Community Land Trust of Palm Beach County
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
SEE SCHEDULE O.
- Income
- $1.4 million
- Spending
- $1.3 million
- Spent on programs
- 93%
- Reserves
- -135.6 months of spending
- Largest source of income
- fees for its services, 52%
- Employees
- 3
- Volunteers
- 18
- Highest pay
- $125,896, executive director
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 45 out of 100. Higher than 24% of charities in its peer group (housing, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 102% of what it owns.
Living within its means
15 of 15Income exceeded spending by 10% of income.
Income trend
15 of 15Income rose 24% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 70% of charities in its peer group (housing, $1m to $10m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, 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 (1)
- $1.2 million spent. THROUGH THE COMMITMENT OF ITS ALL-VOLUNTEER BOARD OF DIRECTORS, THE DEDICATION OF ITS STAFF, AND SUPPORT OF ITS MEMBERS, THE CLT OF PBCTC HAS BEEN ABLE TO ACCOMPLISH THE FOLLOWING IN FY 2024-25:LAKE WORTH BEACH CLT VILLAS PROJECT - CONSTRUCTION BEGAN ON LAKE WORTH BEACH CLT VILLAS, THE NEXT PHASE OF THE LAKE WORTH BEACH CLT COTTAGE HOMES INITIATIVE. THIS PHASE INCLUDES EIGHT (8) ATTACHED SINGLE-FAMILY HOMES, EACH WITH THREE BEDROOMS AND TWO BATHROOMS, LOCATED ON FOUR LOTS DONATED BY THE LAKE WORTH BEACH CRA. HOMES ARE SET-ASIDE FOR HOUSEHOLDS EARNING AT OR BELOW 80% OF THE AREA MEDIAN INCOME (AMI). THE PROJECT RECEIVED $1 MILLION IN FEDERAL HOME CHDO FUNDING AND $1.64 MILLION IN PALM BEACH COUNTY HOUSING BOND FINANCING.AFFORDABLE HOME SALES - SOLD FOUR (4) AFFORDABLE HOMES UNDER THE COMMUNITY LAND TRUST MODEL TO ELIGIBLE HOUSEHOLDS EARNING BELOW 100% OF THE AREA MEDIAN INCOME (AMI). THESE SALES EXPANDED ACCESS TO STABLE, PERMANENTLY AFFORDABLE HOMEOWNERSHIP OPPORTUNITIES FOR LOCAL WORKING FAMILIES.PROVIDED AND MAINTAINED 80 AFFORDABLE RENTAL UNITS AT DAVIS LANDINGS AND LA JOYA VILLAGES, SERVING HOUSEHOLDS WITH INCOMES RANGING FROM 30% TO 120% OF THE AREA MEDIAN INCOME (AMI). THESE DEVELOPMENTS CONTINUE TO OFFER HIGH-QUALITY, STABLE HOUSING OPTIONS FOR A DIVERSE RANGE OF WORKING FAMILIES IN PALM BEACH COUNTY.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2007.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.