Boston & Maine Railroad Historical Society Inc
Nonprofit profile at a glance
- EIN
- 237282091
- IRS 990-EZ coverage
- 2020–2025
- Forms available
- Form 990-EZ 2025, Form 990-T 2025
- Location
- Lowell, MA, USA
- Phone
- 9784586032
- Rating
- 65
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Historical Societies & Historic Preservation
Reported finances
- Revenue
- $64,270
- Expenses
- $60,223
- Assets
- $254,194
- Liabilities
- $89
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- RICK KFOURY (PRESIDENT)
- PAUL KOSCIOLEK (VICE PRESIDENT)
People named in this filing
- RICK KFOURY (PRESIDENT)
- PAUL KOSCIOLEK (VICE PRESIDENT)
- PAUL KOSCIOLEK (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Historical preservation
What it reported doing in 2025
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
Operating model
- Revenue model
- Membership-supported. 72% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 82
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.8%; rating input score 48
- Program expense ratio: 51%; rating input score 51
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 6.3%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 4.22; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 5% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 1.8% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 47.8% of revenue deployed · 51% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $31K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- Review — Sustainability: Operating margin scored 55/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.