2023-10-20T07:45:11-05:00 2022-12-31 WITHUMSMITHBROWNPC 500 UNICORN PARK DRIVE SUITE 101 WOBURN MA 01801 990 2022-01-01 272441203 NEW ENGLAND CENTER FOR ARTS & TECHNOLOGY INC % JOSEPHINE CUZZI NEWE 6174123600 23 Bradston Street BOSTON MA 02118 JOSEPHINE CUZZI Executive Director 6174423600 2023-09-08 true JOSEPHINE CUZZI XXX-XX-XXXX SALVATORE P FALZONE CPA P00634439 7813216065 2 2022 2023-04-26 12:10:37Z JOSEPHINE CUZZI 23 Bradston Street BOSTON MA 02118 2151186 false X WWW.NE-CAT.ORG X 2010 MA See Schedule O 14 14 21 15 0 1044577 1557165 584315 412552 259 1808 185726 161085 1814877 2132610 0 0 0 0 898712 1110846 28125 20250 258534 1161963 1161473 2088800 2292569 -273923 -159959 1352101 2427294 781862 2017014 570239 410280 NEW ENGLAND CENTER FOR ARTS & TECHNOLOGY, INC. PROVIDES CHRONICALLY UNEMPLOYED ADULTS WITH A PATHWAY TO STABLE, LONG-TERM EMPLOYMENT IN THE FOOD SERVICES INDUSTRY THROUGH COMPREHENSIVE TECHNICAL & JOB READINESS TRAINING & INDIVIDUALIZED SUPPORT & EMPLOYMENT SERVICES. false false 1303943 412552 WORKING IN PARTNERSHIP WITH BOSTON-AREA EMPLOYERS TO DEVELOP CULINARY JOB TRAINING PROGRAMS PROVIDING CAREER-DIRECTED EDUCATION, JOB SKILLS TRAINING AND PLACEMENT ASSISTANCE. THESE PROGRAMS WILL TARGET LOCAL ADULTS WHO ARE UNDEREMPLOYED, OR TRANSITIONING FROM PUBLIC ASSISTANCE PROGRAMS, WHO IN MOST CASES WOULD QUALIFY FOR FULL TUITION REIMBURSEMENT. 1303943 true true false false false false false false false false true false false true true true true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 21 true false false false false false true true false false false false false false X 14 14 true false false false false false false true true false false true true true true true false true true false MA X X JOSEPHINE CUZZI 6174423600 23 BRADSTON STREET BOSTON MA 02118 JOSEPHINE CUZZI EXECUTIVE DIRECTOR 40.0 0.0 X 147208 0 0 Ayanna Hines Deputy Director 40.0 0.0 X 103846 0 0 MAARTEN D HEMSLEY PRESIDENT 8.0 0.0 X X 0 0 0 REBECCA GAKIDIS DIRECTOR 1.0 0.0 X 0 0 0 RICK CATINO DIRECTOR/Treasurer 1.0 0.0 X 0 0 0 SHAWN GOLDRICK DIRECTOR 1.0 0.0 X 0 0 0 Michael Rothschild DIRECTOR 1.0 0.0 X 0 0 0 JOANNE MASSARO DIRECTOR 1.0 0.0 X 0 0 0 Dan Scully DIRECTOR 1.0 0.0 X 0 0 0 Jennifer Corcoran Director 1.0 0.0 X 0 0 0 Emerson Foster Director 1.0 0.0 X 0 0 0 Reverend Dana Gonsal Director 1.0 0.0 X 0 0 0 Andrew Henke Director 1.0 0.0 X 0 0 0 Bill Strickland Director (honorary) 1.0 0.0 X 0 0 0 Elle Simone Director 1.0 0.0 X 0 0 0 T NICHOLAS JOHN DIRECTOR 1.0 0.0 X 0 0 0 COURTNEY BELL DIRECTOR 1.0 0.0 X 0 0 0 SASHA COLEMAN DIRECTOR 1.0 0.0 X 0 0 0 251054 0 0 2 false false false 0 82500 457590 1017075 1557165 PROGRAM FEE 611600 412552 412552 412552 1808 1808 0 0 132227 132227 0 132227 132227 0 45819 82500 18576 27243 27243 0 0 0 0 0 0 MISCELLANEOUS REVENUE 611600 1615 1615 1615 2132610 414167 161278 0 0 0 0 147208 88325 44163 14720 0 807551 351047 309090 147414 0 68545 66193 1554 798 87542 31499 43463 12580 0 0 57454 57454 24000 2000 22000 20250 20250 131 131 79819 725 39434 39660 7742 7742 36766 6472 29382 912 0 0 540032 407710 132322 6625 901 5724 0 0 12843 12843 0 147026 112352 34674 4383 263 4120 PROGRAM RELATED EXPENSE 228933 228462 471 MEMBERSHIP DUES 2650 2000 650 STAFF DEVELOPMENT 1350 1350 BANK FEES 4645 4149 496 7074 1845 5029 200 2292569 1303943 730092 258534 168915 522301 522843 170593 457248 312261 0 0 0 0 0 0 0 0 0 0 9926 7515 2591198 2536589 159712 54609 0 0 0 0 0 0 0 0 33457 1360015 1352101 2427294 41066 96633 0 0 0 0 0 0 0 0 0 0 0 0 0 0 740796 1920381 781862 2017014 X 170239 110280 400000 300000 570239 410280 1352101 2427294 -159959 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1881890 1881890 0 709308 654699 54609 54609 DEPOSITS 33457 DUE FROM LANDLORD 56217 RIGHT-OF-USE ASSET 1270341 1360015 0 SECURITY DEPOSIT 18016 LOAN FROM RELATED ORGANIZATION 604074 LEASE LIABILITY 1298291 1920381 X 2239518 107039 107039 2132479 131 131 2132610 2399478 107039 1 107040 2292438 131 131 2292569 Rounding error $1 Rounding error FORM 990, SCHEDULE D, PART X, LINE 2: NECAT is registered with the Internal Revenue Service as an organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code and, therefore, files information returns on Federal Form 990 and Massachusetts Form PC as a public charity. Under certain circumstances, NECAT could be liable for tax under I.R.C. Section 512, Unrelated Business Taxable Income. As of and for the years ended December 31, 2022 and 2021, no such circumstances occurred. Accordingly, no income tax payments were made nor required for the years then ended. U.S. GAAP clarifies the accounting for income taxes by prescribing a minimum recognition threshold a tax position is required to meet before being recognized in the financial statements. U.S. GAAP also provides guidance on de-recognition, measurement and classification of amounts relating to uncertain tax positions, accounting for and disclosure of interest and penalties, and disclosures required. The Organization's 2021, 2020, and 2019 tax years are subject to examination. NECAT's policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. There were no such interest or penalties recognized for the 2022 and 2021 tax years. true true true true true true true false false false false false false false false true false true Publication of its racially nondiscriminatory policy: Notice of its racially nondiscriminatory policy was published in a Boston newspaper of general circulation that serves all racial segments of the community and on its website. annual event 128319 82500 45819 18576 0 128319 82500 45819 18576 18576 27243 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: NEW ENGLAND CENTER FOR ARTS & TECHNOLOGY, INC. IS COMMITTED TO PROVIDING UNEMPLOYED AND UNDEREMPLOYED PERSIONS WITH ADULT VOCATIONAL PROGRAMS FOCUSING IN CAREER-DIRECTED EDUCATION, JOB SKILLS TRAINING AND PLACEMENT ASSISTANCE. FORM 990, PART VI, SECTION A, LINE 2: REBECCA GAKIDIS AND MAARTEN HEMSLEY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION EMAILS COPIES OF THE 990 TO ALL DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C: PROCEDURE FOLLOWED FORM 990, PART VI, SECTION B, LINE 15: IN DETERMINING THE COMPENSATION FOR NECAT'S FIRST EXECUTIVE DIRECTOR ("ED"), WE ENGAGED AN INDEPENDENT SEARCH FIRM TO DETERMINE THE APPROPRIATE SALARY RANGE. THE SEARCH FIRM ASSESSED THE EXISTING COMPENSATION LEVELS OF APPLICANTS FOR THE POSITION. WE ALSO HAD DISCUSSIONS WITH BOARD MEMBERS AND OTHERS. SALARIES FOR THE OTHER PERSONNEL HIRED AT NECAT'S LAUNCH WERE DETERMINED BY THE ED, THE DIRECTOR OF PROGRAMMING AND THE CULINARY DIRECTOR, BASED ON THEIR OWN EXPERIENCE OF SIMILAR POSITIONS. SINCE THEN, NECAT DEVELOPED A MORE RIGOROUS PROCESS FOR DETERMINING COMPENSATION, DRAWING ON DATABASES OF SALARY RANGES FOR APPROPRIATE POSITIONS TO ESTABLISH AND REVIEW COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND MUCH IS AVAILABLE ONINE THROUGH GUIDESTAR'S WEBSITE (HTTP://WWW.GUIDESTAR.ORG) AND THAT OF THE ATTORNEY GENERAL OF MASSACHUSETTS (HTTP://CHARITIES.AGO.STATE.MA.US/). FORM 990, Part I, Line 6 : Volunteers The Organizations 14 volunteers consist of 1 volunteer staff member and 13 volunteer members of the governing body.