2026-08-31T17:05:56+00:00 2025-12-31 440160260 FORVIS MAZARS LLP 120 E PALMETTO PARK ROAD SUITE 403 BOCA RATON FL 33432 990 2025-01-01 200898587 JEWISH ADOPTION AND FOSTER CARE OPTIONS INC JEWI 9547497230 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 MAHER MALAK CHIEF FINANCIAL OFFICER 9547497031 2026-08-31 true APRIL ARNOLD P01559426 5612991820 2026-11-15 2025 JUSTIN KOHLHAGEN 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 9428563 false X WWW.JAFCO.ORG X 1992 FL TO SERVE ABUSED AND NEGLECTED CHILDREN IN SOUTH FLORIDA. 22 22 91 58 0 5661077 7485246 8180 20062 -109690 -114978 2111440 836144 7671007 8226474 818479 0 0 0 5017116 5245907 0 0 321396 1583993 2495105 7419588 7741012 251419 485462 3458332 4006682 1232143 1194692 2226189 2811990 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 6797654 0 20062 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 953 INDIVIDUALS. 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 (CONTINUED ON SCHEDULE O) 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 6797654 true true false false false false false false false false true false false true true true false true false false false false false false true false false false false true false false false false false false false false false false false false false false false true false false false false true 122 0 true 91 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 DARA BERGER SECRETARY 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 DENISE SIMON DIRECTOR 1.0 0 X 0 0 0 DOUGLAS MEADE 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 TAMI ISENBERG 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 198764 0 22457 MATTHEW C LEVIN CHIEF EXECUTIVE OFFICER (BEG. 07/2025) 10.0 30.0 X 115092 0 0 ROBERT ETZKIN CHIEF EXECUTIVE OFFICER (THRU 02/2025 - 06/2025) 10.0 30.0 X 234808 0 4460 SARAH FRANCO CHIEF EXECUTIVE OFFICER (END. 01/2025) 10.0 30.0 X 41504 0 1709 WENDY JENKINS CHIEF OPERATING OFFICER 40.0 0 X 276621 0 18683 DAVID RUDOLPH DIRECTOR OF HUMAN RESOURCES 40.0 0 X 144522 0 14424 JANET EPSTEIN PHILANTHROPY DIRECTOR 40.0 0 X 158799 0 4596 SAILY LEON-TRUJILLO CONTROLLER 40.0 0 X 107287 0 29604 SHEA M PUCCI CLINICAL DIRECTOR 40.0 0 X 111711 0 11908 SHELLI GOLD DIR. OF DEVELOPMENT OPERATIONS 40.0 0 X 148799 0 13360 1537907 0 121201 9 false true false 0 1161195 1500000 2677523 2146528 7485246 CLIENT FEES 624100 20062 20062 0 0 0 0 20062 25497 25497 0 0 23742 164217 -140475 0 -140475 -140475 1874016 1161195 1037872 836144 836144 0 0 0 0 0 8226474 20062 0 721166 498166 419368 49520 29278 4112017 3461595 408755 241667 74708 62891 7426 4391 323727 272521 32180 19026 237289 199755 23588 13946 30607 24667 5940 27820 27820 55661 44859 10802 0 203580 203580 825100 783074 29374 12652 106209 106209 48780 47037 1307 436 196784 171534 25250 CLIENT LIVING AND RESIDENTIAL EXPENSES 899447 899447 TRAINING EXPENSES 90416 90416 BAD DEBT EXPENSE 10701 10701 0 0 0 0 7741012 6797654 621962 321396 1710773 2041515 242516 424645 67799 74000 0 0 0 0 102887 112531 891767 725820 203873 165947 0 0 1130484 1188044 3458332 4006682 694113 370176 374893 570619 0 0 163137 253897 1232143 1194692 X 1401310 1875878 824879 936112 2226189 2811990 3458332 4006682 485462 100339 0 X false true true false X 6432987 7188800 5438479 5661077 7485246 32206589 0 0 0 0 6432987 7188800 5438479 5661077 7485246 32206589 345698 31860891 9726 25705 25497 60928 0 0 0 0 0 2111440 836144 2947584 35215101 32184 0.90475 0.92243 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - NET FUNDRAISING INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 2111440.0, COLUMN E - 836144.0, COLUMN F - 2947584.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 891767 725820 165947 165947 BENEFICIAL INTEREST IN SPLIT-INTEREST TRUST 936112 457(F) ASSETS 109479 RIGHT OF USE ASSET 142175 OTHER ASSETS 278 DUE FROM AFFILIATES 1188044 FEDERAL INCOME TAXES OTHER LIABILITIES LEASE LIABILITY 142175 DUE TO RELATED PARTY 2243 457(F) LIABILITIES 109479 253897 X 0 0 0 0 0 0 0 0 0 0 0 0 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: JAFCO, THE FOUNDATION, THE ABILITY CENTER, AND FAMILYMATTERS HAVE BEEN RECOGNIZED BY THE IRS AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE IRC 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. HOWEVER, THE AGENCY IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. THE AGENCY FILES TAX RETURNS IN THE U.S FEDERAL JURISDICTION. GALA 541385 308358 233027 271593 MOTHER'S DAY LUNCHEON 322927 159404 163523 602 80346 34 2170899 693433 1477466 4625 680706 3035211 1161195 1874016 5227 1032645 1037872 836144 X false true false false false false false false false WENDY JENKINS CHIEF OPERATING OFFICER 276621 0 0 0 0 0 8309 0 10374 0 295304 0 0 0 ROBERT ETZKIN CHIEF EXECUTIVE OFFICER (THRU 02/2025 - 06/2025) 234808 0 0 0 0 0 0 0 4460 0 239268 0 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 198764 0 0 0 0 0 5536 0 16921 0 221221 0 0 0 JANET EPSTEIN PHILANTHROPY DIRECTOR 158799 0 0 0 0 0 4596 0 0 0 163395 0 0 0 SHELLI GOLD DIR. OF DEVELOPMENT OPERATIONS 148799 0 0 0 0 0 4547 0 8813 0 162159 0 0 0 DAVID RUDOLPH DIRECTOR OF HUMAN RESOURCES 144522 0 0 0 0 0 4439 0 9985 0 158946 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. THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED PLAN AND RECEIVED THE FOLLOWING AMOUNTS THAT WERE VESTED DURING THE 2025 CALENDAR YEAR: SARAH FRANCO - $0 MATTHEW LEVIN - $0 ROBERT ETZKIN - $0 WENDY JENKINS - $0 FORM 990, PART III, LINE 4A DESCRIPTION OF PROGRAM SERVICES 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 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 JAFCO BOARD MEMBERS AND OFFICERS, MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS, EMPLOYEES, AND ANY OTHER INDIVIDUAL WHO HAS SUBSTANTIAL RESPONSIBILITY FOR OR AUTHORITY OVER JAFCO'S OPERATIONS, FINANCES, PROGRAMS, CONTRACTING, OR DECISION MAKING, AS DESIGNATED BY THE BOARD OF TRUSTEES (COVERED 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 COVERED MEMBERS 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. THE EXECUTIVE COMMITTEE SHALL REVIEW DISCLOSED CONFLICTS AND DETERMINE THE APPROPRIATE COURSE OF ACTION. POSSIBLE RESOLUTIONS MAY INCLUDE: RECUSAL FROM DISCUSSIONS, DECISIONS, OR VOTES; REASSIGNMENT OF RESPONSIBILITIES; TERMINATION OR MODIFICATION OF A CONTRACTUAL RELATIONSHIP; RESIGNATION FROM A BOARD, COMMITTEE, VOLUNTEER, OR STAFF POSITION; OR ANY OTHER ACTION DEEMED NECESSARY TO PROTECT THE INTERESTS OF JAFCO. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE CEO'S COMPENSATION IS DETERMINED BY AND PAID FOR BY JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. (JAFCO VILLAGE). THE EXECUTIVE COMMITTEE OF THE JAFCO VILLAGE BOARD MEETS ANNUALLY TO REVIEW AND APPROVE THE COMPENSATION OF THE PRESIDENT AND CEO. THE EXECUTIVE COMMITTEE'S REVIEW OF CEO COMPENSATION INCLUDES INFORMATION PROVIDED IN THE MOST RECENT EXTERNAL COMPENSATION REVIEW. 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. 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