2026-01-20T10:54:23+00:00 2025-06-30 135565207 KPMG LLP 515 Broadway 4th Floor Albany NY 12207 990 2024-07-01 237378470 NFI Massachusetts Inc NFIM 9785380286 300 ROSEWOOD DRIVE 101 DANVERS MA 01923 PAMELA ROCHA TREASURER & CFO 2026-01-20 true Stephanie Lonczak P01880207 5184274600 2026-01-20 2024 2025-03-06 01:10:19Z PAMELA ROCHA 90 MAPLE STREET UNIT 2 101 STONEHAM MA 02180 43935057 false 9242 X WWW.NFIMA.ORG X 1974 MA NFI MASSACHUSETTS PROVIDES COMMUNITY BASED PROGRAMS FOR YOUTHS, ADULTS AND FAMILIES. 8 8 615 8 0 6253 3269 37857198 43356827 386099 417598 96236 125301 38345786 43902995 0 0 26534813 32521690 0 0 7925176 8567940 34459989 41089630 3885797 2813365 18918267 21737944 5545485 5473741 13372782 16264203 X 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. true false 20858626 27032051 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. 4677018 4753225 JUVENILE JUSTICE - IN OUR RESIDENTIAL PROGRAM 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. 3907478 4640593 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. 6764927 7058483 OTHER SERVICES INCLUDE A VARIETY OF BEHAVIORAL HEALTH SERVICES INCLUDING COMMUNITY-BASED THERAPY AND MENTORING SERVICES, OUTPATIENT MENTAL HEALTH, AND SUBSTANCE-ABUSE TREATMENT. 6764927 7058483 36208049 true false false false false false false false false false true false false true true true true 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 false false true false false false false true 45 0 true 615 true false false false false false false false false false false false false X 8 8 false true false false true true true true true false false false true true true true true true true true false false MA X X DR PAUL DANN 9787740774 90 MAPLE STREET UNIT 2 STONEHAM MA 02180 DR BARBARA VINICK CLERK & DIRECTOR 0.5 0.2 X X 0 0 0 ROGER MARCORELLE CHAIRMAN & DIRECTOR 0.5 0.7 X X 0 0 0 BARNET WEINSTEIN DIRECTOR 0.5 0.2 X 0 0 0 DR HARVEY LOWELL DIRECTOR 0.5 0.2 X 0 0 0 DR KATHERINE TURNER DIRECTOR 0.5 0.2 X 0 0 0 HOWARD RICH DIRECTOR 0.5 0.7 X 0 0 0 LINDA RICHARDS DIRECTOR (AS OF 3/7/25) 0.2 0 X 0 0 0 STACIE BLOXHAM DIRECTOR 0.5 0.0 X 0 0 0 LYDIA TODD EXECUTIVE DIRECTOR 40.0 0.0 X 0 207899 23468 PAMELA ROCHA TREASURER & CFO 2.0 40.0 X 0 156679 25358 ARINZE EJIOFOR ADVANCED PRACTICE RN 40.0 0.0 X 156591 0 10057 ERIC KLINGAMAN DIRECTOR OF OPERATIONS 40.0 0 X 161370 0 17833 LORI KEOUGH PSYCHIATRIST 40.0 0.0 X 205816 0 12239 MAIRIN SCHREIBER DIRECTOR OF QUALITY & DEVELOPMENT 40.0 0.0 X 132037 0 15274 RACHEL CUSHION PSYCHIATRIST 30.0 0.0 X 205682 0 9634 861496 364578 113863 16 false true false MSG STAFFING INC 562 LINCOLN STREET WORCESTER MA 01605 STAFFING AGENCY 491016 EMPOWERCARE HEALTHCARE STAFFING 562 LINCOLN ST WORCESTER MA 01605 STAFFING AGENCY 288668 ARBOR ASSOCIATES 1270 TURNPIKE STREET NORTH ANDOVER MA 01845 STAFFING AGENCY 235754 MOONHILL HOME CARE LLC 100 CUMMINGS CENTER SUITE 309-G BEVERLY MA 01915 STAFFING AGENCY 205464 4 3269 0 3269 FEES/CONTRACTS FROM GOVERNMENT AG 624100 43356827 43356827 0 0 0 0 43356827 403297 403297 27600 29824 -2224 0 -2224 -2224 16539 2238 0 14301 14301 14301 MISCELLANEOUS 624100 127525 127525 0 0 0 0 127525 43902995 43484352 0 415374 25395327 23506633 1888694 5273346 4882336 391010 1853017 1715205 137812 1656389 30922 1625467 110285 13883 96402 1148458 1098340 50118 0 84896 16175 68721 361394 292360 69034 196927 78133 118794 1766025 1531184 234841 412266 371941 40325 59547 37669 21878 73016 73016 321391 309539 11852 437026 381463 55563 CONSUMABLES 1542494 1542494 OTHER DIRECT EXPENSE 397826 326756 71070 0 0 0 0 41089630 36208049 4881581 0 6497335 9100242 4286445 4504432 0 0 0 0 165045 165666 11178431 5931643 5188250 5246788 819849 915037 0 0 1961343 1805779 18918267 21737944 2423497 2800861 160970 61622 0 0 1258167 1003069 1702851 1608189 5545485 5473741 X 13370649 16262070 2133 2133 13372782 16264203 18918267 21737944 2813365 78056 0 X false true true true true X 1073 3062 3332 6253 3269 16989 31601847 30212619 29472485 37857198 43356827 172500976 0 0 0 31602920 30215681 29475817 37863451 43360096 172517965 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 172517965 57431 68023 87987 379935 430897 1024273 0 57431 68023 87987 379935 430897 1024273 0 80723 187527 93070 96225 127525 585070 31741074 30471231 29656874 38339611 43918518 174127308 0.99076 0.99226 0.01 0.0042 X 0 0 0 0 0 0 Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 80723.0, COLUMN B - 187527.0, COLUMN C - 93070.0, COLUMN D - 96225.0, COLUMN E - 127525.0, COLUMN F - 585070.0; 2488752 2488752 3382745 1871118 1511627 3911547 2867793 1043754 86580 86580 0 1308807 1106152 202655 5246788 OTHER ASSETS 100445 LEASE RIGHT-OF-USE 1658219 DUE FROM AFFILIATE 47115 1805779 Federal Income Taxes LEASE LIABILITY 1608189 Other Liabilities 1608189 X 44688275 78056 677400 0 755456 43932819 -29824 -29824 43902995 41796854 677400 29824 707224 41089630 0 0 41089630 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements RECLASS OF RENTAL EXPENSES - -29824 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RECLASS OF RENTAL EXPENSES - 29824 X X X false false false false false false false true false LYDIA TODD EXECUTIVE DIRECTOR 0 207072 0 827 0 0 0 20541 0 2927 0 231367 0 0 PAMELA ROCHA TREASURER & CFO 0 153852 0 2827 0 0 0 16649 0 8709 0 182037 0 0 RACHEL CUSHION PSYCHIATRIST 202462 0 3220 0 0 0 0 0 9634 0 215316 0 0 0 LORI KEOUGH PSYCHIATRIST 202698 0 3118 0 0 0 11798 0 441 0 218055 0 0 0 ARINZE EJIOFOR ADVANCED PRACTICE RN 155943 0 648 0 0 0 0 0 10057 0 166648 0 0 0 ERIC KLINGAMAN DIRECTOR OF OPERATIONS 160735 0 635 0 0 0 17144 0 689 0 179203 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments CERTAIN INDIVIDUALS LISTED IN SCHEDULE J, PART II RECEIVED NON-FIXED PERFORMANCE-BASED PAYMENTS THAT ARE REPORTED IN SCHEDULE J, PART II, COLUMN (B)(II). Form 990, Part III, Line 2 New program services DURING FISCAL YEAR 2025 THE FLORIDA PROGRAMS SUCCESSFULLY TRANSITIONED FROM NAFI TO NFI MASSACHUSETTS, 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. Form 990, Part III, Line 4a-4c Description of program services (Expenses $ 6,764,927 including grants of $)(Revenue $ 7,058,483) OTHER SERVICES INCLUDE A VARIETY OF BEHAVIORAL HEALTH SERVICES INCLUDING COMMUNITY-BASED THERAPY AND MENTORING SERVICES, OUTPATIENT MENTAL HEALTH, AND SUBSTANCE-ABUSE TREATMENT. Form 990, Part VI, Line 3 Delegation of management duties MANAGEMENT DUTIES: NORTH AMERICAN FAMILY INSTITUTE, INC. (NAFI) IS THE SOLE CORPORATE MEMBER OF NFI MASSACHUSETTS. NFI MASSACHUSETTS PAYS A MANAGEMENT FEE OF $1,835,072 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, Line 6 Classes of members or stockholders 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, Line 7a Members or stockholders electing members of governing body 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, Line 7b Decisions requiring approval by members or stockholders 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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, Line 19 Required documents available to the public 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 NA false NFI NORTH INC 40 PARK LANE CONTOOCOOK NH 03229 043161042 SOCIAL SCVS NH 501(c)(3) 10 NAFI false NAFI CONNECTICUT INC 49-51 WETHERSFIELD AVE HARTFORD CT 06114 900059160 SOCIAL SCVS CT 501(c)(3) 10 NAFI false NFI VERMONT INC 30 AIRPORT ROAD SOUTH BURLINGTON VT 05403 030304434 SOCIAL SCVS VT 501(c)(3) 10 NAFI false false false false false false false false false false false true false false false false true true false false Schedule R, Part V RELATED PARTY TRANSACTIONS 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 $1,835,072 FOR THE YEAR ENDED JUNE 30, 2025. IN ADDITION, NFI PAYS NAFI A PROPERTY CHARGE FOR USAGE OF CERTAIN FIXED ASSETS OF NAFI. THIS CHARGE WAS $5,367 FOR THE YEAR ENDED JUNE 30, 2025. COST REIMBURSEMENT OVERPAYMENTS HAVE RESULTED IN A BALANCE DUE AS OF JUNE 30, 2025 FROM NAFI IN THE AMOUNT OF $47,115.