2025-10-06T15:24:21+00:00 2024-12-31 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 454903635 JAFCO Children's Ability Center Inc JAFC 9543157033 5100 N Nob Hill Road Sunrise FL 33351 MAHER MALAK CHIEF FINANCIAL OFFICER 9543157031 2025-10-06 true true Harry Harp P00176471 4077405400 2025-09-18 2024 2025-03-06 01:10:19Z Matt Levin 5100 N Nob Hill Road Sunrise FL 33351 6541719 false X WWW.JAFCO.ORG X 2012 FL TO PROVIDE CARE TO ABUSED, NEGLECTED, AND SPECIAL NEEDS CHILDREN IN THE COMMUNITY. 14 14 87 14 0 4952746 5921681 88073 138016 4243 14781 362591 403239 5407653 6477717 200435 180371 0 4556675 4457434 0 40760 785433 1021086 5542543 5658891 -134890 818826 1115452 1712973 481791 260486 633661 1452487 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. false false 5574636 180371 238898 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 2024, THE ORGANIZATION SERVED 2,217 INDIVIDUALS. 5574636 true true false false false false false false false false true false false false false 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 37 0 true 87 true false false false false false false false false false false false false X 14 14 false false false false false true false true true false false false true true true true true true true false false false FL X MAHER MALAK 9543157031 5100 N NOB HILL ROAD SUNRISE FL 33351 AMY SYLVETSKY VICE CHAIR 1.0 1.0 X X 0 0 0 LAURIE RICH LEVINSON TREASURER 1.0 0 X X 0 0 0 MARC ABRAMS VICE CHAIR 1.0 1.0 X X 0 0 0 SUSAN AUERBACH SECRETARY 1.0 1.0 X X 0 0 0 DR RONALD SIMON DIRECTOR 1.0 2.0 X 0 0 0 JIM ORLEANS DIRECTOR 1.0 0 X 0 0 0 JOEL WOLFF DIRECTOR 1.0 0 X 0 0 0 LOUISE JACOWITZ ALLEN PAST PRESIDENT 1.0 0 X 0 0 0 MELISSA BARNHARDT IMMEDIATE PAST PRESIDENT 1.0 0 X 0 0 0 NICOLE LOPEZ-ALVAR DIRECTOR 1.0 0 X 0 0 0 PERRY ISENBERG DIRECTOR 1.0 0 X 0 0 0 SHARON GILBERT DIRECTOR 1.0 0 X 0 0 0 SHARON WENDER DIRECTOR 1.0 0 X 0 0 0 STEVE PRESSMAN DIRECTOR 1.0 0 X 0 0 0 JUSTIN A KOHLHAGEN EXECUTIVE DIRECTOR 40.0 0 X 137288 0 31959 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 MICHAEL J MORAN VENUE AND FACILITIES DIRECTOR 40.0 0 X 122784 0 9478 260072 433300 67330 2 false true false 0 830000 3739857 1351824 5921681 CLIENT FEES 624100 138016 138016 0 0 0 0 138016 14781 14781 111943 11061 100882 0 100882 100882 0 0 355298 52941 302357 302357 0 0 0 0 0 6477717 238898 0 317138 180371 180371 169248 169248 3738033 3681267 36693 20073 12103 11927 114 62 182197 179550 1711 936 355853 350683 3342 1828 28106 28106 12899 12899 0 0 52079 35622 16457 671168 670979 189 15852 15852 36153 34345 1446 362 136125 136125 EMPLOYEE EXPENSES 67662 67662 MISCELLANEOUS FUNDRAISING 1042 1042 0 0 0 0 5658891 5574636 43495 40760 467402 816627 456371 738786 0 0 0 0 34517 26221 272914 148514 155703 124400 0 0 1459 6939 1115452 1712973 273089 182213 8702 78273 0 0 200000 0 481791 260486 X 633661 1452487 633661 1452487 1115452 1712973 818826 0 X X false true true false X 4469623 4109944 4195406 4952746 5921681 23649400 0 0 4469623 4109944 4195406 4952746 5921681 23649400 18398 23631002 103119 14781 117900 4128 6330 10458 0 0 0 0 302357 302357 24080115 610929 0.98135 0.99482 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - FUNDRAISING NET INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 302357.0, COLUMN F - 302357.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 272914 148514 124400 124400 Federal Income Taxes DUE TO AFFILIATE 0 0 X 6541719 0 0 6541719 -64002 -64002 6477717 5722893 64002 64002 5658891 0 0 5658891 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EXPENSES - -52941 RENTAL EXPENSES - -11061 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNRAISING EXPENSES - 52941 RENTAL EXPENSES - 11061 IN MY SHOES 226637 226637 12302 VIRTUAL POKER TOURNAMENT 84828 84828 1380 11 43833 43833 39259 355298 355298 52941 52941 302357 true FAMILY AND CHILD CARE ASSITANCE 180371 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 0 264419 0 0 0 0 0 0 0 10197 0 274616 0 0 JUSTIN A KOHLHAGEN EXECUTIVE DIRECTOR 137288 0 0 0 0 0 0 0 31959 0 169247 0 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 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 7a Members or stockholders electing members of governing body THE FILING ORGANIZATION'S BOARD OF TRUSTEES IS SELECTED BY JAFCO CHILDREN'S FOUNDATION, INC., A RELATED TAX-EXEMPT ORGANIZATION. 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 XII, Line 2c Change of oversight process or selection process 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) 7 false 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 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 false false true false true false false false false false false false true false true true false false false