2011-11-11T11:06:53-06:00 2011-06-30 KPMG LLP 60 South Street Boston MA 02111 990 2010-07-01 042921507 NORTH AMERICAN FAMILY INSTITUTE INC NORT 9785380286 26 HOWLEY STREET PEABODY MA 01960 DANIEL NAKAMOTO 2011-11-10 6179881000 2010 2016-03-07 17:11:31Z DR YITZHAK BAKAL 26 HOWLEY STREET PEABODY MA 01960 20914857 false 9242 X WWW.NAFI.COM X 1974 MA 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 AND THE WORLD AROUND THEM. 9 9 512 9 0 0 191370 204575 24006305 20674993 -9503 13448 3020 -46281 24191192 20846735 0 0 0 0 16932768 14471020 0 0 0 7643821 7119860 24576589 21590880 -385397 -744145 13757498 11380990 9027715 7356843 4729783 4024147 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 AND THE WORLD AROUND THEM. false false 7858332 8312198 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. 7827939 8336673 BEHAVIORAL HEALTH SERVICES: THE NORTH AMERICAN FAMILY INSTITUTE OFFERS A CONTINUUM OF SERVICES FROM PREVENTION, THERAPEUTIC FOSTER CARE, FOSTER CARE, AND RESIDENTIAL TREATMENT PROGRAMS FOR ADJUDICATED DELINQUENTS 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. 629955 294599 COMMUNITY BUILDING SERVICES: UTILIZING ITS YOUTH AND POLICE INITIATIVE (YPI) 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! 921031 3740410 17237257 true true false false false false false false false true false false false true false false true false false false false false false true false false false false true false false false false false false false false false false false false false true true true false false true 93 0 true 512 true false false false false false false false false false false X 9 9 false false false false false false false true true false true true true true true true true true true true true false CA MA NY X X DANIEL NAKAMOTO 9785380286 26 HOWLEY STREET PEABODY MA 01960 X DR NANCY GROSSMAN 0.38 X 0 0 0 DENNIS LEWIS 0.54 X 0 0 0 DR WILLIAM MADAUS 0.23 X 0 0 0 ROGER MARCORELLE 0.54 X 0 0 0 BARNET WEINSTEIN 0.23 X 0 0 0 JAMES ZAFRIS 0.69 X 0 0 0 MARGARET N ZUSKY 0.23 X 0 0 0 HOWARD RICH 0.69 X X 0 0 0 DR BARBARA VINICK 0.23 X X 0 0 0 DR YITZHAK BAKAL 40.0 X 275087 0 6540 DANIEL NAKAMOTO 40.0 X 104676 0 5582 PAMELA BRUCE 40.0 X 94459 0 2933 HILDEGARDE PARIS 16.0 X 156347 0 4396 JAMES ISENBERG 40.0 X 155043 0 4040 STEPHEN HAHN 0.0 X 105949 0 2240 CHARLES MYERS 0.0 X 100815 0 6851 PAUL DANN 0.0 X 121292 0 6340 1113668 0 38922 7 false true false MINDSHIFT TECHNOLOGIES PO BOX 200105 PITTSBURGH PA 15251 INFO TECHNOLOGY 204142 BUTLER HOSPITAL - CONSULTANTS 345 BLACKSTONE BLVD FINANCE DEPARTM PROVIDENCE RI 02906 MEDICAL SERVICES 117975 KPMG LLP DEPT 0579 BOX 120001 DALLAS TX 75312 AUDITOR 136500 J MURTAGH CONSTRUCTION 31 MERCIER AVENUE SOMERSET MA 02725 GENERAL CONTRACTOR 127943 4 79450 125125 3329 204575 FEES/CONTRACTS FROM GOVERNMENT AGENCIES 624100 20674993 20674993 20674993 26402 0 26402 0 0 0 0 0 0 0 0 0 12954 0 -12954 -12954 -12954 0 79450 55168 -55168 -55168 0 0 0 MISCELLANEOUS 624100 8887 8887 8887 20846735 20683880 0 -41720 0 0 0 0 712657 712657 0 10547794 9058252 1489542 0 0 2383317 1963262 420055 827252 665467 161785 0 63470 16941 46529 0 0 0 0 2103768 1704022 399746 15684 15634 50 82979 54900 28079 292016 4574 287442 0 1123325 824369 298956 380003 312835 67168 0 86786 27702 59084 185378 158460 26918 0 1095038 955485 139553 154674 130752 23922 CONSUMABLES 1002035 1002035 TELECOMMUNICATIONS 173702 121631 52071 EQUIPMENT 155644 104841 50803 OTHER DIRECT 201023 112110 88913 IN-KIND CONTRIBUTIONS 3329 2979 350 1006 1006 21590880 17237257 4353623 0 900617 1348005 3662294 2249717 1486922 650476 93815 362223 14554470 8278626 7175974 6275844 365225 403734 72651 90991 13757498 11380990 3245770 1970498 2879806 2396695 2552345 2404084 349794 585566 9027715 7356843 X 4608554 3906918 121229 117229 4729783 4024147 13757498 11380990 X -744145 38509 X false true true X false X false false false 747234 928701 141834 191370 204575 2213714 23495349 24911580 25287938 24006305 20674993 118376165 24242583 25840281 25429772 24197675 20879568 120589879 120589879 67475 26079 6444 461 26402 126861 67475 26079 6444 461 26402 126861 4731 765 18966 3020 8887 36369 24314789 25867125 25455182 24201156 20914857 120753109 0.99865 0.99701 0.00105 0.00129 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 359753 359753 2047950 916421 1131529 10091079 6038866 4052213 1575582 980349 595233 480106 342990 137116 6275844 0 DUE TO AFFILIATES 585566 585566 20846735 21590880 -744145 38509 38509 -705636 21817790 38509 877378 915887 20901903 -55168 -55168 20846735 22523426 877378 55168 932546 21590880 21590880 REVENUE INCLUDED ON RETURN NOT IN FINANCIAL STATEMENTS PART XII, LINE 4B RECLASS OF FUNDRAISING EXPENSES (55,168) EXPENSES INCLUDED IN FINANCIAL STATEMENTS NOT ON RETURN PART XIII, LINE 2D RECLASS OF FUNDRAISING EXPENSES 55,168 YPI 79450 79450 1602 3322 50244 0 79450 79450 1602 3322 50244 55168 -55168 X X X false false false false false false false false false DR YITZHAK BAKAL 275087 0 0 0 0 0 0 0 6540 0 281627 0 0 0 HILDEGARDE PARIS 156347 0 0 0 0 0 0 0 4396 0 160743 0 0 0 JAMES ISENBERG 155043 0 0 0 0 0 0 0 4040 0 159083 0 0 0 OTHER PROGRAM SERVICE ACCOMPLISHMENTS PART III, LINE 4D OTHER PROGRAMS CONSIST OF INTERCOMPANY TRANSACTIONS WITH THE FOUR SUBSIDIARY CORPORATIONS. FORM 990 REVIEW PROCESS PART VI, SECTION B, QUESTION 11B INFORMATION IS GATHERED FROM THE BUSINESS OFFICE/EXECUTIVE DIRECTORS BY THE CHIEF FINANCIAL OFFICER AND 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 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 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. 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. OTHER CHANGES IN NET ASSETS PART XI, LINE 5 UNREALIZED GAIN ON INVESTMENTS 38,509 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DR NANCY GROSSMAN TITLE:DIRECTOR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROGER MARCORELLE TITLE:DIRECTOR HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES ZAFRIS TITLE:DIRECTOR HOURS: 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/EXEC DIR ADMIN HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:HILDEGARDE PARIS TITLE:EXECUTIVE DIRECTOR HOURS:24 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JAMES ISENBERG TITLE:DIRECTOR OF MARKETING HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:STEPHEN HAHN TITLE:EXECUTIVE DIRECTOR HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CHARLES MYERS TITLE:EXECUTIVE DIRECTOR HOURS:40 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:PAUL DANN TITLE:EXECUTIVE DIRECTOR HOURS:40 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 RD STE 301 FARMINGTON CT 06032 900059160 SOCIAL SVCS CT 501(c)(3) 9 NAFI THE CAPTIVE ADVANTAGE LLC 26 HOWLEY STREET PEABODY MA 01960 264681578 CAPTIVE CELL DE NAFI EXCLUDED -26772 73476 false 0 true 0.36530 false false false false true false false false true false false false true false false true true false NFI VERMONT INC P 541810 NFI VERMONT INC Q 84097 NFI VERMONT INC I 9638 NFI NORTH INC P 557661 NFI NORTH INC Q 135466 NFI North Inc I 61709 NAFI CONNECTICUT INC P 1044443 NAFI CONNECTICUT INC Q 123415 NAFI CONNECTICUT INC I 302881 NFI MASSACHUSETTS INC P 1046546 NFI MASSACHUSETTS INC Q 242587 NFI MASSACHUSETTS INC I 28851 RELATED PARTY TRANSACTIONS 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 SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $541,810 FOR THE YEAR ENDED JUNE 30, 2011, AND HAVE BEEN INCLUDED IN SUPPORTING SERVICES EXPENSES 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 $9,638 FOR THE YEAR ENDED JUNE 30, 2011 AND HAS BEEN INCLUDED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES AND FUNCTIONAL EXPENSES. OVERPAYMENTS TO NAFI RESULTED IN A BALANCE DUE FROM NAFI AS OF JUNE 30, 2011 IN THE AMOUNT OF $84,097. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION AND THE CURRENT PORTION, $33,902, IS EXPECTED TO BE RECEIVED 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 SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $1,046,546 FOR THE YEAR ENDED JUNE 30, 2011 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 $28,851 FOR THE YEAR ENDED JUNE 30, 2011 AND HAS BEEN INCLUDED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES AND FUNCTIONAL EXPENSES. OVERPAYMENTS TO NAFI RESULTED IN A BALANCE DUE FROM NAFI AS OF JUNE 30, 2011 IN THE AMOUNT OF $242,587. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION AND THE CURRENT PORTION, $142,197, IS EXPECTED TO BE RECEIVED 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 SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $557,661 FOR THE YEAR ENDED JUNE 30, 2011, 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 $61,709 FOR THE YEAR ENDED JUNE 30, 2011, AND HAS BEEN INCLUDED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES AND FUNCTIONAL EXPENSES. OVERPAYMENTS TO NAFI RESULTED IN A BALANCE DUE FROM NAFI AS OF JUNE 30, 2011 IN THE AMOUNT OF $135,466. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION AND THE CURRENT PORTION, $69,826, IS EXPECTED TO BE RECEIVED 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 SUBSIDIARIES. THESE ALLOCATED COSTS AMOUNTED TO $1,044,443 FOR THE YEAR ENDED JUNE 30, 2011 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 $302,881 FOR THE YEAR ENDED JUNE 30, 2011 AND HAS BEEN INCLUDED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES AND FUNCTIONAL EXPENSES. OVERPAYMENTS TO NAFI RESULTED IN A BALANCE DUE FROM NAFI AS OF JUNE 30, 2011 IN THE AMOUNT OF $123,415. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION AND THE CURRENT PORTION, $46,192, IS EXPECTED TO BE RECEIVED 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 2011, 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, 2011 WAS IMMATERIAL.