BOSTON & MAINE RAILROAD HISTORICAL SOCIETY INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BOSTON & MAINE RAILROAD HISTORICAL SOCIETY INC (EIN 23-7282091)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-09-04
- IRS object ID
- 202422489349200512
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-04T08:33:14-07:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043070241 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | John R Michaud CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 Bridgeview Circle Unit 1 | AddressLine1Txt |
| City | Tyngsboro | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01879 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237282091 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOSTON & MAINE RAILROAD HISTORICAL SOCIETY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOST | BusinessNameControlTxt |
| Phone | 9784586032 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O PAUL KOSCIOLEK 9 CENTRAL ST | AddressLine1Txt |
| City | LOWELL | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01852 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL KOSCIOLEK | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9784586032 | PhoneNum |
| Signature | 2024-08-27 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John R Michaud CPA | PreparerPersonNm |
| PTIN | P01217993 | PTIN |
| Phone | 9786492445 | PhoneNum |
| Preparation | 2024-09-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Group Exemption | 0000 | GroupExemptionNum |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | NONE | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $112,897 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $13,040 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $1,630 | ProgramServiceRevenueAmt |
| Membership Dues | $34,525 | MembershipDuesAmt |
| Investment Income | $5,573 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $58,129 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $30,382 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $27,747 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $82,515 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $2,945 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $16,132 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $8,045 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $40,921 | OtherExpensesTotalAmt |
| Total Expenses | $68,043 | TotalExpensesAmt |
| Excess Or Deficit For Year | $14,472 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $241,639 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $256,111 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $229,705 | BOYAmt |
| EOY | $250,307 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,934 | BOYAmt |
| EOY | $5,813 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,639 | BOYAmt |
| EOY | $256,120 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $9 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,639 | BOYAmt |
| EOY | $256,111 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | HISTORICAL PRESERVATION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| PUBLICATION OF BOSTON & MAINE. A QUARTERLY PUBLICATION COVERING THE BOSTON & MAINE RAILROAD HISTORY. | $0 | $10,823 |
| MONTHLY PUBLICATION OF THE B&M SOCIETY MONTHLY NEWS LETTER WHICH COVERS MONTHLY NEWS EVENTS WHICH OCCUR ON THE B&M AND OTHER NEW ENGLANDR/RS AS WELL AS GENERAL RAILROAD NEWS | $0 | $13,162 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $23,985 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (14 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| RICK KFOURY | ||||
| PRESIDENT | 7.00 | $0 | $0 | $0 |
| PAUL KOSCIOLEK | ||||
| VICE PRESIDENT | 7.00 | $0 | $0 | $0 |
| PAUL KOSCIOLEK | ||||
| TREASURER | 7.00 | $0 | $0 | $0 |
| ANDREW WILSON | ||||
| CLERK | 7.00 | $0 | $0 | $0 |
| BILL MARNIK | ||||
| SECRETARY | 7.00 | $0 | $0 | $0 |
| JAMES P NIGZUS | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| ANDREW RIEDEL | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| CARL BYRON | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| MAL SOKOL | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| DANIEL W HYDE | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| JAMES NIGZUS | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| JESSIE MAZZIE | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| MYLES GADON | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| PAUL BURKE | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | Yes (true) | OrganizationHadUBIInd |
| Organization Filed990 T | Yes (true) | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL KOSCIOLEK | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 CENTRAL STREET | AddressLine1Txt |
| City | LOWELL | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01852 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9784586032 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,315 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $52,090 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,872 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,968 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,565 | CurrentTaxYearAmt |
| Total | $247,810 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,315 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $52,090 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,872 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,968 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,565 | CurrentTaxYearAmt |
| Total | $247,810 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $247,810 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,616 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $224 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $68 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,431 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,573 | CurrentTaxYearAmt |
| Total | $8,912 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,009 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,656 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,470 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $27,747 | CurrentTaxYearAmt |
| Total | $45,882 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $302,604 | TotalSupportAmt |
| Public Support CY170 | 0.81890 | PublicSupportCY170Pct |
| Public Support PY170 | 0.90050 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (17 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990EZ, Part I, Line 16 | TOTAL PROGRAM EXPENSE 23985. |
| Form 990EZ, Part I, Line 16 | OFFICE EXPENSE 6882. |
| Form 990EZ, Part I, Line 16 | TELEPHONE 521. |
| Form 990EZ, Part I, Line 16 | INSURANCE 1558. |
| Form 990EZ, Part I, Line 16 | BANK CHARGES 70. |
| Form 990EZ, Part I, Line 16 | ADVERTISE 320. |
| Form 990EZ, Part I, Line 16 | MOVING EXPENSES 5080. |
| Form 990EZ, Part I, Line 16 | DONATION 100. |
| Form 990EZ, Part I, Line 16 | TRAVEL 558. |
| Form 990EZ, Part I, Line 16 | WEBSITE 1348. |
| Form 990EZ, Part I, Line 16 | CREDIT CARD FEES 283. |
| Form 990EZ, Part I, Line 16 | MA STATE FEE 95. |
| Form 990EZ, Part I, Line 16 | Depreciation 121. |
| Form 990EZ, Part II, Line 24 | INVENTORY 11700. 5700. |
| Form 990EZ, Part II, Line 24 | IPAD PRO 46. 0. |
| Form 990EZ, Part II, Line 24 | COPIER 188. 113. |
| Form 990EZ, Part II, Line 26 | SALES TAX PAYABLE 0. 9. |
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