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NEW ENGLAND STEAM CORP: Form 990EZ, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
NEW ENGLAND STEAM CORP (EIN 46-1459338)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-09-17
IRS object ID
201922609349200317
Schema version
2018v3.1
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

FieldValueIRS element (for citing)
Return2019-09-17T13:34:17-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043378763PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WILLIAMS CPA GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 839AddressLine1Txt
CityROCKPORTCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04856ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461459338EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEW ENGLAND STEAM CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNEWEBusinessNameControlTxt
Phone2072235435PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 302AddressLine1Txt
CityWINTERPORTCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04496ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM ALEXANDERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2072235435PhoneNum
Signature2019-09-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID R WILLIAMSPreparerPersonNm
PTINP00068352PTIN
Phone2072368781PhoneNum
Preparation2019-09-10PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address142.0.103.81IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-09-17IPDt
IP Tm13:34:17IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id8EA1B38065BD7868FEDF61CF668D19525B4573A1AtSubmissionCreationDeviceId
At Submission Filing Device Id952D74AC8D36EB1480D8155ADFDE03864AE48CCBAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressWWW.NEWENGLANDSTEAM.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$106,002GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$105,148ContributionsGiftsGrantsEtcAmt
Investment Income$31InvestmentIncomeAmt
Gross Sales Of Inventory$823GrossSalesOfInventoryAmt
Cost Of Goods Sold$814CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$9GrossProfitLossSlsOfInvntryAmt
Total Revenue$105,188TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$1,363FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$2,970OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$1,038PrintingPublicationsPostageAmt
Other Expenses Total$5,521OtherExpensesTotalAmt
Total Expenses$10,892TotalExpensesAmt
Excess Or Deficit For Year$94,296ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$215,439NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$309,735NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$44,217BOYAmt
EOY$96,263EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
EOY$114,987EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$171,222BOYAmt
EOY$99,446EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$215,439BOYAmt
EOY$310,696EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$961EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$215,439BOYAmt
EOY$309,735EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeNEW 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 INTERACTION WITH LIVE OPERATING STEAM LOCOMOTIVES.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomDURING 2018, THE ORGANIZATION OPENED THE SHOP BUILDING THAT HOUSES THE LOCOMOTIVE. TRACKS WERE LAID AND THE LOCOMOTIVE WAS PLACED INSIDE THE BUILDING. THE ENORMOUS JOB OF CLEANING AND DISSASEMBLING THE LOCOMOTIVE WAS STARTED. EXPENSES APPEAR LOW DUE TO EXTENSIVE CONTRIBUTIONS OF VOLUNTEER LABOR AND CAPITALIZATION OF COSTS UNDER TAX REGULATIONS.DescriptionProgramSrvcAccomTxt
Program Service Expenses$8,497ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$8,497TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
RICHARD GLUECK
PRESIDENT70.00$0
LEVERETT FERNALD
VICE PRESIDE70.00$0
WILLIAM ALEXANDER
TREASURER15.00$0
PETER VIOLETTE
SECRETARY15.00$0
STEPHEN HUSSAR
DIRECTOR000.00$0
PAUL VAN STEENBERGHE
DIRECTOR25.00$0
DAVID BUCZKOWSKI
DIRECTOR000.00$0
ROBERT DEWACHTER
DIRECTOR3.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldMEStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM ALEXANDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1262 BENTON RDAddressLine1Txt
CityALBIONCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04910ZIPCd
FieldValueIRS element (for citing)
Phone2072368781PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$58,700CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$40,583CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$40,805CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$40,257CurrentTaxYearMinus1YearAmt
Current Tax Year$55,148CurrentTaxYearAmt
Total$235,493TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,530CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,983CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,683CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,002CurrentTaxYearMinus1YearAmt
Total$9,198TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$61,230CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,566CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,488CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$41,259CurrentTaxYearMinus1YearAmt
Current Tax Year$55,148CurrentTaxYearAmt
Total$244,691TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,000CurrentTaxYearMinus1YearAmt
Current Tax Year$5,000CurrentTaxYearAmt
Total$48,700TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,000CurrentTaxYearMinus1YearAmt
Current Tax Year$5,000CurrentTaxYearAmt
Total$48,700TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$195,991PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16CurrentTaxYearMinus1YearAmt
Current Tax Year$31CurrentTaxYearAmt
Total$76TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16CurrentTaxYearMinus1YearAmt
Current Tax Year$31CurrentTaxYearAmt
Total$76TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year$9CurrentTaxYearAmt
Total$9TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$61,232CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,573CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,508CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$41,275CurrentTaxYearMinus1YearAmt
Current Tax Year$55,188CurrentTaxYearAmt
Total$244,776TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.80070PublicSupportCY509Pct
Public Support PY5090.60780PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSUPPORTING SCHEDULEFormAndLineReferenceDesc
ExplanationSAMUEL FREEMAN TRUST GRANT 50,000ExplanationTxt

Schedule B IRS990ScheduleB

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 16EXPENSES INSURANCE 3,279 OTHER OPERATING EXPENSES 281 SUPPLIES & TOOLS 1,961 TOTAL 5,521
FORM 990-EZ, PART II, LINE 24INVENTORIES FOR SALE OR USE 597 1,272 LOCOMOTIVE 470 82,305 98,174 BUILDING 88,320 0 TOTAL 171,222 99,446
FORM 990-EZ, PART II, LINE 26ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 961
FORM 990-EZ, PART IIINEW 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 INTERACTION WITH LIVE OPERATING STEAM LOCOMOTIVES.
FORM 990-EZ, PART III, LINE 28DURING 2018, THE ORGANIZATION OPENED THE SHOP BUILDING THAT HOUSES THE LOCOMOTIVE. TRACKS WERE LAID AND THE LOCOMOTIVE WAS PLACED INSIDE THE BUILDING. THE ENORMOUS JOB OF CLEANING AND DISSASEMBLING THE LOCOMOTIVE WAS STARTED. EXPENSES APPEAR LOW DUE TO EXTENSIVE CONTRIBUTIONS OF VOLUNTEER LABOR AND CAPITALIZATION OF COSTS UNDER TAX REGULATIONS.

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