﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T16:54:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461598908</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>A WISIALKO AND COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>248 WASHINGTON STREET</AddressLine1Txt>
        <CityNm>WESTWOOD</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02090</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>036102865</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW ENGLAND SPORTS TURF MANAGERS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>67 WEST STREET</AddressLine1Txt>
        <CityNm>MEDFIELD</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>020521578</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANDREW CARLISLE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5085325960</PhoneNum>
      <SignatureDt>2024-04-24</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANDREW</PersonFirstNm>
        <PersonLastNm>CARLISLE</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW G FLYNN</PreparerPersonNm>
      <PTIN>P00191240</PTIN>
      <PhoneNum>7813296175</PhoneNum>
      <PreparationDt>2024-05-15</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.nestma.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>72940</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>7994</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>24105</MembershipDuesAmt>
      <InvestmentIncomeAmt>10841</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>30000</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>22701</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>7299</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>50239</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>2000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>46475</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>674</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>584</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>11792</OtherExpensesTotalAmt>
      <TotalExpensesAmt>61525</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11286</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>229265</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>18866</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>236845</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>229265</BOYAmt>
        <EOYAmt>236845</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>229265</BOYAmt>
        <EOYAmt>236845</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>229265</BOYAmt>
        <EOYAmt>236845</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SHARE TURF MGMT KNOWLEDGE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EVENT EXPENSES AND SCHOLARSHIPS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6769</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>6769</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER MCGINTY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ART GOODHIND</PersonNm>
        <TitleTxt>PRES ELECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW D CARLISLE</PersonNm>
        <TitleTxt>SECYTREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ANDREW D CARLISLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>67 WEST STREET</AddressLine1Txt>
          <CityNm>MEDFIELD</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>020521578</ZIPCd>
        </USAddress>
        <PhoneNum>5085325960</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>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>38038</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>32669</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22255</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>36910</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24105</CurrentTaxYearAmt>
        <TotalAmt>153977</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>25739</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12093</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>21239</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24549</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7994</CurrentTaxYearAmt>
        <TotalAmt>91614</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>63777</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44762</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43494</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>61459</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>32099</CurrentTaxYearAmt>
        <TotalAmt>245591</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>245591</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>9503</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9966</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16441</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10069</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10841</CurrentTaxYearAmt>
        <TotalAmt>56820</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>9503</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9966</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16441</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10069</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10841</CurrentTaxYearAmt>
        <TotalAmt>56820</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>650</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>7299</CurrentTaxYearAmt>
        <TotalAmt>7949</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>73280</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54728</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60585</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71528</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50239</CurrentTaxYearAmt>
        <TotalAmt>310360</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.79130</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.83270</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.18000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.17000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity CHARLES MRUK SCHOLARSHIP Grantee RYAN MALLOY Street 1704 LATHAM RD City, State, Zip EAST THETFORD, VT 05043Relationship NONE Amount 1,000Activity CHARLES MRUK SCHOLARSHIP Grantee JOHN P COLLINS Street 3 JAMES ST City, State, Zip FOXBORO, MA 02035Relationship NONE Amount 1,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMEETING EXPENSES 6,259OFFICE SUPPLIES AND EXPENSE 397CONFERENCES AND WORKSHOPS 510WEB PLATFORM 2,857FILING FEES 69BANK CHARGES 777AWARDS 123INSURANCE 800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountUNREALIZED INVESTMENT GAINS(LOSSES) 18,867ROUNDING (1)</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>