Civic Intelligence

Lower Nehalem Community Trust

EIN 74-3052925 • 501(c)3 • Manzanita, OR

Profile

The lower nehalem community trust preserves land and nurtures conservation values in partnership with an engaged community in the nehalem region of the oregon coast.

PO Box 496Manzanita, OR 97130

www.nehalemtrust.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.01x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

36th percentile

0.08x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

60th percentile

9.2%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

31st percentile

$77,520

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

46th percentile

3.0%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

44%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$5,484,907

Up $157,996 (+3.0%) from 2024

Liabilities

Down

$38,802

Down $13,843 (-26%) from 2024

Net Assets

Up

$5,446,105

Up $171,839 (+3.3%) from 2024

Operations
Liabilities / Revenue36th percentileNet Margin60th percentile

Revenue

Up

$471,823

Up $143,290 (+44%) from 2024

Expenses

Up

$428,385

Up $90,428 (+27%) from 2024

Net Income

Up

$43,438

Up $52,862 (+561%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,734,368Liabilities 2011: $1,841Net Assets 2011: $2,732,5272011Assets 2012: $2,816,622Liabilities 2012: $30,507Net Assets 2012: $2,786,1152012Assets 2013: $2,834,331Liabilities 2013: $7,736Net Assets 2013: $2,826,5952013Assets 2014: $2,773,621Liabilities 2014: $8,977Net Assets 2014: $2,764,6442014Assets 2016: $3,044,923Liabilities 2016: $33,835Net Assets 2016: $3,011,0882016Assets 2017: $3,884,506Liabilities 2017: $41,525Net Assets 2017: $3,842,9812017Assets 2018: $3,962,525Liabilities 2018: $53,566Net Assets 2018: $3,908,9592018Assets 2019: $4,426,232Liabilities 2019: $76,416Net Assets 2019: $4,349,8162019Assets 2020: $4,649,153Liabilities 2020: $84,389Net Assets 2020: $4,564,7642020Assets 2021: $5,080,090Liabilities 2021: $106,744Net Assets 2021: $4,973,3462021Assets 2022: $5,252,840Liabilities 2022: $18,278Net Assets 2022: $5,234,5622022Assets 2023: $5,236,534Liabilities 2023: $18,226Net Assets 2023: $5,218,3082023Assets 2024: $5,326,911Liabilities 2024: $52,645Net Assets 2024: $5,274,2662024Assets 2025: $5,484,907Liabilities 2025: $38,802Net Assets 2025: $5,446,1052025

Highlighted filing

2025

Assets$5,484,907
Liabilities$38,802
Net Assets$5,446,105
Open 2025 Filing

Operations Trend

Revenue Growth82nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $850,965Expenses 2011: $84,015Net Income 2011: $766,9502011Expenses 2012: $111,3052012Expenses 2013: $149,6972013Revenue 2014: $167,562Expenses 2014: $229,514Net Income 2014: -$61,9522014Revenue 2016: $171,715Expenses 2016: $256,467Net Income 2016: -$84,7522016Revenue 2017: $1,002,792Expenses 2017: $171,591Net Income 2017: $831,2012017Revenue 2018: $219,565Expenses 2018: $157,908Net Income 2018: $61,6572018Revenue 2019: $595,179Expenses 2019: $157,542Net Income 2019: $437,6372019Revenue 2020: $355,875Expenses 2020: $145,284Net Income 2020: $210,5912020Revenue 2021: $563,554Expenses 2021: $179,013Net Income 2021: $384,5412021Revenue 2022: $492,005Expenses 2022: $201,742Net Income 2022: $290,2632022Revenue 2023: $244,499Expenses 2023: $284,825Net Income 2023: -$40,3262023Revenue 2024: $328,533Expenses 2024: $337,957Net Income 2024: -$9,4242024Revenue 2025: $471,823Expenses 2025: $428,385Net Income 2025: $43,4382025

Highlighted filing

2025

Revenue$471,823
Expenses$428,385
Net Income$43,438
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,484,907
Liabilities
$38,802
Net assets
$5,446,105
Revenue
$471,823
Expenses
$428,385
Net income
$43,438
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.48$0.04$5.45$0.47$0.43$0.04
2024Detailed filing. Detailed filing data is available for this year.$5.33$0.05$5.27$0.33$0.34$0.01
2023Detailed filing. Detailed filing data is available for this year.$5.24$0.02$5.22$0.24$0.28$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.25$0.02$5.23$0.49$0.20$0.29
2021Detailed filing. Detailed filing data is available for this year.$5.08$0.11$4.97$0.56$0.18$0.38
2020Detailed filing. Detailed filing data is available for this year.$4.65$0.08$4.56$0.36$0.15$0.21
2019Detailed filing. Detailed filing data is available for this year.$4.43$0.08$4.35$0.60$0.16$0.44
2018Detailed filing. Detailed filing data is available for this year.$3.96$0.05$3.91$0.22$0.16$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.88$0.04$3.84$1.00$0.17$0.83
2016Detailed filing. Detailed filing data is available for this year.$3.04$0.03$3.01$0.17$0.26$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.77$0.01$2.76$0.17$0.23$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.01$2.83$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.03$2.79$0.11
2011Summary only. Only limited summary data is available for this year.$2.73$0.00$2.73$0.85$0.08$0.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 5, 2026
Return Version
2024v5.2
Gross Receipts
$486,805
Mission and Program Overview

Mission

The lower nehalem community trust preserves land and nurtures conservation values in partnership with an engaged community in the nehalem region of the oregon coast.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,110,916$4,236,878▲ $125,962
Investments in Publicly Traded Securities$1,063,801$1,074,673▲ $10,872
Cash and Non-Interest-Bearing Accounts$68,012$104,964▲ $36,952
Pledges and Grants Receivable$26,000$29,650▲ $3,650
Prepaid Expenses and Deferred Charges$5,654$5,654→ $0
Savings and Temporary Cash Investments$14,322$2,807▼ $11,515
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,326,911$5,484,907▲ $157,996
Other Assets Total$38,206$30,281▼ $7,925
Liabilities
Other Liabilities$38,206$25,281▼ $12,925
Accounts Payable and Accrued Expenses$12,669$13,521▲ $852
Deferred Revenue$1,770--
Total Liabilities$52,645$38,802▼ $13,843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,203,739$5,385,876▲ $182,137
Net Assets With Donor Restrictions$70,527$60,229▼ $10,298
Total Net Assets Fund Balance$5,274,266$5,446,105▲ $171,839
Total Liabilities and Net Assets / Fund Balance$5,326,911$5,484,907▲ $157,996

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,088,607-$4,088,607
Buildings$99,511$46,480$145,991
Leasehold Improvements$41,624$31,497$73,121
Equipment$7,136$25,767$32,903
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emily AkdedianExecutive DirectorFT$75,150$2,370$77,520

Board Members and Trustees

NameTitle
Debbie MoberlyPresident
Doug FirstbrookDirector
Kopali SernaDirector
Michael PattersonDirector
Nancy ChaseDirector
Jesse DavidsonSecretary
Roxann BalmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$450,502
Program Service Revenue
$5,059
Investment Income
$27,381
Other Revenue
$-11,119
All Other Contributions
$328,045
Change in Net Assets
$43,438

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$21,877Fair Market Value (FMV)
Securities Publicly Traded5$18,556Sale Price
Total Noncash Contributions5$40,433-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$224,215
Other Expenses$204,170
Total Fundraising Expense$26,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$57,412$36,770$13,285$107,467
Current Officers, Directors, Trustees, and Key Employees$72,000$12,463$6,432$90,895
Fees for Services Other$79,765$3,654-$83,419
Occupancy$20,870$7,258$2,117$30,245
Payroll Taxes$11,983$4,559$1,826$18,368
Depreciation Depletion$5,170$10,105-$15,275
Insurance$7,469$2,598$758$10,825
Office Expenses$3,998$2,404$1,227$7,629
Other Employee Benefits$4,883$1,858$744$7,485
Other Expenses$1,992$360$105$1,992
Conferences and Meetings-$290-$290
Total Functional Expenses$319,572$82,319$26,494$428,385
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,982
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Living Locally$122,457-$14,121-
Total Events$122,457-$14,982$-14,982
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$25,281
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
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 A, Line 2

“Debbie moberly and doug firstbrook are domestic partners.”

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

“Form 990 is reviewed by officers prior to filing. Copies of filed form 990 are provided to other members of the board.”

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

“Board members are asked to declare any conflicts of interest that may exist prior to discussion of a particular topic by the board.”

Form 990, Part VI, Section B, Line 15A

“The board of directors reviews and approves the executive directors compensation annually, based on review of compensation paid to others in similar positions.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Lower Nehalem Community Trust
EIN
74-3052925
Phone
5033683203
Address
PO Box 496, Manzanita, OR 97130

Signing Officer

Name
Roxann Balmer
Title
Treasurer
Signed
2026-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Akdedian
Formed
2002
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
207

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Cheryl L Morgan CPA
Phone
5032223338
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Land donation from 11/2023 not reported on prior year 990 = $95000”

Financial Statement Notes

Part II, Line 5: Summarized Policy

“Conservation strategies utilized by the lower nehalem community trust include: land acquisition conservation easements land restoration and stewardship education and community involvement working with government and governmental agencieslower nehalem community trust visits all easement properties annually to monitor property boundaries and ensure that landowners are in compliance with easement restrictions.”

Part II, Line 9: Organization Reporting of conservation easements.

“Accounting for conservation easementsland held for conservation: purchased land is recorded at cost. Donated land is valued at fair market value at the date of acquisition based on an independent appraisal. Other subsidies invested in sites are valued at the cash value of the subsidies at the time of donation.”

Raw XML AppendixShowing 400 of 514 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0486805
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt0758
IRS990/InsuranceGrp/ManagementAndGeneralAmt02598
IRS990/InsuranceGrp/ProgramServicesAmt07469
IRS990/InsuranceGrp/TotalAmt010825
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt027381
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027381
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01063801
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01074673
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0103744
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04110916
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04236878
IRS990/LandBldgEquipCostOrOtherBssAmt04340622
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE LOWER NEHALEM COMMUNITY TRUST PRESERVES LAND AND NURTURES CONSERVATION VALUES IN PARTNERSHIP WITH AN ENGAGED COMMUNITY IN THE NEHALEM REGION OF THE OREGON COAST.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05274266
IRS990/NetAssetsOrFundBalancesEOYAmt05446105
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-14982
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt033401
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05203739
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05385876
IRS990/NoncashContributionsAmt040433
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02117
IRS990/OccupancyGrp/ManagementAndGeneralAmt07258
IRS990/OccupancyGrp/ProgramServicesAmt020870
IRS990/OccupancyGrp/TotalAmt030245
IRS990/OfficeExpensesGrp/FundraisingAmt01227
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02404
IRS990/OfficeExpensesGrp/ProgramServicesAmt03998
IRS990/OfficeExpensesGrp/TotalAmt07629
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt038206
IRS990/OtherAssetsTotalGrp/EOYAmt030281
IRS990/OtherChangesInNetAssetsAmt095000
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0744
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01858
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04883
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07485
IRS990/OtherExpensesGrp/Desc0OTHER
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2ACQUISITION FEES
IRS990/OtherExpensesGrp/Desc3PROPERtY STEWARDSHIP
IRS990/OtherExpensesGrp/FundraisingAmt0105
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0360
IRS990/OtherExpensesGrp/ProgramServicesAmt025271
IRS990/OtherExpensesGrp/ProgramServicesAmt120259
IRS990/OtherExpensesGrp/ProgramServicesAmt28500
IRS990/OtherExpensesGrp/ProgramServicesAmt31992
IRS990/OtherExpensesGrp/TotalAmt025736
IRS990/OtherExpensesGrp/TotalAmt120259
IRS990/OtherExpensesGrp/TotalAmt28500
IRS990/OtherExpensesGrp/TotalAmt31992
IRS990/OtherLiabilitiesGrp/BOYAmt038206
IRS990/OtherLiabilitiesGrp/EOYAmt025281
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03863
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03863
IRS990/OtherRevenueTotalAmt03863
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013285
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036770
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt057412
IRS990/OtherSalariesAndWagesGrp/TotalAmt0107467
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01826
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04559
IRS990/PayrollTaxesGrp/ProgramServicesAmt011983
IRS990/PayrollTaxesGrp/TotalAmt018368
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt026000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt029650
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05654
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05654
IRS990/PrincipalOfficerNm0EMILY AKDEDIAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05059
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION OPERATES A COMMUNITY GARDEN PROGRAM AT ITS ALDER CREEK FARM LOCATION. PRINCIPLES OF ORGANIC AND PERMACULTURE GARDENING ARE TAUGHT TO VOLUNTEERS THROUGH HANDS-ON LEARNING. THEY CULTIVATE FRUITS AND VEGETABLES THAT ARE SHARED WITH OTHER VOLUNTEERS AND DONATED TO THE LOCAL FOOD BANK AND SENIOR LUNCH PROGRAMS. THE GARDEN INFRASTRUCTURE INCLUDES A BARN, GREENHOUSE, HOOP HOUSE AND IRRIGATION SYSTEM. TO SUPPORT THE VEGETABLE GARDEN AND FRUIT ORCHARD CROPS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt063307
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION HOSTS A VARIETY OF EDUCATION AND OUTREACH PROGRAMS FOR ALL AGES ANNUALLY. PROGRAMS INCLUDE TOURS, HIKES, AND PADDLES AND COVER TOPICS SUCH AS GARDENING, LOCAL ECOLOGY, AND CONSERVATION. THE ORGANIZATION HOSTS AN ANNUAL MIGRATORY BIRD FESTIVAL FOR ALL AGES WITH PARTNER ORGANIZATIONS AND LOCAL BIOLOGISTS, PROVIDING EDUCATIONAL INFORMATION AND ACTIVITIES TO RAISE AWARENESS ABOUT MIGRATIONS IN THE NORTH OREGON COAST REGION. BIENNIAL ESTUARY CLEANUPS PROVIDE HANDS-ON EXPOSURE TO THE ESTUARY ECOSYSTEM WHILE REMOVING DEBRIS THAT DEGRADES THE ESTUARY HABITAT
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt048234
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt05059
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0208918
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04234
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0136141
IRS990/PYOtherRevenueAmt0110491
IRS990/PYProgramServiceRevenueAmt04890
IRS990/PYRevenuesLessExpensesAmt0-9424
IRS990/PYSalariesCompEmpBnftPaidAmt0201816
IRS990/PYTotalExpensesAmt0337957
IRS990/PYTotalRevenueAmt0328533
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt043438
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014322
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02807
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0450502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0208918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0183336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0456509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0524974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01824239
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt027381
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08261
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06423
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt048355
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt060403
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96680
IRS990ScheduleA/PublicSupportPY170Pct00.98530
IRS990ScheduleA/PublicSupportTotal170Amt01810497
IRS990ScheduleA/SubstantialContributorsTotAmt013742
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0450502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0208918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0183336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0456509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0524974
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01824239
IRS990ScheduleA/TotalSupportAmt01872594
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt099511
IRS990ScheduleD/BuildingsGrp/DepreciationAmt046480
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0145991
IRS990ScheduleD/EquipmentGrp/BookValueAmt07136
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025767
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032903
IRS990ScheduleD/ExpensesIncurredEnforcementAmt0272
IRS990ScheduleD/LandGrp/BookValueAmt04088607
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04088607
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041624
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031497
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt073121
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025281
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE LIABILITY
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/StaffHoursSpentEnforcementCnt08
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONSERVATION STRATEGIES UTILIZED BY THE LOWER NEHALEM COMMUNITY TRUST INCLUDE: LAND ACQUISITION CONSERVATION EASEMENTS LAND RESTORATION AND STEWARDSHIP EDUCATION AND COMMUNITY INVOLVEMENT WORKING WITH GOVERNMENT AND GOVERNMENTAL AGENCIESLOWER NEHALEM COMMUNITY TRUST VISITS ALL EASEMENT PROPERTIES ANNUALLY TO MONITOR PROPERTY BOUNDARIES AND ENSURE THAT LANDOWNERS ARE IN COMPLIANCE WITH EASEMENT RESTRICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING FOR CONSERVATION EASEMENTSLAND HELD FOR CONSERVATION: PURCHASED LAND IS RECORDED AT COST. DONATED LAND IS VALUED AT FAIR MARKET VALUE AT THE DATE OF ACQUISITION BASED ON AN INDEPENDENT APPRAISAL. OTHER SUBSIDIES INVESTED IN SITES ARE VALUED AT THE CASH VALUE OF THE SUBSIDIES AT THE TIME OF DONATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 5: Summarized Policy
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, Line 9: Organization Reporting of conservation easements.
IRS990ScheduleD/TotalAcreageCnt011
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04236878
IRS990ScheduleD/TotalEasementsCnt01
IRS990ScheduleD/TotalLiabilityAmt025281
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0122457
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0122457

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