Trust for Architectural Easements
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 47% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
The Trust will be a leading force in the preservation of America's architectural heritage. The Trust accepts donations of historic preservation easements to protect buildings.
- Income
- $189,152
- Spending
- $212,851
- Spent on programs
- 47%
- Reserves
- Over 10 years of spending
- Largest source of income
- investment income, 91%
- Employees
- 1
- Highest pay
- $77,891, president
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
Fair: 59 out of 100. Higher than 29% of charities in its peer group (arts and culture, under $250k).
Reserves
35 of 35Spendable reserves would cover more than ten years of spending.
Debt
20 of 20It owes 4% of what it owns.
Living within its means
4 of 15Spending exceeded income by 13% of income.
Income trend
0 of 15Income fell 26% on the year before.
Spending floor
0 of 1547% 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
Governance
Strong: 100 out of 100. Higher than 92% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 254 of 5 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.
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, 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 (1)
- $99,558 spent. Stewardship Program: The Trust inspects each of the properties on which it holds an easement at least once every other year, and compares the condition of the property to baseline photographs on file to ensure that the property is in compliance with the terms of the easement. In 2018, the Trust monitored the properties for which an easement was granted between 2001 and 2010. No easement donations were accepted between 2011 and 2017. One easement donation was accepted in 2018. In addition, the Trust reviews and responds to change requests from owners seeking the Trust's consent, as required by the terms of the easement, to make alterations to their properties. The Trust's decisions regarding alterations conform with the Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings. The Trust also tracks changes in ownership of easement-protected properties by reviewing land records and communicating regularly with property owners. Communications with potential buyers of easement-encumbered properties and their representatives reinforce the owner's obligations under the terms of the easement, as well as the Trust's rights and responsibilities vis a vis the properties. New owners are provided with a copy of the recorded easement, as well as information about the Trust's annual monitoring process and change request policies and procedures. Legal action is taken to defend the enforceability of the easements and to ensure compliance.
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
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 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 March 2001.
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.