Leland Jail Preservation Society

Nonprofit profile at a glance

EIN
825195158
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Leland, MI, USA
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$5,000
Expenses
$275
Assets
$234,825
Liabilities
$33,400

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Ross Satterwhite (President)

People named in this filing

  • Ross Satterwhite (President)
  • Kerry Satterwhite (Director)
  • Colin Satterwhite (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To preserve the historical jail located on Chandler Street in Leland MI for educational and other charitable purposes.

What it reported doing in 2025

Preservation of historical jail

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 94.5%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 853.91; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -8.1% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: 52.2% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.