2017-02-06T09:11:01-06:00 2016-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2015-07-01 042921507 NORTH AMERICAN FAMILY INSTITUTE INC % HILDEGARDE PARIS NORT 9785380286 90 MAPLE STREET Suite UNIT 2 STONEHAM MA 02180 PAMELA ROCHA TREASURER/CFO 9788824878 2017-02-03 true TARA J D'AGOSTINO P01245482 6179881000 2017-02-03 2015 2021-01-29 14:40:06Z DR YITZHAK BAKAL 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 21764134 false 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. 12 10 412 9 0 0 331907 196168 21246660 21403266 2301870 17204 -6719 3725 23873718 21620363 424500 0 0 0 14234763 14548790 0 0 0 7888562 7533796 22547825 22082586 1325893 -462223 8972961 9033148 4102756 4615746 4870205 4417402 X TO CREATE COMMUNITY ENVIRONMENTS BASED UPON PRINCIPALS OF DIGNITY AND RESPECT THAT HELP CHILDREN, ADULTS, AND FAMILIES TO GROW AND CHANGE IN ORDER TO BETTER THEIR LIVES. false true 5872167 6352730 JUVENILE JUSTICE SERVICES: THE NORTH AMERICAN FAMILY INSTITUTE OFFERS A CONTINUUM OF SERVICES FOR ADJUDICATED DELINQUENTS FROM EVIDENCE BASED PREVENTION, FAMILY SUPPORT, INDEPENDENT LIVING, SHELTERS, GROUP HOMES, RESIDENTIAL TREATMENT, AND STAFF-SECURE RESIDENTIAL PROGRAMS. EDUCATION IS A PRIORITY FOR YOUTH RECEIVING SERVICES. NAFI OPERATES SEVERAL SCHOOLS IN RESIDENTIAL PROGRAMS AND SUPPORTS STUDENT PARTICIPATION IN PUBLIC SCHOOLS. 9884819 11104470 BEHAVIORAL HEALTH SERVICES: THE NORTH AMERICAN FAMILY INSTITUTE OFFERS A CONTINUUM OF SERVICES FROM PREVENTION, OUTPATIENT SERVICES IN PRIMARY CARE PRACTICES, THERAPEUTIC FOSTER CARE, FOSTER CARE, AND RESIDENTIAL TREATMENT PROGRAMS FOR ADJUDICATED AND YOUTH REFERRED FROM CHILD WELFARE, MENTAL HEALTH, AND EDUCATIONAL AGENCIES. EDUCATION IS A PRIORITY FOR YOUTH RECEIVING SERVICES. NAFI OPERATES SEVERAL SCHOOLS IN RESIDENTIAL PROGRAMS AND SUPPORTS STUDENT PARTICIPATION IN PUBLIC SCHOOLS. NAFI ALSO OPERATES A RESIDENTIAL AND INDEPENDENT LIVING PROGRAM FOR CHRONICALLY MENTAL ILL ADULTS. 769280 540918 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. 392271 3408873 16918537 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 true false false false false true true true false false true 116 0 true 412 true false false false false false false false false false true false X 12 10 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 UNIT2 STONEHAM MA 02180 HOWARD RICH CHAIRMAN OF THE BOARD 0.69 0.46 X X 0 0 0 ROGER MARCORELLE VICE CHAIRMAN/DIRECTOR 0.54 0.46 X X 0 0 0 HILDEGARDE PARIS TREASURER/COO 40.0 0.1 X X 204440 0 6743 DR BARBARA VINICK CLERK/DIRECTOR 0.23 0.46 X X 0 0 0 KELLY MADDEN ASST CLERK/CHIEF ADMIN OFFICER 40.0 0.4 X X 113209 0 3503 BARNET WEINSTEIN DIRECTOR 0.23 0.46 X 0 0 0 DR NANCY GROSSMAN DIRECTOR 0.38 0.6 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 JACKIE ROSARIO DIRECTOR 0.04 0.0 X 0 0 0 MATTHEW SAGAL DIRECTOR 0.23 0.0 X 0 0 0 PAMELA ROCHA TREASURER/CFO 40.0 2.0 X X 118207 0 4782 DR YITZHAK BAKAL PRESIDENT 40.0 0.0 X 281557 0 123643 JAMES ISENBERG DIRECTOR OF MARKETING 40.0 0.0 X 183283 0 6424 CHARLES MYERS EXECUTIVE DIRECTOR 0.0 40.0 X 124095 0 4329 PAUL DANN EXECUTIVE DIRECTOR 0.0 40.0 X 151646 0 7690 STEVEN HAHN EXECUTIVE DIRECTOR 0.0 40.0 X 145842 0 2653 LYNN BISHOP EXECUTIVE DIRECTOR 0.0 40.0 X 130849 0 9110 JOHN PARIS DIRECTOR OF DEVELOPMENT & SVCS 40.0 0.0 X 104969 0 4446 1558097 0 173323 10 false true false CERIDIAN PO BOX 10989 NEWARK NJ 07193 DATA PROCESSING 312191 SAVANNAH FAMILY INSTITUTE PO BOX 30381 SAVANNAH GA 31410 CONSULTANT 187377 JMK SYSTEMS SOLUTIONS INC 20 BROADWAY AVENUE IPSWICH MA 01938 INFO TECHNOLOGY 182598 KPMG LLP DEPT 0579 BOX 120001 DALLAS TX 75312 AUDIT FEES 177600 4 196168 49705 196168 FEES/CONTRACTS FROM GOVERNMENT AGENCIES 624100 21403266 21403266 21403266 69423 0 0 69423 0 0 0 0 0 0 0 0 91552 143771 0 -52219 -52219 -52219 0 0 0 0 0 MISCELLANEOUS 900099 3725 3725 3725 21620363 21406991 0 17204 0 0 0 0 898655 898655 0 0 10819726 8808032 2011694 0 1983573 1841923 141650 846836 636518 210318 17920 17920 276281 183496 92785 192700 192700 0 0 0 828425 517992 310433 11511 6945 4566 82239 53337 28902 264273 130 264143 0 998974 720293 278681 585187 443332 141855 0 124043 26419 97624 75115 74629 486 0 411950 186033 225917 177717 150476 27241 PROVIDER STIPENDS 1667773 1667773 CONSUMABLES 951206 951206 OTHER DIRECT 237152 127059 110093 TELECOMMUNICATIONS 235588 168763 66825 395742 354181 41561 22082586 16918537 5164049 0 X 0 0 2466150 3105985 0 0 2343198 2216598 0 0 0 0 471336 430270 0 0 432746 112414 7221928 4982180 2590128 2239748 413731 407336 0 0 0 0 0 0 255672 520797 8972961 9033148 2115329 2624117 0 0 37925 91574 0 0 0 0 0 0 1730623 1826101 0 0 218879 73954 4102756 4615746 X 4765764 4317893 104441 99509 0 0 4870205 4417402 8972961 9033148 -462223 9420 X false true X true false X 322861 179552 148509 331907 196168 1178997 18215355 17559862 21449688 21246660 21403266 99874831 0 0 0 18538216 17739414 21598197 21578567 21599434 101053828 13000 7300 18050 38350 0 13000 7300 18050 38350 101015478 25693 26005 31704 64344 69423 217169 0 25693 26005 31704 64344 69423 217169 0 6047 1967 822 -6719 3725 5842 18569956 17767386 21630723 21636192 21672582 101276839 0.99742 0.99796 0.00214 0.00173 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 259753 259753 1664474 949899 714575 3697272 2806928 890344 1077788 842798 234990 522641 382555 140086 2239748 DUE FROM AFFILIATES 316677 SECURITY DEPOSITS 139552 OTHER ASSETS 64568 520797 0 DUE TO AFFILIATES 73954 73954 X 22213673 9420 583890 593310 21620363 21620363 22666476 583890 583890 22082586 22082586 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 TREASURER/COO 203857 0 0 0 583 0 0 0 6743 0 211183 0 0 0 DR YITZHAK BAKAL PRESIDENT 278857 0 0 0 2700 0 116870 0 6773 0 405200 0 0 0 JAMES ISENBERG DIRECTOR OF MARKETING 178283 0 5000 0 0 0 0 0 6424 0 189707 0 0 0 PAUL DANN EXECUTIVE DIRECTOR 150302 0 0 0 1344 0 0 0 7690 0 159336 0 0 0 X 3040 FMV X 1 2221 FMV X 1 25840 FMV X 1 2392 FMV X TICKETS/PARKING VOUCHERS 6 14362 FMV X HOLIDAY BASKETS 1 1250 FMV X FURNITURE 2 600 FMV false true false NUMBER OF CONTRIBUTIONS PART I, COLUMN (B) NAFI IS REPORTING THE # OF CONTRIBUTIONS IN COLUMN B. CEASE OF PROGRAM SERVICE PART III, LINE 3 DURING FISCAL YEAR ENDED JUNE 30, 2016 NAFI CEASED OPERATIONS AT ALACHUA ACADEMY AND ALACHUA DETENTION CENTER IN FLORIDA AND OUTPATIENT SERVICES IN RHODE ISLAND. OTHER PROGRAM SERVICES PART III, 4D OTHER PROGRAMS CONSIST OF INTERCOMPANY TRANSACTIONS WITH FOUR SUBSIDIARY CORPORATIONS AND CONTRIBUTIONS. FORM 990 REVIEW PROCESS PART VI, SECTION B, QUESTION 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, SECTION B, QUESTION 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. COMPENSATION POLICY PART VI, SECTION B, QUESTION 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, SECTION C, QUESTION 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) 9 NAFI true NFI NORTH INC 40 PARK LANE CONTOOCOOK NH 03229 043161042 SOCIAL SVCS NH 501(C)(3) 9 NAFI true NFI VERMONT INC 30 AIRPORT ROAD SOUTH BURLINGTON VT 05403 030304434 SOCIAL SVCS VT 501(C)(3) 9 NAFI true NAFI CONNECTICUT INC 20 BATTERSON PARK ROAD STE 301 FARMINGTON CT 06032 900059160 SOCIAL SVCS CT 501(C)(3) 9 NAFI true TEAM COORDINATING AGENCY INC PO BOX 844 HAVERHILL MA 01831 042474141 SOCIAL SVCS MA 501(C)(3) 9 NFI MA true THE CAPTIVE ADVANTAGE LLC PO BOX 52108 BOSTON MA 02205 264681578 CAPTIVE CELL DE NAFI RELATED 223412 -20959 false 0 true 0.17010 false false false false false true false false false true false true false true true true true true false NFI VERMONT INC l 720799 % OF REVENUE NFI VERMONT INC j 9126 ACTUAL EXPENSE NFI VERMONT INC p 18860 ACTUAL EXPENSE NFI MASSACHUSETTS INC l 1524892 % OF REVENUE NFI MASSACHUSETTS INC j 32396 ACTUAL EXPENSE NFI MASSACHUSETTS INC p 9126 ACTUAL EXPENSE NFI MASSACHUSETTS INC q 52144 ACTUAL EXPENSE NFI NORTH INC l 853004 % OF REVENUE NFI NORTH INC p 5967 ACTUAL EXPENSE NFI NORTH INC j 51238 ACTUAL EXPENSE NFI NORTH INC Q 291210 ACTUAL EXPENSE NAFI CONNECTICUT INC L 828185 % OF REVENUE NAFI CONNECTICUT INC J 127357 ACTUAL EXPENSE NAFI CONNECTICUT INC P 66678 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 $720,779 for the year ended June 30, 2016, 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 $9,126 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 $18,860. This amount has been reported as due to affiliate in the accompanying statement of financial position and $14,297 is expected to be paid within one year. NFI Massachusetts, Inc. NAFI charges an affiliate, NFI Massachusetts, Inc. (NFI), an administrative management fee and an estimated property usage fee for supporting service costs that NAFI incurs on behalf of the subsidiaries. These allocated costs amounted to $1,524,892 for the year ended June 30, 2016 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 $32,396 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 $9,126 and underpayments have resulted in a balance due to NAFI in the amount of $52,144. 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 $853,004 for the year ended June 30, 2016, 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 $51,238 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 $5,967. This amount has been reported as due from affiliate in the accompanying statement of financial position. Underpayments have resulted in a balance due to NAFI in the amount of $291,210. This amount has been reported as due to affiliate in the accompanying statement of financial position and $45,879 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 $828,185 for the year ended June 30, 2016 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 $127,357 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 $66,678. This amount has been reported as due from affiliate in the accompanying statement of financial position and the current portion, $59,658 is expected to be received 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, 2016, 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, 2016 was not significant.