2024-02-05T12:36:44-06:00 2023-06-30 135565207 KPMG LLP 60 SOUTH STREET TWO FINANCIAL CENTER BOSTON MA 02111 990 2022-07-01 042921507 NORTH AMERICAN FAMILY INSTITUTE INC NORT 9785380286 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 PAMELA ROCHA TREASURER & CFO 9785380286 2024-02-05 1 PAMELA ROCHA 999009999 0 STEPHANIE LONCZAK P01880207 6179881000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR YITZHAK BAKAL 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 8567392 0 9242 X WWW.NAFI.COM X 1986 MA TO CREATE COMMUNITY ENVIRONMENTS BASED UPON PRINCIPALS OF DIGNITY AND RESPECT THAT HELP CHILDREN, ADULTS, AND FAMILIES GROW AND CHANGE IN ORDER TO BETTER THEIR LIVES. 11 11 134 11 0 0 64931 37192 7680385 8370698 95946 159465 7310 37 7848572 8567392 0 0 0 0 5030097 5796001 0 0 0 2109145 2052460 7139242 7848461 709330 718931 8876686 8438654 5286474 4052929 3590212 4385725 X TO CREATE COMMUNITY ENVIRONMENTS BASED UPON PRINCIPLES OF DIGNITY ANDRESPECT THAT HELP CHILDREN, ADULTS, AND FAMILIES TO GROW AND CHANGEIN ORDER TO BETTER THEIR LIVES. 1 0 1801785 0 2034009 SENIOR SERVICES: NORTH AMERICAN FAMILY INSTITUTE OFFERS ALTERNATIVE SERVICES TO SENIORS. HOMECARE CHOICES OFFERS A NEW LEVEL OF COMPANION AND QUALITY IN HOME CARE SERVICES ON CAPE COD AND THE ISLANDS. HOMECARE CHOICES OFFERS A UNIQUE, CUSTOMIZED AND CLIENT-FOCUSED EXPERIENCE TO SENIORS SEEKING TO REMAIN HAPPILY AND SAFELY AT HOME, ON THEIR OWN TERMS. 959880 0 1083691 EVIDENCE BASED SERVICES: NORTH AMERICAN FAMILY INSTITUTE OFFERS TWO EVIDENCE BASED PREVENTION SERVICES, KNOWN AS PARENTING WITH LOVE AND LIMITS (PLL) AND FAMILY FUNCTIONAL THERAPY (FFT). PLL WORKS WITH ADJUDICATED DELINQUENTS IN THE STATE OF FLORIDA THAT INCLUDES FAMILY SUPPORT, COMMUNITY CONNECTIONS AND EDUCATIONAL AND THERAPEUTIC RESOURCES. FFT IS AN INTENSIVE, SHORT-TERM THERAPEUTIC MODEL THAT OFFERS IN-HOME FAMILY COUNSELING DESIGNED SPECIFICALLY TO WORK WITH YOUTH IN THE FLORIDA CHILD WELFARE SYSTEM. NAFI IS EXPANDING THIS SERVICE TO INCLUDE WORK WITH YOUTH IN FOSTER CARE AS A WAY TO RECONNECT THE YOUTH BACK TO THEIR PERMANENCY FAMILY PLACEMENT. 731300 0 764994 RESIDENTIAL CARE: NORTH AMERICAN FAMILY INSTITUTE OPENED A RESIDENTIAL PROGRAM IN FLORIDA, KNOWN AS THE WELCOME AND RESPITE CENTER. THIS PROGRAM PROVIDES SHORT-TERM RESPITE, ASSESSMENT AND INTERVENTION SERVICES IN A COMMUNITY BASED RESIDENTIAL SETTING. THE PROGRAM IS DESIGNED TO BENEFIT FAMILIES BY POSITIVELY IMPACTING YOUTH WHO ARE NEW TO THE CHILD WELFARE SYSTEM OR HAVE HAD NUMEROUS UNSUCCESSFUL PAST PLACEMENTS. THE GOAL IS TO STABILIZE AND ASSESS THE YOUTH TO ENSURE A SUCCESSFUL COMMUNITY PLACEMENT WITH THE NEEDED WRAP AROUND RESOURCES. 535449 0 4488041 OTHER PROGRAMS CONSISTS OF COMMUNITY BUILDING SERVICES AND INTERCOMPANY TRANSACTIONS WITH FOUR SUBSIDIARY CORPORATIONS AND CONTIBUTION REVENUE. NORTH AMERICAN FAMILY INSTITUTE OFFERS ALTERNATIVE SERVICES TO YOUTH BASED ON PEER EMPOWERMENT, GROUP WORK, ACCOUNTABILITY AND RECOGNITION FOR POSITIVE CHOICES. YOUTH LINK IS AN INNOVATIVE PREVENTION INITIATIVE THAT OFFERS A SYSTEM OF SKILLS AND STRATEGIES THAT ARE COMBINED TO BUILD LASTING TRUST AND POSITIVE RELATIONSHIPS BETWEEN YOUTH AND THE COMMUNITY OF ADULTS IN THEIR LIVES. YOUTH LINK SERVICES ENGAGE YOUTH AND COMMUNITITES IN POSITIVE SOCIAL CHANGE TO REDUCE VIOLENCE AND GANG INVOLVEMENT BY CREATING SUSTAINABLE POSITIVE RELATIONSHIPS AMONG TEENS AND ADULTS, REPLACING ANIMOSITY AND DISTRUST WITH MUTUAL RESPECT AND UNDERSTANDING. 535449 0 4488041 4028414 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 24 0 1 134 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA MA NY X X HILDEGARDE PARIS 9788824878 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 HOWARD RICH CHAIR OF THE BOARD 0.69 0.46 X X 0 0 0 DR BARBARA VINICK CLERK/DIRECTOR 0.23 0.46 X X 0 0 0 ROGER MARCORELLE VICE CHAIR/DIRECTOR 0.69 0.46 X X 0 0 0 BARNET WEINSTEIN DIRECTOR 0.23 0.46 X 0 0 0 DR NANCY GROSSMAN DIRECTOR 0.38 0.23 X 0 0 0 JAMES ZAFRIS DIRECTOR 0.23 0.46 X 0 0 0 MARGARET N ZUSKY DIRECTOR 0.23 0.00 X 0 0 0 DR MATTHEW SAGAL DIRECTOR 0.23 0.00 X 0 0 0 DR KATHERINE TURNER DIRECTOR 0.23 0.46 X 0 0 0 STEVE HAHN DIRECTOR 0.69 0.00 X 0 0 0 DR HARVEY LOWELL DIRECTOR 0.23 0.46 X 0 0 0 DR YITZHAK BAKAL PRESIDENT 38.00 0.00 X 269369 0 33137 HILDEGARDE PARIS CHIEF OPERATING OFFICER 40.00 0.10 X 250468 0 33159 PAMELA ROCHA TREASURER/CHIEF FIN OFFICER 40.00 2.00 X 147079 0 23362 KATHRYN SWEENEY ASST CLK/ED OF ADM & FIN 40.00 0.00 X 157045 0 22596 DR PAUL DANN EXECUTIVE DIRECTOR 0.00 40.00 X 244288 0 32493 LYNN BISHOP EXECUTIVE DIRECTOR 0.00 40.00 X 208208 0 26034 LYDIA TODD EXECUTIVE DIRECTOR 0.00 40.00 X 198052 0 21881 DR CHUCK MYERS EXECUTIVE DIRECTOR 0.00 40.00 X 158087 0 17540 KRISTINA BOLDEBUCK DIRECTOR OF BUSINESS APP 40.00 0.00 X 123844 0 15652 1756440 0 225854 14 0 1 0 UKG INC 2000 ULTIMATE WAY WESTON FL 33326 PAYROLL SERVICES 341407 NETSMART TECHNOLOGIES INC PO BOX 823519 PHILADELPHIA PA 19182 INFO TECHNOLOGY 200064 CLIFTONLARSONALLEN LLP PO BOX 120001 DALLAS TX 75312 AUDIT SERVICES 184294 SAVANNAH FAMILY INSTITUTE INC PO BOX 30381 SAVANNAH GA 31410 LICENSE FEES 181860 JMK SYSTEMS SOLUTIONS INC 20 BROADWAY AVENUE IPSWICH MA 01938 INFO TECHNOLOGY 134504 5 37192 13752 37192 FEES/CONTRACTS FROM GO 624100 8370698 8370698 8370698 159465 159465 MISCELLANEOUS 624100 37 37 37 8567392 8370735 0 159465 687837 687837 3967970 2474157 1493813 738427 438496 299931 401767 213504 188263 15226 15226 253838 253838 549665 164950 384715 46447 14495 31952 90338 30030 60308 194546 12289 182257 192596 101966 90630 80856 74538 6318 50633 13073 37560 6542 6284 258 158879 118182 40697 67247 44320 22927 OTHER DIRECT EXPENSES 282491 258974 23517 CONSUMABLES 63156 63156 7848461 4028414 3820047 0 838572 898850 4937513 4722943 0 0 393205 412940 0 0 0 0 106285 29281 0 0 465175 163611 6349979 5353475 1137050 996504 633211 723726 0 0 0 0 0 0 365675 490799 8876686 8438654 3871964 3253439 0 0 14088 47559 0 0 0 0 0 0 683058 445869 0 0 717364 306062 5286474 4052929 X 3512985 4325826 77227 59899 3590212 4385725 8876686 8438654 718931 76582 0 X 0 1 X 1 0 X 73676 94125 26298 64931 37192 296222 10083553 6352193 7004715 7680385 8370698 39491544 10157229 6446318 7031013 7745316 8407890 39787766 5000 10000 12450 6000 6257 39707 0 5000 10000 12450 6000 6257 39707 39748059 80410 101065 98311 95946 159465 535197 80410 101065 98311 95946 159465 535197 18479 13877 3440 7310 37 43143 10256118 6561260 7132764 7848572 8567392 40366106 0.98470 0.98500 0.01330 0.01060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 18,479. 2019 AMOUNT: $ 13,877. 2020 AMOUNT: $ 3,440. 2021 AMOUNT: $ 7,310. 2022 AMOUNT: $ 37. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 224753 224753 1349474 1047382 302092 3627583 3226816 400767 1031510 981286 50224 116659 97991 18668 996504 LEASE RIGHT OF USE 250563 OTHER ASSETS 240236 490799 DUE TO AFFILIATES 58784 LEASE LIABILITY 247278 306062 X 8643974 76582 76582 8567392 0 8567392 7848461 0 7848461 0 7848461 PART X, LINE 2: NAFI IS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS GENERALLY EXEMPT FROM INCOME TAXES UNDER IRC SECTION 501(A). NAFI HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X X X 0 0 0 0 0 0 0 1 0 DR YITZHAK BAKAL PRESIDENT 269369 0 0 0 0 0 27386 0 5751 0 302506 0 0 0 HILDEGARDE PARIS CHIEF OPERATING OFFICER 247812 0 2656 0 0 0 25936 0 7223 0 283627 0 0 0 DR PAUL DANN EXECUTIVE DIRECTOR 236288 0 8000 0 0 0 25270 0 7223 0 276781 0 0 0 LYNN BISHOP EXECUTIVE DIRECTOR 208208 0 0 0 0 0 21080 0 4954 0 234242 0 0 0 LYDIA TODD EXECUTIVE DIRECTOR 192052 0 6000 0 0 0 19118 0 2763 0 219933 0 0 0 KATHRYN SWEENEY ASST CLK/ED OF ADM & FIN 153895 0 3150 0 0 0 16424 0 6172 0 179641 0 0 0 DR CHUCK MYERS EXECUTIVE DIRECTOR 158087 0 0 0 0 0 12180 0 5360 0 175627 0 0 0 PAMELA ROCHA TREASURER/CHIEF FIN OFFICER 143929 0 3150 0 0 0 15416 0 7946 0 170441 0 0 0 PART I, LINE 7 CERTAIN INDIVIDUALS LISTED IN SCHEDULE J, PART II RECEIVED NON-FIXED PERFORMANCE BASED BONUS PAYMENTS THAT ARE REPORTED IN SCHEDULE J, PART II, COLUMN B(III). FORM 990, PART III, LINE 2 NEW PROGRAM SERVICES: NORTH AMERICAN FAMILY INSTITUTE OFFERED A SECOND EVIDENCE BASED PREVENTION SERVICE DURING THE FISCAL YEAR KNOWN AS FAMILY FUNCTIONAL THERAPY (FFT). FFT IS AN INTENSIVE, SHORT-TERM THERAPEUTIC MODEL THAT OFFERS IN-HOME FAMILY COUNSELING DESIGNED SPECIFICALLY TO WORK WITH YOUTH IN THE FLORIDA CHILD WELFARE SYSTEM. FORM 990, PART VI, SECTION B, LINE 11B INFORMATION IS GATHERED FROM THE BUSINESS OFFICE/EXECUTIVE DIRECTOR BY THE CHIEF FINANCIAL OFFICER AND USED TO POPULATE THE FORM 990 IN CONJUNCTION WITH INDEPENDENT TAX AUDITORS. ONCE COMPLETED, THE DRAFT FORM IS REVIEWED AND FORWARDED BY THE CFO TO THE NAFI/NFI AUDIT COMMITTEE FOR REVIEW PRIOR TO ITS SUBMISSION. THE AUDIT COMMITTEE HAS BEEN AUTHORIZED TO REVIEW AND APPROVE THE FORM 990 ON BEHALF OF THE BOARD OF DIRECTORS. A FILING COPY OF THE FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IN ADDITION TO SUBMISSION OF SIGNED BOARD MEMBER ANNUAL STATEMENT AFFIRMING RECEIPT OF THE CONFLICT OF INTEREST POLICY, THAT THEY HAVE READ AND UNDERSTAND THE POLICY, THAT THEY AGREE TO COMPLY WITH THE POLICY AND UNDERSTAND THAT THE CORPORATION IS CHARITABLE AND MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ITS CHARITABLE PURPOSES, BOARD MEMBERS HAVE A DUTY TO DISCLOSE POSSIBLE CONFLICTS OF INTEREST. WHEN SUCH A DISCLOSURE IS MADE, THE BOARD OF DIRECTORS WILL DISCUSS THE ISSUE WITH THE INTERESTED PARTY. THE INTERESTED PARTY WILL THEN LEAVE THE BOARD MEETING WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR HAS FAILED TO DISCLOSE A POSSIBLE CONFLICT OF INTEREST, THE BOARD WILL AFFORD THAT DIRECTOR AN OPPORTUNITY TO EXPLAIN. THE BOARD WILL CONDUCT FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES. THAT DIRECTOR WILL BE RECUSED FROM THE BOARD MEETING WHILE A DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. IF THE BOARD DETERMINES THAT THE BOARD MEMBER FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE COMPENSATION OF NAFI TOP MANAGEMENT OFFICIALS, INCLUDING THE CEO, ALL OFFICERS, AND KEY EMPLOYEES, MEETS THE THREE REQUIREMENTS OF THE REBUTTABLE PRESUMPTION PROVISIONS UNDER TREAS. REG. 53.4958-6. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY THE ORGANIZATION'S BOARD OF DIRECTORS WHO ARE INDEPENDENT OF MANAGEMENT AND FREE OF ANY CONFLICTS OF INTEREST THAT WOULD INTERFERE WITH THEIR EXERCISE OF INDEPENDENT JUDGMENT. PRIOR TO MAKING ANY COMPENSATION DECISIONS, NAFI CONDUCTS PERIODIC ANALYSIS OF LIKE POSITIONS AT COMPARABLE HUMAN SERVICE ORGANIZATIONS. THE CEO COMPLETES EVALUATION SUMMARIES OF ALL EXECUTIVE DIRECTORS WHICH ARE REVIEWED, DISCUSSED AND APPROVED AT AN EXECUTIVE SESSION OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ALSO COMPLETES AN EVALUATION SUMMARY FOR THE CEO AND FOLLOWS THE SAME REVIEW AND APPROVAL PROCESS. ONCE COMPENSATION IS DETERMINED, IT IS ADEQUATELY DOCUMENTED BY THE CEO AND BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO POSTED ON THE WEBSITE OF THE MASSACHUSETTS'S ATTORNEY GENERAL AND WWW.GUIDESTAR.ORG. NFI MASSACHUSETTS INC 300 ROSEWOOD DRIVE SUITE 101 DANVERS MA 01923 237378470 SOCIAL SERVICES MA 501(C)(3) 10 NAFI 1 NFI NORTH INC 40 PARK LANE CONTOOCOOK NH 03229 043161042 SOCIAL SERVICES NH 501(C)(3) 10 NAFI 1 NFI VERMONT INC 30 AIRPORT ROAD SOUTH BURLINGTON VT 05403 030304434 SOCIAL SERVICES VT 501(C)(3) 10 NAFI 1 NAFI CONNECTICUT INC 49-51 WETHERSFIELD AVE HARTFORD CT 06114 900059160 SOCIAL SERVICES CT 501(C)(3) 10 NAFI 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 NFI VERMONT INC L 867189 % OF REVENUE NFI MASSACHUSETTS INC L 1234372 % OF REVENUE NFI NORTH INC L 1830604 % OF REVENUE NFI NORTH INC P 60422 ACTUAL EXPENSE NAFI CONNECTICUT INC L 1129676 % OF REVENUE NAFI CONNECTICUT INC J 104172 ACTUAL EXPENSE NAFI CONNECTICUT INC P 54600 ACTUAL EXPENSE RELATED PARTY TRANSACTIONS NFI VERMONT, INC. NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) CHARGES AN AFFILIATE, NFI VERMONT, INC. (NFIV) AN ADMINISTRATIVE MANAGEMENT FEE FOR SUPPORTING SERVICE COSTS THAT NAFI INCURS ON BEHALF OF THE SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $867,189 FOR THE YEAR ENDED JUNE 30, 2023. IN ADDITION, NFIV PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $5,310 FOR THE YEAR ENDED JUNE 30, 2023. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE TO NFIV AS OF JUNE 30, 2023 IN THE AMOUNT OF $4,184. THIS AMOUNT IS EXPECTED TO BE PAID WITHIN ONE YEAR. NFI MASSACHUSETTS, INC. NAFI CHARGES AN AFFILIATE, NFI MASSACHUSETTS, INC. (NFI) AN ADMINISTRATIVE MANAGEMENT FEE FOR SUPPORTING SERVICE COSTS THAT NAFI INCURS ON BEHALF OF THE SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $1,234,372 FOR THE YEAR ENDED JUNE 30, 2023. IN ADDITION, NFI PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $10,735 FOR THE YEAR ENDED JUNE 30, 2023. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE FROM NFI AS OF JUNE 30, 2023 IN THE AMOUNT OF $45,259. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE AND IS EXPECTED TO BE RECEIVED WITHIN ONE YEAR. NFI NORTH, INC. NAFI CHARGES AN AFFILIATE, NFI NORTH, INC. (NFIN), AN ADMINISTRATIVE MANAGEMENT FEE FOR SUPPORTING SERVICE COSTS THAT NAFI INCURS ON BEHALF OF THE SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $1,830,604 FOR THE YEAR ENDED JUNE 30, 2023. IN ADDITION, NFIN PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $21,284 FOR THE YEAR ENDED JUNE 30, 2023. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE FROM NFIN AS OF JUNE 30, 2023 IN THE AMOUNT OF $60,422. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE AND IS EXPECTED TO BE RECEIVED WITHIN ONE YEAR. NAFI CONNECTICUT, INC. NAFI CHARGES AN AFFILIATE, NAFI CONNECTICUT, INC. (NAFICT), AN ADMINISTRATIVE MANAGEMENT FEE FOR SUPPORTING SERVICE COSTS THAT NAFI INCURS ON BEHALF OF THE SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $1,129,676 FOR THE YEAR ENDED JUNE 30, 2023. IN ADDITION, NAFICT PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $104,172 FOR THE YEAR ENDED JUNE 30, 2023. COST REIMBURSEMENT UNDERPAYMENTS HAVE RESULTED IN A BALANCE DUE FROM NAFICT AS OF JUNE 30, 2023 IN THE AMOUNT OF $27,321. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE AND IS EXPECTED TO BE RECEIVED WITHIN ONE YEAR. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE TO NAFICT AS OF JUNE 30, 2023 IN THE AMOUNT OF $54,600. THIS AMOUNT HAS BEEN REPORTED AS DUE TO AFFILIATE IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION IS EXPECTED TO BE PAID WITHIN ONE YEAR.