2024-07-15T08:12:59-05:00 2023-12-31 593070669 MSL PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2023-01-01 200898587 JEWISH ADOPTION AND FOSTER CARE OPTIONS INC JEWI 9547497230 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 SARAH FRANCO CHIEF EXECUTIVE OFFICER 9547497230 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 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 7751185 0 X WWW.JAFCO.ORG X 1992 FL TO SERVE ABUSED AND NEGLECTED CHILDREN IN SOUTH FLORIDA. 23 23 79 182 0 0 7188800 5438478 0 0 -127643 -128518 1302754 2042897 8363911 7352857 820940 812506 0 0 4934591 5281581 0 0 278911 1255210 1437911 7010741 7531998 1353170 -179141 2845679 3261863 890865 1363300 1954814 1898563 X 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. 0 0 6736134 812506 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: SEE SCHEDULE O FOR ADDITIONAL INFORMATION.- 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 6736134 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 82 0 1 79 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 FL X SARAH FRANCO 9547497230 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 STEWART GREENBERG CHAIRMAN 1.00 1.00 X X 0 0 0 RICHARD ALLEN VICE CHAIR 1.00 X X 0 0 0 DORINNE GERSTIN SECRETARY 1.00 X X 0 0 0 BARRY SYLVETSKY TREASURER 1.00 X X 0 0 0 DR RONALD SIMON PRESIDENT EMERITUS 1.00 2.00 X 0 0 0 MAURICE D PLOUGH JR PAST PRESIDENT 1.00 1.00 X 0 0 0 DARA BERGER DIRECTOR 1.00 X 0 0 0 ALLEN CHELMINSKY DIRECTOR 1.00 X 0 0 0 DR JEROME CHERMAK DIRECTOR 1.00 X 0 0 0 DR HYMAN EISENSTEIN DIRECTOR 1.00 X 0 0 0 VICKI FREED DIRECTOR 1.00 X 0 0 0 MARA GOBER DIRECTOR 1.00 1.00 X 0 0 0 ABBEY KAPLAN DIRECTOR 1.00 X 0 0 0 GLENDA KRONGOLD DIRECTOR 1.00 X 0 0 0 JUSTIN LEO DIRECTOR 1.00 X 0 0 0 MARSHA LEVY DIRECTOR 1.00 X 0 0 0 SHOLOM NEISTEIN DIRECTOR 1.00 X 0 0 0 JEFFERY SCHACKNOW DIRECTOR 1.00 X 0 0 0 DENISE SIMON DIRECTOR 1.00 X 0 0 0 KEITH SINGER DIRECTOR 1.00 X 0 0 0 DR LISA SIROTA WEINER DIRECTOR 1.00 X 0 0 0 HELENE WEICHOLZ DIRECTOR 1.00 X 0 0 0 FRAN ZEITZ DIRECTOR 1.00 X 0 0 0 SARAH FRANCO CHIEF EXECUTIVE OFFICER 10.00 30.00 X 264424 0 0 WENDY JENKINS CHIEF OPERATING OFFICER 40.00 X 264341 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 10.00 30.00 X 155000 0 0 JANET EPSTEIN PHILANTHROPY DIRECTOR 40.00 X 140000 0 0 DAVID RUDOLPH DIRECTOR OF HUMAN RESOURCES 40.00 X 135000 0 0 SHEREE N SPAULDING COMPTROLLER 40.00 X 135000 0 0 SHELLI GOLD DIR. OF DEVELOPMENT OPERATIONS 40.00 X 125000 0 0 SHEA M PUCCI CLINICAL DIRECTOR 40.00 X 110000 0 0 1328765 0 0 9 0 1 0 0 900000 2777942 1760536 5438478 9726 9726 27648 165892 -138244 -138244 -138244 2275333 232436 2042897 2042897 7352857 0 0 1914379 812506 812506 683764 370110 234327 79327 3980248 3780861 92154 107233 40426 35979 2830 1617 328563 292421 22999 13143 248580 221236 17401 9943 27000 27000 19632 19632 71002 47475 23527 294955 230226 23759 40970 608259 541237 50851 16171 57110 45687 2856 8567 33109 31454 1324 331 245871 208990 36881 TRAINING EXPENSES 80437 70784 8044 1609 PROVISION FOR BAD DEBT 536 536 7531998 6736134 516953 278911 1033625 1544481 357089 279770 91647 113252 755894 633467 94448 122427 1268870 1201933 2845679 3261863 144045 752227 72577 229528 674243 381545 890865 1363300 X 1360187 1165866 594627 732697 1954814 1898563 2845679 3261863 -179141 122890 0 X X 0 1 X 1 0 X 6355582 5897665 6432987 7188800 5438479 31313513 6355582 5897665 6432987 7188800 5438479 31313513 73535 31239978 9726 9726 31323239 8042 0.99730 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 755894 633467 122427 122427 BENEFICIAL INTEREST IN SPLIT-INTEREST TRUST 1035437 457F ASSETS 87413 RIGHT OF USE ASSET 78805 OTHER ASSETS 278 1201933 OTHER LIABILITIES 302740 LEASE LIABILITY 78805 381545 X 7708183 122890 122890 7585293 -232436 -232436 7352857 7764434 232436 232436 7531998 0 7531998 PART X, LINE 2: 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -232,436. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 232,436. JACOB'S LADDER 787261 787261 3200 CHAPTER LUNCHEON 601749 601749 3868 14 886323 886323 5064 220304 2275333 2275333 5064 227372 232436 2042897 1 ADOPTION AND FOSTER CARE SERVICES 732 812506 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 264424 0 0 0 0 0 0 0 0 0 264424 0 0 0 WENDY JENKINS CHIEF OPERATING OFFICER 264341 0 0 0 0 0 0 0 0 0 264341 0 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 155000 0 0 0 0 0 0 0 0 0 155000 0 0 0 PART I, LINE 4B JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO") 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 2 DENISE SIMON AND DR. RONALD SIMON HAVE A FAMILY RELATIONSHIP. 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 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 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) 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 JAFCO CHILDREN'S ABILITY CENTER INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 454903635 FAMILY SUPPORT SERVICES FL 501(C)(3) LINE 7 JAFCO CHILDREN'S FOUNDATION INC 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0