Civic Intelligence

Klamath Lake Land Trust

EIN 27-2927649 • 501(c)3 • Klamath Falls, OR

Profile

Klamath Lake Land Trust is dedicated to the conservation and restoration of natural lands in Klamath and Lake Counties

PO Box 5142Klamath Falls, OR 97601

www.klamathlakelandtrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

100th percentile

151%

Higher net margin than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Assets

Down

$0

Down $912,945 (-100%) from 2022

Liabilities

Down

$0

Down $387,405 (-100%) from 2022

Net Assets

Down

$0

Down $525,540 (-100%) from 2022

Revenue

Down

-$291,228

Down $428,614 (-312%) from 2022

Expenses

Up

$148,774

Up $19,691 (+15%) from 2022

Net Income

Down

-$440,002

Down $448,305 (-5399%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2012: $605,827Liabilities 2012: $199,745Net Assets 2012: $406,0812012Assets 2013: $541,296Liabilities 2013: $196,018Net Assets 2013: $345,2782013Assets 2015: $525,243Liabilities 2015: $187,872Net Assets 2015: $337,3712015Assets 2016: $524,880Liabilities 2016: $196,851Net Assets 2016: $328,0292016Assets 2018: $571,471Liabilities 2018: $153,811Net Assets 2018: $417,6602018Assets 2019: $802,181Liabilities 2019: $389,310Net Assets 2019: $412,8712019Assets 2020: $857,224Liabilities 2020: $382,336Net Assets 2020: $474,8882020Assets 2021: $916,092Liabilities 2021: $399,072Net Assets 2021: $517,0202021Assets 2022: $912,945Liabilities 2022: $387,405Net Assets 2022: $525,5402022Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200K-$400K-$600KExpenses 2012: $122,4552012Revenue 2013: $98,160Expenses 2013: $158,963Net Income 2013: -$60,8032013Revenue 2015: $144,663Expenses 2015: $125,417Net Income 2015: $19,2462015Revenue 2016: $189,184Expenses 2016: $198,526Net Income 2016: -$9,3422016Revenue 2018: $252,294Expenses 2018: $207,465Net Income 2018: $44,8292018Revenue 2019: $260,045Expenses 2019: $262,894Net Income 2019: -$2,8492019Revenue 2020: $134,528Expenses 2020: $72,651Net Income 2020: $61,8772020Revenue 2021: $119,686Expenses 2021: $91,878Net Income 2021: $27,8082021Revenue 2022: $137,386Expenses 2022: $129,083Net Income 2022: $8,3032022Revenue 2024: -$291,228Expenses 2024: $148,774Net Income 2024: -$440,0022024

Highlighted filing

2024

Revenue-$291,228
Expenses$148,774
Net Income-$440,002

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$456,171
Mission and Program Overview

Mission

Kllts mission is to advocate for the conservation of south central oregons forests wetlands deserts and watersheds

Our mission is dedication to preserving the natural legacy of the upper klamath basin by providing public access to land and waterways, restoring & enhancing babitat for native flora and fauna and educating on how to incorporate best practices to help protect the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$760,489$0▼ $760,489
Cash and Non-Interest-Bearing Accounts$49,826$0▼ $49,826
Savings and Temporary Cash Investments$500$0▼ $500
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$810,815$0▼ $810,815
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$368,140--
Accounts Payable and Accrued Expenses$2,673--
Total Liabilities$370,813$0▼ $370,813
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$440,002$0▼ $440,002
Total Net Assets Fund Balance$440,002$0▼ $440,002
Total Liabilities and Net Assets / Fund Balance$810,815$0▼ $810,815
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dawn HaightExecutive DirectorPT$10,173$853$11,026

Board Members and Trustees

NameTitle
Megan SkinnerPresident
Kelley Thomas DelpitVice President
Anne WennerBoard Member
Dallas SwansonBoard Member
Danielle HerefordBoard Member
Ed ContrerasBoard Member
Eve CostelloBoard Member
Susana GahringerSecretary
Rafael SantiagoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,113
Program Service Revenue
$0
Investment Income
$-297,341
Other Revenue
$0
All Other Contributions
$6,113
Change in Net Assets
$-440,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,714
Salaries, Compensation, and Employee Benefits$11,060
Total Fundraising Expense$3,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$98,290--$98,290
Interest$33,384--$33,384
Current Officers, Directors, Trustees, and Key Employees$3,675$3,675$3,675$11,025
Fees for Services Accounting-$3,778-$3,778
Depreciation Depletion$1,870--$1,870
Office Expenses$392--$392
Payroll Taxes$12$12$11$35
Total Functional Expenses$137,623$7,465$3,686$148,774
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the tax return was provided to all board members attending the board meeting before it was filed.

Form 990, Part VI, Section B, Line 12C

All board members have read and signed our conflict of interest policy. If the board determines a member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action as is set by corporate policy by the board of directors.

Form 990, Part VI, Section C, Line 19

Our governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Klamath Lake Land Trust
EIN
27-2927649
Phone
5418841053
Address
PO BOX 5142, KLAMATH FALLS, OR 97601

Signing Officer

Name
Kelley Delpit
Title
Vice President
Phone
5418841053
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelley Delpit
Formed
2010
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Molatore Scroggin Peterson & Co Llp
Address
824 PINE STREET, KLAMATH FALLS, OR 97601
Preparer
Gerrin Degroot CPA
Phone
5418844164
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IRS990ScheduleA/PublicSupportTotal170Amt0104137
IRS990ScheduleA/SubstantialContributorsTotAmt0354030
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06113
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt045712
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0134530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0134451
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0458167
IRS990ScheduleA/TotalSupportAmt0459625
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1TRUCK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2LAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0KLAMATH WATERSHED PARTNERSHIP
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1THE WETLANDS TRUST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2KLMATH BASIN HOLDINGS LLC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02025-03-13
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12024-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22024-03-19
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0931215213
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1262931343
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2990717955
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt034825
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt111220
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt2448755
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2NATURAL RESOURCES HOLDING LLC COMPANY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1COST LESS DEPRECIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2FMV AND THEN REDUCED FOR AGREEMENT TO HOLD THE LAND PER TERM. THE FMV HAS BEEN GREATLY REDUCED FROM ORIGINAL PURCHASE PRICE DUE TO A COURT DECISION IN 2012 TO AWARD PRIORITY WATER RIGHTS TO THE TRIBES RESULTING IN A LOSS OF WATER ACCESS TO THE DREWS PROPERTY WHICH CAUSED THE VALUE TO DROP CONSIDERABLY.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0205 RIVERSIDE DR SUITE C
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt14729 STATE ROUTE 414
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt2PO BOX 5027
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0KLAMATH FALLS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1BURDETT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2LARKSPUR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1NY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd097601
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd114818
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd294977
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX RETURN WAS PROVIDED TO ALL BOARD MEMBERS ATTENDING THE BOARD MEETING BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS HAVE READ AND SIGNED OUR CONFLICT OF INTEREST POLICY. IF THE BOARD DETERMINES A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION AS IS SET BY CORPORATE POLICY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUR GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0810815
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0810815
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06113
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03686
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07465
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137623
IRS990/TotalFunctionalExpensesGrp/TotalAmt0148774
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0370813
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0370813
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0440002
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt0853
IRS990/TotalProgramServiceExpensesAmt0137623
IRS990/TotalReportableCompFromOrgAmt010173
IRS990/TotalRevenueGrp/ExclusionAmt0-297341
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-291228
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0810815
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0368140
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5142
IRS990/USAddress/CityNm0KLAMATH FALLS
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097601
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0KLAMATHLAKELANDTRUST.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLEY DELPIT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05418841053
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KLAMATH LAKE LAND TRUST
ReturnHeader/Filer/BusinessNameControlTxt0KLAM
ReturnHeader/Filer/EIN0272927649
ReturnHeader/Filer/PhoneNum05418841053
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5142
ReturnHeader/Filer/USAddress/CityNm0KLAMATH FALLS

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