Maybe not, but these reports are supposed to made on suspicion and "neglect" need not be willful. The need is the need whether you had the desire to meet the need, but not the ability or not. We're talking about getting the kid the help he needs, not sending someone to jail. By not reporting, the agency that is supposed to be aware of these things, addressing them and tracking them is deprived of the opportunity to do so.
...then, not in this case, but in many, many other cases, if something DOES go really wrong and there is permanent injury or death, someone will ask why no one stepped in earlier, and the answer will be: "we would have if we knew."
I don't disagree with this.