- Revenue 2025
- $6,840
- Expenses 2025
- $31,224
Program services were 73.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- L21
- Classification
- 1200
- Street
- 335 GREEN RIVER RD
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2025
Mission
To own, lease, rent, manage, sell real property (through acquisition, rehabilitation, new construction, or otherwise) in order to make housing available at the lowest possible cost to low-income persons and families in Franklin County, Massachusetts.
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As a learning organization, FCCLT has given significant time to developing a regional collaborative of similar CLTs and other reinforcing affordable housing groups within the 3 county area - VALE. Valley Alliance for Land Equity (VALE) serves as a information and resource sharing group that seeks to increase the effectiveness of each of our missions through mutual support. FCCLT operates as the fiscal sponsor for VALE while this group-of-groups establishes internal protocols and continues to build external support. VALE's mission is to scale up the availability of permanently affordable, democratically-governed, shared-equity opportunities for land and housing in Franklin, Hampshire, and Hampden counties. We seek to meaningfully reduce the racialized wealth divide in Western Massachusetts and better meet individual and community needs. This collaborative is allowing FCCLT and other area CLTs to draw on the decades of expertise of the various member groups, build relationships with mission friendly developers and real estate designers, create channels for combined statewide housing initiatives, develop shared paperwork and administrative functions to reduce burden on isolated rural communities seeking to form local area CLTs, advertise the benefits of community owned property to our neighbors to make it part of the regular conversation of housing, and to find ways to be an entity that can say YES to donations of property with structures - which currently does not exist in the River Valley.
Expenses $19,187 · Grants $10,000 · Revenue $3,400
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FCCLT operations - regular internal maintenance, but also the first real estate project for our organization. Since June 2024 residents of Montague MA (town in Franklin County) have approached FCCLT along with Mount Grace Conservation Land Trust with the goal of acquiring beloved property in Montague with the potential purpose of aligning affordable housing with the project. FCCLT funds expended represent due diligence and legal fees toward this purpose.
Expenses $564 · Revenue $690
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The FCCLT board, in the course of developing our nascent organization, discovered that finding, maintaining, tracking and motivating volunteers to this difficult work is often times a key stumbling block toward mission fulfilment. A local group of activists in Greenfield MA (a city in Franklin County) decided to establish - Resilient Greenfield. The mission of Resilient Greenfield is to support existing organizations to foster collaboration and coordination, and possibly create new projects to meet the emerging needs of Greenfield and surrounding towns. This is done through the creation of a volunteer clearinghouse - setting up a digital platform for local non-profits and others to post their volunteer opportunities while being a platform for individuals and business to connect to see how best to fill those volunteer opportunities. FCCLT found this mission compelling and helpful for our needs. When Resilient Greenfield reached the stage of needing to purchase software and accept donations, FCCLT was approached and approved to operate as fiscal sponsor.
Expenses $3,116 · Revenue $2,750
As filed on the 2025 return.
Officers and directors · 2025
As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Judith Atkins
President
- Total calculated
- $0
- Hours/week
- 0.5
-
Martin Omasta
Treasurer
- Total calculated
- $0
- Hours/week
- 5
-
David Cohen
Clerk
- Total calculated
- $0
- Hours/week
- 0.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2025
- Revenue
- $6,840
- Expenses
- $31,224
- Contributions
- $6,840
- Grants paid
- $10,750
-
2024
- Revenue
- $133,349
- Expenses
- $53,513
- Contributions
- $133,349
- Grants paid
- $1,100
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2023
- Tax period
- 1 January 2023 to 31 December 2023
- Principal officer
-
Judith Atkins
- Mailing address
- 335 Green River RdGreenfield MA 01301
- Website
- www.fcclt.org
As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
Valley Alliance for Land Equity
$34,261
2024 VALE operations as described on Form 990
-
2025 To enable VCLT board participation & formation decisions to be engaged with and attended by individuals who do not have the capacity to solely donate their time freely. A stipend program was established with these monies to ensure all members of the community are able to have their wisdom included in the development of a local community land trust.
Grants received
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2024 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH AND HEALTHCARE CRISES
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2023 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH AND HEALTHCARE CRISES
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.