT CHANGE IS TO THE COMPOSITION OF THE BOARD. THE REQUIREMENT THAT THREE (3) MEMBERS OF THE BOARD BE LINEAL DESCENDANTS OF FOUNDER J. MILTON ECKERD HAS BEEN REMOVED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS FIRST REVIEWED BY THE CONTROLLER AND CFO. THE FORM IS THEN DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW. 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 3,082,115. WRITE OFF OF UNCOLLECTIBLE GRANTS AND CONTRIBUTIONS -162,972. 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 1894641 3384989 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 69349474 13229029 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 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 840250 363707 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 941869 1108036 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 0 0 0 0 0 0 0 1 ALEUT-ODLE TRAINING AND DEVELOPMENT JV D 581002 INTERCOMPANY BALANCE ALEUT-ODLE TRAINING AND DEVELOPMENT JV 2 LLC D 1039189 INTERCOMPANY BALANCE ALEUT-ODLE TRAINING AND DEVELOPMENT JV S 954633 DISTRIBUTIONS PER K-1 ALEUT-ODLE TRAINING AND DEVELOPMENT JV 2 LLC S 738182 DISTRIBUTIONS PER K-1 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.