Nocti

Tax-deductible

Big Rapids, MI501(c)(3)Since 1973EIN 23-7455576

To provide occupational competency testing materials and services to various state and teacher institutions (colleges and universities) engaged in preparing occupationally competent persons for teaching, supervisory, administrative or other leadership positions in vocational education.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Run by 15 volunteers and 41 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $1.1M a year · 20% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$928K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$826K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.6M
+5% vs prior year
Spent
$5.7M
To programs
75%
Net assets
$12.1M
By yearFY2020–FY2025
Revenue
$6.6M
FY2025▲ +5%
Revenue by fiscal year
FY2020$3.5M
FY2021$5.1M
FY2022$5.1M
FY2023$6.2M
FY2024$6.3M
FY2025$6.6M
Expenses
$5.7M
FY2025▲ +14%
Expenses by fiscal year
FY2020$3.6M
FY2021$3.4M
FY2022$3.8M
FY2023$4.8M
FY2024$5.0M
FY2025$5.7M
Net assets
$12.1M
FY2025▲ +13%
Net assets by fiscal year
FY2020$5.0M
FY2021$6.5M
FY2022$7.9M
FY2023$9.4M
FY2024$10.7M
FY2025$12.1M

From the FY2025 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: FY2025. IRS ruling in Jan 1977.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $4.3M Management & general 25% · $1.4M

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

Who runs it and what they're paid

15 people listed on the 990; $928K paid to officers and key staff.

Part VII, Section A · reportable compensation
$240,728Pt VII · Sec A
$205,285Pt VII · Sec A
$177,864Pt VII · Sec A
Exec Vice PR
$158,333Pt VII · Sec A
Product Deve
$145,476Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairpe
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
John Foster———$248,650$233,522$225,902
Kathleen McNally$240,728$221,652————
Amie Bloomfield$205,285$193,471$173,596$158,370$146,373$134,802
John Foster 11 - 915——$201,976———
Sean Davis$177,864$170,659$163,464$150,577$139,505$129,593
Anne Gielczyk$158,333$147,003$121,005$111,166$133,912$101,198
Kathleen McNally 51 - 1231——$145,502———
Patricia Kelley$145,476$141,723$136,613$130,666$145,149$118,230

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

Develops and administers occupational competency tests and assessment services.

Provided by the organization

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1 program service account for $4.3M of program spending, described in the organization's own filed words · FY2025.
01

Nocti develops, evaluates and administers occupational competency assessments.

$4.3Mprogram expense

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Funders

Who pays for it.

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

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$6.6M
Ln 12
Fees for servicesLn 2g$6.3M
Investment incomeLn 3$326K
Gifts and grantsLn 1h$5K
Money outPt IX
$5.7M
Ln 25
Programscol B$4.3M
Managementcol C$1.4M
Owns and owesPt X
$12.1M
net assets · Ln 32
Cash and savingsLn 1–2$4.9M
Total assetsLn 16$13.0M
LiabilitiesLn 26$826K
PeoplePt VI, VII
15
listed · VII A
PaidVII A5
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$6.3M
Investment incomeLn 3$326K
Gains on assetsLn 7−$16K
Total revenueLn 12$6.6M
Assets in detailPt X, end of year
CashLn 1$70K
SavingsLn 2$4.9M
Cash and savings togetherLn 1–2$4.9M
InvestmentsLn 11–13$5.8M
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$106K
Total assetsLn 16$13.0M
LiabilitiesLn 26$826K
Net assetsLn 32$12.1M
OperationsPt I, VI
EmployeesI 541
VolunteersI 615
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 FY25End FY25
Cash and savingsLn 1–2$3.1M$4.9M
InvestmentsLn 11–13$5.6M$5.8M
Land, buildings, equipmentLn 10c$1.4M$1.4M
Total assetsLn 16$11.3M$13.0M
LiabilitiesLn 26$557K$826K
Net assetsLn 32$10.7M$12.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$282K$282K
Other salaries and wagesLn 7$3.0M$2.4M$562K
Pension plan contributionsLn 8$276K$225K$51K
Other employee benefitsLn 9$477K$405K$73K
Payroll taxesLn 10$233K$179K$54K
Accounting feesLn 11c$34K$14K$20K
Other fees for servicesLn 11g$530K$469K$61K
Advertising and promotionLn 12$88K$88K
Office expensesLn 13$170K$67K$102K
Information technologyLn 14$181K$158K$23K
OccupancyLn 16$73K$73K
TravelLn 17$24K$16K$8K
Conferences, conventions and meetingsLn 19$187K$146K$41K
InterestLn 20$16K$16K
Depreciation, depletion and amortizationLn 22$89K$86K$3K
InsuranceLn 23$41K$41K
Other expenses (24a–d)Ln 24$67K$67K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$5.7M$4.3M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $6.6M$5.7M$892K$12.1M 990 PDF
FY2024 $6.3M$5.0M$1.3M$10.7M 990 PDF
FY2023 $6.2M$4.8M$1.4M$9.4M 990 PDF
FY2022 $5.1M$3.8M$1.3M$7.9M 990 PDF
FY2021 $5.1M$3.4M$1.6M$6.5M 990 PDF
FY2020 $3.5M$3.6M−$35K$5.0M 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $6,640,546 across 6 lines filed
VIII-1f All other contributions, gifts and grants$5,000
VIII-1h Total contributions, gifts and grants$5,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,963,880 · Unrelated business $345,741$6,309,621
VIII-3 Investment incomeExcluded from tax $341,647$341,647
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$15,722−$15,722
VIII-12 Total revenueRelated to mission $5,963,880 · Unrelated business $345,741 · Excluded from tax $325,925$6,640,546
Part IX · Statement of functional expenses $5,748,593 across 18 lines filed
IX-5 Pay of current officers, directors and key staffManagement $281,751$281,751
IX-7 Other salaries and wagesPrograms $2,416,197 · Management $561,533$2,977,730
IX-8 Pension plan contributionsPrograms $224,975 · Management $51,240$276,215
IX-9 Other employee benefitsPrograms $404,652 · Management $72,502$477,154
IX-10 Payroll taxesPrograms $179,373 · Management $53,534$232,907
IX-11c Accounting feesPrograms $13,940 · Management $20,260$34,200
IX-11g Other fees for servicesPrograms $468,552 · Management $61,250$529,802
IX-12 Advertising and promotionPrograms $88,180$88,180
IX-13 Office expensesPrograms $67,138 · Management $102,428$169,566
IX-14 Information technologyPrograms $158,240 · Management $23,081$181,321
IX-16 OccupancyManagement $73,401$73,401
IX-17 TravelPrograms $15,660 · Management $8,403$24,063
IX-19 Conferences, conventions and meetingsPrograms $145,923 · Management $41,053$186,976
IX-20 InterestManagement $16,290$16,290
IX-22 Depreciation, depletion and amortizationPrograms $85,878 · Management $2,742$88,620
IX-23 InsuranceManagement $41,329$41,329
IX-24 Other expenses (24a–d)Programs $66,611$66,611
IX-24e All other expensesManagement $2,477$2,477
IX-25 Total functional expensesPrograms $4,335,319 · Management $1,413,274 · Fundraising $0$5,748,593
Part X · Balance sheet $12,964,801 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $131,069$69,583
X-2 Savings and temporary cash investmentsStart of year $2,991,586$4,879,181
X-4 Accounts receivableStart of year $718,398$617,442
X-9 Prepaid expenses and deferred chargesStart of year $139,438$131,258
X-10c Land, buildings and equipment, netStart of year $1,430,247$1,361,511
X-11 Publicly traded securitiesStart of year $5,440,671$5,619,380
X-12 Other securitiesStart of year $113,227$180,846
X-15 Other assetsStart of year $308,943$105,600
X-16 Total assetsStart of year $11,273,579$12,964,801
X-17 Accounts payable and accrued expensesStart of year $313,956$506,442
X-19 Deferred revenueStart of year $107,409$206,710
X-25 Other liabilitiesStart of year $135,736$113,057
X-26 Total liabilitiesStart of year $557,101$826,209
X-27 Net assets without donor restrictionsStart of year $10,697,484$12,119,915
X-28 Net assets with donor restrictionsStart of year $18,994$18,677
X-32 Total net assets or fund balancesStart of year $10,716,478$12,138,592
X-33 Total liabilities and net assetsStart of year $11,273,579$12,964,801
Part XI · Reconciliation of net assets $12,138,592 net assets at year end
XI-1 Total revenue$6,640,546
XI-2 Total expenses$5,748,593
XI-3 Revenue less expenses$891,953
XI-4 Net assets at start of year$10,716,478
XI-5 Net unrealized gains (losses) on investments$489,151
XI-9 Other changes in net assets$41,010
XI-10 Net assets at end of year$12,138,592

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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