Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $206,496

• 1d · Related organizations

  $1,208,102

• 1e · Government grants (contributions)

  $3,556,024

• 1f · All other contributions, gifts and grants

  $2,218,178

• 3 · Investment income

  total $22 · excluded $22

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

  securities $127,665

• 7c · Gain or loss

  securities -$127,665

• 7d · Net gain or loss

  total -$127,665 · excluded -$127,665

• 8a · Fundraising events: gross income

  $1,542,281

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

  $206,496

• 8b · Fundraising events: direct expenses

  $239,527

• 8c · Net income from fundraising events

  total $1,302,754 · excluded $1,302,754

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $820,940 · program services $820,940

• 5 · Compensation of officers, directors and key employees

  total $829,867 · program services $829,867

• 7 · Other salaries and wages

  total $3,602,557 · program services $2,760,397 · management and general $443,242 · fundraising $398,918

• 8 · Pension plan contributions

  total $37,295 · program services $30,209 · management and general $3,730 · fundraising $3,356

• 9 · Other employee benefits

  total $317,695 · program services $257,333 · management and general $31,769 · fundraising $28,593

• 10 · Payroll taxes

  total $147,177 · program services $119,213 · management and general $14,718 · fundraising $13,246

• 11b · Fees: legal

  total $2,156 · program services $2,156

• 11c · Fees: accounting

  total $28,750 · program services $28,750

• 11g · Fees: other

  total $58,640 · program services $40,731 · management and general $17,909

• 13 · Office expenses

  total $236,652 · program services $172,148 · management and general $18,736 · fundraising $45,768

• 16 · Occupancy

  total $545,205 · program services $441,732 · management and general $53,140 · fundraising $50,333

• 17 · Travel

  total $59,317 · program services $47,454 · management and general $2,965 · fundraising $8,898

• 22 · Depreciation, depletion and amortization

  total $24,145 · program services $20,282 · management and general $966 · fundraising $2,897

• 23 · Insurance

  total $191,144 · program services $152,915 · management and general $38,229

• 24a · Other expenses: TRAINING EXPENSES

  total $109,201 · program services $87,361 · management and general $10,920 · fundraising $10,920

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,047,285 · end of year $1,033,625

• 3 · Pledges and grants receivable

  beginning of year $339,764 · end of year $357,089

• 9 · Prepaid expenses and deferred charges

  beginning of year $50,790 · end of year $91,647

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

  $694,807

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

  $600,359

• 10c · Land, buildings and equipment, net

  beginning of year $20,711 · end of year $94,448

• 15 · Other assets

  beginning of year $1,561,949 · end of year $1,268,870

• 17 · Accounts payable and accrued expenses

  beginning of year $453,503 · end of year $144,045

• 19 · Deferred revenue

  beginning of year $223,978 · end of year $72,577

• 24 · Unsecured notes and loans payable

  beginning of year $750,000

• 25 · Other liabilities

  beginning of year $722,826 · end of year $674,243

• 27 · Net assets without donor restrictions

  beginning of year $31,069 · end of year $1,360,187

• 28 · Net assets with donor restrictions

  beginning of year $839,123 · end of year $594,627

The filer's explanations (Part III)

PART I, LINE 4B

JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC. ("JAFCO") OFFERS A NONQUALIFIED EXECUTIVE RETIREMENT BENEFIT THROUGH A 457(F) AGREEMENT. DURING 2022, THERE WERE NO CONTRIBUTIONS INTO THE PLAN ON BEHALF OF THE CEO OR COO.