2011-01-19T10:12:12-05:00 2010-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2009-07-01 042921507 North American Family Institute Inc NORT 9785380286 26 Howley Street Peabody MA 01960 Daniel Nakamoto 2011-01-17 6179881000 2009 2016-02-24 21:20:13Z Dr Yitzhak Bakal 26 Howley Street Peabody MA 01960 24201156 false 9242 X www.nafi.com X 1974 MA 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 and the world around them. 10 10 583 10 0 0 141834 191370 25287937 24006305 -11003 -9503 18966 3020 25437734 24191192 0 0 0 0 18019057 16932768 0 0 0 7954273 7643821 25973330 24576589 -535596 -385397 13013545 13757497 8463361 9027715 4550184 4729782 NAFI's mission is to create community environments based upon principles of dignity and respect that help children, adults and families to grow and change to better their lives. true true 3764066 4212248 Alternatives in Rhode Island: Therapeutic residential community where the residents attend school on grounds. Program staff works with residents to provide unique, fun, and educational experiences while still assuring that treatment and safety are the primary concerns. 1764578 1931174 The Monticello New Life Program, located in Monticello, Florida, is a residential treatment program serving adolescent females committed to the Department of Juvenile Justice. The Program is specifically designed to meet the security, treatment, life skills, and transition needs of adolescent girls involved with the juvenile justice system. NAFI provides educational services on-site, and gender-specific programming based on its extensive experience in providing residential services for adolescent females. 1726289 1794554 Multi-systemic Therapy (MST) is a unique, goal-oriented, comprehensive treatment program designed to serve youths with serious behavioral problems in their communities. *See Schedule O* 11788119 16068329 19043052 true true false false false false false false false 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 false false true 87 0 true 583 true false false false false false false false false false false false false 10 10 false false false false false false false true true false true true true true true true true true true true true false MA NY X DANIEL NAKAMOTO 9785380286 26 HOWLEY STREET Peabody MA 01960 Dr Nancy Grossman 1.0 X 0 0 0 Rev Kent Johnson 1.0 X 0 0 0 Dennis Lewis 1.0 X 0 0 0 Dr William Madaus 1.0 X 0 0 0 Roger Marcorelle 1.0 X 0 0 0 Barney Weinstein 1.0 X 0 0 0 James Zafris 1.0 X 0 0 0 Margaret N Zusky 1.0 X 0 0 0 Howard Rich 1.0 X X 0 0 0 Dr Barbara Vinick 1.0 X X 0 0 0 Dr Yitzhak Bakal 38.0 X 265504 0 6531 Daniel Nakamoto 40.0 X 101790 0 6776 Pamela Bruce 40.0 X 94461 0 1728 Hildegarde Paris 40.0 X 152968 0 5481 James Isenburg 40.0 X 152286 0 3531 Stephen Hahn 40.0 X 119766 0 1728 Charles Myers 40.0 X 100722 0 5673 Paul Dann 40.0 X 121897 0 6276 1109394 0 37724 7 false true false Mindshift Technologies PO Box 200105 PITTSBURGH PA 15251 Info Technology 292987 Butler Hospital - Consultants 345 Blackstone Blvd Finance Departm PROVIDENCE RI 02906 Medical Services 119833 KPMG LLP DEPT 0579 BOX 120001 DALLAS TX 75312 AUDITOR 154500 J Murtagh Construction 31 Mercier Avenue SOMERSET MA 02725 General Contractor 127943 4 191370 7416 191370 FEES/CONTRACTS FROM GOVERNMENT AGENCIES 624100 24006305 24006305 24006305 461 0 461 0 0 0 0 0 0 0 9964 -9964 -9964 -9964 0 0 0 0 0 MISCELLANEOUS 624100 3020 3020 3020 24191192 24009325 0 -9503 0 0 0 0 791056 791056 0 12352461 10101036 2251425 0 0 2864126 2209103 655023 925125 710976 214149 0 147987 84709 63278 0 0 0 0 2218861 1835474 383387 8511 8042 469 91913 61014 30899 329071 15661 313410 0 1250257 916168 334089 339904 282221 57683 0 101989 44775 57214 184357 159226 25131 0 1049423 947173 102250 259552 219889 39663 CONSUMABLES 1185037 1185037 TELECOMMUNICATIONS 176816 122651 54165 EQUIPMENT 158156 103039 55117 OTHER DIRECT 132889 28252 104637 IN-KIND CONTRIBUTIONS 7416 7416 1682 1190 492 24576589 19043052 5533537 0 276967 900616 4091419 3662294 37115 1486922 441425 93815 14470645 7294671 7743221 7175974 350272 365225 73126 72651 13013545 13757497 2087447 3245770 3533492 2879806 2417417 2552345 425005 349794 8463361 9027715 X 4443656 4608553 106528 121229 4550184 4729782 13013545 13757497 X false true true X false X false false false 498185 747234 928701 141834 1438501 3754455 21209836 23495349 24911580 25287938 24006305 118911008 21708021 24242583 25840281 25429772 25444806 122665463 122665463 58204 67475 26079 6444 461 158663 58204 67475 26079 6444 461 158663 23360 4731 765 18966 161621 209443 21789585 24314789 25867125 25455182 25606888 123033569 0.99701 0.99768 0.00129 0.00156 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 359753 359753 2047950 843485 1204465 9932285 5183957 4748328 1511044 900194 610850 619613 367035 252578 7175974 0 DUE TO AFFILIATES 349794 349794 24191192 24576589 -385397 22601 1003009 1025610 640213 91475182 22601 1269464 65991925 67283990 24191192 24191192 90834969 1269464 64988916 66258380 24576589 24576589 Other changes in net assets Part XI, Line 8 Revenue of subsidiaries 66,066,604 Expenses of subsidiaries (64,988,916) Unrealized loss on interest rate swap (74,679) Other revenue included in AFS but not on Form 990 Part XII, Line 2d Revenue of subsidiaries 66,066,604 Unrealized loss on interest rate swap (74,679) Other expenses included in AFS but not on Form 990 Part XIII, Line 2d Expenses of subsidiaries 64,988,916 Reconciliation Part XI, XII, XIII NAFI's audited financial statements are prepared on a consolidated basis. The reconciliation provided on Schedule D ties to the consolidated audited financial statements of NAFI. X X X false false false false false false false false false Dr Yitzhak Bakal 265504 0 0 0 0 0 0 0 6531 0 272035 0 0 0 Hildegarde Paris 152968 0 0 0 0 0 0 0 5481 0 158449 0 0 0 James Isenburg 152286 0 0 0 0 0 0 0 3531 0 155817 0 0 0 New Program Services Part III, Question 2 Multi-systemic Therapy (MST) is a unique, goal-oriented, comprehensive treatment program designed to serve youths with serious behavioral problems in their communities. MST is the only family-focused and community-based treatment program that has been the focus of several major research studies, and demonstrated clinical- and cost effectiveness for youth with complex emotional, social, and academic needs. The major goal of MST is to empower parents with the skills and resources needed to independently address the difficulties that arise in raising teenagers and empower youth to cope with family, peer, school and neighborhood problems. Noted in Part III, Line 4c as one of the three largest program services. Alachua Academy is a moderate risk, staff secure program for adolescent girls. The staff at Alachua use evidence-based program models to provide treatment and services, including a focus on Substance Abuse intervention. Programming also includes both an academic and vocational component as well as GED preparation, provided through a cooperative agreement with the Alachua School District. Significant Changes to Program Service Part III, Question 3 Thomas O'Farrell Youth Center in Maryland: Residential treatment facility for adjudicated male adolescents. Youth receive treatment and educational services with the goal of reducing further involvement with the legal system and preparing them to be responsible adults. The program was closed by mutual agreement with the funding source. DeFuniak Springs Program in Florida: The Serious Habitual Offender Program and Intensive Halfway House are residential treatment services for high-risk boys. Goal is to help the resident become a respectful and responsible member of our community and when they return to their home community they will be able to instill the ideas and behaviors they have learned while at our program and help reduce juvenile crime in their home community and throughout the state. The contract was awarded to another organization. Program Service Accomplishments Part III, Line 4c Multi-systemic Therapy (MST) is a unique, goal-oriented, comprehensive treatment program designed to serve youths with serious behavioral problems in their communities. MST is the only family-focused and community-based treatment program that has been the focus of several major research studies, and demonstrated clinical- and cost effectiveness for youth with complex emotional, social, and academic needs. The major goal of MST is to empower parents with the skills and resources needed to independently address the difficulties that arise in raising teenagers and empower youth to cope with family, peer, school and neighborhood problems. Part III, Line 4d Other Program Services: The majority of program in this category include residential programs such as group homes and shelters for youth referred from juvenile justice and child welfare agencies. NAFI operates one residence for developmentally disabled adults. The balance of programs is community based services including foster care, wrap around, and a school for youth in detention. Form 990 Review Process Part VI, Section B, Line 11A Information is gathered from the business office/executive directors by the Chief Financial Officer and is used to populate the Form 990's 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. 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 recuse 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 15b Annually the executive director, board of directors and parent organization CEO participate in an evaluation process. The Executive Director completes a self evaluation reflecting on accomplishments, areas of growth and goals for the coming year. The Board of Directors also completes an evaluation summary for the Executive Director as does the CEO of the parent organization. This information is reviewed and discussed at an executive session of the Board of Directors. Salary considerations are part of this process and include approvals by the CEO of the parent organization and the Board of Directors. Other key employees of the organization are reviewed by the Executive Director using a similar process and salary considerations are a part of the overall budget approved by the Board of Directors. Current market and Form 990 of other comparable organizations are tools used to establish comparable compensation. 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. Related Party Transactions Schedule R, Part V NFI Vermont North American Family Institute, Inc. (NAFI), an affiliate, charges an administrative management fee for supporting service costs that NAFI incurs on behalf of the Company. These allocated costs amounted to $575,173 for the year ended June 30, 2010, and have been included in supporting services expenses in the accompanying statements of activities and functional expenses. Underpayments to NAFI resulted in a balance due from NFIV as of June 30, 2010 in the amount of $141,346. 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. Overpayments to NAFI resulted in a balance due from NAFI as of June 30, 2010 in the amount of $59,833. This amount has been reported as due to affiliate in the accompanying statement of financial position and is not expected to be paid within one year. NFI Massachusetts North American Family Institute, Inc. (NAFI), an affiliate, charges an administrative management fee and an estimated property usage fee for supporting service costs that NAFI incurs on behalf of the Company. These allocated costs amounted to $1,042,404 for the year ended June 30, 2010 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 $12,891 for the year ended June 30, 2010 and has been included in the accompanying statements of activities and functional expenses. Underpayments to NAFI resulted in a balance due from NFI as of June 30, 2010 in the amount of $212,148. 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. Overpayments to NAFI resulted in a balance due from NAFI as of June 30, 2010 in the amount of $119,666. This amount has been reported as due to affiliate in the accompanying statement of financial position and is not expected to be paid within one year. NFI North North American Family Institute, Inc. (NAFI), an affiliate, charges an administrative management fee for supporting service costs that NAFI incurs on behalf of the Company. These allocated costs amounted to $646,880 for the year ended June 30, 2010, 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 $55,740 for the year ended June 30, 2010, and has been included in the accompanying statements of activities and functional expenses. NAFI is committed to providing the necessary level of support to its affiliates. Advances from NAFI to NFIN have been reported as due to affiliate on the accompanying statement of financial position. At June 30, 2010, such advances amounted to $137,628, which is expected to be paid within one year. Overpayments to NAFI resulted in a balance due from NAFI as of June 30, 2010 in the amount of $78,243. This amount has been reported as due to affiliate in the accompanying statement of financial position and is not expected to be paid within one year. NAFI Connecticut North American Family Institute, Inc. (NAFI), an affiliate, charges an administrative management fee for supporting service costs that NAFI incurs on behalf of the Company. These allocated costs amounted to $1,016,257 for the year ended June 30, 2010 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 $303,098 for the year ended June 30, 2010 and has been included in the accompanying statements of activities and functional expenses. Underpayments to NAFI resulted in a balance due from NAFICT as of June 30, 2010 in the amount of $425,358. 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. Overpayments to NAFI resulted in a balance due from NAFI as of June 30, 2010 in the amount of $92,051. This amount has been reported as due to affiliate in the accompanying statement of financial position and is not expected to be paid within one year. NAFI and affiliated 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 Executive Director of Administrative Services and the Executive Director of the borrowing affiliated corporation. In fiscal 2010, NAFICT provided support to its affiliates through use of certain cash reserves with an interest fee, based on prime rate less 0.50. The amount of related interest income recorded in the accompanying statement of activities for the year ended June 30, 2010 was $46,063. NFI Massachusetts Inc 26 Howley Street Peabody MA 01960 237378470 Social Svcs MA 501(c)(3) 9 NAFI NFI North Inc 40 Park Lane Contoocook NH 03229 043161042 Social Svcs NH 501(c)(3) 9 NAFI NFI Vermont Inc 30 Airport Road South Burlington VT 05403 030304434 Social Svcs VT 501(c)(3) 9 NAFI NAFI Connecticut Inc 20 Batterson Park RdSuite 301 Farmmington CT 06032 900059160 Social Svcs CT 501(c)(3) 9 NAFI The Captive Advantage LLC PO Box 550 Westborough MA 01581 264681578 Captive Cell DE NAFI false false false false false false true false false false true false false false true false false true true true NFI Vermont Inc p 575173 NFI Vermont Inc q 59833 NFI Vermont Inc r 141346 NFI Massachusetts Inc p 1042404 NFI Massachusetts Inc q 119666 NFI Massachusetts Inc r 212148 NFI North Inc i 55740 NFI North Inc p 646880 NFI North Inc q 78243 NFI North Inc r 137628 NAFI Connecticut Inc i 303098 NAFI Connecticut Inc p 1016257 NAFI Connecticut Inc q 92051 NAFI Connecticut Inc r 425358