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NEW ENGLAND STEAM CORP: Form 990EZ, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
NEW ENGLAND STEAM CORP (EIN 46-1459338)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-02-23
IRS object ID
201840549349200529
Schema version
2017v2.2
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)
Return2018-02-23T16:48:32-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

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)
PersonRICHARD GLUECKPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2072235435PhoneNum
Signature2018-02-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID R WILLIAMSPreparerPersonNm
PTINP00068352PTIN
Phone2072368781PhoneNum
Preparation2018-02-14PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$41,275GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$40,257ContributionsGiftsGrantsEtcAmt
Investment Income$16InvestmentIncomeAmt
Gross Sales Of Inventory$1,002GrossSalesOfInventoryAmt
Cost Of Goods Sold$363CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$639GrossProfitLossSlsOfInvntryAmt
Total Revenue$40,912TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$6,790FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$400OccupancyRentUtltsAndMaintAmt
Other Expenses Total$3,284OtherExpensesTotalAmt
Total Expenses$10,474TotalExpensesAmt
Excess Or Deficit For Year$30,438ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$185,001NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$215,439NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$62,395BOYAmt
EOY$44,217EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$122,650BOYAmt
EOY$171,222EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$185,045BOYAmt
EOY$215,439EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$44BOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$185,001BOYAmt
EOY$215,439EOYAmt
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 (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
DURING 2016, THE ORGANIZATION PURCHASED A SHOP BUILDING TO HOUSE THE LOCOMOTIVE. WORK ON THE BUILDING PROCEEDED THROUGHOUT 2017, AND SHOULD BE COMPLETED IN 2018. PANEL TRACK WILL BE BUILT TO EXTEND TRACKS INTO THE BUILDING, AND FUNDRAISING IS UNDERWAY TO ELECTRIFY THE STRUCTURE. ON THE LOCOMOTIVE ITSELF DURING 2017, CYLINDER COCKS, LINKAGE, ACTUATORS, AND THE REVERSER WERE REFURBISHED AND RESTORED. THE OLD PAINT IS BEING STRIPPED WITH A VIEW TO REPAINTING. SMALLER BUT NECESSARY COMPONENTS ARE BEING CHECKED OFF AS COMPLETED. THE VALVE PILOT AND SPEED RECORDER, HEAVILY DAMAGED BY VANDALS, ARE BEING REBUILT BY A MECHANICAL ENGINEERING STUDENT FROM THE UNIVERSITY OF MAINE, COMPLETE WITH NEAR PARTS BEING 3D PRINTED AND RE-CUT FROM BRASS. EXPENSES APPEAR LOW DUE TO EXTENSIVE CONTRIBUTIONS OF VOLUNTEER LABOR AND CAPITALIZATION OF COSTS UNDER TAX REGULATIONS.$2,263
DURING 2017, THE ORGANIZATION FOCUSED ON THE EDUCATION OF THE GENERAL PUBLIC THROUGH ATTENDANCE AND PARTICIPATION AT TRAIN SHOWS IN NEW ENGLAND AND EVENTS LIKE "TOUCH-A-TRAIN." AT THESE SHOWS, THE VOLUNTEERS SHOWED A VIDEO ABOUT STEAM LOCOMOTION, AND SHARED KNOWLEDGE GAINED FROM THEIR EXTENSIVE STEAM LOCOMOTIVE EXPERIENCES. EXPENSES APPEAR LOW AS VOLUNTEERS DONATE THEIR TIME AND TRAVEL EXPENSES.$321
FieldValueIRS element (for citing)
Total Program Service Expenses$2,584TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
RICHARD GLUECK
PRESIDENT60.00$0
LEVERETT FERNALD
VICE PRESIDE20.00$0
WILLIAM ALEXANDER
TREASURER15.00$0
PETER VIOLETTE
SECRETARY10.00$0
JASON LAMONTAGNE
DIRECTOR1.00$0
STEPHEN HUSSAR
DIRECTOR1.00$0
DAVID BUCZKOWSKI
DIRECTOR5.00$0
PAUL VAN STEENBERGHE
DIRECTOR10.00$0
PAULA SANTOS-SHEVETT
DIRECTOR1.00$0
ROBERT DEWACHTER
DIRECTOR30.00$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$6,072CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$58,700CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$40,583CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$40,805CurrentTaxYearMinus1YearAmt
Current Tax Year$40,257CurrentTaxYearAmt
Total$186,417TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

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

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,072CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$61,230CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,566CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,488CurrentTaxYearMinus1YearAmt
Current Tax Year$41,259CurrentTaxYearAmt
Total$195,615TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$25,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,500CurrentTaxYearMinus1YearAmt
Current Tax Year$17,000CurrentTaxYearAmt
Total$76,700TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$25,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,500CurrentTaxYearMinus1YearAmt
Current Tax Year$17,000CurrentTaxYearAmt
Total$76,700TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$118,915PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20CurrentTaxYearMinus1YearAmt
Current Tax Year$16CurrentTaxYearAmt
Total$45TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$20CurrentTaxYearMinus1YearAmt
Current Tax Year$16CurrentTaxYearAmt
Total$45TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,072CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$61,232CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,573CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,508CurrentTaxYearMinus1YearAmt
Current Tax Year$41,275CurrentTaxYearAmt
Total$195,660TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.60780PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 16EXPENSES OFFICE 602 INSURANCE 498 SUPPLIES & TOOLS 1,863 TRAIN SHOW EXPENSES 321 TOTAL 3,284
FORM 990-EZ, PART II, LINE 24INVENTORIES FOR SALE OR USE 759 597 LOCOMOTIVE 470 81,075 82,305 BUILDING 40,816 88,320 TOTAL 122,650 171,222
FORM 990-EZ, PART II, LINE 26ACCOUNTS PAYABLE AND ACCRUED EXPENSES 44 0
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 2016, THE ORGANIZATION PURCHASED A SHOP BUILDING TO HOUSE THE LOCOMOTIVE. WORK ON THE BUILDING PROCEEDED THROUGHOUT 2017, AND SHOULD BE COMPLETED IN 2018. PANEL TRACK WILL BE BUILT TO EXTEND TRACKS INTO THE BUILDING, AND FUNDRAISING IS UNDERWAY TO ELECTRIFY THE STRUCTURE. ON THE LOCOMOTIVE ITSELF DURING 2017, CYLINDER COCKS, LINKAGE, ACTUATORS, AND THE REVERSER WERE REFURBISHED AND RESTORED. THE OLD PAINT IS BEING STRIPPED WITH A VIEW TO REPAINTING. SMALLER BUT NECESSARY COMPONENTS ARE BEING CHECKED OFF AS COMPLETED. THE VALVE PILOT AND SPEED RECORDER, HEAVILY DAMAGED BY VANDALS, ARE BEING REBUILT BY A MECHANICAL ENGINEERING STUDENT FROM THE UNIVERSITY OF MAINE, COMPLETE WITH NEAR PARTS BEING 3D PRINTED AND RE-CUT FROM BRASS. EXPENSES APPEAR LOW DUE TO EXTENSIVE CONTRIBUTIONS OF VOLUNTEER LABOR AND CAPITALIZATION OF COSTS UNDER TAX REGULATIONS.
FORM 990-EZ, PART III, LINE 29DURING 2017, THE ORGANIZATION FOCUSED ON THE EDUCATION OF THE GENERAL PUBLIC THROUGH ATTENDANCE AND PARTICIPATION AT TRAIN SHOWS IN NEW ENGLAND AND EVENTS LIKE "TOUCH-A-TRAIN." AT THESE SHOWS, THE VOLUNTEERS SHOWED A VIDEO ABOUT STEAM LOCOMOTION, AND SHARED KNOWLEDGE GAINED FROM THEIR EXTENSIVE STEAM LOCOMOTIVE EXPERIENCES. EXPENSES APPEAR LOW AS VOLUNTEERS DONATE THEIR TIME AND TRAVEL EXPENSES.

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