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    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BERRY TALBOT ROYER</BusinessNameLine1Txt>
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        <AddressLine1Txt>SIX FUNDY ROAD</AddressLine1Txt>
        <CityNm>FALMOUTH</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04105</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>NEW ENGLAND MASTER TRACK PROGRAM</BusinessNameLine1Txt>
      </BusinessName>
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      <PhoneNum>7242611034</PhoneNum>
      <USAddress>
        <AddressLine1Txt>62 PROCTOR ROAD</AddressLine1Txt>
        <CityNm>ARUNDEL</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>040467903</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TUSHIN SHAH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7242611034</PhoneNum>
      <SignatureDt>2026-02-10</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL C ROYER CPA MST</PreparerPersonNm>
      <PTIN>P00548146</PTIN>
      <PhoneNum>2077813445</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NEWENGLANDMASTERTRACK.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>94815</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>94815</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>43260</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>6</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>53577</OtherExpensesTotalAmt>
      <TotalExpensesAmt>96843</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2028</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65727</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>63699</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>65727</BOYAmt>
        <EOYAmt>63699</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>63699</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>65727</BOYAmt>
        <EOYAmt>63699</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE EDUCATION FOR DENTISTS NEEDING MASTER OF THE ACADEMY OF GENERAL DENTISTRY DESIGNATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PRESENTED TWO CONTINUING DENTAL EDUCATION PROGRAMS THAT ARE DESIGNED TO INCREASE THE ABILITY OF MEMBERS TO PROVIDE THE HIGHEST QUALITY DENTAL SERVICES TO THEIR PATIENTS AND SATISFY THE STATE CONTINUING EDUCATION REQUIREMENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>94815</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>96842</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>96842</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW JANIGA DMD FAGD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUKE LIBBY</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TUSHIN SHAH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAYNA MENDER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN MAGUIRE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD DICKINSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARITA PATEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON GREENBAUM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WESLEY MILLS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>TUSHIN SHAH</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>62 PROCTOR ROAD</AddressLine1Txt>
          <CityNm>ARUNDEL</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>040467903</ZIPCd>
        </USAddress>
        <PhoneNum>7242611034</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: SUPPLIES. AMOUNT: 738. DESCRIPTION: VENUE FEES. AMOUNT: 49,163. DESCRIPTION: DUES &amp; SUBSCRIPTIONS. AMOUNT: 339. DESCRIPTION: MISCELLANEOUS. AMOUNT: 132. DESCRIPTION: BANK FEES. AMOUNT: 610. DESCRIPTION: PENALTIES &amp; FEES. AMOUNT: 2,595. TOTAL TO FORM 990-EZ, LINE 16: 53,577.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc2125800001">
      <ExplanationTxt>THE FORM 990-EZ WAS REJECTED ON 11/13/25. PROMPT ACTION WAS TAKEN TO CONTACT THE IRS ON THE CLIENT'S BEHALF TO ADDRESS THE ISSUE. ON 11/24/25 A CASE WAS CREATED AND ESCALATED TO AN ANALYST, TRACKING #IM672347. THE IRS RESPONDED ON 2/9/26 TO RESOLVE THE ISSUE. AS SOON AS A RESOLUTION WAS PROVIDED THE RETURN WAS RESUBMITTED.WE RESPECTFULLY REQUEST THAT ANY LATE-FILING PENALTIES BE WAIVED BASED ON REASONABLE CAUSE.</ExplanationTxt>
    </ReasonableCauseExplanation>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
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