Civic Intelligence

New England Master Track Program

EIN 22-3170621 • 501(c)6 • Arundel, ME

Profile

Provide education for dentists needing master of the academy of general dentistry designation.

62 Proctor RoadArundel, ME 04046-7903

newenglandmastertrack.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

-2.1%

Higher net margin than 43% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

47th percentile

-3.1%

Faster asset growth than 47% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

96%

Faster revenue growth than 95% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$63,699

Down $2,028 (-3.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$63,699

Down $2,028 (-3.1%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin43rd percentile

Revenue

Up

$94,815

Up $46,493 (+96%) from 2023

Expenses

Down

$96,843

Down $16,984 (-15%) from 2023

Net Income

Up

-$2,028

Up $63,477 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $0Liabilities 2011: $02011Assets 2012: $0Liabilities 2012: $02012Assets 2013: $38,818Liabilities 2013: $02013Assets 2014: $60,749Liabilities 2014: $02014Assets 2015: $35,744Liabilities 2015: $02015Assets 2016: $81,543Liabilities 2016: $02016Assets 2017: $84,252Liabilities 2017: $02017Assets 2018: $109,279Liabilities 2018: $02018Assets 2019: $93,248Liabilities 2019: $02019Assets 2020: $111,529Liabilities 2020: $02020Assets 2023: $65,727Liabilities 2023: $0Net Assets 2023: $65,7272023Assets 2024: $63,699Liabilities 2024: $0Net Assets 2024: $63,6992024

Highlighted filing

2024

Assets$63,699
Liabilities$0
Net Assets$63,699
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2011: $97,163Expenses 2011: $70,997Net Income 2011: $26,1662011Revenue 2012: $83,435Expenses 2012: $78,572Net Income 2012: $4,8632012Revenue 2013: $66,600Expenses 2013: $27,663Net Income 2013: $38,9372013Revenue 2014: $86,023Expenses 2014: $64,112Net Income 2014: $21,9112014Revenue 2015: $65,520Expenses 2015: $90,525Net Income 2015: -$25,0052015Revenue 2016: $116,410Expenses 2016: $70,612Net Income 2016: $45,7982016Revenue 2017: $66,938Expenses 2017: $64,228Net Income 2017: $2,7102017Revenue 2018: $90,050Expenses 2018: $64,314Net Income 2018: $25,7362018Revenue 2019: $63,387Expenses 2019: $79,418Net Income 2019: -$16,0312019Revenue 2020: $44,650Expenses 2020: $16,417Net Income 2020: $28,2332020Revenue 2023: $48,322Expenses 2023: $113,827Net Income 2023: -$65,5052023Revenue 2024: $94,815Expenses 2024: $96,843Net Income 2024: -$2,0282024

Highlighted filing

2024

Revenue$94,815
Expenses$96,843
Net Income-$2,028
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$63,699
Liabilities
$0
Net assets
$63,699
Revenue
$94,815
Expenses
$96,843
Net income
-$2,028
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.95$0.97$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.48$1.14$0.66
2020Summary only. Only limited summary data is available for this year.$1.12$0.00$0.45$0.16$0.28
2019Summary only. Only limited summary data is available for this year.$0.93$0.00$0.63$0.79$0.16
2018Summary only. Only limited summary data is available for this year.$1.09$0.00$0.90$0.64$0.26
2017Summary only. Only limited summary data is available for this year.$0.84$0.00$0.67$0.64$0.03
2016Summary only. Only limited summary data is available for this year.$0.82$0.00$1.16$0.71$0.46
2015Summary only. Only limited summary data is available for this year.$0.36$0.00$0.66$0.91$0.25
2014Summary only. Only limited summary data is available for this year.$0.61$0.00$0.86$0.64$0.22
2013Summary only. Only limited summary data is available for this year.$0.39$0.00$0.67$0.28$0.39
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.83$0.79$0.05
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.97$0.71$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 10, 2026
Return Version
2024v5.5
Gross Receipts
$94,815
Mission and Program Overview

Mission

Provide education for dentists needing master of the academy of general dentistry designation.

Program Services

DescriptionGrantsExpenses
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.$94,815$96,842
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANDREW JANIGA DMD FAGDPresidentPT$0--
LUKE LIBBYVice PresidentPT$0--
TUSHIN SHAHTreasurerPT$0--
ALAYNA MENDERSecretary-$0--
BRIAN MAGUIREDirector-$0--
RICHARD DICKINSONDirector-$0--
SARITA PATELDirector-$0--
JASON GREENBAUMDirector-$0--
WESLEY MILLSDirector-$0--
Filing and Contact Details

Filer

Filer Name
New England Master Track Program
EIN
22-3170621
Phone
7242611034
Address
62 PROCTOR ROAD, ARUNDEL, ME 04046-7903

Signing Officer

Name
Tushin Shah
Title
Treasurer
Phone
7242611034
Signed
2026-02-10
Discuss with paid preparer
Yes

Preparer

Firm
Berry Talbot Royer
Address
SIX FUNDY ROAD, FALMOUTH, ME 04105
Preparer
Michael C Royer CPA Mst
Phone
2077813445
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: supplies. Amount: 738. Description: venue fees. Amount: 49,163. Description: dues & subscriptions. Amount: 339. Description: miscellaneous. Amount: 132. Description: bank fees. Amount: 610. Description: penalties & fees. Amount: 2,595. Total to form 990-ez, line 16: 53,577.”

Raw XML Appendix139 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TUSHIN SHAH
IRS990EZ/BooksInCareOfDetail/PhoneNum07242611034
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt062 PROCTOR ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ARUNDEL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0040467903
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt065727
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt063699
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-2028
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt043260
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt065727
IRS990EZ/Form990TotalAssetsGrp/EOYAmt063699
IRS990EZ/GrossReceiptsAmt094815
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt065727
IRS990EZ/NetAssetsOrFundBalancesEOYAmt063699
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt065727
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt063699
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt63.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt82.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANDREW JANIGA DMD FAGD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LUKE LIBBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TUSHIN SHAH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ALAYNA MENDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRIAN MAGUIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RICHARD DICKINSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SARITA PATEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JASON GREENBAUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8WESLEY MILLS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt053577
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE EDUCATION FOR DENTISTS NEEDING MASTER OF THE ACADEMY OF GENERAL DENTISTRY DESIGNATION.
IRS990EZ/PrintingPublicationsPostageAmt06
IRS990EZ/ProgramServiceRevenueAmt094815
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRESENTED 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt094815
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt096842
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt096843
IRS990EZ/TotalProgramServiceExpensesAmt096842
IRS990EZ/TotalRevenueAmt094815
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NEWENGLANDMASTERTRACK.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: SUPPLIES. AMOUNT: 738. DESCRIPTION: VENUE FEES. AMOUNT: 49,163. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 339. DESCRIPTION: MISCELLANEOUS. AMOUNT: 132. DESCRIPTION: BANK FEES. AMOUNT: 610. DESCRIPTION: PENALTIES & FEES. AMOUNT: 2,595. TOTAL TO FORM 990-EZ, LINE 16: 53,577.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
ReasonableCauseExplanation/ExplanationTxt0THE 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.
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TUSHIN SHAH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07242611034
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEW ENGLAND MASTER TRACK PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0NEWE
ReturnHeader/Filer/EIN0223170621
ReturnHeader/Filer/PhoneNum07242611034
ReturnHeader/Filer/USAddress/AddressLine1Txt062 PROCTOR ROAD
ReturnHeader/Filer/USAddress/CityNm0ARUNDEL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd0040467903
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010452193
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERRY TALBOT ROYER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0SIX FUNDY ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FALMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004105
ReturnHeader/PreparerPersonGrp/PhoneNum02077813445
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL C ROYER CPA MST
ReturnHeader/ReturnTs02026-02-11T13:33:07-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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