2025-11-13T12:06:24-05:00 2024-12-31 851572996 MORIARTY & ASSOCIATES PC 990 WASHINGTON ST SUITE 102 DEDHAM MA 02026 990 2024-01-01 272441203 NEW ENGLAND CENTER FOR ARTS & TECHNOLOGY INC % MAARTEN HEMSLEY NEWE 6174423600 23 BRADSTON ST BOSTON MA 02118 MAARTEN HEMSLEY PRESIDENT 6174423600 2025-11-13 true true MICHAEL P MORIARTY CPA P00574082 6178522214 2025-11-13 2024 2025-03-06 01:10:19Z MAARTEN D HEMSLEY 23 BRADSTON ST BOSTON MA 02118 2744012 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. 13 13 22 13 0 0 2040146 2121305 457816 465407 1111 32126 79252 102802 2578325 2721640 0 0 1214517 1260239 30000 2750 305337 1304665 1517750 2549182 2780739 29143 -59099 2196267 2036609 1702339 1502623 493928 533986 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 1762025 465407 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. 1762025 true true false true false false false false false false true false false true true true true false true false false false false false true false false false false false false false false true false false false true false false false false false false false false false true 8 0 true 22 true false false false false false true true false false false false false false false false X 13 13 true false false false false false false true true false false true true true true true false true true false MA X X MAARTEN D HEMSLEY 6174423600 23 BRADSTON ST BOSTON MA 02118 JOHN-DAVID GARCIA EXECUTIVE DIRECTOR 40.00 0.00 X 148710 0 0 CHRISTOPHER FAISON CHEF INSTRUCTOR 40.00 0.00 X 119347 0 0 BARBARA JOHNSON DEVELOPMENT DIRECTOR 40.00 0.00 X 102308 0 0 SOFIA RODRIGUES DIRECTOR 1.00 0.00 X 0 0 0 KINERO BILLON DIRECTOR 1.00 0.00 X 0 0 0 DANA GONSAL DIRECTOR 1.00 0.00 X 0 0 0 QUANDRE MCGHEE DIRECTOR 1.00 0.00 X 0 0 0 SARA ANN SPRAGUE DIRECTOR 1.00 0.00 X 0 0 0 JENNIFER CORCORAN DIRECTOR 1.00 0.00 X 0 0 0 JAMES HILLS DIRECTOR 1.00 0.00 X 0 0 0 COURTNEY BELL DIRECTOR 1.00 0.00 X 0 0 0 ISAAC GARCIA DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL ROTHSCHILD DIRECTOR 1.00 0.00 X 0 0 0 DANIEL SCULLY 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 MAARTEN D HEMSLEY PRESIDENT CLERK 20.00 0.00 X X 0 0 0 BETSY TAYLOR TREASURER 1.00 0.00 X X 0 0 0 370365 0 0 3 false false false 85780 758370 1277155 2121305 PROGRAM FEES 611600 379457 379457 CATERING REVENUES 611600 85950 85950 465407 32126 32126 88500 88500 88500 88500 36674 85780 22372 14302 14302 2721640 586033 0 14302 146232 146232 953065 632978 102687 217400 66445 55020 10399 1026 94497 43435 34576 16486 10000 10000 104439 104439 76123 76123 38000 38000 2750 2750 25706 9156 16550 9711 125 9586 31289 1655 26205 3429 690052 526902 163150 7704 3023 4681 21799 21799 8860 8860 4735 4735 PROGRAM RELATED EXPENSES 478107 477767 340 BANK FEES 6486 6486 MEMBERSHIP DUES 2965 2000 965 1774 385 1279 110 2780739 1762025 713377 305337 230466 137025 12122 10676 625771 980638 4267 4555 2639112 2564485 67705 74627 1255936 829088 2196267 2036609 143920 218573 499018 499018 1059401 785032 1702339 1502623 X -6072 -320574 500000 854560 493928 533986 2196267 2036609 -59099 99157 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 38000 38000 false 1901547 1881890 19657 737565 682595 54970 74627 DEPOSITS 33457 RIGHT-OF-USE ASSET 732621 IRS ERC CREDIT RECEIVABLE 63010 829088 SECURITY DEPOSIT 18016 LEASE LIABILITY 767016 785032 X 2820797 99157 99157 2721640 2721640 2780739 2780739 2780739 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) 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 FILES INFORMATION RETURNS ON FEDERAL FORM 990 AND MA FORM PC AS A PUBLIC CHARITY.UNDER CERTAIN CIRCUMSTANCES NECAT COULD BE LIABLE FOR TAX UNDER IRC SECTION 512-UNRELATED BUSINESS TAXABLE INCOME. AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2024 NO SUCH CIRCUMSTANCES OCCURERED. 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 ANNUAL EVENT 122454 85780 36674 22372 122454 85780 36674 22372 22372 14302 MAARTEN HEMSLEY BOARD PRESIDENT OPERATING CAPITAL X 735395 499018 false true true 499018 MAARTEN HEMSLEY BOARD PRESIDENT 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.