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Western Michigan Society for Industrial Heritage

EIN 38-3615829 · Coopersville, MI

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PRESERVE, MAINTAIN, AND RESTORE HISTORIC RAILROAD EQUIPMENT TO PROVIDE LIVING-HISTORY TRAIN RIDES FOR PASSENGERS ABOARD THE HISTORIC RAILROAD EQUIPMENT.

Income
$552,267
Spending
$385,414
Spent on programs
68%
Reserves
6.8 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
32

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

Financial health

Strong: 93 out of 100. Higher than 78% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.8 months of spending.

  • Debt

    20 of 20

    It owes 8% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 30% of income.

  • Income trend

    15 of 15

    Income rose 12% on the year before.

  • Spending floor

    15 of 15

    68% of spending went to programs and raising each dollar of donations cost 5 cents.

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

Governance

Fair: 59 out of 100. Higher than 28% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no 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

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • 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

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 (3)
  1. $15,447 spent. THE SANTA TRAIN - ALL ABOARD THE SANTA TRAIN! OUR VINTAGE TRAIN HAS A SPECIAL SEAT RESERVED JUST FOR SANTA AND HIS ELVES AND ALL THE KIDS GET TO MEET HIM AND RECEIVA A SPECIAL GIFE FROM HIM. THIS IS ONE OF OUR MOST POLULAR RIDES AND YOU WON'T WANT TO MISS THIS OPPORTUNITY TO MEET SANTA AND TAKE PICTURES!
  2. $5,288 spent. THE PUMPKIN TRAIN - A WEST MICHIGAN FAMILY FALL TRADITION! ALWAYS A HIT WITH BOTH CHILDREN AND ADULTS, THE PUMPKIN TRAIL SELLS OUT QUICKLY SO GET YOUR TICKETS EARLY. WE ENCOURAGE THE KIDS (AND PARENTS) TO WEAR THEIR HALLOWEEN COSTUMES FOR SOME EXTRA FUN. THE FAMOUS PUMPKIN AND GOOFY SIDEKICKS WILL ENTERTAIN YOU WITH THEIR CRAZY ANTICS AND EACH CHILD MAY CHOSE A PUMPKIN FROM OUR PUMPKIN PATCH AT THE END OF THEIR RIDE.
  3. $5,403 spent. MURDER MYSTERY TRAIN: AN EVENING OF FUN AWAITS ALL WOULD-BE SLEUTHS AS THE CAST FROM LIONHEART PRODUCTIONS HAS YOU DUST OFF YOUR POODLE SKIRTS, BOBBY SOCKS AND LETTER SWEATERS, AND COME DRESSED FOR FUN, AS 2024'S MURDER MYSTERY THEME IS SET IN THE 1950'S!!!PRESENTED THROUGH MULTIPLE COACHES SIMULTANEOUSLY, DIFFERENT MEMBERS OF THE CAST WILL REVEAL HINTS SO THAT YOU CAN IDENTIFY "WHO DONE IT".

Source: Form 990 for the year ending December 31, 2024, 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 October 13, 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 October 13, 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 October 13, 2026.

  4. 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 October 13, 2026.

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

    Recognized by the IRS since June 2002.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.