TRANSYLVANIA COUNTY COMMUNITY LAND TRUST INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: TRANSYLVANIA COUNTY COMMUNITY LAND TRUST INC (EIN 26-4662019)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-06-10
IRS object ID: 202641629349300729
Schema version: 2025v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-06-10T15:41:58-06:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Claudia Hawkins CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 977	AddressLine1Txt
City	Brevard	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28712	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	264662019	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Transylvania County Community Land Trust Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% William Carrington	InCareOfNm
Business Name Control	TRAN	BusinessNameControlTxt
Phone	8285532864	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 91	AddressLine1Txt
City	Brevard	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28712	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WILLIAM CARRINGTON	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	8285532864	PhoneNum
Signature	2026-06-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CLAUDIA HAWKINS	PreparerPersonNm
PTIN	P01381549	PTIN
Phone	8288855977	PhoneNum
Preparation	2026-06-10	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Transylvania Housing Trust	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Claudia Hawkins	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 91	AddressLine1Txt
City	Brevard	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28712	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$756,323	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.tcclt.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2009	FormationYr
Legal Domicile State	NC	LegalDomicileStateCd
Activity Or Mission	To provide affordable housing and housing opportunites for current and future Transylvania County community members, with particular focus on housing for those households at 80-120% of area median income.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,000	PYContributionsGrantsAmt
CY Contributions Grants	$751,339	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$4,984	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,000	PYTotalRevenueAmt
CY Total Revenue	$756,323	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$275	CYTotalFundraisingExpenseAmt
PY Other Expenses	$117	PYOtherExpensesAmt
CY Other Expenses	$7,314	CYOtherExpensesAmt
PY Total Expenses	$117	PYTotalExpensesAmt
CY Total Expenses	$7,314	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,883	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$749,009	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,560	TotalAssetsBOYAmt
Total Assets EOY	$756,569	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,560	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$756,569	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	To provide affordable housing and housing opportunites for current and future Transylvania County community members, with particular focus on housing for those households at 80-120% of area median income.	MissionDesc
Significant New Program Srvc	Yes (true)	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$5,447	ExpenseAmt
Revenue	$5,447	RevenueAmt
Desc	In 2025 we started building three houses to rent to Transylvania County school teachers at an affordable rental price. This will serve three teacher households and assist the school system to recruit and retain new teachers.	Desc
Total Program Service Expenses	$5,447	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	William Carrington	PersonNm
Phone	8285532864	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 91	AddressLine1Txt
City	Brevard	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28712	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Mark Burrows
Trustee	10.00	0.00	Yes (X)	$0	$0	$0
William Carrington
Treasurer	20.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Susan Ellinger
Trustee	10.00	0.00	Yes (X)	$0	$0	$0
Sheryl Fortune
Vice-Chair	20.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Claudia Hawkins
Chair Secretary	20.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
Alan Winchester
Trustee	20.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$751,339	AllOtherContributionsAmt
Total Contributions	$751,339	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,984	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,984	RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$756,323	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,984	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$602	TotalAmt
Program Services	$160	ProgramServicesAmt
Management And General	$442	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,412	TotalAmt
Program Services	$4,617	ProgramServicesAmt
Management And General	$795	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt	Program ServicesProgramServicesAmt
Office Supplies	$113	$113
Postage	$192	$192
Meals	$275		$275
Property Taxes	$240			$240

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$480	TotalAmt
Program Services	$430	ProgramServicesAmt
Management And General	$50	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,314	TotalAmt
Program Services	$5,447	ProgramServicesAmt
Management And General	$1,592	ManagementAndGeneralAmt
Fundraising	$275	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$7,560	BOYAmt
EOY	$75,951	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$179,984	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$500,634	LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$500,634	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,560	BOYAmt
EOY	$756,569	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$7,560	BOYAmt
EOY	$756,569	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,560	BOYAmt
EOY	$756,569	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,560	BOYAmt
EOY	$756,569	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$749,009	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$2,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$751,339	CurrentTaxYearAmt
Total	$753,339	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$2,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$751,339	CurrentTaxYearAmt
Total	$753,339	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$489,866	SubstantialContributorsTotAmt
Public Support Total170	$263,473	PublicSupportTotal170Amt
Total Support	$753,339	TotalSupportAmt
Public Support CY170	0.34970	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$30,000	OtherCostOrOtherBasisAmt
Book Value	$30,000	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$470,634	OtherCostOrOtherBasisAmt
Book Value	$470,634	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$500,634	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	Prior to filing the Form 990 a copy is distributed to all board members for their review.
Governing documents etc available to public Part VI line 19	The organization makes a copy of its Form 990 available upon written request.
Significant program services not listed on prior year return Part III line 2	In 2025 the organization began a project to build three rental homes on property adjacent to Rosman High/Middle School to rent to teachers at an affordable monthly rent.
Part VI response or note to any other line in Part VI	The organization did not have a formal conflict of interest policy, whistleblower policy or record retention/destruction policy as of 12/31/25, but is in the process of developing these policies and these policies will be in place before 12/31/26. Although there is not a conflict of interest policy, the board members are aware of their responsibility to identify any potential conflicts.