2024-07-15T08:40:07-05:00 2023-12-31 593070669 MSL PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2023-01-01 454903635 JAFCO CHILDREN'S ABILITY CENTER INC JAFC 9543157033 5100 N NOB HILL ROAD SUNRISE FL 33351 SARAH FRANCO CHIEF EXECUTIVE OFFICER 9543157033 2024-07-15 1 SARAH FRANCO 999009999 1 HARRY E HARP CPA P00176471 4077405400 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z SARAH FRANCO 5100 N NOB HILL ROAD SUNRISE FL 33351 5551779 0 X WWW.JAFCO.ORG X 2012 FL TO PROVIDE CARE TO ABUSED, NEGLECTED, AND SPECIAL NEEDS CHILDREN IN THE COMMUNITY. 14 14 154 29 0 0 3886547 4952746 189211 88073 0 4243 202347 362591 4278105 5407653 263657 200435 0 0 3869128 4556675 0 0 212760 739425 785433 4872210 5542543 -594105 -134890 862396 1115452 93845 481791 768551 633661 JAFCO CHILDREN'S ABILITY CENTER, INC.'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. 0 0 4944338 200435 93887 THE ORGANIZATION PROVIDES FAMILY ENRICHMENT, RESOURCES AND RESPITE CARE TO FAMILIES (FROM BROWARD, DADE, AND PALM BEACH) RAISING A CHILD (AGE BIRTH TO 22) WITH A DEVELOPMENTAL DISABILITY INCLUDING THE FOLLOWING SERVICES: - FAMILY SUPPORT/CASE MANAGEMENT AND REFERRAL/CRISIS SUPPORT- RESPITE CARE/DAY, OVERNIGHT, WEEKEND AND EXTENDED RESPITE- PARENT EDUCATION AND TRAINING, LIFE SKILLS AND SOCIAL SKILLS TRAINING- SOCIAL ACTIVITIES FOR PARENTS AND CHILDREN- 24-HOUR ON-CALL CRISIS SUPPORT FOR FAMILIES, SUPPORT GROUPS- DAY AND OVERNIGHT SUMMER CAMP, WINTER CAMP, SPRING BREAK CAMP AND GAP CAMPS/AFTER SCHOOL AND WEEKEND ENRICHMENT ACTIVITIES FOR CHILDREN.IN 2023, THE ORGANIZATION SERVED 2,217 INDIVIDUALS. 4944338 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 31 0 1 154 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X SARAH FRANCO 9543157033 5100 N NOB HILL ROAD SUNRISE FL 33351 MELISSA BARNHARDT CHAIR 1.00 X X 0 0 0 AMY SYLVETSKY VICE CHAIR 1.00 X X 0 0 0 MARGIE PLOUGH SECRETARY 1.00 X X 0 0 0 LAURIE RICH LEVINSON TREASURER 1.00 X X 0 0 0 LOUISE JACOWITZ ALLEN PAST PRESIDENT 1.00 X 0 0 0 MARC ABRAMS DIRECTOR 1.00 X 0 0 0 SUSAN AUERBACH DIRECTOR 1.00 X 0 0 0 PERRY ISENBERG DIRECTOR 1.00 X 0 0 0 STEFANIE KUSHNER DIRECTOR 1.00 X 0 0 0 NICOLE LOPEZ-ALVAR DIRECTOR 1.00 X 0 0 0 STACY MAGER DIRECTOR 1.00 X 0 0 0 JIM ORLEANS DIRECTOR 1.00 X 0 0 0 DR RONALD SIMON DIRECTOR 1.00 X 0 0 0 SHARON WENDER DIRECTOR 1.00 X 0 0 0 SARAH FRANCO CHIEF EXECUTIVE OFFICER 10.00 30.00 X 0 264424 0 MAHER MALAK CHIEF FINANCIAL OFFICER 10.00 30.00 X 0 155000 0 JUSTIN A KOHLHAGEN EXECUTIVE DIRECTOR 40.00 X 141833 0 8575 MICHAEL J MORAN VENUE AND FACILITIES DIRECTOR 40.00 X 113367 0 9550 LINDA SACHS DIRECTOR OF FAMILY RESOURCES 40.00 X 102239 0 8709 357439 419424 26834 3 0 1 0 0 655600 3763156 533990 4952746 CLIENT FEES 624100 88073 88073 88073 4243 4243 98877 93063 5814 5814 5814 407840 51063 356777 356777 5407653 93887 0 361020 200435 200435 150408 150408 3783984 3501609 124999 157376 13226 11771 926 529 247648 220407 17335 9906 361409 321654 25299 14456 29555 23644 5911 8762 7010 1752 75823 53099 7711 15013 440443 401999 25214 13230 8997 7197 450 1350 33098 31443 1324 331 141800 120530 21270 EMPLOYEE EXPENSES 28455 25040 2846 569 BAD DEBT 18500 18500 5542543 4944338 385445 212760 261347 467402 455288 456371 18018 34517 268064 112361 126284 155703 1459 1459 862396 1115452 80244 273089 13601 8702 0 200000 93845 481791 X 650922 633661 117629 0 768551 633661 862396 1115452 -134890 0 X X 0 1 X 1 0 X 4080529 4469623 4109944 4195406 4952746 21808248 4080529 4469623 4109944 4195406 4952746 21808248 21808248 103119 103119 4128 6330 10458 21921825 663807 0.99480 0.99950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 268064 112361 155703 155703 DUE TO AFFILIATE 200000 200000 X 5551777 0 5551777 -144124 -144124 5407653 5686667 0 5686667 -144124 -144124 5542543 PART X, LINE 2: JAFCO CHILDREN'S ABILITY CENTER, 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -51,062. RENTAL EXPENSES -93,062. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -51,062. RENTAL EXPENSES -93,062. IN MY SHOES 208484 208484 16706 VIRTUAL POKER TOURNAMENT 50436 50436 1277 3 148920 148920 33080 407840 407840 51063 51063 356777 1 FAMILY AND CHILD CARE ASSISTANCE 2069 200435 PART I, LINE 2: THE ORGANIZATION MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF GRANTS OR ASSISTANCE WITH THE FOLLOWING PROCEDURES: - THE PROGRAM HEADS HAVE THEIR STAFF ACCUMULATE THE EXPENSES FOR PROPER POSTING TO THE GENERAL LEDGER. - THE PROGRAM HEAD THEN REVIEWS THE MONTHLY EXPENSES AND SUBMITS THE EXPENSES AND OTHER ANALYTICAL INFORMATION TO ACCOUNTING - ACCOUNTING CREATES A MONTHLY INVOICE OF ALLOWABLE EXPENSES FOR EACH PROGRAM/GRANT THAT THEY THEN USE TO BILL THE APPROPRIATE JAFCO GRANTING AGENCY FOR REIMBURSEMENT OF ALLOWABLE EXPENSES - THE GRANTING AGENCIES ROUTINELY MONITOR THE EXPENSES FOR ALLOWABILITY AND PERIODICALLY "AUDIT" THE PROGRAM TO VERIFY THEY ARE COMPLYING WITH THE PROGRAM'S REQUIREMENTS AND THAT THE REIMBURSED EXPENDITURES FOR JAFCO ARE ALLOWABLE BY THE PROGRAM. X 0 1 0 0 0 0 0 0 0 SARAH FRANCO CHIEF EXECUTIVE OFFICER 0 264424 0 0 0 0 0 0 0 0 0 264424 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 0 155000 0 0 0 0 0 0 0 0 0 155000 0 0 JUSTIN A KOHLHAGEN EXECUTIVE DIRECTOR 141833 0 0 0 0 0 0 0 8575 0 150408 0 0 0 PART I, LINE 3 THE EXEUCTIVE DIRECTOR OF JEWISH ADOPTION AND FAMILY CARE OPTIONS, INC.'S COMPENSATION IS ESTABLISHED BY APPROVAL OF THE BOARD AND THE CEO. JAFCO CHILDREN'S ABILITY CENTER, INC.'S CEO IS EMPLOYED 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 THE EXECUTIVE DIRECTOR. PART I, LINE 4B JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO"), A RELATED ORGANIZATION, OFFERS A NONQUALIFIED EXECUTIVE RETIREMENT BENEFIT THROUGH A 457(F) AGREEMENT. DURING 2023, THERE WERE NO CONTRIBUTIONS INTO THE PLAN ON BEHALF OF THE CEO OR COO. FORM 990, PART VI, SECTION A, LINE 7A THE FILING ORGANIZATION'S BOARD OF TRUSTEES IS SELECTED BY JAFCO CHILDREN'S FOUNDATION, INC., A RELATED TAX-EXEMPT ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWS THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C 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 OR TO HOLD THEMSELVES OUT AS BEING ASSOCIATED WITH JAFCO. FORM 990, PART VI, SECTION B, LINE 15A 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, SECTION C, LINE 19 THE FILING ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE FILING ORGANIZATION'S 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) LINE 7 0 JEWISH ADOPTION AND FOSTER CARE OPTIONS INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 200898587 FOSTER CARE AND ADOPTION SERVICES FL 501(C)(3) LINE 7 0 JEWISH ADOPTION AND FAMILY CARE OPTIONS INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 464021099 FAMILY CARE AND ADOPTION SERVICES FL 501(C)(3) LINE 7 JAFCO CHILDREN'S FOUNDATION INC 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0