Nocti FY2022 filing

Tax-deductible

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

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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.
76¢ of each $1 spent went to programs.
$799K 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

FY2022 · 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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$799K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 14.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$305K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.1M
+1% vs prior year
Spent
$3.8M
To programs
76%
Net assets
$7.9M
By yearFY2020–FY2025
Revenue
$5.1M
FY2022▲ +1%
Revenue by fiscal year
FY2020$3.5M
FY2021$5.1M
FY2022$5.1M
FY2023$6.2M
FY2024$6.3M
FY2025$6.6M
Expenses
$3.8M
FY2022▲ +12%
Expenses by fiscal year
FY2020$3.6M
FY2021$3.4M
FY2022$3.8M
FY2023$4.8M
FY2024$5.0M
FY2025$5.7M
Net assets
$7.9M
FY2022▲ +21%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

76 cents of each dollar spent went to programs.

Program services 76% · $2.9M Management & general 24% · $902K

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

17 people listed on the 990; $799K paid to officers and key staff.

Part VII, Section A · reportable compensation
Ex-Officio
$248,650Pt VII · Sec A
Exec Vp-Fina
$158,370Pt VII · Sec A
Highly Compe
$150,577Pt VII · Sec A
Highly Compe
$130,666Pt VII · Sec A
Highly Compe
$111,166Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$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 · $2.9M · in their own filed words · FY2022
01

Nocti develops, evaluates and administers occupational competency assessments.

$2.9Mprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$5.1M
Ln 12
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$15K
Money outPt IX
$3.8M
Ln 25
Programscol B$2.9M
Managementcol C$902K
Owns and owesPt X
$7.9M
net assets · Ln 32
Cash and savingsLn 1–2$4.7M
Total assetsLn 16$8.2M
LiabilitiesLn 26$305K
PeoplePt VI, VII
17
listed · VII A
PaidVII A5
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$15K
Gains on assetsLn 7−$18K
Total revenueLn 12$5.1M
Assets in detailPt X, end of year
CashLn 1$4.6M
SavingsLn 2$170K
Cash and savings togetherLn 1–2$4.7M
InvestmentsLn 11–13$1.1M
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$220K
Total assetsLn 16$8.2M
LiabilitiesLn 26$305K
Net assetsLn 32$7.9M
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 FY22End FY22
Cash and savingsLn 1–2$3.8M$4.7M
InvestmentsLn 11–13$847K$1.1M
Land, buildings, equipmentLn 10c$1.5M$1.4M
Total assetsLn 16$6.8M$8.2M
LiabilitiesLn 26$323K$305K
Net assetsLn 32$6.5M$7.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$273K$273K
Other salaries and wagesLn 7$1.8M$1.6M$278K
Pension plan contributionsLn 8$175K$148K$27K
Other employee benefitsLn 9$339K$283K$56K
Payroll taxesLn 10$150K$116K$34K
Other fees for servicesLn 11g$455K$409K$46K
Advertising and promotionLn 12$77K$60K$17K
Office expensesLn 13$85K$47K$38K
Information technologyLn 14$178K$148K$29K
OccupancyLn 16$27K$467$27K
TravelLn 17$10K$342$10K
Conferences, conventions and meetingsLn 19$27K$1K$26K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$114K$102K$11K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$52K$51K$781
All other expensesLn 24e$18$18
Total functional expensesLn 25$3.8M$2.9M$902K$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 Viewing $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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $5,108,825 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,795,447 · Unrelated business $316,694$5,112,141
VIII-3 Investment incomeExcluded from tax $14,523$14,523
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$17,839−$17,839
VIII-12 Total revenueRelated to mission $4,795,447 · Unrelated business $316,694 · Excluded from tax −$3,316$5,108,825
Part IX · Statement of functional expenses $3,827,655 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $272,744$272,744
IX-7 Other salaries and wagesPrograms $1,560,974 · Management $277,940$1,838,914
IX-8 Pension plan contributionsPrograms $147,848 · Management $26,784$174,632
IX-9 Other employee benefitsPrograms $282,562 · Management $55,952$338,514
IX-10 Payroll taxesPrograms $115,507 · Management $34,048$149,555
IX-11g Other fees for servicesPrograms $409,265 · Management $45,672$454,937
IX-12 Advertising and promotionPrograms $59,796 · Management $16,923$76,719
IX-13 Office expensesPrograms $46,582 · Management $38,087$84,669
IX-14 Information technologyPrograms $148,356 · Management $29,286$177,642
IX-16 OccupancyPrograms $467 · Management $26,799$27,266
IX-17 TravelPrograms $342 · Management $9,907$10,249
IX-19 Conferences, conventions and meetingsPrograms $1,204 · Management $26,277$27,481
IX-20 InterestManagement $4,731$4,731
IX-22 Depreciation, depletion and amortizationPrograms $102,235 · Management $11,360$113,595
IX-23 InsuranceManagement $24,323$24,323
IX-24 Other expenses (24a–d)Programs $50,885 · Management $781$51,666
IX-24e All other expensesManagement $18$18
IX-25 Total functional expensesPrograms $2,926,023 · Management $901,632 · Fundraising $0$3,827,655
Part X · Balance sheet $8,213,638 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $3,617,610$4,571,072
X-2 Savings and temporary cash investmentsStart of year $169,753$169,838
X-4 Accounts receivableStart of year $129,566$622,099
X-9 Prepaid expenses and deferred chargesStart of year $116,076$110,341
X-10c Land, buildings and equipment, netStart of year $1,495,838$1,399,705
X-11 Publicly traded securitiesStart of year $724,369$1,073,488
X-12 Other securitiesStart of year $122,826$46,742
X-15 Other assetsStart of year $460,870$220,353
X-16 Total assetsStart of year $6,836,908$8,213,638
X-17 Accounts payable and accrued expensesStart of year $158,364$181,074
X-19 Deferred revenueStart of year $97,522$91,491
X-26 Total liabilitiesStart of year $323,410$305,230
X-27 Net assets without donor restrictionsStart of year $6,492,862$7,893,851
X-28 Net assets with donor restrictionsStart of year $20,636$14,557
X-32 Total net assets or fund balancesStart of year $6,513,498$7,908,408
X-33 Total liabilities and net assetsStart of year $6,836,908$8,213,638
Part XI · Reconciliation of net assets $7,908,408 net assets at year end
XI-1 Total revenue$5,108,825
XI-2 Total expenses$3,827,655
XI-3 Revenue less expenses$1,281,170
XI-4 Net assets at start of year$6,513,498
XI-5 Net unrealized gains (losses) on investments−$147,472
XI-9 Other changes in net assets$261,212
XI-10 Net assets at end of year$7,908,408

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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