North American Family Institute Inc

“Part iii, question 2 the nfi north intermission program opened march 2020 in the state of maine. It can house up to 7 adult residents and will result in an additional $1.4m of annual revenue. Management duties part vi, section a, question 3 north american family institute, inc. (nafi) is the sole corporate member of nfi north. Nfi north pays a management fee of $1,355,534 to nafi for oversight of financial, 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 an officer of nfi north, paul dann. The compensation is reported in column (e) of form 990, part vii.”

“Part vi, section a, question 6-7b north american family institute, inc. (nafi) is sole member of nfi north, inc. And may elect members of the governing board.”

“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.”

“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.”

“Part vi, section b, question 15 executive director compensation is provided through the management agreement with north american family institute (nafi). Nfi north's board of directors in conjunction with the nafi executive management reviews the executive director's performance and salary on an annual basis. Nfi north 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 president 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 president 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.”

“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 www.guidestar.org.”