Civic Intelligence

Lower Nehalem Community Trust

990 • Fiscal year 2017 • EIN 74-3052925

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

Organization Profilewww.nehalemtrust.org
PO Box 496Manzanita, OR 97130

(503) 368-3203

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

97th percentile

83%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

85th percentile

28%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

98th percentile

484%

Faster revenue growth than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$3,884,506

Up $839,583 (+28%) from 2016

Net Assets

Up

$3,842,981

Up $831,893 (+28%) from 2016

Liabilities

Up

$41,525

Up $7,690 (+23%) from 2016

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin97th percentile

Revenue

Up

$1,002,792

Up $831,077 (+484%) from 2016

Expenses

Down

$171,591

Down $84,876 (-33%) from 2016

Net Income

Up

$831,201

Up $915,953 (+1081%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$3,884,506
Liabilities$41,525
Net Assets$3,842,981
Open 2017 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,002,792
Expenses$171,591
Net Income$831,201
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$2,141,757
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.

Our mission is to preserve land and nurture 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$2,765,777$3,583,654▲ $817,877
Savings and Temporary Cash Investments$190,998$207,265▲ $16,267
Cash and Non-Interest-Bearing Accounts$41,474$56,836▲ $15,362
Pledges and Grants Receivable$42,744$16,875▼ $25,869
Investments in Publicly Traded Securities-$12,555-
Prepaid Expenses and Deferred Charges$3,400$5,180▲ $1,780
Accounts Receivable$530$1,140▲ $610
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$3,044,923$3,884,506▲ $839,583
Other Assets Total-$1,001-
Liabilities
Accounts Payable and Accrued Expenses$33,835$41,525▲ $7,690
Total Liabilities$33,835$41,525▲ $7,690
Net Assets / Fund Balance
Unrestricted Net Assets$2,912,636$3,757,808▲ $845,172
Temporarily Rstr Net Assets$98,452$85,173▼ $13,279
Total Net Assets Fund Balance$3,011,088$3,842,981▲ $831,893
Total Liabilities and Net Assets / Fund Balance$3,044,923$3,884,506▲ $839,583

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,556,269-$3,556,269
Buildings$24,444$10,599$35,043
Other Land Buildings$2,616$4,512$7,128
Equipment$325$693$1,018
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Allan OlsonPresident
Carl VandervoortBoard Member
Casey StoreyBoard Member
Doug FirstbrookBoard Member
Nancy ChaseBoard Member
Roxann BalmerSecretary
Jim PendergrassTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$962,560
Program Service Revenue
$15,244
Investment Income
$-8,424
Other Revenue
$33,412
All Other Contributions
$962,560
Change in Net Assets
$831,201

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
Securities Publicly Traded15$827,895Fair Market Value (FMV)
Total Noncash Contributions15$827,895-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$98,048
Other Expenses$73,543
Total Fundraising Expense$16,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,378$38,199$7,854$89,431
Occupancy$1,751$7,554-$9,305
Payroll Taxes$3,915$3,812$890$8,617
All Other Expenses$18,895$-16,963$4,844$6,776
Fees for Services Accounting-$5,438-$5,438
Insurance$196$4,132$48$4,376
Office Expenses$91$3,558-$3,649
Depreciation Depletion-$2,947-$2,947
Other Expenses$1,988$150$421$2,138
Travel-$41$7$48
Total Functional Expenses$95,326$59,523$16,742$171,591
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,660
Fundraising Direct Expenses$10,248
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Living Locally - Dinner$43,660$43,660$10,248$33,412
Total Events$43,660$43,660$10,248$33,412
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
Backup withholding compliance
Yes
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, Line 11B: Form 990 Review Process

“Form 990 was reviewed by the organization President, Treasurer and Executive Director prior to electronic filing. Electronic copies of the public information is given to the other Directors. If time allows, the Board of Directors may ask questions and offer suggestions through email or discuss the results at the next Board meeting before submission.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The Trust monitors compliance with the written conflict of interest policy through the attention of each Board member to possible conflicts of interest in their own activities, through the attention of the Executive Committee to any potential conflicts of interest,and through the attention of the Board Chair/President to any potential conflicts of interest.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Copies of the organization governing documents, conflict of interest policy, and financial statements are available upon request at the Lower Nehalem Community Trust office.”

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
Allan Olson
Title
President
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
180

Preparer

Firm
Diane K Gibson CPA
Address
532 Laneda Ave PO Box 446, Manzanita, OR 97130
Preparer
Diane K Gibson CPA
Phone
5033686707
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: The community garden at Alder Creek Farm teaches the principles of organic gardening through hands-on learning. Volunteers cultivate fruits and vegetables, which they share with each other and also donate weekly to the local food bank and senior lunch program. These donations near one ton of fresh produce and vegetable starts every year. The garden infrastructure includes an orchard, greenhouse, permaculture demonstration garden, sustainable irrigation system, and barn.”

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IRS990/ProgSrvcAccomActy2Grp/Desc0The community garden at Alder Creek Farm teaches the principles of organic gardening through hands-on learning. Volunteers cultivate fruits and vegetables, which they share with each other and also donate weekly to the local food bank and senior lunch program. These donations near one ton of fresh produce and vegetable starts every year. The garden infrastructure includes an orchard, greenhouse, permaculture demonstration garden, sustainable irrigation system, and barn.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Community engagement in conservation is a top priority. LNCT hosts a variety of education and outreach programs every year for all ages, including schoolchildren. These programs range in nature from land tours, educational hikes, and paddles to topics in ecology and gardening. Additionally, LNCT offers an annual harvest festival at Alder Creek Farm that showcases special talks on conservation topics, as well as garden, ethnobotanical trail, and farm tours. Finally, a biennial estuary cleanup provides hands-on experience learning about the estuarys ecosystem while removing debris that degrades the estuarine habitat.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: The community garden at Alder Creek Farm teaches the principles of organic gardening through hands-on learning. Volunteers cultivate fruits and vegetables, which they share with each other and also donate weekly to the local food bank and senior lunch program. These donations near one ton of fresh produce and vegetable starts every year. The garden infrastructure includes an orchard, greenhouse, permaculture demonstration garden, sustainable irrigation system, and barn.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 was reviewed by the organization President, Treasurer and Executive Director prior to electronic filing. Electronic copies of the public information is given to the other Directors. If time allows, the Board of Directors may ask questions and offer suggestions through email or discuss the results at the next Board meeting before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Trust monitors compliance with the written conflict of interest policy through the attention of each Board member to possible conflicts of interest in their own activities, through the attention of the Executive Committee to any potential conflicts of interest,and through the attention of the Board Chair/President to any potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copies of the organization governing documents, conflict of interest policy, and financial statements are available upon request at the Lower Nehalem Community Trust office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,884,506
Liabilities
$41,525
Net assets
$3,842,981
Revenue
$1,002,792
Expenses
$171,591
Net income
$831,201
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