2024-05-10T15:48:07-05:00 2023-06-30 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2022-07-01 311551803 ENA INC ENAI 7408944360 503 A DARBY CREEK ROAD LEXINGTON KY 40514 JON AVERY CFO 7408944360 2024-05-10 1 JON AVERY 999009999 0 EMIR HODZIC CPA P01066591 8593313300 2024-05-08 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z EDWARD D NECCO 503 A DARBY CREEK ROAD LEXINGTON KY 40514 47373994 0 X N/A X 1999 OH WE BUILD FAMILIES. 7 5 412 0 2982 0 2311020 0 43211793 46951798 143589 148613 353298 141451 46019700 47241862 0 0 0 0 18568781 16839120 0 0 0 23468042 27637152 42036823 44476272 3982877 2765590 25115279 28627876 5593610 6272524 19521669 22355352 X WE BUILD FAMILIES. 0 1 23588225 29555288 THERAPEUTIC FOSTER CARE SERVICES PROVIDE CHILDREN WHOSE EXCEPTIONAL NEEDS CANNOT BE MET IN THEIR OWN HOMES, OR IN REGULAR FAMILY FOSTER CARE HOMES, WITH INTENSIVE SUPPORTIVE AND CLINICAL SERVICES IN THE HOMES OF SPECIALLY TRAINED FOSTER PARENTS. FOSTER PARENTS PROVIDE INTERVENTIONS AND TREATMENT, PROTECTION, CARE AND NURTURANCE TO MEET THE MEDICAL, DEVELOPMENTAL, AND/OR PSYCHIATRIC NEEDS OF CHILDREN. CHILDREN MAY HAVE: EMOTIONAL OR BEHAVIORAL DISORDERS; PHYSICAL DISABILITIES; DEVELOPMENTAL DISABILITIES; SEVERE OR LIFE THREATENING ILLNESSES; OR CONDITIONS THAT REQUIRE THE ROUTINE USE OF A MEDICAL DEVICE AND/OR DAILY ONGOING CARE OR MONITORING. THERAPEUTIC PROGRAMS CAN SERVE CHILDREN INVOLVED WITH THE CHILD WELFARE, MENTAL HEALTH, AND JUVENILE JUSTICE SYSTEMS. 16245664 17396510 TREATMENT SERVICES (RTX) PROVIDE A TIME LIMITED, INTERDISCIPLINARY, PSYCHO-EDUCATIONAL, THERAPEUTIC 24-HOUR-A-DAY STRUCTURED PROGRAM WITH COMMUNITY LINKAGES, PROVIDED THROUGH NON-COERCIVE, COORDINATED, INDIVIDUALIZED CARE, SPECIALIZED SERVICES AND INTERVENTIONS. RESIDENTIAL TREATMENT CENTERS PROVIDE HIGHLY CUSTOMIZED CARE AND SERVICES TO INDIVIDUALS FOLLOWING EITHER A COMMUNITY BASED PLACEMENT OR MORE INTENSIVE INTERVENTION, WITH THE AIM OF MOVING INDIVIDUALS TOWARD A STABLE, LESS INTENSIVE LEVEL OF CARE OR INDEPENDENCE. 39833889 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 150 0 412 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 KY GA X JON AVERY 5134404728 178 PRIVATE DRIVE SOUTH POINT OH 45680 X EDWARD D NECCO PRESIDENT 2.00 X X 0 0 0 ROB GEIST VICE PRESIDENT 2.00 X X 0 0 0 ANDREW VAN SICKLE SECRETARY 2.00 X X 0 0 0 DORTHOY M NECCO BOARD MEMBER 1.00 X 0 0 0 GEORGE WHITE BOARD MEMBER 1.00 X 0 0 0 CASEY OOSTERVEEN BOARD MEMBER 1.00 X 0 0 0 STEPHEN HIGHTOWER BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 NECCO HOLDING COMPANY I INC 1404 RACE ST STE 302 CINCINNATI OH 45202 MANAGEMENT SERVICES 3736857 1 FOSTER/ADOPTION/INDEPENDENT CARE 624110 46951798 46951798 46951798 148613 148613 135114 132132 2982 2982 2982 OTHER INCOME 900099 138469 138469 138469 47241862 46951798 2982 287082 14920996 14920996 107410 107410 682221 682221 1128493 1128493 3736857 3736857 36966 36966 93650 93650 29689 29689 184001 184001 710026 710026 626524 511626 114898 1177419 1177419 350708 350708 209050 209050 91709 91709 508128 508128 2036101 2036101 UNRELATED BUSINESS INCO 17587 17587 FOSTER CARE COSTS 16994939 16994939 BAD DEBT 549466 549466 EDUCATION AND LICESNES/ 165636 165636 118696 51244 67452 44476272 39833889 4642383 0 10893882 12963840 5113114 5775315 172380 218135 6098417 2930958 3744914 3167459 4540989 4688455 650000 550000 0 1264672 25115279 28627876 2364667 2323593 367348 1678846 1500345 1550097 2081238 5593610 6272524 X 19521669 22355352 19521669 22355352 25115279 28627876 2765590 68093 0 X X 0 1 X 1 0 X 800 12230 628216 2311020 0 2952266 31445104 39105132 41918009 43211793 46951798 202631836 31445904 39117362 42546225 45522813 46951798 205584102 0 0 0 205584102 96677 55745 28813 143589 283727 608551 96677 55745 28813 143589 283727 608551 387116 649242 383945 138469 1558772 31542581 39560223 43224280 46050347 47373994 207751425 0.98960 0.98900 0.00290 0.00340 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 387,116. 2020 AMOUNT: $ 649,242. 2021 AMOUNT: $ 383,945. 2022 AMOUNT: $ 138,469. 384365 384365 4660008 2117700 2542308 124254 124254 195336 195336 0 734454 617922 116532 3167459 LEASE LIABILITIES 1268195 DUE TO CARVAKA 305489 DUE TO NECCO -630446 DUE TO NECCO 1138000 2081238 X 47373994 132132 132132 47241862 0 47241862 44608404 132132 132132 44476272 0 44476272 PART X, LINE 2: ENA, INC. IS AN OHIO NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES FOR EITHER OF THE YEARS ENDED JUNE 30, 2023 OR 2022. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES 132,132. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES 132,132. CARVAKA LLC EDWARD NECCO OWNS 100% OF CARVAKA. 3736857 PROVIDES MANAGEMENT SERVICES TO ENA. 0 CARVAKA LLC EDWARD NECCO OWNS 100% OF CARVAKA. 135114 ENA LEASES REAL PROPERTY TO CARVAKA LLC 0 CARVAKA LLC EDWARD NECCO OWNS 100% OF CARVAKA. 305489 CASH ADVANCE DUE TO CARVAKA WITH A 4.25% INTEREST RATE 0 NECCO OPERATING COMPANY I LLC EDWARD NECCO OWNS 100% OF NECCO OPERATING COMPANY I, LLC -630446 CASH ADVANCE DUE FROM NECCO WITH A 4.25% INTEREST RATE 0 NECCO OPERATING COMPANY I LLC EDWARD NECCO OWNS 100% OF NECCO OPERATING COMPANY I, LLC 1160132 ENA HAS AN ARRANGEMENT WITH NECCO IN WHICH EMPLOYEE SERVICES OF NECCO ARE USED AT ONE OF ENA'S CENTERS 0 FORM 990, PART III, LINE 3 THE ORGANIZATION DECIDED TO DISCONTINUE OPERATING IN GEORGIA AND DECIDED TO SELL ITS GEORGIA OPERATIONS. FORM 990, PART VI, SECTION A, LINE 2 EDWARD D. NECCO AND DOROTHY NECCO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 THE MANAGEMENT COMPANY PROVIDES ADMINISTRATIVE SERVICES INCLUDING INFORMATION TECHNOLOGY, MARKETING, FINANCE AND ACCOUNTING, COMPLIANCE AND OPERATIONS MANAGEMENT CONSULTING. THE COMPENSATION FROM THE MANAGEMENT COMPANY FOR THE OFFICERS ARE AS FOLLOWS: EDWARD D. NECCO, PRESIDENT ALLOCATION OF REPORTABLE COMPENSATION TO ENA - $166,378 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WILL BE EMAILED TO THE BOARD FOR COMMENTS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND MEMBERS OF THE GOVERNING BODY/ADVISORY BOARD ARE COVERED BY THIS POLICY. INDIVIDUALS ARE EXPECTED TO AVOID CONFLICTS OF INTEREST, POTENTIAL CONFLICTS OF INTEREST OR THE APPEARANCE OF CONFLICTS OF INTEREST. IF QUESTIONED ABOUT A POSSIBLE CONFLICT OF INTEREST, EMPLOYEES ARE EXPECTED TO FULLY COOPERATE WITH ANY INQUIRIES AND TO PROVIDE INFORMATION AND/OR DOCUMENTATION AS REQUESTED. EMPLOYEES ARE ENCOURAGED TO REPORT POTENTIAL CONFLICTS OF INTEREST TO THEIR IMMEDIATE SUPERVISORS OR MEMBERS OF MANAGEMENT AS APPLICABLE. IN THE INSTANCE WHERE A CONFLICT ARISES THE PERSON(S) EFFECTED WILL ABSTAIN FROM VOTING ON THAT ISSUE. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.