Civic Intelligence

Jafco Children'S Foundation Inc

EIN 65-0334267 • 501(c)3 • Sunrise, FL

Profile

The filing organization's mission is to provide sustained funding for jewish adoption & foster care options, inc. And jafco children's ability center, inc., related 501(c)(3) organizations serving abused, neglected, and special needs children and their families.

4200 N University DriveSunrise, FL 33351

www.jafco.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

7th percentile

0.01x

Higher debt load relative to revenue than 7% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

7.1%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

54%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$57,962,492

Up $3,854,524 (+7.1%) from 2023

Liabilities

Down

$115,643

Down $232,473 (-67%) from 2023

Net Assets

Up

$57,846,849

Up $4,086,997 (+7.6%) from 2023

Revenue

Up

$10,028,635

Up $3,511,549 (+54%) from 2023

Expenses

Up

$6,684,642

Up $2,817,835 (+73%) from 2023

Net Income

Up

$3,343,993

Up $693,714 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2011: $25,036,384Liabilities 2011: $0Net Assets 2011: $25,036,3842011Assets 2012: $26,143,325Liabilities 2012: $1,674,195Net Assets 2012: $24,469,1302012Assets 2013: $30,639,857Liabilities 2013: $2,000,000Net Assets 2013: $28,639,8572013Assets 2014: $32,251,542Liabilities 2014: $2,070,000Net Assets 2014: $30,181,5422014Assets 2015: $33,770,472Liabilities 2015: $1,519,693Net Assets 2015: $32,250,7792015Assets 2016: $33,284,352Liabilities 2016: $503,107Net Assets 2016: $32,781,2452016Assets 2017: $32,714,038Liabilities 2017: $5,221Net Assets 2017: $32,708,8172017Assets 2018: $36,463,841Liabilities 2018: $0Net Assets 2018: $36,463,8412018Assets 2019: $39,777,658Liabilities 2019: $7,199Net Assets 2019: $39,770,4592019Assets 2020: $44,404,216Liabilities 2020: $82,326Net Assets 2020: $44,321,8902020Assets 2021: $47,146,558Liabilities 2021: $81,867Net Assets 2021: $47,064,6912021Assets 2022: $49,330,714Liabilities 2022: $101,256Net Assets 2022: $49,229,4582022Assets 2023: $54,107,968Liabilities 2023: $348,116Net Assets 2023: $53,759,8522023Assets 2024: $57,962,492Liabilities 2024: $115,643Net Assets 2024: $57,846,8492024

Highlighted filing

2024

Assets$57,962,492
Liabilities$115,643
Net Assets$57,846,849

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,771,654Expenses 2011: $1,596,157Net Income 2011: $2,175,4972011Revenue 2012: $2,547,202Expenses 2012: $1,440,261Net Income 2012: $1,106,9412012Revenue 2013: $3,906,977Expenses 2013: $1,410,447Net Income 2013: $2,496,5302013Revenue 2014: $3,231,764Expenses 2014: $1,690,084Net Income 2014: $1,541,6802014Revenue 2015: $5,038,138Expenses 2015: $2,968,901Net Income 2015: $2,069,2372015Revenue 2016: $2,976,052Expenses 2016: $2,445,586Net Income 2016: $530,4662016Revenue 2017: $3,140,997Expenses 2017: $3,213,425Net Income 2017: -$72,4282017Revenue 2018: $6,983,965Expenses 2018: $3,228,944Net Income 2018: $3,755,0212018Revenue 2019: $6,529,318Expenses 2019: $3,222,701Net Income 2019: $3,306,6172019Revenue 2020: $7,293,911Expenses 2020: $3,260,683Net Income 2020: $4,033,2282020Revenue 2021: $4,528,820Expenses 2021: $1,586,709Net Income 2021: $2,942,1112021Revenue 2022: $8,203,550Expenses 2022: $2,989,619Net Income 2022: $5,213,9312022Revenue 2023: $6,517,086Expenses 2023: $3,866,807Net Income 2023: $2,650,2792023Revenue 2024: $10,028,635Expenses 2024: $6,684,642Net Income 2024: $3,343,9932024

Highlighted filing

2024

Revenue$10,028,635
Expenses$6,684,642
Net Income$3,343,993

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$58.0$0.12$57.8$10.0$6.68$3.34
2023Detailed filing. Detailed filing data is available for this year.$54.1$0.35$53.8$6.52$3.87$2.65
2022Detailed filing. Detailed filing data is available for this year.$49.3$0.10$49.2$8.20$2.99$5.21
2021Detailed filing. Detailed filing data is available for this year.$47.1$0.08$47.1$4.53$1.59$2.94
2020Detailed filing. Detailed filing data is available for this year.$44.4$0.08$44.3$7.29$3.26$4.03
2019Detailed filing. Detailed filing data is available for this year.$39.8$0.01$39.8$6.53$3.22$3.31
2018Detailed filing. Detailed filing data is available for this year.$36.5$0.00$36.5$6.98$3.23$3.76
2017Detailed filing. Detailed filing data is available for this year.$32.7$0.01$32.7$3.14$3.21$0.07
2016Detailed filing. Detailed filing data is available for this year.$33.3$0.50$32.8$2.98$2.45$0.53
2015Detailed filing. Detailed filing data is available for this year.$33.8$1.52$32.3$5.04$2.97$2.07
2014Detailed filing. Detailed filing data is available for this year.$32.3$2.07$30.2$3.23$1.69$1.54
2013Detailed filing. Detailed filing data is available for this year.$30.6$2.00$28.6$3.91$1.41$2.50
2012Summary only. Only limited summary data is available for this year.$26.1$1.67$24.5$2.55$1.44$1.11
2011Summary only. Only limited summary data is available for this year.$25.0$0.00$25.0$3.77$1.60$2.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 6, 2025
Return Version
2024v5.1
Gross Receipts
$10,028,635
Mission and Program Overview

Mission

The filing organization's mission is to provide sustained funding for jewish adoption & foster care options, inc. And jafco children's ability center, inc., related 501(c)(3) organizations serving abused, neglected, and special needs children and their families.

To provide sustained funding for the development of jafco and related social service agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$22,755,044-
Land, Buildings, and Equipment, Net$18,932,358$20,418,707▲ $1,486,349
Pledges and Grants Receivable$8,164,691$9,128,278▲ $963,587
Cash and Non-Interest-Bearing Accounts$3,948,836$4,099,848▲ $151,012
Investments Other Securities$22,563,171$1,206,398▼ $21,356,773
Prepaid Expenses and Deferred Charges$38,115$99,971▲ $61,856
Accounts Receivable$0$3,000▲ $3,000
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$54,107,968$57,962,492▲ $3,854,524
Other Assets Total$460,797$251,246▼ $209,551
Liabilities
Other Liabilities$59,835$76,416▲ $16,581
Accounts Payable and Accrued Expenses$288,281$39,227▼ $249,054
Total Liabilities$348,116$115,643▼ $232,473
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$40,874,862$43,357,037▲ $2,482,175
Net Assets With Donor Restrictions$12,884,990$14,489,812▲ $1,604,822
Total Net Assets Fund Balance$53,759,852$57,846,849▲ $4,086,997
Total Liabilities and Net Assets / Fund Balance$54,107,968$57,962,492▲ $3,854,524

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,942,519$6,015,055$18,957,574
Equipment$4,988,338$2,259,639$7,247,977
Land$2,487,850-$2,487,850

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,534,547$250,000▲ $36,990-$4,821,537
2023$4,117,541$246,872▲ $170,134-$4,534,547
2022$4,040,539$240,514▼ $163,512-$4,117,541
2021$3,733,083$279,700▲ $27,756-$4,040,539
2020$1,190,639$2,209,714▲ $332,730-$3,733,083
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stuart RaderPast Chair
Larry RobinsonPresident
Marci LangleyVice President
Amy SylvetskyDirector
Bill KushnerDirector
Dr Ronald SimonDirector
Ed WengerDirector
Jordyn SalinasDirector
Kenneth FisherDirector
Linda BrodieDirector
Maurice D Plough JrDirector
Randi WinterDirector
Richard AllenDirector
Steven WeissDirector
Stewart GreenbergDirector
Sarah FrancoChief Executive Officer
Maher MalakChief Financial Officer
Laurence HerrupTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,451,934
Program Service Revenue
$0
Investment Income
$1,576,701
Other Revenue
$0
All Other Contributions
$8,451,934
Change in Net Assets
$3,343,993

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,912,368
Revenue Not Reported on Financial Statements
$116,267
Revenue Not Reported on Form 990
$743,004
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$10,655,372
Total Revenue per Form 990
$10,028,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,861,746
Other Expenses$1,822,896
Total Fundraising Expense$187,411
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,861,746--$4,861,746
Depreciation Depletion$839,827$35,361$8,840$884,028
Fees for Services Other$204,756$104,751$0$309,507
Insurance$213,873$19,986-$233,859
Fees for Service Investment Mgmnt Fees-$116,267-$116,267
Office Expenses$28,681$30,704-$59,385
Occupancy$12,899$1,205-$14,104
Fees for Services Accounting$9,138$4,675-$13,813
Other Expenses$7,377$5,848$178,571$13,225
Travel$137--$137
Total Functional Expenses$6,178,434$318,797$187,411$6,684,642

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,684,642
Expenses per Audited Statements$6,568,375
Total Expenses per Audited Statements$6,568,375
Expenses Not Reported on Financial Statements$116,267
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Adoption and Family Care Options IncSunrise, FL501(c)(3)General Support$3,031,746
Jewish Adoption and Foster Care Options INCSunrise, FL501(c)(3)General Support$1,000,000
CHILDREN'S ABILITY CENTER INCSunrise, FL501(c)(3)General Support$830,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$52,338
Annuity$24,078
Due to Affiliates-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Board 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 board of trustees 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.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The board of trustees of jewish adoption and foster care options, inc., a related tax-exempt organization, determines the compensation of the top management officials.

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.

Filing and Contact Details

Filer

Filer Name
JAFCO Children's Foundation Inc
EIN
65-0334267
Phone
9543158680
Address
4200 N University Drive, Sunrise, FL 33351

Signing Officer

Name
Maher Malak
Title
Cheif Financial Officer
Phone
9543157031
Signed
2025-10-06
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Fl
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
16

Preparer

Firm
Forvis Mazars LLP
Address
255 South Orange Avenue Suite 600, Orlando, FL 32801
Preparer
Harry Harp
Phone
4077405400
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Change in npv of pledges - 3635;

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

The organization has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowments while seeking to maintain the purchasing power of the endowment assets. Endowment assets include assets of donor-restricted funds that the organization must hold in perpetuity. The organization disburses funds as needed within the guidelines of the endowments. Over the long-term, the organization expects the current spending policy to allow its endowments to grow. This is consistent with the organization's objective to maintain the purchasing power of the endowment assets as well as to provide additional real growth through new gifts and investment return.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Jafco children's foundation, inc. Is included in combined financial statements with jewish adoption and foster care options, inc., et al. The combined financial statements contain the following footnote: the agency has been recognized by the irs as a tax-exempt organization under section 501(c)(3) of the internal revenue code 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.

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Change in npv of pledges - 3635

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IRS990/Form990PartVIISectionAGrp/PersonNm16MAHER MALAK
IRS990/Form990PartVIISectionAGrp/PersonNm17SARAH FRANCO
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