2021-01-21T12:00:31-06:00 2020-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2019-07-01 042921507 NORTH AMERICAN FAMILY INSTITUTE INC % HILDEGARDE PARIS NORT 9785380286 90 MAPLE STREET Suite UNIT 2 STONEHAM MA 02180 PAMELA ROCHA TREASURER/CFO 9788824878 2021-01-20 true STEPHANIE LONCZAK P01880207 6179881000 2021-01-19 2019 2022-09-23 18:48:47Z DR YITZHAK BAKAL 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 6575260 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. 11 11 146 20 0 0 73676 94125 10083553 6352193 80410 115065 18479 13877 10256118 6575260 0 0 0 0 6682533 4833694 0 0 0 3531906 1904595 10214439 6738289 41679 -163029 7622912 7222819 5091691 4815449 2531221 2407370 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 1105217 1089234 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. 592176 623607 EVIDENCE-BASED SERVICES: NORTH AMERICAN FAMILY INSTITUTE OFFERS EVIDENCE-BASED PREVENTION SERVICES, KNOWN AS PARENTING WITH LOVE AND LIMITS, FOR ADJUDICATED DELINQUENTS IN THE STATE OF FLORIDA THAT INCLUDES FAMILY SUPPORT, COMMUNITY CONNECTIONS, AND EDUCATIONAL AND THERAPEUTIC RESOURCES. 244827 98435 COMMUNITY BUILDING SERVICES: NORTH AMERICAN FAMILY INSTITUTE OFFERS ALTERNATIVE SERVICES TO YOUTH BASED ON PEER EMPOWERMENT, GROUP WORK, ACCOUNTABILITY, AND RECOGNITION FOR POSITIVE CHOICES. (SEE SCHEDULE O) 223518 4554794 2165738 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 50 0 true 146 true false false false false false false false false false false false false X 11 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 DR YITZHAK BAKAL PRESIDENT 38.0 0.0 X 265777 0 259518 HILDEGARDE PARIS CHIEF OPERATING OFFICER 40.0 0.1 X 229122 0 26049 DR PAUL DANN EXECUTIVE DIRECTOR 0.0 40.0 X 185958 0 25102 LYNN BISHOP EXECUTIVE DIRECTOR 0.0 40.0 X 173131 0 23197 LYDIA TODD EXECUTIVE DIRECTOR 0.0 40.0 X 167407 0 17038 DR CHUCK MYERS EXECUTIVE DIRECTOR 0.0 40.0 X 137098 0 19193 PAMELA ROCHA TREASURER/CHIEF FIN OFFICER 40.0 2.0 X 135402 0 17064 PETER CAREY REGIONAL DIRECTOR 40.0 0.0 X 107427 0 9706 HOLLY ROY ASSISTANT CLERK 40.0 0.0 X 48502 0 6219 HOWARD RICH CHAIRMAN 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 ROGER MARCORELLE DIRECTOR 0.69 0.46 X 0 0 0 BARNET WEINSTEIN DIRECTOR 0.23 0.46 X 0 0 0 DR NANCY GROSSMAN DIRECTOR 0.38 0.75 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 DR MATTHEW SAGAL DIRECTOR 0.23 0.46 X 0 0 0 DR JACKIE ROSARIO DIRECTOR 0.23 0.46 X 0 0 0 DR KATHERINE TURNER DIRECTOR 0.23 0.46 X 0 0 0 1449824 0 403086 11 false true false THE ULTIMATE SOFTWARE GROUP INC PO BOX 930953 ATLANTA GA 31193 PAYROLL SERVICES 287381 KPMGLLP PO BOX 120001 DALLAS TX 75312 AUDIT SERVICES 177850 SAVANNAH FAMILY INSTITUTE INC PO BOX 30381 SAVANNAH GA 31410 CONSULTANT 160361 JMK SYSTEMS SOLUTIONS INC 20 BROADWAY AVENUE IPSWICH MA 01938 INFO TECHNOLOGY 141350 NETSMART TECHNOLOGIES INC PO BOX 823519 PHILADELPHIA PA 19182 INFO TECHNOLOGY 133690 5 94125 94125 FEES/CONTRACTS FROM GOVERNMENT AGENCIES 624100 6352193 6352193 6352193 101065 101065 0 0 0 0 0 14000 14000 14000 14000 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 624100 13877 13877 13877 6575260 6366070 115065 0 0 0 0 653634 653634 0 2862445 1284591 1577854 0 1030103 213421 816682 287512 105042 182470 10113 10113 23126 2060 21066 204875 204875 0 0 0 409584 47005 362579 18925 1384 17541 25464 5279 20185 198621 198621 0 166339 39604 126735 71958 56092 15866 0 106869 2898 103971 60445 59890 555 0 238139 137030 101109 33533 16100 17433 LICENSE/FEES/SUBSCRIPTIONS 108019 93581 14438 EQUIPMENT 86506 6332 80174 CONSUMABLES 32104 32104 TELECOMMUNICATIONS 50259 20718 29541 59716 42607 17109 6738289 2165738 4572551 0 0 0 3410800 3050499 0 0 1010864 1159130 0 0 0 0 269485 216077 0 0 305849 279478 7431493 5897250 1706863 1534243 552457 591635 0 0 0 0 0 0 366594 391757 7622912 7222819 3128825 3021787 0 0 15850 8827 0 0 0 0 0 0 1341643 1164163 0 0 605373 620672 5091691 4815449 X 2444180 2324767 87041 82603 2531221 2407370 7622912 7222819 -163029 39178 X false true X true false X 196168 143540 145850 73676 94125 653359 21403266 10132772 9750098 10083553 6352193 57721882 0 0 0 21599434 10276312 9895948 10157229 6446318 58375241 117224 85835 105233 5000 10000 323292 0 117224 85835 105233 5000 10000 323292 58051949 69423 59668 67907 80410 101065 378473 0 69423 59668 67907 80410 101065 378473 0 3725 2421 1177 18479 13877 39679 21672582 10338401 9965032 10256118 6561260 58793393 0.98739 0.98880 0.00644 0.00460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 259753 259753 1664474 1164943 499531 3747819 3190657 557162 1345974 1171138 174836 413473 370512 42961 1534243 DUE FROM AFFILIATES 209842 SECURITY DEPOSITS 19115 GOODWILL 91667 OTHER ASSETS 71133 391757 0 DUE TO AFFILIATES 277490 DEFERRED TAX LIABILITIES 343182 620672 X 6614438 39178 39178 6575260 6575260 6738289 6738289 6738289 FIN 48 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 false false false false false false false false false HILDEGARDE PARIS CHIEF OPERATING OFFICER 229122 0 0 0 0 0 18867 0 7182 0 255171 0 0 0 PAMELA ROCHA TREASURER/CHIEF FIN OFFICER 133402 0 2000 0 0 0 11515 0 5549 0 152466 0 0 0 DR YITZHAK BAKAL PRESIDENT 265777 0 0 0 0 0 251847 0 7671 0 525295 0 0 0 DR PAUL DANN EXECUTIVE DIRECTOR 185958 0 0 0 0 0 16088 0 9014 0 211060 0 0 0 LYDIA TODD EXECUTIVE DIRECTOR 162407 0 5000 0 0 0 14188 0 2850 0 184445 0 0 0 DR CHUCK MYERS EXECUTIVE DIRECTOR 137098 0 0 0 0 0 9893 0 9300 0 156291 0 0 0 LYNN BISHOP EXECUTIVE DIRECTOR 173131 0 0 0 0 0 14346 0 8851 0 196328 0 0 0 CEASED PROGRAM SERVICES PART III, LINE 3 DURING FISCAL YEAR 2020 THE NEW YORK PROGRAMS SUCCESSFULLY TRANSITIONED FROM NAFI TO NAFI CONNECTICUT, INC. WITH NO IMPACT OR CHANGE TO THE OVERSIGHT OR OPERATIONS OF THE CONTRACTS AND CONTINUITY OF SERVICES UNDER THE CONTRACTS WERE MAINTAINED WITHOUT DISRUPTION. PART III, LINE 4C (CONT.) 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 WITH A SPECIFIC FOCUS ON POLICE. YOUTH LINK SERVICES ENGAGE YOUTH AND COMMUNITIES 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. OTHER PROGRAM SERVICES PART III, LINE 4D OTHER PROGRAMS CONSIST OF INTERCOMPANY TRANSACTIONS WITH FOUR SUBSIDIARY CORPORATIONS AND CONTRIBUTION REVENUE. 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 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 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, 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 169693 -140071 false 0 true 0.11540 false false false false false false false false false true false true false false true true true false false NFI VERMONT INC l 959303 % OF REVENUE NFI VERMONT INC j 7659 ACTUAL EXPENSE NFI VERMONT INC p 21621 ACTUAL EXPENSE NFI MASSACHUSETTS INC l 1377273 % OF REVENUE NFI MASSACHUSETTS INC j 13084 ACTUAL EXPENSE NFI MASSACHUSETTS INC p 43546 ACTUAL EXPENSE NFI NORTH INC l 1355534 % OF REVENUE NFI NORTH INC j 48188 ACTUAL EXPENSE NFI NORTH INC p 25763 ACTUAL EXPENSE NFI NORTH INC q 209842 ACTUAL EXPENSE NAFI CONNECTICUT INC l 1425819 % OF REVENUE NAFI CONNECTICUT INC j 147196 ACTUAL EXPENSE NAFI CONNECTICUT INC p 186560 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 $959,303 for the year ended June 30, 2020. In addition, NFIV pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $7,659 for the year ended June 30, 2020. Cost reimbursement overpayments have resulted in a balance due from NAFI as of June 30, 2020 in the amount of $21,621. 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 $1,377,273 for the year ended June 30, 2020. In addition, NFI pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $13,084 for the year ended June 30, 2020. Cost reimbursement overpayments have resulted in a balance due from NAFI as of June 30, 2020 in the amount of $43,546. 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 $1,355,534 for the year ended June 30, 2020. In addition, NFIN pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $48,188 for the year ended June 30, 2020. Cost reimbursement underpayments resulted in a balance due to NAFI as of June 30, 2020 in the amount of $209,842. Cost reimbursement overpayments have resulted in a balance due from NAFI as of June 30, 2020 in the amount of $25,763. 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 $1,425,819 for the year ended June 30, 2020. In addition, NAFICT pays NAFI a property charge for usage of certain fixed assets of NAFI. This charge was $147,196 for the year ended June 30, 2020. Cost reimbursement overpayments have resulted in a balance due from NAFI as of June 30, 2020 in the amount of $186,560. 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. For the year ended June 30, 2020, NAFICT provided support to its affiliates through use of certain cash reserves with an interest fee, based on prime rate less .50%.