2018-04-03T09:54:51-05:00 2017-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2016-07-01 042921507 NORTH AMERICAN FAMILY INSTITUTE INC % HILDEGARDE PARIS NORT 9785380286 90 MAPLE STREET Suite UNIT 2 STONEHAM MA 02180 PAMELA ROCHA TREASURER & CFO 9788824878 2018-04-03 true Jacob K Johnson P01763226 6179881000 2018-03-30 167.68.102.5 04502320180935000008 2018-04-03 P DE08A9DC374F6D863E4C65F4581CA65D41729E41 9495D134D490A6B84E3CD7F5ECF2B12979C5F68F 2016 2021-01-29 14:40:06Z DR YITZHAK BAKAL 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 10369587 false 9242 X WWW.NAFI.COM X 1986 MA TO CREATE COMMUNITY ENVIRONMENTS BASED UPON PRINCIPLES OF DIGNITY AND RESPECT THAT HELP CHILDREN, ADULTS, AND FAMILIES GROW AND CHANGE IN ORDER TO BETTER THEIR LIVES. 13 11 236 11 0 0 196168 143540 21403266 10132772 17204 56203 3725 2421 21620363 10334936 0 0 0 0 14548790 7695001 0 0 0 7533796 4025387 22082586 11720388 -462223 -1385452 9033148 6647517 4615746 3573418 4417402 3074099 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. false true 2262746 2609032 JUVENILE JUSTICE SERVICES: THE NORTH AMERICAN FAMILY INSTITUTE OFFERS EVIDENCE BASED PREVENTION SERVICES FOR ADJUDICATED DELINQUENTS THAT INCLUDE FAMILY SUPPORT, COMMUNITY CONNECTIONS AND EDUCATIONAL RESOURCES. NAFI ALSO OPERATES A RESIDENTIAL SHORT-TERM SHELTER PROGRAM, THAT FOCUS ON SAFETY FOR OUR CLIENTS, ASSESSMENT FOR FUTURE PLACEMENT AND INTEGRATION BACK INTO PUBLIC SCHOOL. 3994453 3600857 BEHAVIORAL HEALTH SERVICES: THE NORTH AMERICAN FAMILY INSTITUTE OFFERS A CONTINUUM OF SERVICES FROM PREVENTION, OUTPATIENT SERVICES, THERAPEUTIC FOSTER CARE, FOSTER CARE, AND RESIDENTIAL TREATMENT PROGRAMS FOR ADJUDICATED DELINQUENTS AND YOUTH REFERRED FROM CHILD WELFARE AND MENTAL HEALTH AGENCIES. THERAPEUTIC TREATMENT AND FAMILY ENGAGEMENT ARE PRIORITIES IN THESE PROGRAMS. NAFIS ADOLESCENT PROGRAMS ALSO FOCUS ON EDUCATION AND SUBSTANCE ABUSE, WHEREAS THE ADULT RESIDENTIAL FACILITY FOCUS ON INDEPENDENT LIVING SKILLS AND VOCATIONAL/EMPLOYMENT OPPORTUNITIES. 520283 57520 COMMUNITY BUILDING SERVICES: UTILIZING ITS YOUTH AND POLICE INITIATIVE AND YOUTH LINK PROGRAM, NAFI WORKS WITH URBAN COMMUNITIES TO REDUCE VIOLENCE AND GANG INVOLVEMENT BY YOUTH. NAFI ENGAGES YOUTH AND COMMUNITIES IN POSITIVE SOCIAL CHANGE TO CREATE SUSTAINABLE, POSITIVE RELATIONSHIPS AMONG TEENS AND POLICE, REPLACING ANIMOSITY AND DISTRUST WITH MUTUAL RESPECT AND UNDERSTANDING. THIS PROCESS IS DONE IN PARTNERSHIP WITH SCHOOLS, POLICE DEPARTMENTS, CITY AND NEIGHBORHOOD ORGANIZATIONS, BUSINESSES, DEDICATED INDIVIDUAL LEADERS, AND GREAT KIDS. 299946 3867784 7077428 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false false true 77 0 true 236 true false false false false false false false false false false X 13 11 false false false false false false false true true false true true true true true true true true true true false CA MA NY X X HILDEGARDE PARIS 9788824878 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 HOWARD RICH CHAIRMAN OF THE BOARD 0.69 0.46 X X 0 0 0 ROGER MARCORELLE DIRECTOR 0.54 0.46 X X 0 0 0 DR BARBARA VINICK CLERK/DIRECTOR 0.23 0.46 X X 0 0 0 HILDEGARDE PARIS CHIEF OPERATING OFFICER 40.0 0.1 X X 205725 0 23349 KELLY MADDEN ASST CLERK/CHIEF ADMIN OFFICER 40.0 0.62 X X 115537 0 12444 BARNET WEINSTEIN DIRECTOR 0.23 0.46 X 0 0 0 DR NANCY GROSSMAN DIRECTOR 0.38 0.62 X 0 0 0 DR WILLIAM MADAUS DIRECTOR 0.23 0.0 X 0 0 0 JAMES ZAFRIS DIRECTOR 0.69 0.46 X 0 0 0 MARGARET N ZUSKY DIRECTOR 0.23 0.0 X 0 0 0 MATTHEW SAGAL DIRECTOR 0.23 0.35 X 0 0 0 JACKIE ROSARIO DIRECTOR 0.23 0.35 X 0 0 0 KATHERINE TURNER DIRECTOR 0.1 0.46 X 0 0 0 PAMELA ROCHA TREASURER/CHIEF FIN OFFICER 40.0 2.0 X 116505 0 15165 DR YITZHAK BAKAL PRESIDENT 38.0 0.0 X 271174 0 199798 JAMES ISENBERG DIRECTOR OF MARKETING 40.0 0.0 X 180536 0 21400 CHARLES MYERS EXECUTIVE DIRECTOR 0.0 40.0 X 126918 0 20102 PAUL DANN EXECUTIVE DIRECTOR 0.0 40.0 X 153274 0 19284 STEVEN HAHN EXECUTIVE DIRECTOR 0.0 40.0 X 146142 0 14290 LYNN BISHOP EXECUTIVE DIRECTOR 0.0 40.0 X 137783 0 19463 DR DANIEL ROSENN MEDICAL DIRECTOR 20.0 0.0 X 106334 0 10416 1559928 0 355711 11 false true false JMK SYSTEMS SOLUTIONS INC 20 BROADWAY AVENUE IPSWICH MA 01938 INFO TECHNOLOGY 156685 KPMG LLP DEPT 0579 BOX 120001 DALLAS TX 75312 AUDIT FEES 174000 SAVANNAH FAMILY INSTITUTE INC PO BOX 30381 SAVANNAH GA 31410 CONSULTANT 180597 CERIDIAN PO BOX 10989 NEWARK NJ 07193 DATA PROCESSING 374620 NETSMART TECHNOLOGIES INC PO BOX 823519 PHILADELPHIA PA 19182 INFO TECHNOLOGY 126453 5 143540 5258 143540 FEES/CONTRACTS FROM GOVERNMENT AGENCIES 624100 10132772 10132772 10132772 59668 59668 0 0 0 0 0 31186 34651 -3465 -3465 -3465 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 624100 2421 2421 2421 10334936 10135193 56203 0 0 0 0 951377 951377 0 5031753 3617635 1414118 0 1249599 743468 506131 462272 279508 182764 18400 18400 -84724 -94500 9776 193425 193425 0 0 0 575455 146245 429210 12737 10552 2185 41776 26417 15359 229699 4412 225287 0 525348 366065 159283 282179 193991 88188 0 130426 6811 123615 77596 77254 342 0 332235 172292 159943 83307 58367 24940 PROVIDER STIPENDS 646629 646629 CONSUMABLES 451782 451782 BAD DEBT 174788 174754 34 OTHER DIRECT 137265 75061 62204 197064 120685 76379 11720388 7077428 4642960 0 X 0 0 3105985 2027199 0 0 2216598 1198209 0 0 0 0 430270 383578 0 0 112414 130790 7270333 5251984 2239748 2018349 407336 449485 0 0 0 0 0 0 520797 439907 9033148 6647517 2624117 1822404 0 0 91574 28155 0 0 0 0 0 0 1826101 1665863 0 0 73954 56996 4615746 3573418 X 4317893 2977201 99509 96898 0 0 4417402 3074099 9033148 6647517 -1385452 42149 X false true X true false X 179552 148509 331907 196168 143540 999676 17559862 21449688 21246660 21403266 10132772 91792248 0 0 0 17739414 21598197 21578567 21599434 10276312 92791924 13000 7300 18050 5000 43350 0 13000 7300 18050 5000 43350 92748574 26005 31704 64344 69423 59668 251144 0 26005 31704 64344 69423 59668 251144 0 1967 822 -6719 3725 2421 2216 17767386 21630723 21636192 21672582 10338401 93045284 0.99681 0.99742 0.00270 0.00214 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 259753 259753 1664474 1003660 660814 3697272 2914001 783271 1071449 933873 137576 577385 400450 176935 2018349 DUE FROM AFFILIATES 290968 SECURITY DEPOSITS 93362 OTHER ASSETS 55577 439907 0 DUE TO AFFILIATES 56996 56996 X 10671359 42149 294274 336423 10334936 10334936 12014662 294274 294274 11720388 11720388 FIN 48 PART X 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 false false false false false false false false false HILDEGARDE PARIS CHIEF OPERATING OFFICER 205725 16630 6719 229074 DR YITZHAK BAKAL PRESIDENT 271174 192980 6818 470972 JAMES ISENBERG DIRECTOR OF MARKETING 180536 14703 6697 201936 PAUL DANN EXECUTIVE DIRECTOR 153274 12436 6848 172558 STEVEN HAHN EXECUTIVE DIRECTOR 146142 11636 2654 160432 LYNN BISHOP EXECUTIVE DIRECTOR 137783 9456 10007 157246 CEASED PROGRAM SERVICES PART III, LINE 3 AS OF JULY 1, 2016 THE RHODE ISLAND BASED PROGRAMS SUCCESSFULLY TRANSITIONED FROM NAFI TO NAFI CONNECTICUT, INC. WITH NO IMPACT OR CHANGE TO THE OVERSIGHT OR OPERATIONS OF THE CONTACTS AND CONTINUITY OF SERVICES UNDER THE CONTRACTS WERE MAINTAINED WITHOUT DISRUPTION. OTHER PROGRAM SERVICES PART III, LINE 4D OTHER PROGRAMS CONSIST OF INTERCOMPANY TRANSACTIONS WITH FOUR SUBSIDIARY CORPORATIONS, CONTRIBUTION REVENUE AND STARTUP EXPENSES FOR A NEW HOME CARE SERVICES INITIATIVE. FORM 990 REVIEW PROCESS PART VI, 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. CONFLICT OF INTEREST PART VI, 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. 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. COMPENSATION POLICY PART VI, 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. PUBLIC DISCLOSURE PART VI, 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 SVCS MA 501(C)(3) 10 NAFI true NFI NORTH INC 40 PARK LANE CONTOOCOOK NH 03229 043161042 SOCIAL SVCS NH 501(C)(3) 10 NAFI true NFI VERMONT INC 30 AIRPORT ROAD SOUTH BURLINGTON VT 05403 030304434 SOCIAL SVCS VT 501(C)(3) 10 NAFI true NAFI CONNECTICUT INC 20 BATTERSON PARK ROAD STE 301 FARMINGTON CT 06032 900059160 SOCIAL SVCS CT 501(C)(3) 10 NAFI true THE CAPTIVE ADVANTAGE LLC PO BOX 52108 BOSTON MA 02205 264681578 CAPTIVE CELL DE NAFI 241110 -54714 false 0 true 0.15990 false false false false false true false false false true false true false true true true true false false NFI VERMONT INC l 752658 % OF REVENUE NFI VERMONT INC j 4563 ACTUAL EXPENSE NFI VERMONT INC q 20683 ACTUAL EXPENSE NFI MASSACHUSETTS INC l 1467040 % OF REVENUE NFI MASSACHUSETTS INC j 9126 ACTUAL EXPENSE NFI MASSACHUSETTS INC q 24623 ACTUAL EXPENSE NFI NORTH INC l 966798 % OF REVENUE NFI NORTH INC j 49789 ACTUAL EXPENSE NFI NORTH INC q 245664 ACTUAL EXPENSE NAFI CONNECTICUT INC l 1137818 % OF REVENUE NAFI CONNECTICUT INC j 203114 ACTUAL EXPENSE NAFI CONNECTICUT INC p 56996 ACTUAL EXPENSE RELATED PARTY TRANSACTIONS NFI Vermont, 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 $752,658 for the year ended June 30, 2017, and have been included in the accompanying statements of activities and functional expenses. In addition, NFIV pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $4,563 for the year and has been included in the accompanying statements of activities and functional expenses. Cost reimbursement underpayments have resulted in a balance due to NAFI in the amount of $20,683. This amount has been reported as due to affiliate in the accompanying statement of financial position and 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 $1,467,040 for the year ended June 30, 2017 and have been included in supporting services in the accompanying statement of activities and functional expenses. In addition, NFI pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $9,126 for the year and has been included in the accompanying statements of activities and functional expenses. Cost reimbursement underpayments have resulted in a balance due to NAFI in the amount of $24,623. These amounts has been reported as due from and due to affiliate in the accompanying statement of financial position and 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 $966,798 for the year ended June 30, 2017, and have been included in supporting services expenses in the accompanying statements of activities and functional expenses. In addition, NFIN pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $49,789 for the year and has been included in the accompanying statements of activities and functional expenses. Cost reimbursement underpayments have resulted in a balance due to NAFI in the amount of $245,664. This amount has been reported as due to affiliate in the accompanying statement of financial position and $8,686 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 $1,137,818 for the year ended June 30, 2017 and have been included in supporting services expenses in the accompanying statements of activities and functional expenses. In addition, NAFICT pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $203,114 for the year and has been included in the accompanying statements of activities and functional expenses. Cost reimbursement overpayments have resulted in a balance due from NAFI in the amount of $56,996. This amount has been reported as due from affiliate in the accompanying statement of financial position and is expected to be paid within one year. NAFI and its subsidiary corporations may periodically make short-term loans, not to exceed one year, to its affiliated corporation, secured by documentation evidencing such indebtedness. The documentation shall include date and amount of the request, interest rate and other appropriate terms approved by the Chief Operating Officer and the Executive Director of the borrowing affiliated corporation. For the year ended June 30, 2017, NAFICT provided support to its affiliates through use of certain cash reserves with an interest fee, based on prime rate less .50%. The amount of related interest income recorded in the accompanying statement of activities for the year ended June 30, 2017 was not significant.