Northeast Placement Services INC

Tax-deductible

South Woodstock, CT501(c)(3)Since 1986Human ServicesEIN 06-1162591Revenue $5.5M in FY2024

On file with the IRSnortheastplacementservices.org312 Route 169, 06267-0000 · South Woodstock, CTTax-exempt since Mar 1987Publicly supported charity — 170(b)(1)(A)(vi)

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To provide integrated Placement opportunities and Services for people with disabilities so that they are successful and valued members of the community.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 1 volunteers and 109 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $58K a year · 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$224K
to officers and key staff · 4% of spending
Top officer’s pay lower than 53% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $2K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
92% of total assets
Concern: liabilities are 92% of assets; over 80%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.5M
+5% vs prior year
Spent
$5.4M
To programs
85%
Net assets
$208K
By yearFY2020–FY2024
Revenue
$5.5M
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.4M
FY2021$4.3M
FY2022$4.6M
FY2023$5.0M
FY2024$5.2M
FY2024$5.5M
Expenses
$5.4M
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.2M
FY2021$4.2M
FY2022$4.6M
FY2023$4.9M
FY2024$5.2M
FY2024$5.4M
Net assets
$208K
FY2024▲ +50%
Tap a bar for its year
Net assets by fiscal year
FY2020−$17K
FY2021$52K
FY2022$84K
FY2023$156K
FY2024$138K
FY2024$208K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $4.6M Management & general 15% · $823K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $224K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$112,480Pt VII · Sec A
Executive Di
$111,914Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Tammy Scott’s $112K as Executive Di is at the 47th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Timothy a Kettle$111,914$128,188$97,566$100,207$119,276$87,077
Tammy Scott$112,480—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps people with disabilities find jobs and succeed in their communities.

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Provided by the organization

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3 programs · $4.6M · in their own filed words · FY2024
01

Supported residential living assistance provided for 35 individuals to enable participants to live in the community as independently and successfully as possible.

$2.3Mprogram expense
02

Group supported employment provided for 48 individuals in various community locations, including janitorial, landscaping, restaurant and retail opportunities.

$1.7Mprogram expense
03

Group home placement for 6 individuals providing needed support to be successful in the home.

$589Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$2K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.5M
Ln 12
Fees for servicesLn 2g$5.4M
Other incomeLn 4–11$54K
Gifts and grantsLn 1h$36K
Money outPt IX
$5.4M
Ln 25
Programscol B$4.6M
Managementcol C$823K
Owns and owesPt X
$208K
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$2.7M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$36K
Noncash giftsLn 1g$21K
Fees for servicesLn 2g$5.4M
Investment incomeLn 3$2K
Other incomeLn 4–11$54K
Total revenueLn 12$5.5M
Assets in detailPt X, end of year
CashLn 1$1.5M
Cash and savings togetherLn 1–2$1.5M
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$2.7M
LiabilitiesLn 26$2.4M
Net assetsLn 32$208K
OperationsPt I, VI
EmployeesI 5109
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.5M$1.5M
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$2.6M$2.7M
LiabilitiesLn 26$2.5M$2.4M
Net assetsLn 32$138K$208K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$224K$224K
Other salaries and wagesLn 7$3.2M$3.0M$182K
Pension plan contributionsLn 8$41K$37K$4K
Other employee benefitsLn 9$277K$250K$28K
Payroll taxesLn 10$404K$363K$40K
Legal feesLn 11b$342$342
Accounting feesLn 11c$91K$91K
Other fees for servicesLn 11g$186K$129K$56K
Office expensesLn 13$85K$34K$50K
OccupancyLn 16$88K$70K$18K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$43K$39K$4K
Depreciation, depletion and amortizationLn 22$163K$111K$52K
InsuranceLn 23$53K$17K$36K
Other expenses (24a–d)Ln 24$465K$452K$13K
All other expensesLn 24e$91K$71K$20K
Total functional expensesLn 25$5.4M$4.6M$823K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $5.2M$5.2M−$17K$138K 990 PDF
FY2023 $5.0M$4.9M$72K$156K 990 PDF
FY2022 $4.6M$4.6M$31K$84K 990 PDF
FY2021 $4.3M$4.2M$69K$52K 990 PDF
FY2020 $4.4M$4.2M$136K−$17K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $5,490,124 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $25,971$36,289
I-9 Program service revenuePrior year $5,107,626$5,397,971
I-10 Investment incomePrior year $1,926$1,967
I-11 Other revenuePrior year $74,746$53,897
I-12 Total revenuePrior year $5,210,269$5,490,124
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,147,619$4,153,688
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,079,679$1,267,115
I-18 Total expensesPrior year $5,227,298$5,420,803
I-19 Revenue less expensesPrior year −$17,029$69,321
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,490,124 across 8 lines filed
VIII-1f All other contributions, gifts and grants$36,289
VIII-1g Noncash contributions (included above)$20,892
VIII-1h Total contributions, gifts and grants$36,289
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,397,971$5,397,971
VIII-3 Investment incomeExcluded from tax $1,967$1,967
VIII-6 Net rental income or lossExcluded from tax $15,000$15,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $38,897$38,897
VIII-12 Total revenueRelated to mission $5,436,868 · Excluded from tax $16,967$5,490,124
Part IX · Statement of functional expenses $5,420,803 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $224,394$224,394
IX-7 Other salaries and wagesPrograms $3,025,072 · Management $182,326$3,207,398
IX-8 Pension plan contributionsPrograms $36,836 · Management $4,093$40,929
IX-9 Other employee benefitsPrograms $249,562 · Management $27,729$277,291
IX-10 Payroll taxesPrograms $363,308 · Management $40,368$403,676
IX-11b Legal feesManagement $342$342
IX-11c Accounting feesManagement $90,863$90,863
IX-11g Other fees for servicesPrograms $129,352 · Management $56,397$185,749
IX-13 Office expensesPrograms $34,362 · Management $50,323$84,685
IX-16 OccupancyPrograms $69,938 · Management $18,059$87,997
IX-19 Conferences, conventions and meetingsManagement $1,203$1,203
IX-20 InterestPrograms $38,690 · Management $4,344$43,034
IX-22 Depreciation, depletion and amortizationPrograms $110,643 · Management $52,422$163,065
IX-23 InsurancePrograms $16,889 · Management $36,451$53,340
IX-24 Other expenses (24a–d)Programs $452,358 · Management $13,130$465,488
IX-24e All other expensesPrograms $71,126 · Management $20,223$91,349
IX-25 Total functional expensesPrograms $4,598,136 · Management $822,667 · Fundraising $0$5,420,803
Part X · Balance sheet $2,651,865 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $1,456,618$1,497,405
X-4 Accounts receivableStart of year $69,346$53,243
X-9 Prepaid expenses and deferred chargesStart of year $18,971$6,899
X-10c Land, buildings and equipment, netStart of year $1,092,182$1,094,318
X-16 Total assetsStart of year $2,637,117$2,651,865
X-17 Accounts payable and accrued expensesStart of year $975,731$851,117
X-19 Deferred revenueStart of year $710,632$846,595
X-26 Total liabilitiesStart of year $2,498,631$2,444,058
X-27 Net assets without donor restrictionsStart of year $136,664$206,888
X-28 Net assets with donor restrictionsStart of year $1,822$919
X-32 Total net assets or fund balancesStart of year $138,486$207,807
X-33 Total liabilities and net assetsStart of year $2,637,117$2,651,865
Part XI · Reconciliation of net assets $207,807 net assets at year end
XI-1 Total revenue$5,490,124
XI-2 Total expenses$5,420,803
XI-3 Revenue less expenses$69,321
XI-4 Net assets at start of year$138,486
XI-10 Net assets at end of year$207,807

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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