Dakota Land Trust
Public records show a registered, tax-exempt organization in good standing.
What it says it does
DAKOTA LAND TRUST (DLT) IS A COMMUNITY-BASED ORGANIZATION ESTABLISHED TO CREATE AND PRESERVE A PERMANENT SUPPLY OF AFFORDABLE HOMES FOR HOUSEHOLDS OTHERWISE PRICED OUT OF THE MARKET IN THE COMMUNITIES OF WESTERN SD.
- Income
- $5,301
- Spending
- $19,202
- Spent on programs
- 14%
- Reserves
- -17.5 months of spending
- Largest source of income
- fees for its services, 100%
- Employees
- 0
- Volunteers
- 11
- Highest pay
- $97,853, executive di
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 94 out of 100. Higher than 80% of charities in its peer group (housing, under $250k).
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
0 of 5Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 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 (2)
- $2,752 spent. DAKOTA LAND TRUST CREATES OPPORTUNITIES AND FOSTERS STEWARDSHIP OF PERMANENTLY AFFORDABLE HOUSING FOR LOW-INCOME AND MODERATE-INCOME FAMILIES AND INDIVIDUALS. WE ARE DESIGNED TO PROVIDE VOLUNTARY ASSISTANCE FOR WORKING FAMILIES BY PROVIDING EQUITY FUNDING TO PERMANENTLY REDUCE THE COST OF HOMES FOR QUALIFIED HOMEBUYERS BY REMOVING THE LAND COST FROM THE PURCHASE PRICE. LIMITED-INCOME HOMEBUYERS WILL PURCHASE THEIR HOME AND RECEIVE A 99- YEAR GROUND LEASE TO THE LOT ON WHICH THEIR HOME SITS - A LEASE THAT IS ASSIGNABLE TO QUALIFIED HEIRS AND RENEWABLE FOR A SECOND 99- YEAR TERM. WE PLACE EQUITY LIMITATIONS INTO THE GROUND LEASE AGREEMENT THAT RESTRICT THE RESALE PRICE OF THE HOUSING IN ORDER TO MAINTAIN ITS LONG-TERM AFFORDABILITY - IN AN ATTEMPT TO BALANCE THE COMPETING GOALS OF PROVIDING A FAIR RETURN ON THE INITIAL OWNER'S HOUSING INVESTMENT, ON THE ONE HAND, WHILE ASSURING THAT THE HOUSING UNIT IS KEPT AFFORDABLE FOR THE NEXT BUYER WITHOUT REQUIRING ADDITIONAL SUBSIDY, ON THE OTHER. IN SO DOING, THE BENEFIT OF THE INVESTMENT OF PUBLIC AND PRIVATE DOLLARS NEEDED TO CREATE AFFORDABILITY IS PRESERVED FOR GENERATIONS TO COME. THROUGH THIS PROGRAM, THE QUALITY AND AFFORDABILITY OF HOUSING FOR FUTURE LOW- AND MODERATE-INCOME RESIDENTS OF THE COMMUNITIES OF WESTERN SOUTH DAKOTA IS PRESERVED. IN ADDITION, WE ADDRESS COMMUNITY DETERIORATION IN ECONOMICALLY DISADVANTAGED NEIGHBORHOODS BY PROMOTING THE DEVELOPMENT, REHABILITATION, AND MAINTENANCE OF DECENT HOUSING IN THESE NEIGHBORHOODS; BY PROMOTING ECONOMIC OPPORTUNITIES FOR LOW-INCOME RESIDENTS OF THESE NEIGHBORHOODS; BY MAKING LAND AVAILABLE FOR PROJECTS AND ACTIVITIES THAT IMPROVE THE QUALITY OF LIFE IN THESE NEIGHBORHOODS; BY ASSISTING RESIDENTS OF THESE NEIGHBORHOODS IN IMPROVING THE SAFETY AND WELL-BEING OF THEIR COMMUNITY; AND BY PROTECTING THE NATURAL ENVIRONMENT AND PROMOTING THE ECOLOGICALLY SOUND USE OF LAND AND NATURAL RESOURCES AND THE LONG-TERM HEALTH AND SAFETY OF THE COMMUNITIES OF WESTERN SOUTH DAKOTA. AT DECEMBER 31, 2025, DLT HOLDS 29 PROPERTIES. FAMILIES HAVE BEEN PLACED IN HOMES AND LAND LEASES ON 25 OF THESE PROPERTIES. INCOME FROM THESE LEASES IS CHARGED AT BELOW MARKET RATES. DAKOTA LAND TRUST CREATES OPPORTUNITIES AND FOSTERS STEWARDSHIP OF PERMANENTLY AFFORDABLE HOUSING FOR LOW-INCOME AND MODERATE-INCOME FAMILIES AND INDIVIDUALS. WE ARE DESIGNED TO PROVIDE VOLUNTARY ASSISTANCE FOR WORKING FAMILIES BY PROVIDING EQUITY FUNDING TO PERMANENTLY REDUCE THE COST OF HOMES FOR QUALIFIED HOMEBUYERS BY REMOVING THE LAND COST FROM THE PURCHASE PRICE. LIMITED-INCOME HOMEBUYERS WILL PURCHASE THEIR HOME AND RECEIVE A 99- YEAR GROUND LEASE TO THE LOT ON WHICH THEIR HOME SITS - A LEASE THAT IS ASSIGNABLE TO QUALIFIED HEIRS AND RENEWABLE FOR A SECOND 99- YEAR TERM. WE PLACE EQUITY LIMITATIONS INTO THE GROUND LEASE AGREEMENT THAT RESTRICT THE RESALE PRICE OF THE HOUSING IN ORDER TO MAINTAIN ITS LONG-TERM AFFORDABILITY - IN AN ATTEMPT TO BALANCE THE COMPETING GOALS OF PROVIDING A FAIR RETURN ON THE INITIAL OWNER'S HOUSING INVESTMENT, ON THE ONE HAND, WHILE ASSURING THAT THE HOUSING UNIT IS KEPT AFFORDABLE FOR THE NEXT BUYER WITHOUT REQUIRING ADDITIONAL SUBSIDY, ON THE OTHER. IN SO DOING, THE BENEFIT OF THE INVESTMENT OF PUBLIC AND PRIVATE DOLLARS NEEDED TO CREATE AFFORDABILITY IS PRESERVED FOR GENERATIONS TO COME. THROUGH THIS PROGRAM, THE QUALITY AND AFFORDABILITY OF HOUSING FOR FUTURE LOW- AND MODERATE-INCOME RESIDENTS OF THE COMMUNITIES OF WESTERN SOUTH DAKOTA IS PRESERVED. IN ADDITION, WE ADDRESS COMMUNITY DETERIORATION IN ECONOMICALLY DISADVANTAGED NEIGHBORHOODS BY PROMOTING THE DEVELOPMENT, REHABILITATION, AND MAINTENANCE OF DECENT HOUSING IN THESE NEIGHBORHOODS; BY PROMOTING ECONOMIC OPPORTUNITIES FOR LOW-INCOME RESIDENTS OF THESE NEIGHBORHOODS; BY MAKING LAND AVAILABLE FOR PROJECTS AND ACTIVITIES THAT IMPROVE THE QUALITY OF LIFE IN THESE NEIGHBORHOODS; BY ASSISTING RESIDENTS OF THESE NEIGHBORHOODS IN IMPROVING THE SAFETY AND WELL-BEING OF THEIR COMMUNITY; AND BY PROTECTING THE NATURAL ENVIRONMENT AND PROMOTING THE ECOLOGICALLY SOUND USE OF LAND AND NATURAL RESOURCES AND THE LONG-TERM HEALTH AND SAFETY OF THE COMMUNITIES OF WESTERN SOUTH DAKOTA. AT DECEMBER 31, 2025, DLT HOLDS 29 PROPERTIES. FAMILIES HAVE BEEN PLACED IN HOMES AND LAND LEASES ON 25 OF THESE PROPERTIES. INCOME FROM THESE LEASES IS CHARGED AT BELOW MARKET RATES.
- HILLS PARTNERSHIP MANAGES A 27-UNIT COMMUNITY IN DEADWOOD, SOUTH DAKOTA. THE COMMUNITY IS AN INCOME RESTRICTED PROPERTY FOR LOW INCOME HOUSEHOLDS AND IS CONTRACTED THROUGH A HOME PROGRAM THROUGH SOUTH DAKOTA HOUSING. THIS PROVIDES ADDITIONAL AFFORDABLE HOMES FOR THOSE WHO MAY OTHERWISE BE PRICED OUT OF THE MARKET. AS ONE OF TWO MEMBERS IN HILLS PARTNERSHIP, THE NET LOSSES FLOW THROUGH TO DAKOTA LAND TRUST.
Source: Form 990 for the year ending December 31, 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 November 6, 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 December 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 November 2009.
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 November 4, 2026.
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