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Boston Street Railway Association

EIN 23-7013454 · Boston, MA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair57 out of 100GovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

Historic preservation and education

Income
$73,809
Spending
$108,133
Reserves
4.1 months of spending
Largest source of income
donations and private grants, 79%

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 57 out of 100. Higher than 27% of charities in its peer group (public benefit, under $250k).

  • Reserves

    20 of 35

    Spendable reserves would cover 4.1 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 47% of income.

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (7)
  1. $69,890 spent. HISTORIC STREETCAR RESTORATION: Carbody work and exterior painting are completed. Work focuses now on undercar systems such as brakes and propulsion. Funding permitting, we hope to finish the project within the next two years. Expenses include contract labor, parts, storage container rental, and freight.
  2. $12,460 spent. ROLL SIGN: Published 5 issues of our magazine "RollSign", totaling 96 pages. Each issue was mailed to over 600 members, subscribers, and complimentary recipients. Copies are also sold individually.
  3. $2,668 spent. LIBRARY: Rental of a room for our library collection, which includes historic photographs and archival material.
  4. $849 spent. MONTHLY MEETINGS: We held 12 monthly meetings online, using the Zoom platform. Each meeting includes a historical and/or educational presentation. Meetings are open to the public with no admission charge; total attendance was 1,029 persons, from 22 states, plus 1 Canadian province. Expenses include fees for use of the Zoom online meeting platform.
  5. $28 spent. EDUCATIONAL EXCURSIONS: From time to time the Association operates special trips using historic or modern transit equipment, often visiting historic sites or other places of interest. One such trip was operated near the end of the previous reporting period, with 136 seat reservations sold, and well over 100 people attending. (Income from that program was reported on last year's return.) Some monetary expenses were paid after the start of the current fiscal year.
  6. PUBLICATIONS: Our volunteer staff continued planning, research, and writing for books to be issued in future years. Only minimal expenses were incurred this year, and costs were not tracked separately.
  7. PUBLIC INQUIRIES: We respond to many historical inquiries from the public, including government agencies, the news media, and students. These inquiries are handled by our volunteer staff, and costs are not tracked separately.

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1969.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.