Nocti FY2020 filing

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.
72¢ of each $1 spent went to programs.
$710K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$710K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$372K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
Spent
$3.6M
To programs
72%
Net assets
$5.0M
By yearFY2020–FY2025
Revenue
$3.5M
FY2020
Revenue by fiscal year
FY2020$3.5M
FY2021$5.1M
FY2022$5.1M
FY2023$6.2M
FY2024$6.3M
FY2025$6.6M
Expenses
$3.6M
FY2020
Expenses by fiscal year
FY2020$3.6M
FY2021$3.4M
FY2022$3.8M
FY2023$4.8M
FY2024$5.0M
FY2025$5.7M
Net assets
$5.0M
FY2020
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

72 cents of each dollar spent went to programs.

Program services 72% · $2.6M Management & general 28% · $994K

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

Who runs it and what they're paid

19 people listed on the 990; $710K paid to officers and key staff.

Part VII, Section A · reportable compensation
Ex-Officio
$225,902Pt VII · Sec A
Exec Vp-Fina
$134,802Pt VII · Sec A
Highly Compe
$129,593Pt VII · Sec A
Highly Compe
$118,230Pt VII · Sec A
Highly Compe
$101,198Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Strategic Ad
$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 $2.6M of program spending, described in the organization's own filed words · FY2020.
01

Nocti develops, evaluates and administers occupational competency assessments.

$2.6Mprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Fees for servicesLn 2g$2.8M
Gifts and grantsLn 1h$762K
Other incomeLn 4–11$2K
Money outPt IX
$3.6M
Ln 25
Programscol B$2.6M
Managementcol C$994K
Owns and owesPt X
$5.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$5.4M
LiabilitiesLn 26$372K
PeoplePt VI, VII
19
listed · VII A
PaidVII A5
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$762K
Government grantsLn 1e$757K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$265
Other incomeLn 4–11$2K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$2.3M
SavingsLn 2$170K
Cash and savings togetherLn 1–2$2.4M
InvestmentsLn 11–13$903K
Land, buildings, equipmentLn 10c$1.6M
Total assetsLn 16$5.4M
LiabilitiesLn 26$372K
Net assetsLn 32$5.0M
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 FY20End FY20
Cash and savingsLn 1–2$2.0M$2.4M
InvestmentsLn 11–13$1.0M$903K
Land, buildings, equipmentLn 10c$1.7M$1.6M
Total assetsLn 16$5.5M$5.4M
LiabilitiesLn 26$468K$372K
Net assetsLn 32$5.0M$5.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$226K$226K
Other salaries and wagesLn 7$1.7M$1.4M$303K
Pension plan contributionsLn 8$114K$82K$32K
Other employee benefitsLn 9$425K$335K$91K
Payroll taxesLn 10$144K$107K$38K
Other fees for servicesLn 11g$436K$361K$76K
Advertising and promotionLn 12$75K$63K$12K
Office expensesLn 13$51K$30K$21K
Information technologyLn 14$159K$144K$15K
OccupancyLn 16$23K$5K$18K
TravelLn 17$8K$328$7K
Conferences, conventions and meetingsLn 19$25K$21K$4K
InterestLn 20$11K$11K
Depreciation, depletion and amortizationLn 22$129K$129K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$59K$58K$508
Total functional expensesLn 25$3.6M$2.6M$994K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $3,527,189 across 7 lines filed
VIII-1e Government grants$757,047
VIII-1f All other contributions, gifts and grants$5,000
VIII-1h Total contributions, gifts and grants$762,047
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,481,519 · Unrelated business $281,082$2,762,601
VIII-3 Investment incomeExcluded from tax $265$265
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,073 · Excluded from tax $203$2,276
VIII-12 Total revenueRelated to mission $2,483,592 · Unrelated business $281,082 · Excluded from tax $468$3,527,189
Part IX · Statement of functional expenses $3,562,532 across 16 lines filed
IX-6 Pay of disqualified personsManagement $225,902$225,902
IX-7 Other salaries and wagesPrograms $1,362,362 · Management $302,845$1,665,207
IX-8 Pension plan contributionsPrograms $81,812 · Management $32,482$114,294
IX-9 Other employee benefitsPrograms $334,600 · Management $90,738$425,338
IX-10 Payroll taxesPrograms $106,678 · Management $37,734$144,412
IX-11g Other fees for servicesPrograms $360,607 · Management $75,838$436,445
IX-12 Advertising and promotionPrograms $63,237 · Management $11,728$74,965
IX-13 Office expensesPrograms $30,443 · Management $20,501$50,944
IX-14 Information technologyPrograms $143,773 · Management $14,783$158,556
IX-16 OccupancyPrograms $5,157 · Management $17,556$22,713
IX-17 TravelPrograms $328 · Management $7,300$7,628
IX-19 Conferences, conventions and meetingsPrograms $21,449 · Management $3,589$25,038
IX-20 InterestManagement $10,684$10,684
IX-22 Depreciation, depletion and amortizationManagement $129,298$129,298
IX-23 InsuranceManagement $12,399$12,399
IX-24 Other expenses (24a–d)Programs $58,201 · Management $508$58,709
IX-25 Total functional expensesPrograms $2,568,647 · Management $993,885 · Fundraising $0$3,562,532
Part X · Balance sheet $5,366,737 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,823,628$2,253,008
X-2 Savings and temporary cash investmentsStart of year $169,404$169,668
X-4 Accounts receivableStart of year $706,519$361,546
X-9 Prepaid expenses and deferred chargesStart of year $53,955$62,672
X-10c Land, buildings and equipment, netStart of year $1,704,929$1,616,398
X-11 Publicly traded securitiesStart of year $535,107$637,984
X-12 Other securitiesStart of year $508,656$265,461
X-16 Total assetsStart of year $5,502,198$5,366,737
X-17 Accounts payable and accrued expensesStart of year $136,833$115,258
X-19 Deferred revenueStart of year $202,900$157,263
X-26 Total liabilitiesStart of year $468,115$371,873
X-27 Net assets without donor restrictionsStart of year $5,034,083$4,994,864
X-32 Total net assets or fund balancesStart of year $5,034,083$4,994,864
X-33 Total liabilities and net assetsStart of year $5,502,198$5,366,737
Part XI · Reconciliation of net assets $4,994,864 net assets at year end
XI-1 Total revenue$3,527,189
XI-2 Total expenses$3,562,532
XI-3 Revenue less expenses−$35,343
XI-4 Net assets at start of year$5,034,083
XI-5 Net unrealized gains (losses) on investments$102,877
XI-9 Other changes in net assets−$106,753
XI-10 Net assets at end of year$4,994,864

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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