BOSTON & MAINE RAILROAD HISTORICAL SOCIETY INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
BOSTON & MAINE RAILROAD HISTORICAL SOCIETY INC (EIN 23-7282091)
Tax period
2025-07-01 to 2026-06-30
Filed
2026-09-08
IRS object ID
202632519349200513
Schema version
2025v4.1
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)
Return2026-09-08T06:22:02-07:00ReturnTs
Tax Period End2026-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043070241PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1John R Michaud CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11 Bridgeview Circle Unit 1AddressLine1Txt
CityTyngsboroCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01879ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237282091EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOSTON & MAINE RAILROAD HISTORICAL SOCIETY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBOSTBusinessNameControlTxt
Phone9784586032PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O PAUL KOSCIOLEK 9 CENTRAL STAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01852ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL KOSCIOLEKPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9784586032PhoneNum
Signature2026-08-20SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJohn R Michaud CPAPreparerPersonNm
PTINP01217993PTIN
Phone9786492445PhoneNum
Preparation2026-09-08PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Group Exemption0000GroupExemptionNum
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressNONEWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$87,753GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$11,187ContributionsGiftsGrantsEtcAmt
Program Service Revenue$5,886ProgramServiceRevenueAmt
Membership Dues$46,357MembershipDuesAmt
Investment Income$31InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$0SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$24,292GrossSalesOfInventoryAmt
Cost Of Goods Sold$23,483CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$809GrossProfitLossSlsOfInvntryAmt
Total Revenue$64,270TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$3,600FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$12,243OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$3,050PrintingPublicationsPostageAmt
Other Expenses Total$41,330OtherExpensesTotalAmt
Total Expenses$60,223TotalExpensesAmt
Excess Or Deficit For Year$4,047ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$250,058NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$254,105NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$242,833BOYAmt
EOY$241,683EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$7,238BOYAmt
EOY$12,511EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$250,071BOYAmt
EOY$254,194EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13BOYAmt
EOY$89EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$250,058BOYAmt
EOY$254,105EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeHISTORICAL PRESERVATIONPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
PUBLICATION OF BOSTON & MAINE. A QUARTERLY PUBLICATION COVERING THE BOSTON & MAINE RAILROAD HISTORY.$0$14,872
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$15,822
FieldValueIRS element (for citing)
Total Program Service Expenses$30,694TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (14 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
RICK KFOURY
PRESIDENT7.00$0$0$0
PAUL KOSCIOLEK
VICE PRESIDENT7.00$0$0$0
PAUL KOSCIOLEK
TREASURER7.00$0$0$0
ANDREW WILSON
CLERK7.00$0$0$0
BILL MARNIK
SECRETARY7.00$0$0$0
JAMES P NIGZUS
DIRECTOR3.00$0$0$0
ANDREW RIEDEL
DIRECTOR3.00$0$0$0
CARL BYRON
DIRECTOR3.00$0$0$0
MAL SOKOL
DIRECTOR3.00$0$0$0
DANIEL W HYDE
DIRECTOR3.00$0$0$0
JAMES NIGZUS
DIRECTOR3.00$0$0$0
JESSIE MAZZIE
DIRECTOR3.00$0$0$0
MYLES CADIN
DIRECTOR3.00$0$0$0
PAUL BURKE
DIRECTOR3.00$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIYes (true)OrganizationHadUBIInd
Organization Filed990 TYes (true)OrganizationFiled990TInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPAUL KOSCIOLEKPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19 CENTRAL STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01852ZIPCd
FieldValueIRS element (for citing)
Phone9784586032PhoneNum
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)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51,872CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,968CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$47,565CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$56,016CurrentTaxYearMinus1YearAmt
Current Tax Year$57,544CurrentTaxYearAmt
Total$261,965TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51,872CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,968CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$47,565CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$56,016CurrentTaxYearMinus1YearAmt
Current Tax Year$57,544CurrentTaxYearAmt
Total$261,965TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$261,965PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$68CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,431CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,573CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,675CurrentTaxYearMinus1YearAmt
Current Tax Year$31CurrentTaxYearAmt
Total$10,778TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,470CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$27,747CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,407CurrentTaxYearMinus1YearAmt
Current Tax Year$809CurrentTaxYearAmt
Total$56,433TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$329,176TotalSupportAmt
Public Support CY1700.79580PublicSupportCY170Pct
Public Support PY1700.78980PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990EZ, Part I, Line 16TOTAL PROGRAM EXPENSE 30694.
Form 990EZ, Part I, Line 16OFFICE EXPENSE 3254.
Form 990EZ, Part I, Line 16TELEPHONE 602.
Form 990EZ, Part I, Line 16INSURANCE 1815.
Form 990EZ, Part I, Line 16BANK CHARGES 30.
Form 990EZ, Part I, Line 16MA STATE FEE 50.
Form 990EZ, Part I, Line 16INCOME TAXES AND SALES TAX EXPENSE 4547.
Form 990EZ, Part I, Line 16Depreciation 38.
Form 990EZ, Part I, Line 16DONATION 300.
Form 990EZ, Part II, Line 24INVENTORY 5700. 10700.
Form 990EZ, Part II, Line 24COPIER 38. 0.
Form 990EZ, Part II, Line 24SECURITY DEPOSIT 1500. 1500.
Form 990EZ, Part II, Line 24PREPAID STATE TAXES 0. 311.
Form 990EZ, Part II, Line 26SALES TAX PAYABLE 13. 89.

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