Nonprofit · EIN 85-1988657
NORTH STAR REVIEW BOARD
Tax-exempt · FREEPORT, ME 04032
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $440,300 | $269,290 | $171,010 | $466,746 | $0 | $466,746 |
| December 31, 2024 | 990-EZ | $165,576 | $75,875 | $89,701 | $260,966 | – | $185,091 |
| December 31, 2023 | 990-EZ | $110,700 | $53,385 | $57,315 | $95,390 | $0 | $95,390 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $440,300
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $163,803
- Salaries, compensation and benefits (total)
- $218,556
- Professional fundraising fees
- $0
- Accounting fees
- $4,261
- Travel
- $1,896
- Program services (functional)
- $165,817
- Management and general (functional)
- $103,473
Balance sheet and other
- Total assets, start of year
- $294,795
- Total assets, end of year
- $466,746
- Total liabilities, end of year
- $0
- Net assets, end of year
- $466,746
- Land, buildings and equipment
- $2,748
- Gross receipts
- $440,300
- Employees
- 3
- Volunteers
- 20
- Year formed
- 2021
- State of legal domicile
- ME
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephen Rosenfeld | Executive Director Officer, Highest-paid employee | 35 | $79,077 |
| Patricia Seymour | IRB Manager Key employee | 35 | $69,261 |
| Anna Camilla Rosenfeld | Operations Specialist Key employee | 40 | $54,446 |
| Barbara Bierer | Board Member Institutional trustee | 0.5 | $0 |
| Ross Hickey | Board Member Institutional trustee | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patricia Seymour | Review Board Manager | 35 | $27,308 |
| Stephen Rosenfeld | President, Board of Directors & Executive Director | 35 | $27,308 |
| Ross Hickey | Treasurer, Board of Directors | 0.5 | $0 |
| Barbara Bierer | Secretary, Board of Directors | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephen Rosenfeld | President, Board of Directors & Executive Director | 20 | $19,000 |
| Patricia Seymour | Review Board Manager | 20 | $19,000 |
| Ross Hickey | Treasurer, Board of Directors | 0.1 | $0 |
| Barbara Bierer | Secretary, Board of Directors | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 9 CORTLAND RD, FREEPORT, ME 04032-6482
- Mailing address (990-N for 2022)
- 9 Cortland Road, Freeport ME 04032
- Principal officer (990 for 2025)
- Stephen Rosenfeld, 9 Cortland Road, Freeport, ME 04032
- Principal officer (990-N for 2022)
- Stephen Rosenfeld, 9 Cortland Road, Freeport ME 04032
- Signed the 990
- Stephen Rosenfeld, Executive Director
- Phone
- (360) 561-4758
- Website
- https://learningirb.org
Mission
To protect the rights and welfare of human participants in research, and to educate the research community on the protection of those rights.
Program accomplishments
- North Star Review Board serves as an Institutional Review Board, reviewing research (both biomedical and social/behavioral (under the standards established by the "Common Rule" at 45 CFR 46 or the FDA regulations at 21 CFR 50 and 56). This is our only program service. In 2025, we provided initial reviews for 101 new research studies, and provided 833 review for approved studies (e.g., review of changes to the study, its informed consent forms, or recruitment materials). 65% of the studies we have reviewed have focused on rare diseases, and 77% of the research reviewed was funded by nonprofit organizations or government grants.Expenses $269,291
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-1988657
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Medical research (H19)
- Assets (IRS master file)
- $466,746
- Income (IRS master file)
- $440,300
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $440,300 | $269,290 | $466,746 | XML |
| 990-EZ | December 2024 | $165,576 | $75,875 | $260,966 | XML |
| 990-EZ | December 2023 | $110,700 | $53,385 | $95,390 | XML |
| 990-N for 2022 Officer: Stephen Rosenfeld | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-1988657).
Questions about NORTH STAR REVIEW BOARD
- What is the EIN of NORTH STAR REVIEW BOARD?
- The employer identification number (EIN) of NORTH STAR REVIEW BOARD is 85-1988657.
- Is NORTH STAR REVIEW BOARD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to NORTH STAR REVIEW BOARD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH STAR REVIEW BOARD 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 NORTH STAR REVIEW BOARD due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH STAR REVIEW BOARD last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of NORTH STAR REVIEW BOARD?
- The 990 for the year ended December 31, 2025 names Stephen Rosenfeld.
- Who are the officers and directors of NORTH STAR REVIEW BOARD?
- The 990 for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $79,077 (Stephen Rosenfeld, Executive Director).
- How much revenue does NORTH STAR REVIEW BOARD have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $440,300, expenses of $269,290 and total assets of $466,746 at year end.
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