2024-12-12T16:06:55-06:00 2024-06-30 135565207 KPMG LLP 60 SOUTH STREET TWO FINANCIAL CENTER BOSTON MA 02111 990 2023-07-01 900059160 NAFI CONNECTICUT INC NAFI 8602841177 49-51 WETHERSFIELD AVENUE HARTFORD CT 06114 PAMELA ROCHA CFO 8602841177 2024-12-12 1 0 STEPHANIE LONCZAK P01880207 6179881000 2024-12-12 2023 2024-10-15 13:58:12Z HILDEGARDE PARIS 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 26126349 0 9242 X WWW.NAFICT.ORG X 2003 CT SEE SCHEDULE O 8 8 411 8 0 0 63704 37634 25265755 25510258 265131 572259 16178 4278 25610768 26124429 0 0 0 0 18064845 19798948 0 0 0 6538186 5788096 24603031 25587044 1007737 537385 17920688 17647511 5985399 4934269 11935289 12713242 X SEE SCHEDULE O 0 1 9588519 0 11426253 NAFI CT'S GROUP HOMES AND RESIDENTIAL PROGRAMS OFFER CARING, HOME-LIKE, LIVE-IN ENVIRONMENTS FOR ADOLESCENTS AND YOUNG ADULTS TO PRACTICE NEW POSSIBILITIES WITH THE SUPPORT OF 24-HOUR STAFF. NAFI CT ALSO PROVIDES SAFE, NURTURING FOSTER HOMES TO YOUTH IN NEED OF TEMPORARY OR LONG-TERM FOSTER CARE. OUR GROUP HOMES, RESIDENTIAL PROGRAMS, AND FOSTER HOMES HELP YOUTH OVERCOME CHALLENGES WHILE LEARNING THE NECESSARY SKILLS THAT WILL ENABLE THEM TO RETURN HOME OR TO THEIR DESIGNATED PERMANENCY OPTION, STRENGTHEN FAMILY AND ADULT RELATIONSHIPS, AND BECOME BETTER CONNECTED TO THEIR COMMUNITY. 4967113 0 5732011 NAFI CT'S BEHAVIORAL HEALTH AND WELLNESS PROGRAMS OFFER COMPASSIONATE AND COMPREHENSIVE TREATMENT AND COUNSELING FOR A VARIETY OF EMOTIONAL, BEHAVIORAL AND MENTAL HEALTH NEEDS. SERVICES INCLUDE INDIVIDUAL THERAPY, FAMILY THERAPY, GROUP THERAPY, PSYCHIATRIC EVALUATIONS, AND MEDICATION MANAGEMENT. OUR MULTIDISCIPLINARY TEAM OF EXPERIENCED THERAPISTS, PSYCHIATRISTS, CARE COORDINATORS, AND COUNSELORS WORK WITH EACH PERSON TO DEVELOP INDIVIDUALIZED TREATMENT GOALS THAT PROMOTE HEALTH, RECOVERY, AND RESILIENCE. 4060084 0 4954575 NAFI CT'S FAMILY STRENGTHENING & IN-HOME SERVICES WORK WITH FAMILIES THAT ARE INVOLVED WITH SYSTEMS SUCH AS MENTAL HEALTH, CHILD WELFARE, AND JUVENILE JUSTICE WITH A FOCUS ON KEEPING CHILDREN AND YOUTH IN THEIR HOMES AND SUPPORTING FAMILIES DURING CHALLENGING TIMES. THESE PROGRAMS SUPPORT CAREGIVER COMPETENCE AND CONFIDENCE, RESTORE HEALTHY COMMUNICATION, AND DECREASE STRESSORS AND CONFLICT THAT CREATE CRISIS. SERVICES ARE FLEXIBLE AND ATTENTIVE TO THE NEEDS OF FAMILIES, AND CAN OCCUR IN THE HOME, AT SCHOOL, OR IN THE COMMUNITY. 3199524 0 3401697 NAFI CT SERVES CHILDREN AND ADULTS WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES IN VARIOUS SETTINGS FROM GROUP HOMES TO IN-HOME SUPPORT SERVICES. OUR PROGRAMS CREATE AN ATMOSPHERE WHERE OPPORTUNITIES EXIST FOR INDIVIDUALS TO MAKE CHOICES, DEVELOP SKILLS, INCREASE THEIR INDEPENDENCE AND CONFIDENCE, AND BUILD COMMUNITY SUPPORT.NAFI CT'S YOUTH DEVELOPMENT PROGRAMS ARE DESIGNED TO EMPOWER YOUNG PEOPLE THROUGH PERSONAL GROWTH, ACADEMIC ACHIEVEMENT, AND CAREER READINESS. WE CREATE YOUTH-DRIVEN PROGRAMS THAT TAP INTO THE INHERENT STRENGTHS AND ABILITIES OF EACH YOUNG PERSON AND EMPOWER THEM TO UNLOCK THEIR FULL POTENTIAL. 3199524 0 3401697 21815240 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 57 0 1 411 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 CT NY X HILDEGARDE PARIS 9788824878 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 ANDY QUINN CHAIRMAN/DIRECTOR 0.29 X X 0 0 0 KIM OPPERMAN CLERK/DIRECTOR 0.29 X X 0 0 0 JESSICA SERRA GRANT DIRECTOR 0.29 X 0 0 0 WILLIAM BENJAMIN DIRECTOR 0.29 X 0 0 0 JOHN BENIGNI DIRECTOR 0.29 X 0 0 0 KAHLI MERCIK DIRECTOR 0.29 X 0 0 0 BRITTANY GOSS DIRECTOR 0.29 X 0 0 0 DAVID KLAPATCH DIRECTOR 0.29 X 0 0 0 HILDEGARDE PARIS TREASURER/CHIEF OPERATING OFFICER 0.10 40.00 X 0 257428 34356 LYNN BISHOP EXECUTIVE DIRECTOR 40.00 X 0 215642 26966 AMY LEFEBVRE ASSISTANT EXECUTIVE DIRECTOR 40.00 X 154431 0 24250 HEATHER KALIN DIRECTOR OF HUMAN RESOURCES 40.00 X 137091 0 13644 MELISSA PETRONE DIRECTOR OF QUALITY ASSURANCE 40.00 X 139490 0 2303 CYNTHIA LIVSEY DIRECTOR OF OPERATIONS 40.00 X 119407 0 10930 MICHELLE SAROFIN REGIONAL DIRECTOR 40.00 X 124121 0 6152 674540 473070 118601 7 0 1 0 SAVANNAH FAMILY INSTITUTE INC 40 ENCLAVE CIRCLE SAVANNAH GA 31419 LICENSING FEES 161174 1 37634 37634 FEES/CONTRACTS FROM GOVERNMENT AG 624100 25510258 25510258 25510258 574179 574179 1920 -1920 -1920 -1920 MISCELLANEOUS INCOME 900099 4278 4278 4278 26124429 25514536 0 572259 15770067 13894902 1875165 2887551 2534141 353410 1141330 1005618 135712 921439 921439 1132 1132 882663 839853 42810 131066 120986 10080 395477 308436 87041 121435 39575 81860 1237652 1164693 72959 481131 433881 47250 12175 7941 4234 38139 38139 147665 104698 42967 418051 356428 61623 CONSUMABLES 470850 470850 OTHER EXPENSE 338425 304510 33915 LICENSE/PERMITS/FEES 190796 190589 207 25587044 21815240 3771804 0 7747423 7832458 0 0 0 0 3149689 2495242 0 0 0 0 0 0 0 0 133753 110275 3327533 1461670 1833532 1865863 3815877 4174142 0 0 0 0 0 0 1240414 1169531 17920688 17647511 2722054 2195351 0 0 1860887 1573709 248366 237796 0 0 0 0 32201 17271 0 0 1121891 910142 5985399 4934269 X 11885321 12697561 49968 15681 11935289 12713242 17920688 17647511 537385 240568 0 X 0 1 X 1 1 1 X 39959 91331 37922 63704 37634 270550 31226829 27443848 24792254 25265755 25510258 134238944 31266788 27535179 24830176 25329459 25547892 134509494 0 0 0 134509494 117383 132186 128630 265131 574179 1217509 117383 132186 128630 265131 574179 1217509 36959 6404 19036 16033 4278 82710 31421130 27673769 24977842 25610623 26126349 135809713 0.99040 0.99370 0.00900 0.00570 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 36,959. 2020 AMOUNT: $ 6,404. 2021 AMOUNT: $ 19,036. 2022 AMOUNT: $ 16,033. 2023 AMOUNT: $ 4,278. 365656 365656 1239111 394680 844431 1586478 936462 650016 59902 59902 0 76386 70626 5760 1865863 DUE FROM AFFILIATE 182019 SECURITY DEPOSITS/ADVANCES 94699 LEASE RIGHT-OF-USE 892813 1169531 LEASE LIABILITY 910142 910142 X 26393798 240569 28800 269369 26124429 0 26124429 25615844 28800 28800 25587044 0 25587044 PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE NAFICT 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). NAFICT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X X X 0 0 0 0 0 0 0 1 0 HILDEGARDE PARIS TREASURER/CHIEF OPERATING OFFICER 0 256185 0 1243 0 0 0 26838 0 7518 0 291784 0 0 LYNN BISHOP EXECUTIVE DIRECTOR 0 214810 0 832 0 0 0 21611 0 5355 0 242608 0 0 AMY LEFEBVRE ASSISTANT EXECUTIVE DIRECTOR 152327 0 2104 0 0 0 16479 0 7771 0 178681 0 0 0 HEATHER KALIN DIRECTOR OF HUMAN RESOURCES 136554 0 537 0 0 0 7206 0 6438 0 150735 0 0 0 PART I, LINE 7 CERTAIN INDIVIDUALS LISTED IN SCHEDULE J, PART II RECEIVED NON-FIXED PERFORMANCE BASED BONUS PAYMENTS THAT ARE REPORTED IN SCHEDULE J, PART II, COLUMN B(II). A CHFA 2010 SERIES 13 & SERIES 16 061267528 20774WA35 2010-10-19 354211 NEW CONSTRUCTION 0 0 1 A 116415 354211 7374 346837 2010 0 0 1 1 A 0 0 1 1 0 0 0 1 A 0 0 0 1 0 0 0 0 1 A 1 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. POOLED FINANCING THE CHFA 2010 SERIES 13 & SERIES 16 BOND ISSUANCE IS PART OF A POOLED BOND ISSUANCE. THE AMOUNTS REPORTED ON SCHEDULE K REPRESENT NAFICT'S SHARE OF THE TOTAL POOLED BOND ISSUANCE AMOUNTS REPORTED ON FORM 8038. PART IV, LINE 2C: NO REBATE IS DUE ON THE BOND ISSUE. THE COMPUTATION DATE WAS 12/31/2023. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: NAFICT IS A MULTI-SERVICE AGENCY THAT PROVIDES PROGRAMMING, CONSULTATION AND INDIVIDUAL SUPPORT SERVICES TO YOUTH, FAMILIES AND YOUNG ADULTS. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: NAFI CONNECTICUT CREATES DIVERSE AND INNOVATIVE SERVICES FOR PEOPLE. NAFI CT IS A MULTI-SERVICE AGENCY THAT PROVIDES PROGRAMMING, CONSULTATION AND INDIVIDUAL SUPPORT SERVICES TO YOUTH, FAMILIES AND YOUNG ADULTS IN A VARIETY OF SETTINGS. FOSTER CARE, DEVELOPMENTAL SERVICES, RESIDENTIAL TREATMENT, HOME-BASED SERVICES AND CONSULTATION ARE THE BROAD SCOPE DIVISIONS WHICH MAKE UP NAFI CT. FORM 990, PART III, LINE 3 THE PROGRAM PROVIDING FOSTER CARE IN NEW YORK STATE CLOSED JANUARY 2024. THE APPROXIMATE ANNUAL REVENUE LOSS WAS $800,000. FORM 990, PART VI, SECTION A, LINE 3 NORTH AMERICAN FAMILY INSTITUTE (NAFI) IS THE SOLE CORPORATE MEMBER OF NAFI CONNECTICUT, INC. NAFI CONNECTICUT PAYS A MANAGEMENT FEE OF $1,163,264 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 NAFI CONNECTICUT: LYNN BISHOP AND HILDEGARDE PARIS. THE COMPENSATION IS REPORTED IN COLUMN (E) OF FORM 990, PART VII. FORM 990, PART VI, SECTION A, LINE 6 NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE MEMBER OF NAFI CONNECTICUT, INC. AND MAY ELECT MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7A NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE MEMBER OF NAFI CONNECTICUT, INC. AND MAY ELECT MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE MEMBER OF NAFI CONNECTICUT, INC. AND MAY ELECT MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B INFORMATION IS GATHERED FROM NAFICT'S DIRECTOR OF FINANCE 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. FORM 990, PART VI, SECTION B, 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. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR'S COMPENSATION IS PROVIDED THROUGH THE MANAGEMENT AGREEMENT WITH NORTH AMERICAN FAMILY INSTITUTE (NAFI). NAFI CONNECTICUT'S BOARD OF DIRECTORS IN CONJUNCTION WITH THE NAFI EXECUTIVE MANAGEMENT REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE AND SALARY ON AN ANNUAL BASIS. NAFI CONNECTICUT 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 CEO 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 CEO 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 CEO 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 WWW.GUIDESTAR.ORG. NORTH AMERICAN FAMILY INSTITUTE INC 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 042921507 SOCIAL SERVICES MA 501(C)(3) 10 N/A 0 NFI MASSACHUSETTS INC 300 ROSEWOOD DRIVE SUITE 101 DANVERS MA 01923 237378470 SOCIAL SERVICES MA 501(C)(3) 10 NAFI 0 NFI NORTH INC 40 PARK LANE CONTOOCOOK NH 03229 043161042 SOCIAL SERVICES NH 501(C)(3) 10 NAFI 0 NFI VERMONT INC 30 AIRPORT ROAD SOUTH BURLINGTON VT 05403 030304434 SOCIAL SERVICES VT 501(C)(3) 10 NAFI 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 PART V, LINE 1: RELATED PARTY TRANSACTIONS 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 $1,163,264 FOR THE YEAR ENDED JUNE 30, 2024 AND HAVE BEEN INCLUDED IN SUPPORTING SERVICES EXPENSES IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES AND CONTRACTED SERVICES EXPENSES WITHIN THE STATEMENT OF FUNCTIONAL EXPENSES. IN ADDITION, NAFICT PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $98,471 FOR THE YEAR ENDED JUNE 30, 2024, AND HAS BEEN INCLUDED IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES AND FUNCTIONAL EXPENSES. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE FROM NAFI AS OF JUNE 30, 2024 IN THE AMOUNT OF $182,019. THIS AMOUNT HAS BEEN REPORTED AS DUE FROM AFFILIATE IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION AND $139,119 IS EXPECTED TO BE PAID WITHIN ONE YEAR.