Passes our checks

Underground Railroad Society of Cass County

EIN 30-0574281 · Vandalia, MI

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

What it says it does

HISTORIC RESEARCH, EDUCATION AND RESTORATION.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 36 out of 100. Higher than 11% of charities in its peer group (arts and culture, under $250k).

Reserves
0 of 35
Spendable reserves are negative: it owes or has committed more than it holds.
Debt
16 of 20
It owes 22% of what it owns.
Living within its means
0 of 15
Spending exceeded income by 48% of income.
Income trend
5 of 15
Income fell 16% on the year before.
Spending floor
15 of 15
89% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 69 out of 100. Higher than 62% of charities in its peer group (arts and culture, under $250k).

Independent board
25 of 25
7 of 7 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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

Programs described in its return (3)

$161,751 spent. RESEARCH THE HISTORY OF THE UNDERGROUND RAILROAD (UGRR) IN CASS COUNTY -- MADE A DOCUMENTARY "YOUNG'S PRAIRIE-UNDERGROUND RAILROAD IN CASS COUNTY, MICHIGAN" WHICH IS AVAILABLE FOR VIEWING ON YOUTUBE AND OUR WEBSITE. RESEARCHED BROWNSVILLE SCHOOL #1 WHICH WAS THE FIRST AND LONGEST INTEGRATED PUBLIC SCHOOL IN MICHIGAN, AND PERHAPS IN THE COUNTRY. HONORED BY HISTORICAL SOCIETY OF MICHIGAN AS "BEST LOCAL SOCIETY."
EDUCATE THE PUBLIC ABOUT CASS COUNTY AND THE UNDERGROUND RAILROAD. --HOSTED UGRR WAX MUSEUM IN THE SPRING, CHRISTMAS AT THE BONINE HOUSE ATTRACTED HUNDREDS OF VISITORS, PUBLIC/PRIVATE TOURS OF THE BONINE HOUSE, CARRIAGE HOUSE, BOGUE HOUSE AND BROWNSVILLE SCHOOL IN JUNE THROUGH SEPTEMBER. MANY SCHOOL GROUPS AND ORGANIZATIONS, WITH STUDENTS AND VISITORS OF ALL AGES, TOUR OUR BUILDINGS. UGRR SELF GUIDED 20 SITE DRIVING TOUR IS AVAILABLE ALL YEAR AND OUR WEBSITE WWW.URSCC.ORG REACHES THE WORLD.
RESTORATION OF UGRR BUILDINGS --ADDED EAST PORCH TO BONINE HOUSE. ADDED DISPLAYS IN CARRIAGE HOUSE AND RESTORED EIGHT WINDOWS. RESTORED THE FLOOR IN "HANNAH'S PARLOR." REBUILT THE FOUNDATION AT BROWNSVILLE SCHOOL.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2010.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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.

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