North American Family Institute Inc.

“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 the form 990 is provided to each board member prior to filing with the internal revenue service.”

“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.”

“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.”

“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.”

“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 was maintained without disruption.”

“Data Processing - Total Expense: 359447, Program Service Expense: 0, Management and General Expenses: 359447, Fundraising Expenses: ; Consultant - Total Expense: 589191, Program Service Expense: 529684, Management and General Expenses: 59507, Fundraising Expenses: ; Staff Training - Total Expense: 126655, Program Service Expense: 125000, Management and General Expenses: 1655, Fundraising Expenses: ;”