2026-08-31T17:09:40+00:00 2025-12-31 440160260 FORVIS MAZARS LLP 120 E PALMETTO PARK ROAD SUITE 403 BOCA RATON FL 33432 990 2025-01-01 454903635 JAFCO CHILDREN'S ABILITY CENTER INC JAFC 9543157033 5100 N NOB HILL ROAD SUNRISE FL 33351 MAHER MALAK CHIEF FINANCIAL OFFICER 9543157031 2026-08-31 true APRIL ARNOLD P01559426 5612991820 2026-08-14 2025 JUSTIN KOHLHAGEN 5100 N NOB HILL ROAD SUNRISE FL 33351 7136890 false X WWW.JAFCO.ORG X 2012 FL TO PROVIDE CARE TO ABUSED, NEGLECTED, AND SPECIAL NEEDS CHILDREN IN THE COMMUNITY. 13 13 178 67 0 5921681 6387918 138016 193996 14781 23869 403239 373626 6477717 6979409 180371 0 0 0 4457343 5390361 0 0 60750 1021086 1288931 5658800 6679292 818917 300117 1712973 2222714 260486 470110 1452487 1752604 JAFCO CHILDREN'S ABILITY CENTER, 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 6498912 0 291884 THE ORGANIZATION PROVIDES FAMILY ENRICHMENT, RESOURCES AND RESPITE CARE TO FAMILIES (FROM BROWARD, DADE, AND PALM BEACH) RAISING A CHILD (AGE BIRTH TO 22) WITH A DEVELOPMENTAL DISABILITY INCLUDING THE FOLLOWING SERVICES: - FAMILY SUPPORT/CASE MANAGEMENT AND REFERRAL/CRISIS SUPPORT - RESPITE CARE/DAY, OVERNIGHT, WEEKEND AND EXTENDED RESPITE - PARENT EDUCATION AND TRAINING, LIFE SKILLS AND SOCIAL SKILLS TRAINING - SOCIAL ACTIVITIES FOR PARENTS AND CHILDREN - 24-HOUR ON-CALL CRISIS SUPPORT FOR FAMILIES, SUPPORT GROUPS - DAY AND OVERNIGHT SUMMER CAMP, WINTER CAMP, SPRING BREAK CAMP AND GAP CAMPS/AFTER SCHOOL AND WEEKEND ENRICHMENT ACTIVITIES FOR CHILDREN. IN 2025, THE ORGANIZATION SERVED 2,255 INDIVIDUALS. 6498912 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 45 0 true 178 true false false false false false true true false false false false false false X 13 13 false false false false false true false true true false false false true true true true true true true false false false FL X MAHER MALAK 9543157031 5100 N NOB HILL ROAD SUNRISE FL 33351 AMY SYLVETSKY VICE CHAIR 1.0 1.0 X X 0 0 0 LAURIE RICH LEVINSON TREASURER 1.0 0 X X 0 0 0 MARC ABRAMS VICE CHAIR 1.0 1.0 X X 0 0 0 SUSAN AUERBACH SECRETARY 1.0 1.0 X X 0 0 0 DR RONALD SIMON DIRECTOR 1.0 2.0 X 0 0 0 JIM ORLEANS DIRECTOR 1.0 0 X 0 0 0 JOEL WOLFF DIRECTOR 1.0 0 X 0 0 0 LOUISE JACOWITZ ALLEN PAST PRESIDENT 1.0 0 X 0 0 0 MELISSA BARNHARDT IMMEDIATE PAST PRESIDENT 1.0 0 X 0 0 0 NICOLE LOPEZ-ALVAR DIRECTOR 1.0 0 X 0 0 0 PERRY ISENBERG DIRECTOR 1.0 0 X 0 0 0 SHARON GILBERT DIRECTOR 1.0 0 X 0 0 0 SHARON WENDER DIRECTOR 1.0 0 X 0 0 0 STEVE PRESSMAN DIRECTOR 1.0 0 X 0 0 0 JUSTIN A KOHLHAGEN EXECUTIVE DIRECTOR 40.0 0 X 155419 0 38017 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 MICHAEL J MORAN VENUE AND FACILITIES DIRECTOR 40.0 0 X 128704 0 13633 284123 590168 80276 2 false true false AK BUILDING SERVICES LLC 720 NW 7TH TERRACE FORT LAUDERDALE FL 33311 CLEANING SERVICES 158590 1 217044 4594604 1576270 6387918 CLIENT FEES 624100 193996 193996 0 0 0 0 193996 23869 23869 98848 15960 82888 0 82888 82888 0 0 417259 217044 141521 275738 275738 MISCELLANEOUS REVENUES 15000 15000 0 0 0 0 15000 6979409 291884 0 299607 187869 187869 4556964 4422055 82792 52117 38796 37693 677 426 201283 195560 3512 2211 405449 393921 7075 4453 180 180 23623 23623 10156 10156 0 0 52388 50521 1409 458 654722 654722 23355 23355 31621 30174 362 1085 181092 181092 CLIENT LIVING AND RESIDENTIAL EXPENSES 228084 228084 EMPLOYEE EXPENSES 83710 83710 0 0 0 0 6679292 6498912 119630 60750 816627 1347211 738786 732102 0 0 0 0 26221 49163 272914 180135 124400 92779 0 0 6939 1459 1712973 2222714 182213 195403 78273 250132 0 0 0 24575 260486 470110 X 1452487 1752604 1452487 1752604 1712973 2222714 300117 0 X false true true false X 4109944 4195406 4952746 5921681 6387918 25567695 0 0 0 0 4109944 4195406 4952746 5921681 6387918 25567695 49040 25518655 103119 14781 23869 141769 4128 6330 0 10458 0 0 0 302357 275738 578095 26298017 837383 0.97036 0.98135 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - FUNDRAISING NET INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 302357.0, COLUMN E - 275738.0, COLUMN F - 578095.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 272914 180135 92779 92779 FEDERAL INCOME TAXES DUE TO AFFILIATE 24575 24575 X 7015233 0 0 7015233 -35824 -35824 6979409 6715115 35824 35824 6679291 0 0 6679291 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE JAFCO CHILDREN'S ABILITY CENTER, INC. IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH JEWISH ADOPTION AND FOSTER CARE OPTIONS, INC., ET AL. THE CONSOLIDATED FINANCIAL STATEMENTS CONTAINS 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. IN MY SHOES 335373 83878 251495 472 102813 VIRTUAL POKER TOURNAMENT 121722 84410 37312 53 18145 12 177208 48756 128452 20038 634303 217044 417259 525 140996 141521 275738 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 JUSTIN A KOHLHAGEN EXECUTIVE DIRECTOR 155419 0 0 0 0 0 5567 0 32450 0 193436 0 0 0 SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION JAFCO CHILDREN'S FOUNDATION 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 TRUSTEES 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 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 false JEWISH ADOPTION AND FAMILY CARE OPTIONS INC 4200 N UNIVERSITY DRIVE SUNRISE FL 33351 464021099 FAMILY CARE AND ADOPTION SERVICES FL 501(C)(3) 7 JAFCO CHILDREN'S FOUNDATION INC false false false false false true false false false false false false false true false true true false false false