JARC Florida

Legal name: Jewish Association for Residential Care Inc

Nonprofit profile at a glance

EIN
651131701
IRS 990 coverage
2013–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Boca Raton, FL, United States
Phone
561-558-2550
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Low-Income & Subsidized Rental Housing
Affiliation
Judaism

Official website

Reported finances

Revenue
$11,102,611
Expenses
$11,141,032
Assets
$14,464,713
Liabilities
$8,094,254

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

28 people listed

Executive titles in this filing

  • CARIN FRIEDMAN (PRESIDENT)
  • JEFFREY ZIRULNICK (CEO)

Highest reported compensation

  • JEFFREY ZIRULNICK (CEO): $241,320 total reported compensation
  • MICHAEL HOPPER (COO): $184,209 total reported compensation
  • FALLON GECHTER (DIRECTOR OF MARKETING AND SPECIAL EVENTS): $108,582 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

OUR MISSION To provide programs and services to educate and empower adults with Intellectual and Developmental Disabilities including autism. Learn About Our Programs and Services. Our programs range from residential homes and case management to employment training and enriching recreational opportunities. Through everything we do, we are helping our clients to develop life skills and enjoy friendships. Some of our clients live in our residential network, others live in private residents where we provide support services. Still others come to daily programs and live near our center in Boca Raton, Florida. We are here to help you and the people with special needs in your life.

What it reported doing in 2024

Living & learning center - the living program services approximately 30 adults and the learning program services approximately 135 adults. These programs provide a support living program for adults who need case management services and a training & resource center. Services are provided during the organization's normal working hours.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 67
  • Accountability: 100
  • Sustainability: 36
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.9%; rating input score 91
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: $80.75 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 90.9% of revenue deployed · 90.6% of spending went to programs
  • Governance: 25 of 25 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $10.1M in reported program spending
  • Leadership: top reported pay $241K · 28 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $808K reported
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.