Civic Intelligence

Lower Nehalem Community Trust

990 • Fiscal year 2019 • EIN 74-3052925

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 06, 2019

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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

96th percentile

74%

Higher net margin than 96% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

96th percentile

171%

Faster revenue growth than 96% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$4,426,232

Up $463,707 (+12%) from 2018

Net Assets

Up

$4,349,816

Up $440,857 (+11%) from 2018

Liabilities

Up

$76,416

Up $22,850 (+43%) from 2018

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin96th percentile

Revenue

Up

$595,179

Up $375,614 (+171%) from 2018

Expenses

Down

$157,542

Down $366 (-0.2%) from 2018

Net Income

Up

$437,637

Up $375,980 (+610%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2019

Assets$4,426,232
Liabilities$76,416
Net Assets$4,349,816
Open 2019 Filing

Operations Trend

Revenue Growth96th 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

2019

Revenue$595,179
Expenses$157,542
Net Income$437,637
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$610,984
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$3,600,483$3,982,957▲ $382,474
Investments in Publicly Traded Securities$73,274$281,165▲ $207,891
Cash and Non-Interest-Bearing Accounts$66,161$81,876▲ $15,715
Savings and Temporary Cash Investments$207,794$74,784▼ $133,010
Prepaid Expenses and Deferred Charges$14,813$5,200▼ $9,613
Accounts Receivable-$250-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,962,525$4,426,232▲ $463,707
Other Assets Total-$0-
Liabilities
Other Liabilities$44,909$65,825▲ $20,916
Accounts Payable and Accrued Expenses$8,657$10,591▲ $1,934
Total Liabilities$53,566$76,416▲ $22,850
Net Assets / Fund Balance
Unrestricted Net Assets$3,849,390$4,308,816▲ $459,426
Temporarily Rstr Net Assets$59,569$41,000▼ $18,569
Total Net Assets Fund Balance$3,908,959$4,349,816▲ $440,857
Total Liabilities and Net Assets / Fund Balance$3,962,525$4,426,232▲ $463,707

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,955,165-$3,955,165
Buildings$26,481$13,685$40,166
Equipment$1,311$7,658$8,969
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$542,386
Program Service Revenue
$18,773
Investment Income
$5,497
Other Revenue
$28,523
All Other Contributions
$344,374
Change in Net Assets
$437,637

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
Real Estate Other1$221,000Appraisal
Securities Publicly Traded2$11,199Hig/Low Avg Price
Other Non Cash Contri Table1$2,026Comparable Purch
Total Noncash Contributions4$234,225-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,247
Salaries, Compensation, and Employee Benefits$74,495
Total Fundraising Expense$12,342
Grants and Similar Amounts Paid$3,800
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,324$32,121$6,044$68,489
Fees for Services Other$14,819$6,079$721$21,619
Occupancy$4,462$11,363-$15,825
Payroll Taxes$2,611$2,762$520$5,893
Insurance-$5,722-$5,722
Fees for Services Accounting-$5,127-$5,127
All Other Expenses$20,469$-20,555$4,761$4,675
Grants to Domestic Orgs$3,800--$3,800
Depreciation Depletion$1,863$905-$2,768
Other Expenses$1,968$231-$2,199
Travel$374$1,291$29$1,694
Office Expenses$68$1,512$17$1,597
Fees for Services Legal$1,250--$1,250
Advertising--$250$250
Other Employee Benefits-$113-$113
Interest$6$58-$64
Total Functional Expenses$96,042$49,158$12,342$157,542
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,369
Fundraising Direct Expenses$10,378
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Living Locally Dinner$56,425$26,600$3,316$23,284
Total Events$56,425$26,600$8,855$17,745
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
Agency Funds Held for Others$55,144
Payroll Expenses Payable$10,681
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 is reviewed by officers prior to filing. Copies of filed Form 990 are provided to other members of the board.”

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

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

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

“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
Allan Olson
Title
President
Signed
2019-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
225

Preparer

Firm
Coast Business Services Inc
Address
PO Box 2757, Gearhart, OR 97138
Preparer
Cathy Peinhardt
Phone
5037384263
Supplemental Narrative

Financial Statement Notes

Part II, Line 5: Summarized Policy

“LNCT policy requires that all easement properties be visited annually to monitor property boundaries and ensure that landowners are in compliance with easement restrictions.”

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IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc3Taxes and Licenses
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3231
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IRS990/OtherExpensesGrp/ProgramServicesAmt12906
IRS990/OtherExpensesGrp/ProgramServicesAmt21968
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02762
IRS990/PayrollTaxesGrp/ProgramServicesAmt02611
IRS990/PayrollTaxesGrp/TotalAmt05893
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProgramServiceRevenueGrp/Desc1Land Management
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18988
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22014
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18988
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22014
IRS990/ProgSrvcAccomActy2Grp/Desc0LNCT 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.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011872
IRS990/ProgSrvcAccomActy3Grp/Desc0LNCT 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/ExpenseAmt09452
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt09783
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03867
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IRS990/PYTotalExpensesAmt0157908
IRS990/PYTotalRevenueAmt0219565
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0437637
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03360
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt074784
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0962560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0123266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0539981
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01128
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01516
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02354
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0539981
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IRS990ScheduleA/TotalSupportAmt02397642
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt026481
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013685
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt040166
IRS990ScheduleD/EquipmentGrp/BookValueAmt01311
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08969
IRS990ScheduleD/LandGrp/BookValueAmt03955165
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03955165
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055144
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110681
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Agency Funds Held for Others
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LNCT 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/FormAndLineReferenceDesc0Part II, Line 5: Summarized Policy
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IRS990ScheduleD/TotalLiabilityAmt065825
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,426,232
Liabilities
$76,416
Net assets
$4,349,816
Revenue
$595,179
Expenses
$157,542
Net income
$437,637
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