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← JEWISH ADOPTION AND FOSTER CARE OPTIONS INC

Form 990 for tax year 2025

Filed by JEWISH ADOPTION AND FOSTER CARE OPTIONS INC.

Totals

Total revenue
$8,226,474
Total expenses
$7,741,012
Contributions and grants received
$7,485,246
Grants paid
$0
Program service revenue
$20,062
Investment income
-$114,978
Other revenue
$836,144
Total assets, end of year
$4,006,682
Total liabilities, end of year
$1,194,692
Net assets or fund balances, end of year
$2,811,990
Program services expenses (Part IX)
$6,797,654
Management and general expenses
$621,962
Fundraising expenses
$321,396
Program service expenses (Part III)
$6,797,654

Program services were 87.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $1,161,195

  • 1d · Related organizations

    $1,500,000

  • 1e · Government grants (contributions)

    $2,677,523

  • 1f · All other contributions, gifts and grants

    $2,146,528

  • 2a · Program service revenue: CLIENT FEES

    total $20,062 · related or exempt $20,062

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $25,497 · excluded $25,497

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $23,742

  • 7b · Less cost or other basis and sales expenses

    securities $164,217

  • 7c · Gain or loss

    securities -$140,475 · other assets $0

  • 7d · Net gain or loss

    total -$140,475 · excluded -$140,475

  • 8a · Fundraising events: gross income

    $1,874,016

  • 8a · Fundraising events: contributions included on line 1c

    $1,161,195

  • 8b · Fundraising events: direct expenses

    $1,037,872

  • 8c · Net income from fundraising events

    total $836,144 · excluded $836,144

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $498,166 · program services $419,368 · management and general $49,520 · fundraising $29,278

  • 7 · Other salaries and wages

    total $4,112,017 · program services $3,461,595 · management and general $408,755 · fundraising $241,667

  • 8 · Pension plan contributions

    total $74,708 · program services $62,891 · management and general $7,426 · fundraising $4,391

  • 9 · Other employee benefits

    total $323,727 · program services $272,521 · management and general $32,180 · fundraising $19,026

  • 10 · Payroll taxes

    total $237,289 · program services $199,755 · management and general $23,588 · fundraising $13,946

  • 11b · Fees: legal

    total $30,607 · program services $24,667 · management and general $5,940

  • 11c · Fees: accounting

    total $27,820 · management and general $27,820

  • 11g · Fees: other

    total $55,661 · program services $44,859 · management and general $10,802 · fundraising $0

  • 13 · Office expenses

    total $203,580 · program services $203,580

  • 16 · Occupancy

    total $825,100 · program services $783,074 · management and general $29,374 · fundraising $12,652

  • 17 · Travel

    total $106,209 · program services $106,209

  • 22 · Depreciation, depletion and amortization

    total $48,780 · program services $47,037 · management and general $1,307 · fundraising $436

  • 23 · Insurance

    total $196,784 · program services $171,534 · management and general $25,250

  • 24a · Other expenses: CLIENT LIVING AND RESIDENTIAL EXPENSES

    total $899,447 · program services $899,447

  • 24b · Other expenses: TRAINING EXPENSES

    total $90,416 · program services $90,416

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $10,701 · program services $10,701

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,710,773 · end of year $2,041,515

  • 3 · Pledges and grants receivable

    beginning of year $242,516 · end of year $424,645

  • 4 · Accounts receivable

    beginning of year $67,799 · end of year $74,000

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $102,887 · end of year $112,531

  • 10a · Land, buildings and equipment: cost or other basis

    $891,767

  • 10b · Land, buildings and equipment: accumulated depreciation

    $725,820

  • 10c · Land, buildings and equipment, net

    beginning of year $203,873 · end of year $165,947

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $1,130,484 · end of year $1,188,044

  • 17 · Accounts payable and accrued expenses

    beginning of year $694,113 · end of year $370,176

  • 19 · Deferred revenue

    beginning of year $374,893 · end of year $570,619

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $163,137 · end of year $253,897

  • 27 · Net assets without donor restrictions

    beginning of year $1,401,310 · end of year $1,875,878

  • 28 · Net assets with donor restrictions

    beginning of year $824,879 · end of year $936,112

Mission and programs · 2025

Mission

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.

Activities or mission (Part I)

TO SERVE ABUSED AND NEGLECTED CHILDREN IN SOUTH FLORIDA.

  • 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

    Expenses $6,797,654 · Revenue $20,062

As filed on the 2025 return.

Listed in Part VII

  • BARRY SYLVETSKY

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • DARA BERGER

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • DR RONALD SIMON

    PRESIDENT EMERITUS

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • RICHARD ALLEN

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • STEWART GREENBERG

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ABBEY KAPLAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ALLEN CHELMINSKY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DENISE SIMON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DOUGLAS MEADE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DR LISA SIROTA WEINER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • FRAN ZEITZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • HELENE WEICHOLZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JEFFERY SCHACKNOW

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JENNIFER DIEMAR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JUSTIN LEO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KEITH SINGER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MARA GOBER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MARSHA LEVY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MAURICE D PLOUGH JR

    PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • SHOLOM NEISTEIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • TAMI ISENBERG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • VICKI FREED

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MAHER MALAK

    CHIEF FINANCIAL OFFICER

    Total calculated
    $221,221
    From this org
    $198,764
    From related orgs
    $0
    Other
    $22,457
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $198,764
    Bonus
    $0
    Other
    $0
    Deferred
    $5,536
    Nontaxable benefits
    $16,921
    Filer's total
    $221,221

  • MATTHEW C LEVIN

    CHIEF EXECUTIVE OFFICER (BEG. 07/2025)

    Total calculated
    $115,092
    From this org
    $115,092
    From related orgs
    $0
    Other
    $0
    Hours/week
    10 + 30 related

  • ROBERT ETZKIN

    CHIEF EXECUTIVE OFFICER (THRU 02/2025 - 06/2025)

    Total calculated
    $239,268
    From this org
    $234,808
    From related orgs
    $0
    Other
    $4,460
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $234,808
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $4,460
    Filer's total
    $239,268

  • SARAH FRANCO

    CHIEF EXECUTIVE OFFICER (END. 01/2025)

    Total calculated
    $43,213
    From this org
    $41,504
    From related orgs
    $0
    Other
    $1,709
    Hours/week
    10 + 30 related

  • WENDY JENKINS

    CHIEF OPERATING OFFICER

    Total calculated
    $295,304
    From this org
    $276,621
    From related orgs
    $0
    Other
    $18,683
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $276,621
    Bonus
    $0
    Other
    $0
    Deferred
    $8,309
    Nontaxable benefits
    $10,374
    Filer's total
    $295,304

  • DAVID RUDOLPH

    DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $158,946
    From this org
    $144,522
    From related orgs
    $0
    Other
    $14,424
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,522
    Bonus
    $0
    Other
    $0
    Deferred
    $4,439
    Nontaxable benefits
    $9,985
    Filer's total
    $158,946

  • JANET EPSTEIN

    PHILANTHROPY DIRECTOR

    Total calculated
    $163,395
    From this org
    $158,799
    From related orgs
    $0
    Other
    $4,596
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,799
    Bonus
    $0
    Other
    $0
    Deferred
    $4,596
    Nontaxable benefits
    $0
    Filer's total
    $163,395

  • SAILY LEON-TRUJILLO

    CONTROLLER

    Total calculated
    $136,891
    From this org
    $107,287
    From related orgs
    $0
    Other
    $29,604
    Hours/week
    40

  • SHEA M PUCCI

    CLINICAL DIRECTOR

    Total calculated
    $123,619
    From this org
    $111,711
    From related orgs
    $0
    Other
    $11,908
    Hours/week
    40

  • SHELLI GOLD

    DIR. OF DEVELOPMENT OPERATIONS

    Total calculated
    $162,159
    From this org
    $148,799
    From related orgs
    $0
    Other
    $13,360
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,799
    Bonus
    $0
    Other
    $0
    Deferred
    $4,547
    Nontaxable benefits
    $8,813
    Filer's total
    $162,159

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
IRS schema version
2025v4.2
Source object
202602439349301545

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