2025-10-06T15:37:33+00:00 2024-12-31 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 200898587 Jewish Adoption and Foster Care Options Inc JEWI 9547497230 4200 N University Drive Sunrise FL 33351 MAHER MALAK CHIEF FINANCIAL OFFICER 9547497031 2025-10-06 true true Harry Harp P00176471 4077405400 2025-10-10 2024 2025-03-06 01:10:19Z Matt Levin 4200 N University Drive Sunrise FL 33351 8062975 false X WWW.JAFCO.ORG X 1992 FL TO SERVE ABUSED AND NEGLECTED CHILDREN IN SOUTH FLORIDA. 22 22 87 169 0 5438478 5661077 8180 -128518 -109690 2042897 2111440 7352857 7671007 812506 818479 0 5281581 5017116 0 347654 1437911 1583993 7531998 7419588 -179141 251419 3261863 3458332 1363300 1232143 1898563 2226189 THE ORGANIZATION'S MISSION IS TO CARE FOR ABUSED, NEGLECTED AND AT-RISK CHILDREN AS WELL AS THOSE WITH DEVELOPMENTAL DISABILITIES IN THE JEWISH COMMUNITY AND TO WORK IN PARTNERSHIP WITH FAMILIES AND THE ENTIRE COMMUNITY. false false 6564892 818479 8180 JAFCO IS LICENSED AS A CHILD PLACING AGENCY TO PROVIDE FOSTER CARE AND ADOPTION SERVICES AND AS A CHILD CARING GROUP RESIDENTIAL GROUP CARE AGENCY TO PROVIDE EMERGENCY SHELTER AND GROUP HOME SERVICES TO CHILDREN AGES BIRTH TO 23 (FROM BROWARD, MIAMI DADE, AND PALM BEACH COUNTIES). DURING THE CURRENT YEAR, JAFCO SERVED 684 CHILDREN AND 71 ADULTS. JAFCO CURRENTLY PROVIDES AN ENTIRE CONTINUUM OF PROGRAMS AND SERVICES FOR ABUSED AND NEGLECTED CHILDREN AND THEIR FAMILIES: - FAMILY PRESERVATION & STRENGTHENING/CASE MANAGEMENT & REFERRALS - FOSTER/ADOPTIVE PARENT RECRUITMENT, TRAINING & LICENSING/HOME STUDIES - FOSTER CARE PLACEMENT, SUPERVISION AND SUPPORT/ADOPTION PLACEMENT AND POST ADOPTION SUPPORT SERVICES - EMERGENCY SHELTER (FOR YOUTH AGES BIRTH TO 12)/GROUP HOME PROGRAM (FOR YOUTH AGES 6 TO 23) - SENIOR CAREGIVER PROGRAM (FOR GRANDPARENTS RAISING THEIR GRANDCHILDREN) - MST- MULTI SYSTEMIC THERAPY (IN HOME FAMILY THERAPY PROGRAM), OUTPATIENT THERAPY PROGRAM, AND INDEPENDENT LIVING PROGRAM FOR YOUTH AGING OUT OF FOSTER CARE - WELLNESS AND TRAUMA EDUCATION 6564892 true true false false false false false false false false true false false true true true true true false false false false false false true false false false true true false false false false false false false false false false false false false false false true false false false false true 94 0 true 87 true false false false false false false false false false false false false X 22 22 true false false false false false false true true false true true true true true true true true true false false false FL X Maher Malak 9547497230 4200 N University Drive Sunrise FL 33351 BARRY SYLVETSKY TREASURER 1.0 0 X X 0 0 0 DR RONALD SIMON PRESIDENT EMERITUS 1.0 2.0 X X 0 0 0 RICHARD ALLEN VICE CHAIR 1.0 1.0 X X 0 0 0 STEWART GREENBERG CHAIRMAN 1.0 1.0 X X 0 0 0 ABBEY KAPLAN DIRECTOR 1.0 0 X 0 0 0 ALLEN CHELMINSKY DIRECTOR 1.0 0 X 0 0 0 DARA BERGER DIRECTOR 1.0 0 X 0 0 0 DENISE SIMON DIRECTOR 1.0 0 X 0 0 0 DOUGLAS MEADE DIRECTOR 1.0 0 X 0 0 0 DR JEROME CHERMAK DIRECTOR 1.0 0 X 0 0 0 DR LISA SIROTA WEINER DIRECTOR 1.0 0 X 0 0 0 FRAN ZEITZ DIRECTOR 1.0 0 X 0 0 0 HELENE WEICHOLZ DIRECTOR 1.0 0 X 0 0 0 JEFFERY SCHACKNOW DIRECTOR 1.0 0 X 0 0 0 JENNIFER DIEMAR DIRECTOR 1.0 0 X 0 0 0 JUSTIN LEO DIRECTOR 1.0 0 X 0 0 0 KEITH SINGER DIRECTOR 1.0 0 X 0 0 0 MARA GOBER DIRECTOR 1.0 0 X 0 0 0 MARSHA LEVY DIRECTOR 1.0 0 X 0 0 0 MAURICE D PLOUGH JR PAST PRESIDENT 1.0 1.0 X 0 0 0 SHOLOM NEISTEIN DIRECTOR 1.0 0 X 0 0 0 VICKI FREED DIRECTOR 1.0 0 X 0 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 10.0 30.0 X 168881 0 15696 SARAH FRANCO CHIEF EXECUTIVE OFFICER 10.0 30.0 X 264419 0 10197 WENDY JENKINS CHIEF OPERATING OFFICER 40.0 0 X 262462 0 12071 DAVID RUDOLPH DIRECTOR OF HUMAN RESOURCES 40.0 0 X 137244 0 9048 JANET EPSTEIN PHILANTHROPY DIRECTOR 40.0 0 X 148702 0 1808 SHEA M PUCCI CLINICAL DIRECTOR 40.0 0 X 114437 0 8622 SHELLI GOLD DIR. OF DEVELOPMENT OPERATIONS 40.0 0 X 134970 0 8720 1231115 0 66162 7 false true false 0 1000000 2835068 1826009 5661077 Client Fees 624100 8180 8180 0 0 0 0 8180 25705 25705 0 0 29900 165295 -135395 0 -135395 -135395 2338113 226673 2111440 2111440 0 0 0 0 0 7671007 8180 0 2001750 818479 818479 695763 368230 248207 79326 3720653 3377974 127499 215180 35629 30222 3031 2376 338792 287379 28821 22592 226279 191940 19250 15089 10000 10000 36115 36115 121845 121845 0 0 183773 183773 781879 715983 53241 12655 108451 108451 43572 41393 1743 436 198190 172940 25250 TRAINING EXPENSES 100168 100168 0 0 0 0 7419588 6564892 507042 347654 1544481 1710773 279770 242516 0 67799 0 0 0 0 113252 102887 880913 677040 122427 203873 0 0 1201933 1130484 3261863 3458332 752227 694113 229528 374893 0 0 381545 163137 1363300 1232143 X 1165866 1401310 732697 824879 1898563 2226189 3261863 3458332 251419 76207 0 X X false true true false X 5897665 6432987 7188800 5438479 5661077 30619008 0 0 5897665 6432987 7188800 5438479 5661077 30619008 394682 30224326 9726 25705 35431 0 0 0 0 0 2111440 2111440 32765879 16222 0.92243 0.9973 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - NET FUNDRAISING INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 2111440.0, COLUMN F - 2111440.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 880913 677040 203873 203873 BENEFICIAL INTEREST IN SPLIT-INTEREST TRUST 976248 457F ASSETS 94324 RIGHT OF USE ASSET 11768 OTHER ASSETS 278 DUE FROM AFFILIATES 47866 1130484 Federal Income Taxes OTHER LIABILITIES 151369 LEASE LIABILITY 11768 163137 X 7973887 76207 0 76207 7897680 -226673 -226673 7671007 7646261 0 0 7646261 -226673 -226673 7419588 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC., ET AL. THE CONSOLIDATED 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 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EXPENSES - -226673 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FUNDRAISING EXPENSES - -226673 JACOB'S LADDER 724175 724175 78 16007 CHAPTER LUNCHEON 523634 523634 30 6906 15 1090304 1090304 8487 195165 2338113 2338113 8595 218078 226673 2111440 true Adoption and Foster Care Services 818479 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. X false true false false false false false false false SARAH FRANCO CHIEF EXECUTIVE OFFICER 264419 0 0 0 0 0 0 0 10197 0 274616 0 0 0 WENDY JENKINS CHIEF OPERATING OFFICER 262462 0 0 0 0 0 0 0 12071 0 274533 0 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 168881 0 0 0 0 0 0 0 15696 0 184577 0 0 0 JANET EPSTEIN PHILANTHROPY DIRECTOR 148702 0 0 0 0 0 0 0 1808 0 150510 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO") 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 2 Family/business relationships amongst interested persons DENISE SIMON AND DR. RONALD SIMON - Family relationship 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 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 XII, Line 2c Change of oversight process or selection process THE FILING ORGANIZATION'S AUDIT COMMITTEE OF THE BOARD OF TRUSTEES 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. JAFCO CHILDREN'S FOUNDATION INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 650334267 PROVIDES FUNDING AND SUPPORT FL 501(c)(3) 7 NA false 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 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 false false false true false false false false false false false false false true false true false true false false