2026-08-31T17:38:20+00:00 2025-12-31 440160260 FORVIS MAZARS LLP 120 E PALMETTO PARK ROAD SUITE 403 BOCA RATON FL 33432 990 2025-01-01 464021099 JEWISH ADOPTION AND FAMILY CARE OPTIONS INC JEWI 6105251040 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 MAHER MALAK CHIEF FINANCIAL OFFICER 6105251040 2026-08-31 true APRIL ARNOLD P01559426 5612991820 2026-08-14 2025 JUSTIN KOHLHAGEN 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 5883913 false X WWW.JAFCO.ORG X 2013 PA TO PROVIDE CARE TO ABUSED, NEGLECTED, AND SPECIAL NEEDS CHILDREN IN THE COMMUNITY. 14 14 10 10 0 3650806 5411680 2654 3825 3113 1261 349843 212627 4006416 5629393 8848 0 0 0 854603 886362 0 0 45000 363711 320749 1227162 1207111 2779254 4422282 3299931 7684891 82118 44796 3217813 7640095 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 1078693 0 3825 JEWISH ADOPTION AND FAMILY CARE OPTIONS, INC. PROVIDES FOSTER CARE AND ADOPTION SERVICES IN THE GREATER PHILADELPHIA AREA. THE ORGANIZATION 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 199 INDIVIDUALS. 1078693 true true false false false false false false false false true false false false 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 16 0 true 10 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 161750 0 17924 MAHER MALAK CHIEF FINANCIAL OFFICER 10.0 30.0 X 0 198764 22457 MATTHEW C LEVIN CHIEF EXECUTIVE OFFICER (BEG. 07/2025) 10.0 30.0 X 0 115092 0 ROBERT ETZKIN CHIEF EXECUTIVE OFFICER (THRU 02/2025 - 06/2025) 10.0 30.0 X 0 234808 4460 SARAH FRANCO CHIEF EXECUTIVE OFFICER (END. 01/2025) 10.0 30.0 X 0 41504 1709 REBECCA SALUS HODGE DIRECTOR OF GRANTS 40.0 0 X 119142 0 11101 280892 590168 57651 2 false true false 0 172187 4742501 9548 487444 5411680 CLIENT FEES 624100 3825 3825 0 0 0 0 3825 1261 1261 0 0 0 0 467147 172187 254520 212627 212627 0 0 0 0 0 5629393 3825 0 213888 174613 174613 589135 502866 47494 38775 11882 10540 739 603 48821 43306 3036 2479 61911 54918 3850 3143 420 420 10958 10958 307 307 0 0 29242 12321 16921 139210 139210 16582 16582 77851 77851 22195 22195 EMPLOYEE EXPENSES 17166 17166 CLIENT LIVING AND RESIDENTIAL EXPENSES 6818 6818 0 0 0 0 1207111 1078693 83418 45000 338078 282666 0 0 0 0 20569 21077 7469008 87860 2916498 7381148 0 0 24786 0 3299931 7684891 20591 38401 180 981 0 0 61347 5414 82118 44796 X 3217813 7640095 3217813 7640095 3299931 7684891 4422282 0 X false true true false X 364255 539950 775931 3650806 5411680 10742622 0 0 0 0 364255 539950 775931 3650806 5411680 10742622 1196866 9545756 1398 3113 1261 5772 0 0 42474 0 0 349843 212627 604944 11353338 17742 0.84079 0.76141 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 42474.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 42474.0; DESCRIPTION - NET FUNDRAISING INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 349843.0, COLUMN E - 212627.0, COLUMN F - 562470.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7454247 77851 7376396 14761 10009 4752 7381148 FEDERAL INCOME TAXES LEASE LIABILITY DUE TO AFFILIATES 5414 5414 X 5648344 0 0 5648344 -18951 -18951 5629393 1226062 18951 18951 1207111 0 0 1207111 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: 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. NE GOLF CLASSIC 144217 84520 59697 51966 SPRING INTO SUMMER 54484 8850 45634 20776 15 440633 78817 361816 2290 179488 639334 172187 467147 2290 252230 254520 212627 X false true false false false false false false false ROBERT ETZKIN CHIEF EXECUTIVE OFFICER (THRU 02/2025 - 06/2025) 0 234808 0 0 0 0 0 0 0 4460 0 239268 0 0 MAHER MALAK CHIEF FINANCIAL OFFICER 0 198764 0 0 0 0 0 5536 0 16921 0 221221 0 0 JILL LAPENSOHN EXECUTIVE DIRECTOR 161750 0 0 0 0 0 5061 0 12863 0 179674 0 0 0 SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION THE EXECUTIVE 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. 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 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 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 ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS THE PRESIDENT AND CEO JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. (JAFCO VILLAGE), A RELATED TAX-EXEMPT ORGANIZATION. THE CEO'S COMPENSATION IS DETERMINED BY AND PAID FOR BY 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 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