2025-10-06T14:45:46+00:00 2024-12-31 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 464021099 Jewish Adoption and Family Care Options Inc JEWI 6105251040 4200 N University Drive Sunrise FL 33351 MAHER MALAK CHIEF FINANCIAL OFFICER 6105251040 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 4051294 false X WWW.JAFCO.ORG X 2013 PA TO PROVIDE CARE TO ABUSED, NEGLECTED, AND SPECIAL NEEDS CHILDREN IN THE COMMUNITY. 14 14 7 14 0 775931 3650806 6913 2654 1398 3113 300341 349843 1084583 4006416 12135 8848 0 0 739088 854603 0 0 55044 241236 363711 992459 1227162 92124 2779254 610523 3299931 171964 82118 438559 3217813 JEWISH ADOPTION AND FAMILY CARE OPTIONS, 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 1097903 8848 2654 JEWISH ADOPTION AND FAMILY CARE OPTIONS, INC. PROVIDES FOSTER CARE AND ADOPTION SERVICES IN THE GREATER PHILADELPHIA AREA. THE ORIGANIZATION PROVIDES AN ENTIRE CONTINUUM OF PROGRAMS AND SERVICES FOR AT-RISK CHILDREN AND THOSE WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES INCLUDING: FAMILY PRESERVATION/CASE MANAGEMENT SERVICES FOR AT RISK CHILDREN AND FAMILIES, IN HOME SUPPORT SERVICES, 24-HOUR ON-CALL CRISIS SUPPORT FOR FAMILIES, SUPERVISED VISITATION AS ORDERED BY THE COURT, SUPPORT GROUPS FOR PARENTS AND SIBLINGS OF CHILDREN WITH DEVELOPMENTAL DISABILITIES, AND SOCIAL AND LIFE SKILLS TRAINING FOR CHILDREN WITH DEVELOPMENTAL DISABILITIES. DURING THE CURRENT YEAR, THE ORGANIZATION SERVED 161 INDIVIDUALS. 1097903 true true false false false false false false false false true false false false 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 20 0 true 7 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 true true true true true true true true true false false false FL X MAHER MALAK 9547497230 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 LINDA BRODIE CHAIR 1.0 1.0 X X 0 0 0 MARK TAPLINGER VICE CHAIR/TREASURER 1.0 0 X X 0 0 0 MICHAEL SIMON SECRETARY 1.0 0 X X 0 0 0 ALAN CASNOFF DIRECTOR 1.0 0 X 0 0 0 AMY CHIPETZ DIRECTOR 1.0 0 X 0 0 0 BRETT SANDLER DIRECTOR 1.0 0 X 0 0 0 DAVID COHEN DIRECTOR 1.0 0 X 0 0 0 DAVID LEVY DIRECTOR 1.0 0 X 0 0 0 DEBBIE CASNOFF DIRECTOR 1.0 0 X 0 0 0 LARRY ROBINSON DIRECTOR 1.0 1.0 X 0 0 0 MARC ABRAMS DIRECTOR 1.0 1.0 X 0 0 0 MICHAEL GOLDBERG DIRECTOR 1.0 0 X 0 0 0 RANA BELL DIRECTOR 1.0 0 X 0 0 0 SUSAN AUERBACH DIRECTOR 1.0 1.0 X 0 0 0 JILL LAPENSOHN EXECUTIVE DIRECTOR 40.0 0 X 169276 0 12204 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 REBECCA SALUS HODGE DIRECTOR OF GRANTS 40.0 0 X 114305 0 10197 283581 433300 48294 2 false true false 0 3031746 26010 593050 3650806 CLIENT FEES 624100 2654 2654 0 0 0 0 2654 3113 3113 0 0 0 0 394721 44878 349843 349843 0 0 0 0 0 4006416 2654 0 352956 8848 8848 169276 169276 540417 443256 51487 45674 5387 4649 391 347 80378 69374 5831 5173 59145 51048 4291 3806 63894 63894 9856 9856 72232 72232 0 0 31137 19100 12037 136867 136867 10478 10478 4440 4218 178 44 23256 23256 EMPLOYEE EXPENSES 11551 11551 0 0 0 0 1227162 1097903 74215 55044 439946 338078 0 0 0 0 36227 20569 2926507 10009 9192 2916498 0 0 125158 24786 610523 3299931 46806 20591 0 180 0 0 125158 61347 171964 82118 X 438559 3217813 438559 3217813 610523 3299931 2779254 0 X X false true true false X 481367 364255 539950 775931 3650806 5812309 0 0 481367 364255 539950 775931 3650806 5812309 1084635 4727674 1398 3113 4511 0 0 42474 0 0 349843 392317 6209137 14817 0.76141 0.59260 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - , COLUMN B - 42474.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 42474.0; DESCRIPTION - NET FUNDRAISING INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 349843.0, COLUMN F - 349843.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2911746 2911746 14761 10009 4752 2916498 Federal Income Taxes LEASE LIABILITY 32079 DUE TO AFFILIATES 29268 61347 X 4054023 0 0 4054023 -47607 -47607 4006416 1274769 47607 47607 1227162 0 0 1227162 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote JEWISH ADOPTION AND FAMILY 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 EXPENSE - -47607 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSE - 47607 NE GOLF CLASSIC 96453 96453 SPRING INTO SUMMER 98548 98548 6722 14 199720 199720 38156 394721 394721 44878 44878 349843 true FAMILY AND CHILD CARE ASSISTANCE 8848 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 JILL LAPENSOHN EXECUTIVE DIRECTOR 169276 0 0 0 0 0 0 0 12204 0 181480 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 3 Arrangement used to establish the top management official's compensation THE EXEUCTIVE DIRECTOR OF JEWISH ADOPTION AND FAMILY CARE OPTIONS, INC.'S COMPENSATION IS ESTABLISHED BY APPROVAL OF THE BOARD AND THE CEO. JEWISH ADOPTION AND FAMILY CARE OPTIONS, 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. 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 DIRECTORS 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 DIRECTORS 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 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 false false false true false false false false false false false false false false false true false false false false