2025-10-06T14:42:54+00:00 2024-12-31 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 650334267 JAFCO Children's Foundation Inc JAFC 9543158680 4200 N University Drive Sunrise FL 33351 MAHER MALAK CHEIF FINANCIAL OFFICER 9543157031 2025-10-06 true true Harry Harp P00176471 4077405400 2024-07-15 2024 2025-03-06 01:10:19Z Matt Levin 4200 N University Drive Sunrise FL 33351 10028635 false X WWW.JAFCO.ORG X 1992 FL TO PROVIDE SUSTAINED FUNDING FOR THE DEVELOPMENT OF JAFCO AND RELATED SOCIAL SERVICE AGENCIES. 16 16 0 16 0 5816875 8451934 0 0 700211 1576701 0 0 6517086 10028635 1705600 4861746 0 0 0 0 0 0 187411 2161207 1822896 3866807 6684642 2650279 3343993 54107968 57962492 348116 115643 53759852 57846849 THE 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. false false 6178434 4861746 JAFCO 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. 6178434 true true false false false false false false false true true false false false true true true true false false false false false false false false false true false true false false false false false false false false false false false false false false false true true true false false true 19 0 true 0 false false false false false false false false false false false X 16 16 false false false false false false false true true false false false true true true true false false true false false false FL X MAHER MALAK 9543158680 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 LARRY ROBINSON PRESIDENT 1.0 1.0 X X 0 0 0 LAURENCE HERRUP TREASURER 1.0 0 X X 0 0 0 MARCI LANGLEY VICE PRESIDENT 1.0 0 X X 0 0 0 AMY SYLVETSKY DIRECTOR 1.0 1.0 X 0 0 0 BILL KUSHNER DIRECTOR 1.0 0 X 0 0 0 DR RONALD SIMON DIRECTOR 1.0 2.0 X 0 0 0 ED WENGER DIRECTOR 1.0 0 X 0 0 0 JORDYN SALINAS DIRECTOR 1.0 0 X 0 0 0 KENNETH FISHER DIRECTOR 1.0 0 X 0 0 0 LINDA BRODIE DIRECTOR 1.0 1.0 X 0 0 0 MAURICE D PLOUGH JR DIRECTOR 1.0 1.0 X 0 0 0 RANDI WINTER DIRECTOR 1.0 0 X 0 0 0 RICHARD ALLEN DIRECTOR 1.0 1.0 X 0 0 0 STEVEN WEISS DIRECTOR 1.0 0 X 0 0 0 STEWART GREENBERG DIRECTOR 1.0 1.0 X 0 0 0 STUART RADER PAST CHAIR 1.0 0 X 0 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 10.0 30.0 X 0 168881 15696 SARAH FRANCO CHIEF EXECUTIVE OFFICER 10.0 30.0 X 0 264419 10197 0 433300 25893 0 false true false 0 8451934 8451934 0 0 0 0 0 721300 721300 0 0 855401 855401 0 855401 855401 0 0 0 0 0 0 10028635 0 0 1576701 4861746 4861746 13813 9138 4675 116267 116267 309507 204756 104751 0 59385 28681 30704 14104 12899 1205 137 137 884028 839827 35361 8840 233859 213873 19986 MISC. FUNDRAISING 178571 178571 FACILITY EXPENSES 13225 7377 5848 0 0 0 0 6684642 6178434 318797 187411 3948836 4099848 8164691 9128278 0 3000 0 0 0 0 38115 99971 28693401 8274694 18932358 20418707 22755044 22563171 1206398 0 460797 251246 54107968 57962492 288281 39227 0 0 59835 76416 348116 115643 X 40874862 43357037 12884990 14489812 53759852 57846849 54107968 57962492 X 3343993 739369 3635 X false true true false X 6809199 3849764 7461489 5816875 8451934 32389261 0 0 0 0 0 0 0 0 0 0 0 0 6809199 3849764 7461489 5816875 8451934 32389261 6617492 25771769 105465 401204 464599 547854 721300 2240422 0 0 0 0 0 0 0 0 0 0 0 0 34629683 10133 0.74421 0.8408 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4534547 250000 36990 4821537 4117541 246872 170134 4534547 4040539 240514 -163512 4117541 3733083 279700 27756 4040539 1190639 2209714 332730 3733083 0.0 0.916 0.084 false false 2487850 2487850 18957574 6015055 12942519 7247977 2259639 4988338 20418707 Federal Income Taxes ANNUITY 52338 DUE TO AFFILIATES 24078 76416 X 10655372 739369 3635 743004 9912368 116267 0 116267 10028635 6568375 0 0 6568375 116267 0 116267 6684642 Schedule D, Part V, Line 4 Intended uses of endowment funds 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. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN NPV OF PLEDGES - 3635 true Jewish Adoption and Family Care Options Inc 4200 N University Drive Sunrise FL 33351 464021099 501(C)(3) 3031746 GENERAL SUPPORT Jewish Adoption and Foster Care Options INC 4200 N University Drive Sunrise FL 33351 200898587 501(C)(3) 1000000 GENERAL SUPPORT CHILDREN'S ABILITY CENTER INC 4200 N University Drive Sunrise FL 33351 454903635 501(C)(3) 830000 GENERAL SUPPORT 3 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds A MUTLI-FACTED APPROACH IS USED WITH THE GOAL OF ENSURING COMPLIANCE AND ACCOUNTABILITY. DEFINING CLEAR OBJECTIVES & METRICS, TRANSPARENT COMMUNICATION, STRUCTURED REPORTING PROCESS & SITE AND FIELD EVALUATIONS ARE USED. false true false false false false false false false SARAH FRANCO CHIEF EXECUTIVE OFFICER 0 264419 0 0 0 0 0 0 0 10197 0 274616 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 0 168881 0 0 0 0 0 0 0 15696 0 184577 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation OFFICER COMPENSATION IS DETERMINED BY JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO"), A RELATED 501(C)(3) ORGANIZATION. JAFCO REQUIRES APPROVAL BY THE BOARD TO ESTABLISH THE COMPENSATION OF OFFICERS. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO"), A RELATED ORGANIZATION, OFFERS A NONQUALIFIED EXECUTIVE RETIREMENT BENEFIT THROUGH A 457(F) AGREEMENT. DURING 2024, THERE WERE NO CONTRIBUTIONS INTO THE PLAN ON BEHALF OF THE CEO OR COO. Form 990, Part VI, Line 11b Review of form 990 by governing body THE BOARD OF TRUSTEES REVIEWS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BOARD 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 TO HOLD THEMSELVES OUT AS BEING ASSOCIATED WITH JAFCO. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE 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, Line 19 Required documents available to the public THE FILING ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN NPV OF PLEDGES - 3635; JEWISH ADOPTION AND FOSTER CARE OPTIONS INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 200898587 FOSTER CARE AND ADOPTION SERVICES FL 501(c)(3) 7 NA false JAFCO CHILDREN'S ABILITY CENTER INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 454903635 FAMILY SUPPORT SERVICES FL 501(c)(3) 7 JAFCO CHILDREN'S FOUNDATION INC true JEWISH ADOPTION AND FAMILY CARE OPTIONS INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 464021099 FAMILY CARE AND ADOPTION SERVICES FL 501(c)(3) 7 JAFCO CHILDREN'S FOUNDATION INC true false true false false false false false false false false false true false false true true true true true JEWISH ADOPTION AND FAMILY CARE OPTIONS INC B 3031746 MARKET VALUE JAFCO CHILDREN'S ABILITY CENTER INC B 830000 MARKET VALUE