﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2016v3.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2017-06-13T15:10:09-04:00</ReturnTs>
    <TaxPeriodEndDt>2016-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>043378763</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WILLIAMS CPA GROUP LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 839</AddressLine1Txt>
        <CityNm>ROCKPORT</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04856</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>461459338</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW ENGLAND STEAM CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWE</BusinessNameControlTxt>
      <PhoneNum>2072235435</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 302</AddressLine1Txt>
        <CityNm>WINTERPORT</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04496</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RICHARD GLUECK</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2072235435</PhoneNum>
      <SignatureDt>2017-05-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID R WILLIAMS</PreparerPersonNm>
      <PTIN>P00068352</PTIN>
      <PhoneNum>2072368781</PhoneNum>
      <PreparationDt>2017-05-25</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <AtSubmissionCreationDeviceId>5D2CF969BF983009C273D0EAE2A3534A28FAA42F</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>5D2CF969BF983009C273D0EAE2A3534A28FAA42F</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.NEWENGLANDSTEAM.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>43508</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>40805</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>20</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>2683</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1264</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>1419</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>42244</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1650</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>564</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>4303</OtherExpensesTotalAmt>
      <TotalExpensesAmt>6517</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>35727</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>149274</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>185001</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>122657</BOYAmt>
        <EOYAmt>62395</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>26617</BOYAmt>
        <EOYAmt>122650</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>149274</BOYAmt>
        <EOYAmt>185045</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>44</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>149274</BOYAmt>
        <EOYAmt>185001</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>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 INTERACTION WITH LIVE OPERATING STEAM LOCOMOTIVES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING 2016, 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.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1308</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN LATE 2015, NEW ENGLAND STEAM CORPORATION PURCHASED LOCOMOTIVE 470 AND TENDER FROM THE CITY OF WATERVILLE, MAINE. DURING 2016, THE LOCOMOTIVE AND TENDER WERE MOVED TO ELLSWORTH, MAINE, WHERE RESTORATION WORK IS MOVING AHEAD. THE WORK IS COMPLETED AS FUNDING ALLOWS, AND IS EXPECTED TO TAKE SEVERAL YEARS. ALSO IN 2016, THE ORGANIZATION PURCHASED A SHOP BUILDING TO HOUSE THE LOCOMOTIVE. THE BUILDING WILL BE INSTALLED AND READY FOR USE IN JULY OF 2017.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>535</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>1843</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD GLUECK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>32.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEVERETT FERNALD</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>23.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM ALEXANDER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER VIOLETTE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE FOLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON LAMONTAGNE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>14.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN HUSSAR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUDY GARBELY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>14.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM AUDET</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID BUCZKOWSKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>ME</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>WILLIAM ALEXANDER</PersonNm>
        <USAddress>
          <AddressLine1Txt>262 BENTON RD</AddressLine1Txt>
          <CityNm>ALBION</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04910</ZIPCd>
        </USAddress>
        <PhoneNum>2072368781</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>6072</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40583</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40805</CurrentTaxYearAmt>
        <TotalAmt>146160</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>2530</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2983</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2683</CurrentTaxYearAmt>
        <TotalAmt>8196</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>6072</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61230</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43566</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43488</CurrentTaxYearAmt>
        <TotalAmt>154356</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20200</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9500</CurrentTaxYearAmt>
        <TotalAmt>49700</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20200</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9500</CurrentTaxYearAmt>
        <TotalAmt>49700</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>104656</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20</CurrentTaxYearAmt>
        <TotalAmt>29</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20</CurrentTaxYearAmt>
        <TotalAmt>29</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>6072</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61232</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43573</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>43508</CurrentTaxYearAmt>
        <TotalAmt>154385</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SUPPORTING SCHEDULE</FormAndLineReferenceDesc>
        <ExplanationTxt>TOWARD SHOP BUILDING 0</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 1,823 TRAVEL AND TRADE SHOWS 490 INSURANCE 567 BANK FEES 352 SUPPLIES &amp; TOOLS 536 SUPPLIES &amp; TOOLS 535 TOTAL 4,303</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 250 759 LOCOMOTIVE 470 26,367 81,075 BUILDING 0 40,816 TOTAL 26,617 122,650</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 44</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</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 INTERACTION WITH LIVE OPERATING STEAM LOCOMOTIVES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING 2016, 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>IN LATE 2015, NEW ENGLAND STEAM CORPORATION PURCHASED LOCOMOTIVE 470 AND TENDER FROM THE CITY OF WATERVILLE, MAINE. DURING 2016, THE LOCOMOTIVE AND TENDER WERE MOVED TO ELLSWORTH, MAINE, WHERE RESTORATION WORK IS MOVING AHEAD. THE WORK IS COMPLETED AS FUNDING ALLOWS, AND IS EXPECTED TO TAKE SEVERAL YEARS. ALSO IN 2016, THE ORGANIZATION PURCHASED A SHOP BUILDING TO HOUSE THE LOCOMOTIVE. THE BUILDING WILL BE INSTALLED AND READY FOR USE IN JULY OF 2017.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>