Civic Intelligence

Jafco Children'S Ability Center Inc

990 • Fiscal year 2015 • EIN 45-4903635

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 26, 2016

4200 N University DriveSunrise, FL 33351

(954) 749-7230

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

37th percentile

0.06x

Higher debt load relative to revenue than 37% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

73rd percentile

14%

Higher net margin than 73% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

68th percentile

6.8%

Faster asset growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

97th percentile

197%

Faster revenue growth than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$362,568

Up $23,212 (+6.8%) from 2014

Net Assets

Up

$252,797

Up $271,741 (+1434%) from 2014

Liabilities

Down

$109,771

Down $248,529 (-69%) from 2014

Revenue

Up

$1,989,953

Up $1,320,991 (+197%) from 2014

Expenses

Up

$1,718,212

Up $980,488 (+133%) from 2014

Net Income

Up

$271,741

Up $340,503 (+495%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2012: $2,440Liabilities 2012: $0Net Assets 2012: $2,4402012Assets 2013: $399,818Liabilities 2013: $350,000Net Assets 2013: $49,8182013Assets 2014: $339,356Liabilities 2014: $358,300Net Assets 2014: -$18,9442014Assets 2015: $362,568Liabilities 2015: $109,771Net Assets 2015: $252,7972015Assets 2016: $544,698Liabilities 2016: $16,867Net Assets 2016: $527,8312016Assets 2017: $366,572Liabilities 2017: $10,040Net Assets 2017: $356,5322017Assets 2018: $411,892Liabilities 2018: $27,886Net Assets 2018: $384,0062018Assets 2019: $602,819Liabilities 2019: $166,477Net Assets 2019: $436,3422019Assets 2020: $1,157,130Liabilities 2020: $43,282Net Assets 2020: $1,113,8482020Assets 2021: $1,424,626Liabilities 2021: $61,970Net Assets 2021: $1,362,6562021Assets 2022: $862,396Liabilities 2022: $93,845Net Assets 2022: $768,5512022Assets 2023: $1,115,452Liabilities 2023: $481,791Net Assets 2023: $633,6612023Assets 2024: $1,712,973Liabilities 2024: $260,486Net Assets 2024: $1,452,4872024

Highlighted filing

2015

Assets$362,568
Liabilities$109,771
Net Assets$252,797

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,500Expenses 2012: $60Net Income 2012: $2,4402012Revenue 2013: $73,058Expenses 2013: $25,680Net Income 2013: $47,3782013Revenue 2014: $668,962Expenses 2014: $737,724Net Income 2014: -$68,7622014Revenue 2015: $1,989,953Expenses 2015: $1,718,212Net Income 2015: $271,7412015Revenue 2016: $2,389,795Expenses 2016: $2,114,761Net Income 2016: $275,0342016Revenue 2017: $2,582,880Expenses 2017: $2,754,179Net Income 2017: -$171,2992017Revenue 2018: $3,499,738Expenses 2018: $3,472,264Net Income 2018: $27,4742018Revenue 2019: $4,080,529Expenses 2019: $4,028,195Net Income 2019: $52,3342019Revenue 2020: $4,593,973Expenses 2020: $3,916,467Net Income 2020: $677,5062020Revenue 2021: $4,396,400Expenses 2021: $4,147,592Net Income 2021: $248,8082021Revenue 2022: $4,278,105Expenses 2022: $4,872,210Net Income 2022: -$594,1052022Revenue 2023: $5,407,653Expenses 2023: $5,542,543Net Income 2023: -$134,8902023Revenue 2024: $6,477,717Expenses 2024: $5,658,891Net Income 2024: $818,8262024

Highlighted filing

2015

Revenue$1,989,953
Expenses$1,718,212
Net Income$271,741
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 26, 2016
Return Version
2015v2.1
Gross Receipts
$1,989,953
Mission and Program Overview

Mission

To provide assistance to special needs children and their families providing respite care, state-of-the-art treatment, support, research and education for parents, siblings and professionals in the community relating to the care of children with developmental disabilities. Provide temporary shelter or foster care placement for a child with a developmental disability who is at-risk.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$328,696$284,045▼ $44,651
Pledges and Grants Receivable-$58,869-
Prepaid Expenses and Deferred Charges$5,546$13,900▲ $8,354
Total Assets$339,356$362,568▲ $23,212
Other Assets Total$5,114$5,754▲ $640
Liabilities
Other Liabilities$300,000--
Deferred Revenue$58,300$102,315▲ $44,015
Accounts Payable and Accrued Expenses-$7,456-
Total Liabilities$358,300$109,771▼ $248,529
Net Assets / Fund Balance
Unrestricted Net Assets$-18,944$252,797▲ $271,741
Total Net Assets Fund Balance$-18,944$252,797▲ $271,741
Total Liabilities and Net Assets / Fund Balance$339,356$362,568▲ $23,212
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,604,868
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$385,085
All Other Contributions
$1,015,575
Change in Net Assets
$271,741

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,989,953
Total Revenue per Audited Statements
$1,989,953
Total Revenue per Form 990
$1,989,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,205,266
Other Expenses$512,946
Total Fundraising Expense$298,381
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$838,524$103,521$93,169$1,035,214
Payroll Taxes$79,282$9,788$8,809$97,879
Occupancy$62,773$7,847$7,847$78,467
Other Employee Benefits$56,785$7,010$6,309$70,104
All Other Expenses$50,045$927$7,643$58,615
Insurance$27,522$6,880-$34,402
Other Expenses$25,914$6,479$17,248$32,393
Travel$3,384$212$635$4,231
Fees for Services Accounting$3,344$836-$4,180
Pension Plan Contributions$1,676$207$186$2,069
Total Functional Expenses$1,266,542$153,289$298,381$1,718,212

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,718,212
Total Expenses per Audited Statements$1,718,212
Total Expenses per Form 990$1,718,212
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$385,085
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Fundrai$385,085$385,085-$385,085
Total Events$385,085$385,085-$385,085
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

X x the board of trustees determines executive director or top management officals compensation.

Form 990, Page 6, Part VI, Line 15B

X x the board of trustees determines officers or key employees compensation. X x

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Jafco Ability Center Inc
EIN
45-4903635
Phone
9547497230
Address
4200 N UNIVERSITY DRIVE, SUNRISE, FL 33351

Signing Officer

Name
Sarah Franco
Title
Executive Director
Phone
9547497230
Signed
2016-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Franco
Formed
2012
Legal Domicile
Fl
Voting Board Members
17
Independent Board Members
17
Employees
63

Preparer

Firm
ARIE A TAYKAN & COMPANY CPA'S
Address
7880 N UNIVERSITY DRIVE SUITE 201, TAMARAC, FL 33321-2124
Preparer
Arie a Taykan
Phone
9547229251
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide assistance to special needs children and their families providing respite care, state-of-the-art treatment, support, research and education for parents, siblings and professionals in the community relating to the care of children with developmental disabilities. Provide temporary shelter or foster care placement for a child with a developmental disability who is at-risk.

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IRS990/PensionPlanContributionsGrp/FundraisingAmt0186
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013900
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IRS990/PYOtherExpensesAmt0190898
IRS990/PYRevenuesLessExpensesAmt0-68762
IRS990/PYSalariesCompEmpBnftPaidAmt0546826
IRS990/PYTotalExpensesAmt0737724
IRS990/PYTotalRevenueAmt0668962
IRS990/ReconcilationRevenueExpnssAmt0271741
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt073058
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02500
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0385085
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IRS990ScheduleD/RevenueSubtotalAmt01989953
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0385085
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0385085
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0385085
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0385085
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE ASSISTANCE TO SPECIAL NEEDS CHILDREN AND THEIR FAMILIES PROVIDING RESPITE CARE, STATE-OF-THE-ART TREATMENT, SUPPORT, RESEARCH AND EDUCATION FOR PARENTS, SIBLINGS AND PROFESSIONALS IN THE COMMUNITY RELATING TO THE CARE OF CHILDREN WITH DEVELOPMENTAL DISABILITIES. PROVIDE TEMPORARY SHELTER OR FOSTER CARE PLACEMENT FOR A CHILD WITH A DEVELOPMENTAL DISABILITY WHO IS AT-RISK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2X X THE BOARD OF TRUSTEES DETERMINES EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICALS COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3X X THE BOARD OF TRUSTEES DETERMINES OFFICERS OR KEY EMPLOYEES COMPENSATION. X X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0298381
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0153289
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01266542
IRS990/TotalFunctionalExpensesGrp/TotalAmt01718212
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0358300
IRS990/TotalLiabilitiesEOYAmt0109771
IRS990/TotalLiabilitiesGrp/BOYAmt0358300
IRS990/TotalLiabilitiesGrp/EOYAmt0109771
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-18944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0252797
IRS990/TotalProgramServiceExpensesAmt01266542
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01989953
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0339356
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0362568
IRS990/TravelGrp/FundraisingAmt0635
IRS990/TravelGrp/ManagementAndGeneralAmt0212
IRS990/TravelGrp/ProgramServicesAmt03384
IRS990/TravelGrp/TotalAmt04231
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-18944
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0252797
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0WWW.JAFCO.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH FRANCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09547497230
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAFCO ABILITY CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0JAFC
ReturnHeader/Filer/EIN0454903635
ReturnHeader/Filer/PhoneNum09547497230
ReturnHeader/Filer/USAddress/AddressLine1Txt04200 N UNIVERSITY DRIVE
ReturnHeader/Filer/USAddress/CityNm0SUNRISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033351
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650377289
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARIE A TAYKAN & COMPANY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07880 N UNIVERSITY DRIVE SUITE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TAMARAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0333212124
ReturnHeader/PreparerPersonGrp/PhoneNum09547229251
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARIE A TAYKAN
ReturnHeader/ReturnTs02016-08-09T07:57:12-05:00

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