Nonprofit · EIN 23-7243300
MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC
Tax-exempt · ANDOVER, MA 01810
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $296,315 | $153,558 | $142,757 | $1,139,981 | $4,183 | $1,135,798 |
| August 31, 2024 | 990 | $626,677 | $128,871 | $497,806 | $984,259 | $132 | $984,127 |
| August 31, 2023 | 990-EZ | $161,150 | $134,928 | $26,222 | $459,183 | $22,942 | $436,241 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $160,409
- Membership dues
- $40,005
- Program service revenue
- $34,327
- Investment income
- $101,579
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $66,575
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,460
- Program services (functional)
- $140,792
- Management and general (functional)
- $12,766
Balance sheet and other
- Total assets, start of year
- $984,259
- Total assets, end of year
- $1,139,981
- Total liabilities, end of year
- $4,183
- Net assets, end of year
- $1,135,798
- Gross receipts
- $296,315
- Employees
- 0
- Volunteers
- 25
- Year formed
- 1972
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joanne Sexton | Director Trustee or director | 1 | $0 |
| Steven Butterworth | Director Trustee or director | 5 | $0 |
| W Thomas Chase | Director Trustee or director | 5 | $0 |
| Alan MacMillan Jr | Director Trustee or director | 2 | $0 |
| John W Ehrlich | Director Trustee or director | 2 | $0 |
| Robert S Popovac | Director Trustee or director | 4 | $0 |
| John Sacerdote | Director Trustee or director | 1 | $0 |
| Susan W Sample | Alternate Director Trustee or director | 1 | $0 |
| David W Brown | President Officer | 40 | $0 |
| Richard L Fralick | Vice President Officer | 10 | $0 |
| Charles W Jack | Treasurer Officer | 10 | $0 |
| Thomas J Humphrey | Clerk/Secretary Officer | 5 | $0 |
990 for the year ended August 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Crawford | Director Trustee or director | 2 | $0 |
| Steven Butterworth | Director Trustee or director | 2 | $0 |
| W Thomas Chase | Director Trustee or director | 2 | $0 |
| Alan MacMillan Jr | Director Trustee or director | 2 | $0 |
| John W Ehrlich | Director Trustee or director | 2 | $0 |
| Robert S Popovac | Director Trustee or director | 3 | $0 |
| John Sacerdote | Director Trustee or director | 2 | $0 |
| Susan W Sample | Alternate Director Trustee or director | 1 | $0 |
| David W Brown | President Officer | 40 | $0 |
| Richard L Fralick | Vice President Officer | 10 | $0 |
| Charles W Jack | Treasurer Officer | 10 | $0 |
| Thomas J Humphrey | Clerk/Secretary Officer | 5 | $0 |
990-EZ for the year ended August 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David W Brown | President/Director | 40 | $0 |
| Richard L Fralick | Vice President/Director | 10 | $0 |
| Charles W Jack | Treasurer/Director | 10 | $0 |
| William Crawford | Director | 2 | $0 |
| Thomas J Humphrey | Clerk/Secretary | 5 | $0 |
| Steven Butterworth | Director | 2 | $0 |
| W Thomas Chase | Director | 2 | $0 |
| John W Ehrlich | Director | 1 | $0 |
| Alan Macmilan Jr | Director | 2 | $0 |
| Loring M Lawrence | Alternate Director | 0.5 | $0 |
| Robert S Popovac | Director | 3 | $0 |
| Susan W Sample | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4245, ANDOVER, MA 01810-0814
- Principal officer (990 for 2024)
- Charles W Jack, 16 Robinhood Road, Natick, MA 01760
- Signed the 990
- Charles W Jack, Treasurer
- Phone
- (978) 470-2066
- Website
- www.massbayrre.org
- Return prepared by
- E L MANN PC
Mission
The corporation is organized exclusively for educational, charitable and scientific purposes, and in furtherance, but with out limitation, of those purposes shall (a) collect and preserve historical materials, data and equipment relating to railway transportation and make the same available to the public for inspection, analysis and research; (b) hold public discussion groups, forums, panels, lectures or other similar programs and issue newsletters, reports and other publications relating to the technical, economic and historic aspects of railway transportation; (c) conduct railroad field trips of every name and nature on railroads and to sites of significance in the development and use of railway transportation; and (d) conduct other related activities for the promotion of public interest in, and understanding of, railways as a means of passenger and freight transportation.
Program accomplishments
- Chartered train excursions to sites of railroad hisotrical & operating interest. Passengers received booklets detailing the routes, history, geography & operations.Expenses $42,510 · revenue $34,327
- Published 10 issues of newsletter (average size 38 pages) detailing railroad news, features, historical informaton adn listings of upcoming events.Expenses $31,707
- Grants totaling $65,000 (no contribution exceeds $5,000) were made to support the work to preserve historical railroad structures and equipment. Mass Bay RRE volunteers (show crew) participated in railroad-themed shows or events, distributing literature and educating the public about railroads operating around New England in this fiscal year.Expenses $66,575 · grants $66,575
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 23-7243300
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,139,981
- Income (IRS master file)
- $296,315
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $296,315 | $153,558 | $1,139,981 | XML |
| 990 | August 2024 | $626,677 | $128,871 | $984,259 | XML |
| 990-EZ | August 2023 | $161,150 | $134,928 | $459,183 | XML |
| 990-EZ | August 2022 | – | – | – | IRS |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-EZ | August 2020 | – | – | – | IRS |
| 990-EZ | August 2019 | – | – | – | IRS |
| 990-EZ | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7243300).
Questions about MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC
- What is the EIN of MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC?
- The employer identification number (EIN) of MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC is 23-7243300.
- Is MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC?
- The 990 for the year ended August 31, 2025 names Charles W Jack.
- Who are the officers and directors of MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC?
- The 990 for the year ended August 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does MASSACHUSETTS BAY RAILROAD ENTHUSIASTS INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $296,315, expenses of $153,558 and total assets of $1,139,981 at year end.
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