Amherst Community Land Trust Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
To acquire and steward land in Amherst, Massachusetts for the purposes of providing affordable home ownership opportunities and to combat the deterioration of neighborhoods.
- Income
- $204,021
- Spending
- $109,611
- Spent on programs
- 97%
- Reserves
- -68.9 months of spending
- Largest source of income
- government grants, 76%
- Employees
- 0
- Volunteers
- 15
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: 65 out of 100. Higher than 70% of charities in its peer group (housing, under $250k).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 46% of income.
Income trend
15 of 15Income rose 410% on the year before.
Spending floor
15 of 1597% 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
Fair: 50 out of 100. Higher than 13% of charities in its peer group (housing, under $250k).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, 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)
- $6,498 spent. Stewardship of previously acquired land held in trust for the purpose of providing opportunities for affordable home ownership. Seven families currently own homes on land trust land. The land trust is establishing a maintenance and repair fund that will be used to assist resident homeowners in the upkeep of their property.
- $99,000 spent. Purchase of land to be held in trust for the purpose of providing affordable home ownership. The land trust used a (Massachusetts) Community Preservation Act grant to partner with a first-time homebuyer to add a home to the land trust portfolio. The land trust subsidized the homebuyer's purchase of the home in exchange for title to the land itself, while the homebuyer will own the house and other improvements on the land. The homes will be perpetually affordable for low income people through a 99-year ground lease with resale restrictions.
- $530 spent. Acquisition of donated property to be held in trust for the purpose of providing affordable home ownership. The community land trust provides property owners an opportunity to permanently preserve the affordability of their homes by receiving some or all of the value of the property as a donation to the organization at the time of transfer of the property from one homeowner to the next. The homes will be kept affordable for low-income people through a 99-year ground lease with resale restrictions.
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 2024.
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 August 2014.
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.