2023-01-12T09:09:02-06:00 2022-06-30 135565207 KPMG LLP 60 SOUTH STREET TWO FINANCIAL CENTER BOSTON MA 02111 990 2021-07-01 237378470 NFI MASSACHUSETTS INC NFIM 9785380286 300 ROSEWOOD DRIVE 101 DANVERS MA 01923 PAMELA ROCHA TREASURER & CFO 9785380286 2023-01-12 1 PAMELA ROCHA 999009999 STEPHANIE LONCZAK P01880207 6179881000 3 AAL1 IAL1 2021 2023-03-07 01:45:13Z PAMELA ROCHA 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 30471231 0 9242 X WWW.NFIMA.ORG X 1974 MA NFI MASSACHUSETTS PROVIDES COMMUNITY BASED SERVICES FOR YOUTH, ADULTS AND FAMILIES. 8 8 614 8 0 0 1073 3062 31601847 30212619 53831 64423 79338 186418 31736089 30466522 0 0 0 0 23291072 21546469 0 0 0 6958682 6880379 30249754 28426848 1486335 2039674 12715977 13585039 5951089 4875345 6764888 8709694 X SEE SCHEDULE O 0 1 17573564 0 18421341 CHILD AND ADOLESCENT BEHAVIORAL HEALTH - PROVIDES RESIDENTIAL AND HOME-BASED BEHAVIORAL HEALTH PROGRAMS FOR CHILDREN, ADOLESCENTS AND THEIR FAMILIES. SERVICES INCLUDE LOCKED SECURE PROGRAMMING, GROUP HOMES, IN-HOME THERAPY AND PROGRAMMING, 24-HOUR EMERGENCY COVERAGE, CLINICAL ASSESSMENT, INDIVIDUALIZED TREATMENT PLANS, FAMILY INVOLVEMENT, AND COMMUNITY-BASED SUPPORT SERVICES. 3112999 0 3997936 JUVENILE JUSTICE - IN OUR RESIDENTIAL PROGRAMS AND COMMUNITY-BASED LOCATIONS, WE PROVIDE SERVICES TO YOUTH BEING HELD BY THE COURTS OR DYS, AND WE PREPARE THEM FOR SUCCESSFUL ADULTHOOD, REINTEGRATION, VOCATION AND EDUCATION. 3669092 0 4433076 ADULT SERVICES - WE PROVIDE RESIDENTIAL AND HOME-BASED SUPPORTIVE SERVICES FOR ADULTS WITH DEVELOPMENTAL DELAYS, AND BOTH ACQUIRED AND TRAUMATIC BRAIN INJURIES. WE WORK COLLABORATIVELY WITH THE ADULTS AND THEIR FAMILIES TO PROVIDE THEM WITH THE BEST CARE POSSIBLE AND TO ENSURE THAT THEY REMAIN ACTIVE AND ENGAGED MEMBERS OF THEIR COMMUNITIES. 587824 0 3547793 OTHER SERVICES INCLUDE A VARIETY OF BEHAVIORAL HEALTH SERVICES INCLUDING COMMUNITY-BASED THERAPY AND MENTORING SERVICES, OUTPATIENT MENTAL HEALTH, AND SUBSTANCE-ABUSE TREATMENT. 587824 0 3547793 24943479 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 52 0 1 614 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X HILDEGARDE PARIS 9788824878 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 ROGER MARCORELLE CHAIRMAN & DIRECTOR 0.46 0.69 X X 0 0 0 DR BARBARA VINICK CLERK & DIRECTOR 0.46 0.23 X X 0 0 0 JAMES ZAFRIS DIRECTOR 0.46 0.69 X 0 0 0 HOWARD RICH DIRECTOR 0.46 0.69 X 0 0 0 KATHERINE TURNER DIRECTOR 0.46 0.23 X 0 0 0 BARNET WEINSTEIN DIRECTOR 0.46 0.23 X 0 0 0 JACKIE ROSARIO DIRECTOR 0.46 0.19 X 0 0 0 MATT SAGAL DIRECTOR 0.35 0.23 X 0 0 0 HARVEY LOWELL DIRECTOR 0.12 0.23 X 0 0 0 LYDIA TODD EXECUTIVE DIRECTOR 40.00 0.00 X 0 184155 21625 PAMELA ROCHA TREASURER & CFO 2.00 40.00 X 0 141101 23607 RACHEL CUSHION PSYCHIATRIST 30.00 0.00 X 138936 0 17897 ERIC KLINGAMAN DIRECTOR OF OPERATIONS 40.00 0.00 X 136244 0 8653 MAIRIN SCHREIBER DIRECTOR OF QUALITY MGMT 40.00 0.00 X 115014 0 13650 MICHELLE MEAD AGENCY SUPERVISOR 40.00 0.00 X 105441 0 9753 ALYSSA KIRBY NURSE 40.00 0.00 X 119757 0 10151 615392 325256 105336 10 0 1 0 ARBOR ASSOCIATES PO BOX 412978 BOSTON MA 022412978 STAFFING AGENCY 327737 MAXIM HEALTHCARE STAFFING SERVICES INC 12558 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 STAFFING AGENCY 202439 SHC SERVICES INC PO BOX 677896 DALLAS TX 752677896 STAFFING AGENCY 116893 3 3062 3062 FEES/CONTRACTS FROM GOVERNMENT AG 624100 30212619 30212619 30212619 64423 64423 3600 4709 -1109 -1109 -1109 MISCELLANEOUS 624100 187527 187527 187527 30466522 30400146 0 63314 17498681 16115789 1382892 2778117 2558444 219673 1269671 1169331 100340 1118224 5946 1112278 9824 9824 1502048 1400002 102046 84189 1732 82457 43190 37822 5368 73103 1698 71405 1474605 1294311 180294 323653 309329 14324 15958 5627 10331 85686 85686 270943 269876 1067 380448 337295 43153 CONSUMABLES 1029493 1029493 TELECOMMUNICATIONS 202358 171489 30869 EQUIPMENT 197425 129824 67601 OTHER 69232 19785 49447 28426848 24943479 3483369 0 1889419 3584469 0 0 0 0 3302515 3177311 0 0 0 0 0 0 0 0 80983 150967 10308160 5264537 5244970 5043623 717022 634225 0 0 0 0 0 0 1481068 994444 12715977 13585039 1902144 1984759 0 0 36714 20000 91170 44531 0 0 0 0 2196394 1959925 0 0 1724667 866130 5951089 4875345 X 6757841 8702647 7047 7047 6764888 8709694 12715977 13585039 2039674 -94868 0 X 0 1 X 1 0 X 4468 1816 4985 1073 3062 15404 30427058 29658486 31300332 31601847 30212619 153200342 30431526 29660302 31305317 31602920 30215681 153215746 0 0 0 153215746 46305 59149 80828 57431 68023 311736 46305 59149 80828 57431 68023 311736 142353 136375 119302 80723 187527 666280 30620184 29855826 31505447 31741074 30471231 154193762 0.99370 0.99370 0.00200 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 142,353. 2018 AMOUNT: $ 136,375. 2019 AMOUNT: $ 119,302. 2020 AMOUNT: $ 80,723. 2021 AMOUNT: $ 187,527. 2488752 2488752 3382745 1587777 1794968 3097065 2423213 673852 87173 87173 0 1252425 1166374 86051 5043623 LEASE RIGHT-OF-USE 855386 OTHER ASSETS 91176 DUE FROM AFFILIATE 47882 994444 LEASE LIABILITY 866130 866130 X 30885807 -94867 509443 414576 30471231 -4709 -4709 30466522 28941000 509443 4709 514152 28426848 0 28426848 PART X, LINE 2: NFI 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). NFI HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITION. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF RENTAL EXPENSES -4,709. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF RENTAL EXPENSES 4,709. X X X 0 0 0 0 0 0 0 0 0 LYDIA TODD EXECUTIVE DIRECTOR 0 184155 0 0 0 0 0 18636 0 2989 0 205780 0 0 PAMELA ROCHA TREASURER & CFO 0 139101 0 2000 0 0 0 15252 0 8355 0 164708 0 0 RACHEL CUSHION PSYCHIATRIST 138936 0 0 0 0 0 8957 0 8940 0 156833 0 0 0 A MASS DEVELOPMENT FINANCE AGENCY (SERIES 2003) 043431814 2003-05-09 2000000 REFINANCE PROPERTIES 0 0 0 A 1955469 2060924 40000 60924 1960000 2003 0 0 1 1 A 0 0 1 1 0 0 1 0.56530 1 1 A 0 0 1 0 0 0 0 0 1 A 1 PART-II LINE-3 THE ISSUE PRICE OF THE BOND DIFFERS FROM THE TOTAL PROCEEDS OF THE BOND AS A RESULT OF THE PROCEEDS RECEIVED FROM THE SALE OF BOND FINANCED PROPERTY. PART-III LINE-3A MANAGEMENT AND SERVICE CONTRACTS ALL MANAGEMENT AND SERVICE CONTRACTS IN BOND FINANCED SPACE QUALIFY UNDER A PRIVATE BUSINESS USE SAFE HARBOR OR EXCEPTION, THEREFORE NO CONTRACTS RESULT IN PRIVATE BUSINESS USE. PART-IV LINE-2C REBATE CALCULATION SECTION 8 - EXCEPTION TO THE REBATE REQUIREMENT ALL CONSTRUCTION FUNDS WERE EXPENDED WITHIN THE FIRST 24 MONTHS, MEETING THE REBATE CALCULATION EXCEPTION. ORGANIZATION'S MISSION PART III, LINE 1 NFI MASSACHUSETTS PROVIDES COMMUNITY BASED PROGRAMS FOR YOUTHS, ADULTS AND FAMILIES. THOSE SERVED INCLUDE TROUBLED ADOLESCENTS WITH HISTORIES OF ABUSE AND NEGLECT, SERIOUS EMOTIONAL AND/OR BEHAVIORAL PROBLEMS, AND COURT-INVOLVED YOUTH IN ADDITION TO ADULTS WITH MENTAL ILLNESS, DEVELOPMENT DISABILITIES AND ACQUIRED BRAIN INJURIES. FORM 990, PART III, LINE 3 DUE TO SEVERE STAFFING SHORTAGES, NFI CLOSED SEVERAL ADOLESCENT RESIDENTIAL PROGRAMS DURING FISCAL YEAR. NFI WILL LOOK TO RE-OPEN PROGRAM(S) IN THE FUTURE IF STAFFING SITUATION IMPROVES. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT DUTIES: NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE CORPORATE MEMBER OF NFI MASSACHUSETTS. NFI MASSACHUSETTS PAYS A MANAGEMENT FEE OF $1,324,305 TO NAFI FOR OVERSIGHT OF FINANCIAL, BUDGETING, HUMAN RESOURCE OPERATIONS, AND EXEMPT OPERATIONS. NAFI ALSO PROVIDES ACCOUNTING AND AUDITING SERVICES, PERSONNEL POLICIES AND BENEFITS, AND INFORMATION TECHNOLOGY BACKBONE FOR THE SUBSIDIARY CORPORATE OFFICES. NAFI PAYS COMPENSATION TO OFFICERS AND DIRECTORS OF NFI MASSACHUSETTS: LYDIA TODD AND PAMELA ROCHA. THE COMPENSATION IS REPORTED IN COLUMN (E) OF FORM 990, PART VII. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION MEMBERS: NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE MEMBER OF NFI MASSACHUSETTS, INC. AND MAY ELECT MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7A ORGANIZATION MEMBERS: NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE MEMBER OF NFI MASSACHUSETTS, INC. AND MAY ELECT MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B ORGANIZATION MEMBERS: NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE MEMBER OF NFI MASSACHUSETTS, INC. AND MAY ELECT MEMBERS OF THE GOVERNING BOARD. 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 DESIGNATED COMMITTEE FOR REVIEW PRIOR TO ITS SUBMISSION. THE DESIGNATED COMMITTEE HAS BEEN AUTHORIZED TO REVIEW AND APPROVE THE FORM 990 ON BEHALF ON 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 CONFLICT OF INTEREST: 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 COMPENSATION POLICY: EXECUTIVE DIRECTOR'S COMPENSATION IS PROVIDED THROUGH THE MANAGEMENT AGREEMENT WITH NORTH AMERICAN FAMILY INSTITUTE (NAFI). NFI MASSACHUSETTS'S BOARD OF DIRECTORS IN CONJUNCTION WITH THE NAFI EXECUTIVE MANAGEMENT REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND SALARY ON AN ANNUAL BASIS. NFI MASSACHUSETTS AND NAFI UTILIZE THE COMPENSATION POLICY SHOWN BELOW. NORTH AMERICAN FAMILY INSTITUTE, INC. HAS INSTITUTED A PROCESS TO REVIEW THE COMPENSATION PAID TO ITS EXECUTIVES AND FOLLOWS THE REBUTTABLE PRESUMPTION RULES OF SECTION 53.4958-6 OF THE IRS TREASURY REGULATIONS. THE EXECUTIVE DIRECTOR COMPLETES A SELF EVALUATION REFLECTING ON ACCOMPLISHMENTS, AREAS OF GROWTH AND GOALS FOR THE COMING YEAR. THE COO OF THE PARENT ORGANIZATION COMPLETES AN EVALUATION SUMMARY WHICH IS REVIEWED, DISCUSSED AND APPROVED AT AN EXECUTIVE SESSION OF THE BOARD OF DIRECTORS. SALARY CONSIDERATIONS ARE PART OF THIS PROCESS AND INCLUDE APPROVALS, IN ADVANCE OF ANY COMPENSATION PAYOUTS, BY THE COO OF THE PARENT ORGANIZATION AND THE BOARD OF DIRECTORS WHO ARE INDEPENDENT OF MANAGEMENT AND FREE OF ANY CONFLICTS THAT WOULD INTERFERE WITH THEIR EXERCISE OF INDEPENDENT JUDGMENT. 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. NAFI CONDUCTS PERIODIC ANALYSIS OF LIKE POSITIONS AT COMPARABLE HUMAN SERVICE ORGANIZATIONS AND IS CONSIDERED WHEN DETERMINING COMPENSATION. ONCE COMPENSATION IS DETERMINED, IT IS ADEQUATELY DOCUMENTED BY THE COO 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. NORTH AMERICAN FAMILY INSTITUTE INC 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 042921507 SOCIAL SVCS MA 501(C)(3) 10 N/A 0 NFI NORTH INC 40 PARK LANE CONTOOCOOK NH 03229 043161042 SOCIAL SCVS NH 501(C)(3) 10 NAFI 0 NAFI CONNECTICUT INC 20 BATTERSON PARK RD STE 300 FARMINGTON CT 06032 900059160 SOCIAL SCVS CT 501(C)(3) 10 NAFI 0 NFI VERMONT INC 30 AIRPORT ROAD SOUTH BURLINGTON VT 05403 030304434 SOCIAL SCVS VT 501(C)(3) 10 NAFI 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 1 1 0 0 RELATED PARTY TRANSACTIONS SCHEDULE R, PART V NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI), AN AFFILIATE, CHARGES AN ADMINISTRATIVE MANAGEMENT FEE FOR SUPPORTING SERVICE COSTS THAT NAFI INCURS ON BEHALF OF THE SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $1,324,305 FOR THE YEAR ENDED JUNE 30, 2022. 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, 2022. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE AS OF JUNE 30, 2022 FROM NAFI IN THE AMOUNT OF $47,882. NAFI AND AFFILIATED CORPORATIONS MAY PERIODICALLY MAKE SHORT TERM LOANS, NOT TO EXCEED ONE YEAR, TO ITS AFFILIATED CORPORATIONS, SECURED BY DOCUMENTATION EVIDENCING SUCH INDEBTEDNESS. FOR THE YEAR ENDED JUNE 30, 2022, THERE WERE NO SHORT-TERM LOAN TRANSACTIONS.