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JAFCO CHILDRENS FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
JAFCO CHILDRENS FOUNDATION INC (EIN 65-0334267)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-10
IRS object ID
202331309349302553
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-10T11:07:27-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN593070669PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MSL PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1255 S ORANGE AVENUE SUITE 600AddressLine1Txt
CityORLANDOCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN650334267EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JAFCO CHILDREN'S FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJAFCBusinessNameControlTxt
Phone9543158680PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 N UNIVERSITY DRIVEAddressLine1Txt
CitySUNRISECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33351ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURENCE A HERRUPPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9543158680PhoneNum
Signature2023-05-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLAURENCEPersonFirstNm
Person LastHERRUPPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHARRY E HARP CPAPreparerPersonNm
PTINP00176471PTIN
Phone4077405400PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSARAH FRANCOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 N UNIVERSITY DRIVEAddressLine1Txt
CitySUNRISECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33351ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,203,550GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JAFCO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTO PROVIDE SUSTAINED FUNDING FOR THE DEVELOPMENT OF JAFCO AND RELATED SOCIAL SERVICE AGENCIES.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers17TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,849,764PYContributionsGrantsAmt
CY Contributions Grants$7,461,489CYContributionsGrantsAmt
PY Program Service Revenue$10,133PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$668,923PYInvestmentIncomeAmt
CY Investment Income$742,061CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,528,820PYTotalRevenueAmt
CY Total Revenue$8,203,550CYTotalRevenueAmt
PY Grants And Similar Paid$100,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,298,102CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$723,163CYTotalFundraisingExpenseAmt
PY Other Expenses$1,486,709PYOtherExpensesAmt
CY Other Expenses$1,691,517CYOtherExpensesAmt
PY Total Expenses$1,586,709PYTotalExpensesAmt
CY Total Expenses$2,989,619CYTotalExpensesAmt
PY Revenues Less Expenses$2,942,111PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,213,931CYRevenuesLessExpensesAmt
Total Assets BOY$47,146,558TotalAssetsBOYAmt
Total Assets EOY$49,330,714TotalAssetsEOYAmt
Total Liabilities BOY$81,867TotalLiabilitiesBOYAmt
Total Liabilities EOY$101,256TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$47,064,691NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$49,229,458NetAssetsOrFundBalancesEOYAmt
MissionTHE FILING ORGANIZATION'S MISSION IS TO PROVIDE SUSTAINED FUNDING FOR JEWISH ADOPTION & FOSTER CARE OPTIONS, INC. AND JAFCO CHILDREN'S ABILITY CENTER, INC., RELATED 501(C)(3) ORGANIZATIONS SERVING ABUSED, NEGLECTED, AND SPECIAL NEEDS CHILDREN AND THEIR FAMILIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,181,920ExpenseAmt
Grant$1,298,102GrantAmt
Revenue$8,203,550RevenueAmt
DescJAFCO CHILDREN'S FOUNDATION INC. PROVIDES FUNDING AND SUPPORT FOR JAFCO APPROVED PROGRAMS LISTED IN ITS BYLAWS. IT HELPS FACILITATE, PROVIDE TECHNICAL ASSISTANCE, GENERAL SUPPORT AND FUNDING FOR RECOGNIZED AFFILIATE ORGANIZATIONS WHOSE PURPOSE IS TO DUPLICATE THE JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. MODEL IN SOUTH FLORIDA IN OTHER GEOGRAPHIC REGIONS EITHER IN THE UNITED STATES OR ELSEWHERE IN THE WORLD.Desc
Total Program Service Expenses$2,181,920TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SARAH FRANCOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9543158680PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14200 N UNIVERSITY DRIVEAddressLine1Txt
CitySUNRISECityNm
State AbbreviationFLStateAbbreviationCd
ZIP33351ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
STUART RADER
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MARCI LANGLEY
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
LARRY ROBINSON
SECRETARY1.00Yes (X)Yes (X)$0$0$0
LAURENCE HERRUP
TREASURER1.00Yes (X)Yes (X)$0$0$0
LINDA BRODIE
DIRECTOR1.00Yes (X)$0$0$01.00
KENNETH FISHER
DIRECTOR1.00Yes (X)$0$0$0
MARA GOBER
DIRECTOR1.00Yes (X)$0$0$01.00
PAUL GOLDNER
DIRECTOR1.00Yes (X)$0$0$01.00
STEWART GREENBERG
DIRECTOR1.00Yes (X)$0$0$01.00
LESLIE KAMINOFF
DIRECTOR1.00Yes (X)$0$0$0
BILL KUSHNER
DIRECTOR1.00Yes (X)$0$0$0
KEN MORRIS
DIRECTOR1.00Yes (X)$0$0$0
MAURICE D PLOUGH JR
DIRECTOR1.00Yes (X)$0$0$02.00
DR RONALD SIMON
DIRECTOR1.00Yes (X)$0$0$02.00
STEVEN WEISS
DIRECTOR1.00Yes (X)$0$0$0
ED WENGER
DIRECTOR1.00Yes (X)$0$0$0
RANDI WINTER
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$100,000RelatedOrganizationsAmt
All Other Contributions$7,361,489AllOtherContributionsAmt
Total Contributions$7,461,489TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$464,599TotalRevenueColumnAmt
Exclusion$464,599ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$277,462SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$277,462SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$277,462TotalRevenueColumnAmt
Exclusion$277,462ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,203,550TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$742,061ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,298,102TotalAmt
Program Services$1,298,102ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,750TotalAmt
Program Services$19,800ProgramServicesAmt
Management And General$4,950ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$25,300TotalAmt
Program Services$20,240ProgramServicesAmt
Management And General$5,060ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,313TotalAmt
Program Services$4,250ProgramServicesAmt
Management And General$1,063ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$41,961TotalAmt
Program Services$14,170ProgramServicesAmt
Management And General$1,365ManagementAndGeneralAmt
Fundraising$26,426FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$38,884TotalAmt
Program Services$31,107ProgramServicesAmt
Management And General$7,777ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$789,653TotalAmt
Program Services$663,309ProgramServicesAmt
Management And General$31,586ManagementAndGeneralAmt
Fundraising$94,758FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$163,677TotalAmt
Program Services$130,942ProgramServicesAmt
Management And General$32,735ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmt
PROVISION FOR BAD DEBT$466,807$466,807
MISC. FUNDRAISING$135,172$135,172

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,989,619TotalAmt
Program Services$2,181,920ProgramServicesAmt
Management And General$84,536ManagementAndGeneralAmt
Fundraising$723,163FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,392,117BOYAmt
EOY$1,762,951EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,913,153BOYAmt
EOY$8,127,328EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$91,468BOYAmt
EOY$83,194EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$23,332,768LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,545,241LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$16,377,024BOYAmt
EOY$16,787,527EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$20,090,216BOYAmt
EOY$22,304,636EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$282,580BOYAmt
EOY$265,078EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$47,146,558BOYAmt
EOY$49,330,714EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$7,038BOYAmt
EOY$33,924EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$74,829BOYAmt
EOY$67,332EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$81,867BOYAmt
EOY$101,256EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$29,911,845BOYAmt
EOY$34,029,839EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,152,846BOYAmt
EOY$15,199,619EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$47,064,691BOYAmt
EOY$49,229,458EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$47,146,558BOYAmt
EOY$49,330,714EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$5,213,931ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$2,627,006NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$422,158OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,932,612CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,513,939CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,809,199CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,849,764CurrentTaxYearMinus1YearAmt
Current Tax Year$7,461,489CurrentTaxYearAmt
Total$30,567,003TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,932,612CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,513,939CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,809,199CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,849,764CurrentTaxYearMinus1YearAmt
Current Tax Year$7,461,489CurrentTaxYearAmt
Total$30,567,003TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,821,702SubstantialContributorsTotAmt
Public Support Total170$27,745,301PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$111,387CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$206,970CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$105,465CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$401,204CurrentTaxYearMinus1YearAmt
Current Tax Year$464,599CurrentTaxYearAmt
Total$1,289,625TotalAmt
FieldValueIRS element (for citing)
Total Support$31,856,628TotalSupportAmt
Gross Receipts Rltd Activities$1,076,865GrossReceiptsRltdActivitiesAmt
Public Support CY1700.87090PublicSupportCY170Pct
Public Support PY1700.93470PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,040,539BeginningYearBalanceAmt
Contributions$240,514ContributionsAmt
Investment Earnings Or Losses$163,513InvestmentEarningsOrLossesAmt
End Year Balance$4,444,566EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,733,083BeginningYearBalanceAmt
Contributions$279,700ContributionsAmt
Investment Earnings Or Losses$27,756InvestmentEarningsOrLossesAmt
End Year Balance$4,040,539EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,190,639BeginningYearBalanceAmt
Contributions$2,209,714ContributionsAmt
Investment Earnings Or Losses$332,730InvestmentEarningsOrLossesAmt
End Year Balance$3,733,083EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.95216PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.04784TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,455,850OtherCostOrOtherBasisAmt
Book Value$2,455,850BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,085,400OtherCostOrOtherBasisAmt
Depreciation$5,006,772DepreciationAmt
Book Value$12,078,628BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,054,800OtherCostOrOtherBasisAmt
Depreciation$1,538,469DepreciationAmt
Book Value$1,516,331BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$736,718OtherCostOrOtherBasisAmt
Book Value$736,718BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$16,787,527TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CASH AND MONEY MARKET FUNDS$4,568,050F
EQUITIES$10,324,896F
FIXED INCOME$5,563,030F
ALTERNATIVE INVESTMENTS$1,848,660F
FieldValueIRS element (for citing)
Total Book Value Securities$22,304,636TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescANNUITYDesc
Amt$67,332Amt
FieldValueIRS element (for citing)
Total Liability$67,332TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,154,386TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$2,627,006NetUnrealizedGainsInvstAmt
Other Revenue-$422,158OtherRevenueAmt
Revenue Not Reported-$3,049,164RevenueNotReportedAmt
Revenue Subtotal$8,203,550RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,203,550TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,989,619TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,989,619ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,989,619TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENTS WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY. THE ORGANIZATION DISBURSES FUNDS AS NEEDED WITHIN THE GUIDELINES OF THE ENDOWMENTS. OVER THE LONG-TERM, THE ORGANIZATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENTS TO GROW. THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN.
PART X, LINE 2:JAFCO CHILDREN'S FOUNDATION, INC. IS INCLUDED IN COMBINED FINANCIAL STATEMENTS WITH JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC., ET AL. THE COMBINED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING FOOTNOTE: THE AGENCY HAS BEEN RECOGNIZED BY THE IRS AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE AGENCY'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND, THEREFORE, THESE COMBINED FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN NPV OF PLEDGES -422,158.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
JEWISH ADOPTION AND FAMILY CARE OPTIONS INC
4200 N UNIVERSITY DRIVESUNRISEFL33351464021099501(C)(3)$90,000$0GENERAL SUPPORT
JEWISH ADOPTION AND FOSTER CARE OPTIONS INC
4200 N UNIVERSITY DRIVESUNRISEFL33351200898587501(C)(3)$1,208,102$0GENERAL SUPPORT
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationJAFCO CHILDREN'S FOUNDATION, INC.'S MISSION IS TO FUND ANY UNMET EXPENSES FOR JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC., JAFCO CHILDREN'S ABILITY CENTER, INC. AND JEWISH ADOPTION AND FAMILY CARE OPTIONS, INC., RELATED TAX-EXEMPT ORGANIZATIONS. THE FOUNDATION RECEIVES MONTHLY BUDGETS TO ACTUAL REPORTS AS WELL AS PROGRAM SERVICES REPORTS FROM ALL 3 OF THESE ENTITIES AND MONITORS ANY GRANTS MADE CAREFULLY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF TRUSTEES REVIEWS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS MUST AVOID PLACING THEMSELVES IN A POSITION OF CONFLICT OF INTEREST, OR EVEN GIVING THE APPEARANCE OF A CONFLICT OF INTEREST. - IN THE EVENT OF A PRE-EXISTING CONTRACTUAL RELATIONSHIP WHEN A NEW BOARD MEMBER IS ELECTED, FULL DISCLOSURE OF THE RELATIONSHIP MUST BE PROVIDED TO THE BOARD PRIOR TO VOTING ON THE ADMITTANCE OF THE NEW MEMBER. FURTHERMORE, ANY FUTURE CONTRACTS MUST BE REVIEWED AND APPROVED BY A MAJORITY VOTE OF THE BOARD WHO ARE PRESENT AT A DULY CALLED MEETING. - WHEN A BOARD MEMBER IS PARTICIPATING IN THE CHILD WELFARE SYSTEM, THERE ARE GUIDELINES SET IN PLACE TO AVOID A CONFLICT OF INTEREST SUCH AS AGREEING TO ACCEPT AND SUPPORT THE CASE MANAGEMENT/CLINICAL DIRECTION, REMOVING HIM/HERSELF FROM THE COMMUNITY SIDE OF THE CASE, OR REMOVING HIM/HERSELF FROM THE ORGANIZATION'S SIDE OF THE CASE BY STEPPING DOWN AS A BOARD MEMBER. - NEW BOARD MEMBERS ELECTED AFTER THE 2017 ANNUAL MEETING, WHO HAVE NOT PREVIOUSLY SERVED AS A BOARD MEMBER, MUST NOT BE RELATED AS A SPOUSE, PARENT, GRANDPARENT, CHILD OR GRANDCHILD OF ANY OTHER JAFCO BOARD MEMBER OR OF ANY STAFF EMPLOYEE OF JAFCO. THE EXECUTIVE COMMITTEE WILL REVIEW ANY UNRESOLVED CONFLICT OF INTEREST ISSUES AND WILL PRESENT A RESOLUTION TO THE PROBLEM. IF THE MATTER CANNOT BE RESOLVED BETWEEN THE EXECUTIVE COMMITTEE AND THE BOARD MEMBER, IT WILL BE BROUGHT TO THE BOARD OF TRUSTEES FOR RESOLUTION. THE BOARD OF TRUSTEES WILL COOPERATE WITH, CONSULT, AND ASSIST THE JAFCO CHILDREN'S FOUNDATION, INC. IN ESTABLISHING AND ENFORCING REASONABLE GUIDELINES, RULES AND POLICIES GOVERNING ALL JAFCO CHAPTERS, AFFILIATES AND ENTITIES AUTHORIZED BY JAFCO TO USE THE NAME "JAFCO OR TO HOLD THEMSELVES OUT AS BEING ASSOCIATED WITH JAFCO.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD OF TRUSTEES OF JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC., A RELATED TAX-EXEMPT ORGANIZATION, DETERMINES THE COMPENSATION OF THE TOP MANAGEMENT OFFICIALS.
FORM 990, PART VI, SECTION C, LINE 19THE FILING ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:CHANGE IN NPV OF PLEDGES -422,158.
FORM 990, PART XII, LINE 2CTHE FILING ORGANIZATION'S BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
JEWISH ADOPTION AND FOSTER CARE OPTIONS INC
4200 N UNIVERSITY DRIVESUNRISEFL33351200898587FOSTER CARE AND ADOPTION SERVICESFL501(C)(3)LINE 70
JAFCO CHILDREN'S ABILITY CENTER INC
4200 N UNIVERSITY DRIVESUNRISEFL33351454903635FAMILY SUPPORT SERVICESFL501(C)(3)LINE 7Yes (1)JAFCO CHILDREN'S FOUNDATION INC
JEWISH ADOPTION AND FAMILY CARE OPTIONS INC
4200 N UNIVERSITY DRIVESUNRISEFL33351464021099FAMILY CARE AND ADOPTION SERVICESFL501(C)(3)LINE 7Yes (1)JAFCO CHILDREN'S FOUNDATION INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
JEWISH ADOPTION AND FAMILY CARE OPTIONS INC
B$90,000COST
JAFCO CHILDREN'S ABILITY CENTER INC
C$100,000COST