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        <CurrentTaxYearMinus3YearsAmt>20150</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>25150</TotalAmt>
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      <PublicSupportTotal509Amt>426526</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>31</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>46</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>46</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36</CurrentTaxYearAmt>
        <TotalAmt>156</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>9</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>9</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>55188</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>91384</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82812</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85605</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>136852</CurrentTaxYearAmt>
        <TotalAmt>451841</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94400</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.91220</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleB documentId="RetDoc1">
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc5">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>120607</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>15241</DepreciationAmt>
        <BookValueAmt>105366</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>20150</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>17143</DepreciationAmt>
        <BookValueAmt>3007</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>108373</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>LOCOMOTIVES &amp; TENDERS</Desc>
        <BookValueAmt>299043</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>299043</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>NEW ENGLAND STEAM CORPORATION WAS FORMED TO PRESERVE, RESTORE, AND OPERATE MAINLINE STEAM LOCOMOTIVES IN THE NEW ENGLAND AREA. EFFORTS ARE GEARED TOWARDS EDUCATING THE GENERAL PUBLIC OF THE CONTRIBUTIONS MADE BY STEAM LOCOMOTIVES, OPERATING CREWS, AND THEIR SUPPORT STRUCTURE TO THE INDUSTRIAL STRENGTH OF AMERICA THROUGH HANDS ON AND IN-PERSON INTERATCTION WITH THE LIVE OPERATING STEAM TECHNOLOGY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc3">
      <ExplanationTxt>THIS 990 WAS NOT FILED TIMELY DUE TO CHANGING THE FISCAL YEAR AND FILING A SHORT-YEAR. THE ORGANIZATION HAD FILED A 12/31/22 990 ELECTRONICALLY, AND SUBSEQUENTLY CHANGED THEIR FISCAL YEAR END TO 6/30. A SHORT YEAR 990 WAS CREATED FOR FISCAL YEAR ENDING 6/30/23, BUT THE ELF NOTICE STATED A RETURN HAD ALREADY BEEN ACCEPTED FOR THE TAX YEAR. WE RELIED ON THE FOLLOWING EXCEPTION: A SHORT YEAR RETURNS MEETS THE EXEMPTION FOR NOT FILING ELECTRONICALLY. HOWEVER, WE RECEIVED THE FORM 990 BACK AGAIN FROM THE IRS STATING IT NEEDED TO BE E-FILED. SO WE CONTACTED OUR SOFTWARE AND THEY HAD A WORK AROUND FOR US TO BE ABLE TO EFILE. PLEASE CONSIDER THIS OUR REASONABLE CAUSE FOR NOT INCURRING ANY LATE FILING PENALTIES. WE TRIED EVERYTHING WE COULD TO GET THIS FILED TIMELY.</ExplanationTxt>
    </ReasonableCauseExplanation>
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</Return>
