2024-11-11T11:36:54-05:00 2023-12-31 851572996 MORIARTY & ASSOCIATES PC 144 GOULD ST STE 205 NEEDHAM MA 02494 990 2023-01-01 272441203 NEW ENGLAND CENTER FOR ARTS & TECHNOLOGY INC NEWE 23 BRADSTON ST BOSTON MA 02118 MAARTEN HEMSLEY PRESIDENT 6174423600 2024-11-07 true true MICHAEL P MORIARTY CPA P00574082 6178522214 2024-11-11 2023 2024-10-15 13:58:12Z MAARTEN HEMSLEY 23 BRADSTON ST BOSTON MA 02118 2599158 false X WWW.NE-CAT.ORG X 2010 MA COMMITTED TO PROVIDING CHRONICALLY UNEMPLOYED ADULTS WITH A PATHWAY TO STABLE, LONG-TERM EMPLOYMENT IN THE FOOD SERVICE INDUSTRY THROUGH COMPREHENSIVE TECHNICAL & JOB READINESS TRAINING WITH INDIVIDUALIZED SUPPORT & EMPLOYMENT SERVICES. 18 18 19 19 0 0 1557165 2040146 412552 457816 1808 1111 161085 79252 2132610 2578325 0 0 1110846 1214517 20250 30000 303439 1161473 1304665 2292569 2549182 -159959 29143 2427294 2196267 2017014 1702339 410280 493928 COMMITTED TO PROVIDING CHRONICALLY UNEMPLOYED ADULTS WITH A PATHWAY TO STABLE, LONG-TERM EMPLOYMENT IN THE FOOD SERVICE INDUSTRY THROUGH COMPREHENSIVE TECHNICAL & JOB READINESS TRAINING WITH INDIVIDUALIZED SUPPORT & EMPLOYMENT SERVICES. false false 1492970 457816 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 TARGET LOCAL ADULTS WHO ARE UNDEREMPLOYED OR TRANSITIONING FROM PUBLIC ASSISTANCE PROGRAMS, WHO IN MOST CASES WOULD QUALIFY FOR FULL TUITION REIMBURSEMENT. 1492970 true true false true false false false false false false true false false true true true true false true false false false false true true false false false false true false false false true false false false true false false false false false false false false false true 7 0 true 19 true false false false false false true true false false false false false false false false X 18 18 true false false false false false false true true false false true true true true true false true true false MA X X MAARTEN HEMSLEY 6174423600 23 BRADSTON ST BOSTON MA 02118 JOSEPHINE CUZZI EXECUTIVE DIRECTOR 40.00 0.00 X 150001 0 0 NANCY MCGEOGHEGAN DEVELOPMENT DIRECTOR 40.00 0.00 X 110000 0 5680 JOHN-DAVID GARCIA EXECUTIVE DIRECTOR 40.00 0.00 X 10073 0 0 JIMMY HILLS DIRECTOR 1.00 0.00 X 0 0 0 FOLEY IBIDAPO DIRECTOR 1.00 0.00 X 0 0 0 REBECCA HEMSLEY DIRECTOR 1.00 0.00 X 0 0 0 ANDREW HENKE DIRECTOR 1.00 0.00 X 0 0 0 T NICOLAS JOHN DIRECTOR 1.00 0.00 X 0 0 0 DAN SCULLY DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM STRICKLAND DIRECTOR HONORARY 0.00 0.00 X 0 0 0 JOANN MASSARO DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ROTHSCHILD DIRECTOR 1.00 0.00 X 0 0 0 SASHA COLEMAN DIRECTOR 1.00 0.00 X 0 0 0 JEN CORCORAN DIRECTOR 1.00 0.00 X 0 0 0 RICK CATINO DIRECTORTREASURER 1.00 0.00 X 0 0 0 COURTNEY BELL DIRECTOR 1.00 0.00 X 0 0 0 KINO BILLON DIRECTOR 1.00 0.00 X 0 0 0 SHAWN GOLDRICK DIRECTOR 1.00 0.00 X 0 0 0 PASTOR DANA GONSAL DIRECTOR 1.00 0.00 X 0 0 0 EMERSON FOSTER DIRECTOR 1.00 0.00 X 0 0 0 ISAAC GARCIA DIRECTOR 1.00 0.00 X 0 0 0 MAARTEN HEMSLEY PRESIDENT 11.00 0.00 X X 0 0 0 270074 0 5680 2 false true false 109842 780307 1149997 2040146 PROGRAM FEE 611600 370685 370685 CATERING REVENUES 611600 87131 87131 457816 1111 1111 91223 91223 91223 91223 5142 109842 20833 -15691 -15691 MISCELLANEOUS REVENUE 611600 3720 3720 3720 2578325 553870 0 -15691 160074 88766 56558 14750 895486 472272 233251 189963 65310 59575 2082 3653 93647 39662 38351 15634 23000 1000 22000 54505 54505 93065 93065 34000 34000 30000 30000 19144 2124 3320 13700 640 300 340 32806 2729 28994 1083 5075 5075 624294 477571 146723 8587 2485 6014 88 11799 11799 19035 15807 3228 4581 4581 PROGRAM RELATED EXPENSES 325045 321695 3350 BANK FEES 5249 5220 29 MEMBERSHIP DUES 3135 2936 199 RECRUITING 32400 32400 8305 1128 7177 2549182 1492970 752773 303439 522301 230466 170593 12122 312261 625771 7515 4267 2623329 2555624 54609 67705 1360015 1255936 2427294 2196267 96633 143920 499018 1920381 1059401 2017014 1702339 X 110280 -6072 300000 500000 410280 493928 2427294 2196267 29143 54505 0 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false true 34000 34000 false 1894421 1881890 12531 728908 673734 55174 67705 DEPOSITS 33457 DUE FROM LANDLORD 702 RIGHT-OF-USE ASSET 1006458 IRS ERC CREDIT RECEIVABLE 215319 1255936 SECURITY DEPOSIT 18016 LEASE LIABILITY 1041385 1059401 X 2632830 54505 54505 2578325 2578325 2549182 2549182 2549182 Footnote for uncertain tax position under FIN 48 (Part X) THE ORGANIZATION (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 SITUATIONS, 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, 2023 AND 2022, NO SUCH CIRCUMSTANCES OCCURRED. ACCORDINGLY, NO INCOME TAX PAYMENTS WERE MADE NOR REQUIRED FOR THE YEARS THEN ENDED. true true true true true true true false false false false false false false false false true Description of nondiscriminatory policy (Question 3) THE ORGANIZATION PUBLISHED ITS NONDISCRIMINATION POLICY IN A BOSTON NEWSPAPER OF GENERAL CIRCULATION THAT SERVES ALL RACIAL SEGMENTS OF THE COMMUNITY AND ON ITS WEBSITE. X false ANNUAL EVENT 114984 109842 5142 20833 114984 109842 5142 20833 20833 -15691 false false false false false false false false false JOSEPHINE CUZZI EXECUTIVE DIRECTOR 150001 150001 MAARTEN HEMSLEY BOARD PRESIDENT OPERATING CAPITAL X 735395 499018 false true true 499018 MAARTEN HEMSLEY BOARD PRESIDENT 499018 LOAN PRINCIPAL DUE FROM ORGANIZATION false Officer directors etc family relationship Part VI line 2 REBECCA HEMSLEY AND MAARTEN HEMSLEY HAVE A FAMILY RELATIONSHIP. Form 990 governing body review Part VI line 11 THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO ALL DIRECTORS FOR REVIEW PRIOR TO FILING. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION HAS ADOPTED A CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS AND MEMBERS OF MANAGEMENT ARE MADE AWARE OF THE POLICY. BOARD MEMBERS ARE REQUIRED TO CERTIFY ANNUALLY THAT THEY ARE IN COMPLIANCE WITH THE POLICY. CEO executive director top management comp Part VI line 15a THE ORGANIZATION ENGAGES AN INDEPENDENT SEARCH FIRM TO DETERMINE THE APPROPRIATE SALARY RANGE FOR THE EXECUTIVE DIRECTOR. THE SEARCH FIRM ASSISTS IN DETERMINING APPROPRIATE COMPENSATION FOR TEH POSITION. BOARD MEMBERS ENGAGE WITH THE SEARCH FIRM DURING THE PROCESS.SALARIES FOR OTHER PERSONS HIRED AT NECAT ARE DETERMINED BY THE EXECUTIVE DIRECTOR BASED ON THEIR EXPERIENCE. Other officer or key employee compensation Part VI line 15b AN AUTHORIZED COMMITTEE ESTABLISHED BY THE BOARD OF DIRECTORS SETS AN ANNUAL COMPENSATION BUDGET BY POSITION. EMPLOYEE COMPENSATION IS REVIEWED BY THE EXECUTIVE DIRECTOR. AUTHORITY TO ADJUST COMPENSATION WITHIN BUDGETED GUIDELINES IS THE RESPONSBIBILITY OF THE EXECUTIVE DIRECTOR. Governing documents etc available to public Part VI line 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. DOCUMENTS ARE ALSO AVAILABLE ON GUIDESTAR AND THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERALS OFFICE.