Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
990 • Fiscal year 2018 • EIN 74-3052925
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
35th percentile
Higher top officer pay than 35% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Assets
Up$3,962,525
Up $78,019 (+2.0%) from 2017
Net Assets
Up$3,908,959
Up $65,978 (+1.7%) from 2017
Liabilities
Up$53,566
Up $12,041 (+29%) from 2017
Revenue
Down$219,565
Down $783,227 (-78%) from 2017
Expenses
Down$157,908
Down $13,683 (-8.0%) from 2017
Net Income
Down$61,657
Down $769,544 (-93%) from 2017
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,583,654 | $3,600,483 | ▲ $16,829 |
| Savings and Temporary Cash Investments | $207,265 | $207,794 | ▲ $529 |
| Investments in Publicly Traded Securities | $12,555 | $73,274 | ▲ $60,719 |
| Cash and Non-Interest-Bearing Accounts | $56,836 | $66,161 | ▲ $9,325 |
| Pledges and Grants Receivable | $16,875 | $0 | ▼ $16,875 |
| Prepaid Expenses and Deferred Charges | $5,180 | $14,813 | ▲ $9,633 |
| Accounts Receivable | $1,140 | $0 | ▼ $1,140 |
| 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 | $3,884,506 | $3,962,525 | ▲ $78,019 |
| Other Assets Total | $1,001 | $0 | ▼ $1,001 |
| Liabilities | |||
| Other Liabilities | $32,047 | $44,909 | ▲ $12,862 |
| Accounts Payable and Accrued Expenses | $9,478 | $8,657 | ▼ $821 |
| Total Liabilities | $41,525 | $53,566 | ▲ $12,041 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,757,808 | $3,849,390 | ▲ $91,582 |
| Temporarily Rstr Net Assets | $85,173 | $59,569 | ▼ $25,604 |
| Total Net Assets Fund Balance | $3,842,981 | $3,908,959 | ▲ $65,978 |
| Total Liabilities and Net Assets / Fund Balance | $3,884,506 | $3,962,525 | ▲ $78,019 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $3,569,923 | - | $3,569,923 |
| Buildings | $28,051 | $12,115 | $40,166 |
| Equipment | $2,509 | $6,460 | $8,969 |
| Name | Title |
|---|---|
| Allan Olson | President |
| Carl Vandervoort | Board Member |
| Doug Firstbrook | Board Member |
| Mary Ruhl | Board Member |
| Nancy Chase | Board Member |
| Roxann Balmer | Secretary |
| Jim Pendergrass | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $82,935 |
| Other Expenses | $74,973 |
| Total Fundraising Expense | $9,674 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $27,512 | $48,165 | $396 | $76,073 |
| Fees for Services Other | $17,857 | $3,094 | $3,780 | $24,731 |
| Occupancy | $4,168 | $9,031 | - | $13,199 |
| Payroll Taxes | $2,406 | $4,421 | $35 | $6,862 |
| Fees for Services Accounting | $600 | $5,384 | - | $5,984 |
| All Other Expenses | $16,820 | $-16,682 | $5,185 | $5,323 |
| Office Expenses | - | $3,426 | $278 | $3,704 |
| Depreciation Depletion | $1,725 | $1,046 | - | $2,771 |
| Insurance | - | $2,682 | - | $2,682 |
| Other Expenses | $2,284 | $2,500 | - | $2,284 |
| Fees for Services Legal | $1,700 | - | - | $1,700 |
| Travel | $71 | $282 | - | $353 |
| Total Functional Expenses | $84,389 | $63,845 | $9,674 | $157,908 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $19,528 |
| Fundraising Direct Expenses | $8,652 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Living Locally Dinner | $44,147 | $16,410 | $939 | $15,471 |
| Total Events | $44,147 | $16,410 | $7,501 | $8,909 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Agency Funds Held for Others | $32,977 |
| Payroll Expenses Payable | $11,932 |
“Form 990 is reviewed by officers prior to filing. Copies of filed Form 990 are provided to other members of the board.”
“Board members are asked to declare any conficts of interest that may exist prior to discussion of a particular topic by the board.”
“Governing documents are available upon request.”
“LNCT accepted an easement on 111 acres of unimproved property in Tillamook County, Oregon. Before significant monitoring took place, the landowner transferred the property subject to easement to LNCT. The property will now be monitored in accordance with LNCT's policies on owned lands. The value of the easement was not recorded in LNCT's financial statements.”
“LNCT policy requires that all easement properties be visited annually to monitor property boundaries and ensure that landowners are in compliance with easement restrictions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 9478 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8657 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1140 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherContributionsAmt | 0 | 159290 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 5185 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | -16682 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 16820 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5323 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Lower Nehalem Community Trust |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5033683203 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 532 Laneda Avenue |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Manzanita |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97130 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 56836 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 66161 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 27737 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 187027 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3867 |
| IRS990/CYOtherExpensesAmt | 0 | 74973 |
| IRS990/CYOtherRevenueAmt | 0 | 20878 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7793 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 61657 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 82935 |
| IRS990/CYTotalExpensesAmt | 0 | 157908 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9674 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 219565 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1046 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1725 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2771 |
| IRS990/Desc | 0 | LNCT assists landowners and local communities to preserve land of ecological value. LNCT supports native plant recovery and the restoration of habitats and ecosystems by removing invasive species and planting native trees, shrubs, and herbaceous vegetation on conserved lands. Most of this work is achieved through the efforts of volunteer community members, school groups, and partner organizations. LNCT also develops management plans for all lands held in conservation and monitors those properties on a regular basis. Expenses do not include $13,653 of land and improvements acquired during the year. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 51162 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5384 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5984 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1700 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1700 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 3780 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 3094 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 17857 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 24731 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Allan Olson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Roxann Balmer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jim Pendergrass |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Nancy Chase |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Carl Vandervoort |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Doug Firstbrook |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Mary Ruhl |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 27737 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 8652 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 19528 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 807 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 10003 |
| IRS990/GrossReceiptsAmt | 0 | 237413 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 3360 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 6642 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2682 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2682 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3060 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3060 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 12555 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 73274 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18575 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3583654 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3600483 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3619058 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 9196 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3842981 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3908959 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 807 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 807 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 10876 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 10876 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6642 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 6642 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 3360 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3360 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4321 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 20080 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 9031 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 4168 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 13199 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 278 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3426 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3704 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1001 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Taxes and Licenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/Desc | 3 | Repairs & Maintenance |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 496 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 7211 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2035 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2284 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 7211 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2531 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2500 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2284 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 32047 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 44909 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 396 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 48165 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 27512 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 76073 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 35 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4421 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 2406 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6862 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 16875 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5180 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14813 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Administrative Fee |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Program Registration Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6005 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1788 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6005 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1788 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LNCT operates a community garden known as Alder Creek Farm, at which principles of organic gardening are taught through hands-on learning. Volunteers culvitate fruits and vegetables that are shared with other volunteers and donated to the local food bank and senior lunch programs. The garden infrastructure includes an orchard, greenhouse, permaculture demonstration garden, sustainable irrigation system, and barn. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 26195 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | LNCT 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 harvest festival at Alder Creek Farm with guest speakers and demonstrations. Periodic estuary cleanups provide hands-on exposure to the estuary ecosystem which removing debris that degrades the estuary habitat. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 7032 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 962560 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -8424 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 73543 |
| IRS990/PYOtherRevenueAmt | 0 | 33412 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 15244 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 831201 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 98048 |
| IRS990/PYTotalExpensesAmt | 0 | 171591 |
| IRS990/PYTotalRevenueAmt | 0 | 1002792 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 61657 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 3360 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 207265 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 207794 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 187027 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 962560 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 123266 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 539981 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 122600 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1935434 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3060 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1128 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1516 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2354 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2396 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 10454 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 14435 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 10876 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 10876 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98910 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.52620 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1935434 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 187027 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 962560 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 123266 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 539981 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 122600 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1935434 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1956764 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 28051 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 12115 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 40166 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2509 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 6460 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 8969 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 3569923 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3569923 |
| IRS990ScheduleD/ModifiedEasementsCnt | 0 | 1 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 32977 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 11932 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Agency Funds Held for Others |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Payroll Expenses Payable |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | false |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LNCT accepted an easement on 111 acres of unimproved property in Tillamook County, Oregon. Before significant monitoring took place, the landowner transferred the property subject to easement to LNCT. The property will now be monitored in accordance with LNCT's policies on owned lands. The value of the easement was not recorded in LNCT's financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | LNCT policy requires that all easement properties be visited annually to monitor property boundaries and ensure that landowners are in compliance with easement restrictions. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II, Line 3: Explanation of Each Easement Change |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part II, Line 5: Summarized Policy |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 11 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3600483 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 1 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 44909 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | true |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/EmailSolicitationsInd | 0 | X |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 27737 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 27737 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 7501 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 525 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 525 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Living Locally Dinner |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 4302 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 4302 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 44147 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 44147 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 16410 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.