Attachment Institute of New England

Nonprofit profile at a glance

EIN
043708585
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Worcester, MA, USA
Phone
5088651099
Rating
29
Verdict
REVIEW
Rating confidence
Moderate
Sector
Mental Health Disorders

Reported finances

Revenue
$296,774
Expenses
$318,545
Assets
$15,573
Liabilities
$18,044

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • KENNETH FROHOCK (PRESIDENT)

Highest reported compensation

  • KENNETH FROHOCK (PRESIDENT): $89,389 total reported compensation
  • JENNIFER KELLEHER (TREASURER): $66,242 total reported compensation
  • CHRISTINE PILTZEKCER (CLERK): $20,510 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide counseling for children and families

What it reported doing in 2025

Providing counseling and therapy dogs

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 91
  • Accountability: 0
  • Sustainability: 12
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Missing
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.3%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 1.16; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 55.3%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -8.9% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $89K · 3 people listed
  • Consistency: 9 of 12 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.