2012-11-12T11:08:38-06:00 2012-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2011-07-01 237378470 NFI MASSACHUSETTS INC % DANIEL NAKAMOTO NFIM 9785380286 26 HOWLEY STREET PEABODY MA 01960 DANIEL NAKAMOTO 2012-11-09 6179881000 2011 2016-02-24 21:20:13Z DR YITZHAK BAKAL 26 HOWLEY STREET PEABODY MA 01960 21499216 false 9242 X N/A X 1974 MA NFI MASSACHUSETTS PROVIDES COMMUNITY BASED PROGRAMS FOR YOUTHS AND FAMILIES. 6 6 566 6 0 0 2535 8099 20160358 21180441 -2151 48135 71838 117776 20232580 21354451 0 0 0 0 15174934 15994245 0 0 0 5564722 5842793 20739656 21837038 -507076 -482587 9356629 9675725 6064261 6907260 3292368 2768465 X NFI MASSACHUSETTS PROVIDES COMMUNITY BASED PROGRAMS FOR YOUTHS AND FAMILIES. SEE SCHEDULE O FOR FURTHER DETAIL. false false 7252925 7983316 JUVENILE JUSTICE - IN 5 RESIDENTIAL PROGRAMS INCLUDING SECURE FACILITIES AND STAFF-SECURE GROUP HOMES, PREPARE YOUTH FOR SUCCESSFUL SOCIAL REINTEGRATION AND PARTICIPATION IN THE COMMUNITY AND SOCIETY. 5743727 6245951 BEHAVIORAL HEALTH - PROVIDES BEHAVIORAL HEALTH PROGRAMS FOR LATENCY-AGED CHILDREN AND ADOLESCENTS. SERVICES INCLUDE 24-HOUR EMERGENCY COVERAGE, CLINICAL ASSESSMENT, INDIVIDUALIZED TREATMENT PLANS, FAMILY INVOLVEMENT, AND COMMUNITY-BASED SUPPORT SERVICES. 2182133 2263099 SPECIAL EDUCATION - THE RIVERSIDE SCHOOL IS A CHAPTER 766 APPROVED PRIVATE SCHOOL THAT OFFERS EDUCATIONAL SERVICES TO YOUNG MALES WITH SIGNIFICANT EMOTIONAL AND BEHAVIORAL PROBLEMS, INCLUDING HISTORIES OF ABUSE AND NEGLECT. THE SCHOOL SEEKS TO COMBINE A HIGH DEGREE OF STRUCTURE WITH A CREATIVE ATMOSPHERE THAT PROMOTES LEARNING FOR HIGH-RISK YOUTH. 4271404 4688075 19450189 true false false false false false false false false true false false false true true true true false 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 false false true false false false false true 73 0 true 566 true false false false false false false false false false false X 6 6 false true false false true true true true true false false true true true true true true true true false MA X X DANIEL NAKAMOTO 9788824858 26 HOWLEY STREET PEABODY MA 01960 X HOWARD RICH 0.46 X 0 0 0 ROGER MARCORELLE 0.46 X 0 0 0 KATHERINE TURNER 0.46 X 0 0 0 BARNET WEINSTEIN 0.46 X 0 0 0 JAMES ZAFRIS 0.46 X X 0 0 0 DR BARBARA VINICK 0.46 X X 0 0 0 DANIEL NAKAMOTO 2.0 X 0 105491 4899 LYDIA TODD 40.0 X 94035 0 9055 STEVEN HAHN 40.0 X 0 122470 2528 94035 227961 16482 0 false false false HARBORLIGHT COMMUNITY PARTNERS PO BOX 507 BEVERLY MA 01915 162626 1 8099 3324 8099 FEES/CONTRACTS FROM GOVERNMENT AGENCIES 624100 21180441 21180441 21180441 30484 0 30484 0 0 151644 0 144765 6879 0 6879 6879 0 17651 0 17651 17651 17651 0 0 0 0 0 MISCELLANEOUS 624100 110897 110897 110897 21354451 21291338 0 55014 0 0 0 0 340240 340240 0 12558792 12054191 504601 0 0 2184404 2041267 143137 910809 851154 59655 820579 820579 89701 19950 69751 0 0 0 0 852387 799308 53079 45232 9856 35376 52001 39539 12462 62575 9549 53026 0 1347852 1202181 145671 371181 338259 32922 0 4277 1264 3013 165692 148784 16908 0 472957 468406 4551 212473 193902 18571 CONSUMABLES 988463 988463 EQUIPMENT 133594 98518 35076 TELECOMMUNICATIONS 117678 109101 8577 OTHER DIRECT COSTS 100694 72395 28299 5457 4102 1355 21837038 19450189 2386849 0 95883 224605 0 0 0 0 1884443 2486005 0 0 0 0 540000 540000 0 0 86011 94991 9597598 3993220 5861785 5604378 303070 303268 0 0 0 0 0 0 585437 422478 9356629 9675725 967634 1161690 0 0 67351 65245 3661815 3149835 0 0 0 0 939233 1312728 0 0 428228 1217762 6064261 6907260 X 3254890 2731990 37478 36475 0 0 3292368 2768465 9356629 9675725 X -482587 -41316 X X false true true X false X false false false 18372 10889 6257 2535 8099 46152 25184646 25064119 21151286 20341102 21332085 113073238 25203018 25075008 21157543 20343637 21340184 113119390 113119390 27303 6557 494 208 30484 65046 27303 6557 494 208 30484 65046 101632 139856 110870 69465 110897 532720 25331953 25221421 21268907 20413310 21481565 113717156 0.99474 0.99486 0.00057 0.00072 X 1944530 1944530 3013070 1075793 1937277 3091923 1865626 1226297 75243 61906 13337 1472832 989895 482937 5604378 0 SWAP LIABILITY 342762 LINE OF CREDIT 875000 1217762 21354451 21837038 -482587 -41316 -41316 -523903 21975302 -41316 517402 476086 21499216 -144765 -144765 21354451 22499205 517402 144765 662167 21837038 21837038 FIN 48 PART X, LINE 2 NFI MA 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 MA HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITION. OTHER REVENUE ON RETURN NOT IN FINANCIAL STATEMENTS PART XII, LINE 4B RECLASS OF RENTAL EXPENSES (144,765) OTHER EXPENSES IN FINANCIAL STATEMENTS NOT ON RETURN PART XIII, LINE 2D RECLASS OF RENTAL EXPENSES 144,765 MASS DEVELOPMENT FINANCE AGENCY 043431814 2003-05-09 2000000 REFINANCE PROPERTIES false false false MASS DEVELOPMENT FINANCE AGENCY 043431814 2007-06-21 2600000 ACQUISITION OF PROPERTY/EQUIPMENT false false true 0 0 2000000 0 0 0 40000 0 0 1960000 0 0 2003 false false true true 0 0 2600000 30687 0 0 44536 0 0 2524777 0 0 2007 false false true true false false false false 0.00000 0.00000 0.00000 true false false false false 0.00000 0.00000 0.00000 true false false false 0 false false false 0 false false false true true TD BANK 10. false false false 0 false false ORGANIZATIONS MISSION FORM 990, PART III, LINE 1 NFI MASSACHUSETTS PROVIDES COMMUNITY BASED PROGRAMS FOR YOUTHS AND FAMILIES. THOSE SERVED INCLUDE TROUBLED ADOLESCENTS WITH HISTORIES OF ABUSE AND NEGLECT, SERIOUS EMOTIONAL AND/OR BEHAVIORAL PROBLEMS, AND DELINQUENT YOUTHS IN ADDITION TO ADULTS WITH MENTAL ILLNESS OR MENTAL RETARDATION. OTHER FORM 990, PART III, LINE 4E OTHER SERVICES INCLUDE A VARIETY OF BEHAVIORAL HEALTH SERVICES INCLUDING COMMUNITY-BASED THERAPY AND MENTORING SERVICES, FOSTER CARE, AFTER-SCHOOL PROGRAMMING, SUPPORTIVE LIVING SKILLS FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND RESIDENTIAL SERVICES FOR ADULTS WITH ACQUIRED BRAIN INJURIES. MANAGEMENT DUTIES FORM 990, PART VI SECTION A, QUESTION 3 North American Family Institute, Inc. (NAFI) is the sole corporate member of NFI Massachusetts. NFI Massachusetts pays a management fee of $954,859 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. ORGANIZATION MEMBERS FORM 990, PART VI SECTION A, QUESTION 6-7B North American Family Institute, Inc. (NAFI) is the sole member of NFI Massachusetts, Inc. and may elect members of the governing board. 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 DESIGNATED COMMITTEE FOR REVIEW PRIOR TO ITS SUBMISSION. THE DESIGNATED 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. DETERMINING COMPENSATION PART VI, SECTION B, QUESTION 15 EXECUTIVE DIRECTOR COMPENSATION IS PROVIDED THROUGH THE MANAGEMENT AGREEMENT WITH NORTH AMERICAN FAMILY INSTITUTE (NAFI). NFI MASSACHUSETTS BOARD OF DIRECTORS IN CONJUNCTION WITH 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. 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 COMPENSATION. DISCLOSURE OF DOCUMENTS 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. RECONCILIATION OF NET ASSETS PART XI, LINE 5 UNREALIZED GAIN ON INVESTMENTS ($41,316) HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:HOWARD RICH TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROGER MARCORELLE TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BARNET WEINSTEIN TITLE:DIRECTOR HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES ZAFRIS TITLE:BOARD CHAIRMAN & DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DR. BARBARA VINICK TITLE:CLERK & DIRECTOR HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DANIEL NAKAMOTO TITLE:TREASURER & ASSISTANT CLERK HOURS:41 NORTH AMERICAN FAMILY INSTITUTE INC 26 HOWLEY STREET PEABODY MA 01960 042921507 SOCIAL SVCS MA 501(C)(3) 9 NA false NFI NORTH INC 40 PARK LANE CONTOOCOOK NH 03229 043161042 SOCIAL SVCS NH 501(C)(3) 9 NAFI false NAFI CONNECTICUT INC 20 BATTERSON PARK RD STE 301 FARMINGTON CT 06032 900059160 SOCIAL SVCS CT 501(C)(3) 9 NAFI false NFI VERMONT INC 30 AIRPORT ROAD SOUTH BURLINGTON VT 05403 030304434 SOCIAL SVCS VT 501(C)(3) 9 NAFI false false false false false true false false false false true false true true false true false true false RELATED PARTY TRANSACTIONS 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. THE DOCUMENTATION SHALL INCLUDE DATE AND AMOUNT OF 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 2012, NFI PAID NAFI CONNECTICUT, INC. (NAFICT), AN AFFILIATE, AN INTEREST FEE, BASED ON PRIME RATE LESS 0.50%, FOR USAGE OF CERTAIN CASH RESERVES. THE AMOUNT OF RELATED INTEREST EXPENSE RECORDED IN THE ACCOMPANYING STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2012 WAS IMMATERIAL.