2025-02-05T09:06:17-06:00 2024-06-30 135565207 KPMG LLP 60 SOUTH STREET TWO FINANCIAL CENTER BOSTON MA 02111 990 2023-07-01 042921507 NORTH AMERICAN FAMILY INSTITUTE INC NORT 9785380286 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 PAMELA ROCHA TREASURER & CFO 9785380286 2025-02-03 1 0 STEPHANIE LONCZAK P01880207 6179881000 2025-02-03 2023 2025-03-06 01:10:19Z DR PAUL DANN 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 10017208 0 9242 X WWW.NAFI.COM X 1986 MA SEE SCHEDULE O 9 9 155 11 0 0 37192 31990 8370698 9588455 159465 394702 37 2061 8567392 10017208 0 0 0 0 5796001 6431338 0 0 0 2052460 2636638 7848461 9067976 718931 949232 8438654 10170899 4052929 4758257 4385725 5412642 X TO CREATE COMMUNITY ENVIRONMENTS BASED UPON PRINCIPLES OF DIGNITY AND RESPECT THAT HELP CHILDREN, ADULTS, AND FAMILIES TO GROW AND CHANGE IN ORDER TO BETTER THEIR LIVES. 0 0 1549797 0 1701687 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. 1386261 0 1516629 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. 910922 0 988240 RESIDENTIAL SERVICES: 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. 787717 0 5383960 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. 787717 0 5383960 4634697 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 30 0 1 155 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 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 DIRECTOR 0.69 0.46 X 0 0 0 ROGER MARCORELLE 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 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 (THRU 9/11/23) 0.08 0.12 X 0 0 0 MARGARET N ZUSKY DIRECTOR 0.23 0.00 X 0 0 0 DR MATTHEW SAGAL DIRECTOR 0.23 0.35 X 0 0 0 DR KATHERINE TURNER DIRECTOR (THRU 12/31/23) 0.15 0.46 X 0 0 0 STEVE HAHN VICE CHAIR/DIRECTOR 0.69 0.00 X X 0 0 0 DR HARVEY LOWELL DIRECTOR 0.23 0.46 X 0 0 0 DR YITZHAK BAKAL PRESIDENT (THRU 12/31/23) 38.00 0.00 X 274408 0 24513 DR PAUL DANN PRESIDENT (AS OF 1/1/24)/EXEC DIR 40.00 40.00 X 246848 0 36457 HILDEGARDE PARIS CHIEF OPERATING OFFICER 40.00 0.10 X 257428 0 34356 PAMELA ROCHA TREASURER/CHIEF FIN OFFICER 40.00 2.00 X 148460 0 24435 KATHRYN SWEENEY ASST CLERK/CHIEF ADMIN OFFICER 40.00 0.12 X 159466 0 24338 LYNN BISHOP EXECUTIVE DIRECTOR 0.00 40.00 X 215642 0 26966 LYDIA TODD EXECUTIVE DIRECTOR 0.00 40.00 X 197378 0 22718 DR CHUCK MYERS EXECUTIVE DIRECTOR 0.00 40.00 X 166639 0 24111 LUKE REYNARD EXECUTIVE DIRECTOR (AS OF 1/1/24) 0.00 40.00 X 152053 0 17625 KRISTINA BOLDEBUCK DIRECTOR OF BUSINESS APP 40.00 0.00 X 124552 0 16805 1942874 0 252324 16 0 1 0 UKG INC 2000 ULTIMATE WAY WESTON FL 33326 PAYROLL SERVICES 347732 NETSMART TECHNOLOGIES INC PO BOX 823519 PHILADELPHIA PA 19182 INFO TECHNOLOGY 288714 CLIFTONLARSONALLEN LLP PO BOX 120001 DALLAS TX 75312 AUDIT SERVICES 192535 SAVANNAH FAMILY INSTITUTE INC PO BOX 30381 SAVANNAH GA 31410 LICENSE FEES 178697 JMK SYSTEMS SOLUTIONS INC 20 BROADWAY AVENUE IPSWICH MA 01938 INFO TECHNOLOGY 111612 5 31990 9290 31990 FEES/CONTRACTS FROM GOVERNMENT AG 624100 9588455 9588455 9588455 394702 394702 MISCELLANEOUS 624100 2061 2061 2061 10017208 9590516 0 394702 636190 636190 4373803 2634113 1739690 1010117 497978 512139 411228 216212 195016 16296 16296 256545 256545 739907 363536 376371 39989 15541 24448 114238 48396 65842 224537 10133 214404 211971 136593 75378 155557 142612 12945 245982 26691 219291 8303 8199 104 131965 98482 33483 85322 57997 27325 OTHER DIRECT EXPENSES 289807 261995 27812 CONSUMABLES 116219 116219 9067976 4634697 4433279 0 898850 7026576 4722943 172330 0 0 412940 844308 0 0 0 0 29281 0 0 0 163611 149457 6343025 5478486 996504 864539 723726 818538 0 0 0 0 0 0 490799 295151 8438654 10170899 3253439 3149053 0 0 47559 457511 0 0 0 0 0 0 445869 336974 0 0 306062 814719 4052929 4758257 X 4325826 5361826 59899 50816 4385725 5412642 8438654 10170899 949232 77685 0 X 0 1 X 1 0 X 94125 26298 64931 37192 31990 254536 6352193 7004715 7680385 8370698 9588455 38996446 6446318 7031013 7745316 8407890 9620445 39250982 10000 12450 6000 6257 13000 47707 0 10000 12450 6000 6257 13000 47707 39203275 101065 98311 95946 159465 394702 849489 101065 98311 95946 159465 394702 849489 13877 3440 7310 37 2061 26725 6561260 7132764 7848572 8567392 10017208 40127196 0.97700 0.98470 0.02120 0.01330 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 13,877. 2020 AMOUNT: $ 3,440. 2021 AMOUNT: $ 7,310. 2022 AMOUNT: $ 37. 2023 AMOUNT: $ 2,061. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 224753 224753 1349474 1091692 257782 3627582 3275655 351927 1024557 1007815 16742 116659 103324 13335 864539 DUE TO AFFILIATES 624925 LEASE LIABILITY 189794 814719 X 10094893 77685 77685 10017208 0 10017208 9067976 0 9067976 0 9067976 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 (THRU 12/31/23) 273355 0 1053 0 0 0 21359 0 3154 0 298921 0 0 0 HILDEGARDE PARIS CHIEF OPERATING OFFICER 256185 0 1243 0 0 0 26838 0 7518 0 291784 0 0 0 DR PAUL DANN PRESIDENT (AS OF 1/1/24)/EXEC DIR 246848 0 0 0 0 0 28614 0 7843 0 283305 0 0 0 LYNN BISHOP EXECUTIVE DIRECTOR 214810 0 832 0 0 0 21611 0 5355 0 242608 0 0 0 LYDIA TODD EXECUTIVE DIRECTOR 196599 0 779 0 0 0 19873 0 2845 0 220096 0 0 0 DR CHUCK MYERS EXECUTIVE DIRECTOR 165870 0 769 0 0 0 18515 0 5596 0 190750 0 0 0 KATHRYN SWEENEY ASST CLERK/CHIEF ADMIN OFFICER 158827 0 639 0 0 0 16951 0 7387 0 183804 0 0 0 PAMELA ROCHA TREASURER/CHIEF FIN OFFICER 145833 0 2627 0 0 0 16217 0 8218 0 172895 0 0 0 LUKE REYNARD EXECUTIVE DIRECTOR (AS OF 1/1/24) 152053 0 0 0 0 0 17038 0 587 0 169678 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 I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: 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. FORM 990, PART VI, SECTION A, LINE 4 BY-LAWS WERE AMENDED TO CHANGE CLASS OF MEMBERS TO NONE. 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 881853 % OF REVENUE NFI VERMONT INC J 5310 ACTUAL EXPENSE NFI VERMONT INC P 132147 ACTUAL EXPENSE NFI MASSACHUSETTS INC L 1603509 % OF REVENUE NFI MASSACHUSETTS INC J 10735 ACTUAL EXPENSE NFI MASSACHUSETTS INC P 138016 ACTUAL EXPENSE NFI NORTH INC L 1941078 % OF REVENUE NFI NORTH INC J 20502 ACTUAL EXPENSE NFI NORTH INC P 172742 ACTUAL EXPENSE NAFI CONNECTICUT INC L 1163264 % OF REVENUE NAFI CONNECTICUT INC J 98471 ACTUAL EXPENSE NAFI CONNECTICUT INC P 182019 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 $881,853 FOR THE YEAR ENDED JUNE 30, 2024. 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, 2024. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE TO NFIV AS OF JUNE 30, 2024 IN THE AMOUNT OF $132,147. 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 $1,603,509 FOR THE YEAR ENDED JUNE 30, 2024. 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, 2024. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE TO NFI AS OF JUNE 30, 2024 IN THE AMOUNT OF $138,016. THIS AMOUNT IS EXPECTED TO BE PAID 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 $1,941,078 FOR THE YEAR ENDED JUNE 30, 2024. IN ADDITION, NFIN PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $20,502 FOR THE YEAR ENDED JUNE 30, 2024. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE TO NFIN AS OF JUNE 30, 2024 IN THE AMOUNT OF $172,742. THIS AMOUNT IS EXPECTED TO BE PAID 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 $1,163,264 FOR THE YEAR ENDED JUNE 30, 2024. IN ADDITION, NAFICT PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $98,471 FOR THE YEAR ENDED JUNE 30, 2024. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE TO NAFICT AS OF JUNE 30, 2024 IN THE AMOUNT OF $182,019. $139,119 IS EXPECTED TO BE PAID WITHIN ONE YEAR.