Civic Intelligence

Lower Nehalem Community Trust

990 • Fiscal year 2021 • EIN 74-3052925

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 18, 2021

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

0.02x

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

54th percentile

0.19x

Higher debt load relative to revenue than 54% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

93rd percentile

68%

Higher net margin than 93% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

49th percentile

9.3%

Faster asset growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

58%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,080,090

Up $430,937 (+9.3%) from 2020

Net Assets

Up

$4,973,346

Up $408,582 (+9.0%) from 2020

Liabilities

Up

$106,744

Up $22,355 (+26%) from 2020

Revenue

Up

$563,554

Up $207,679 (+58%) from 2020

Expenses

Up

$179,013

Up $33,729 (+23%) from 2020

Net Income

Up

$384,541

Up $173,950 (+83%) from 2020

Historical Trend

Balance Sheet Trend

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

2021

Assets$5,080,090
Liabilities$106,744
Net Assets$4,973,346

Operations Trend

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

2021

Revenue$563,554
Expenses$179,013
Net Income$384,541
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 18, 2021
Return Version
2020v4.0
Gross Receipts
$566,105
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$4,113,723$4,157,870▲ $44,147
Investments in Publicly Traded Securities$306,416$335,104▲ $28,688
Savings and Temporary Cash Investments$74,771$330,536▲ $255,765
Cash and Non-Interest-Bearing Accounts$146,187$250,866▲ $104,679
Prepaid Expenses and Deferred Charges$8,056$5,714▼ $2,342
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,649,153$5,080,090▲ $430,937
Other Assets Total-$0-
Liabilities
Other Liabilities$70,249$83,867▲ $13,618
Accounts Payable and Accrued Expenses$14,140$22,877▲ $8,737
Total Liabilities$84,389$106,744▲ $22,355
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,515,764$4,973,346▲ $457,582
Net Assets With Donor Restrictions$49,000--
Total Net Assets Fund Balance$4,564,764$4,973,346▲ $408,582
Total Liabilities and Net Assets / Fund Balance$4,649,153$5,080,090▲ $430,937

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,103,640-$4,103,640
Buildings$35,890$18,698$54,588
Equipment$6,384$10,136$16,520
Leasehold Improvements$11,956-$11,956
Compensation and Service Providers

Board Members and Trustees

NameTitle
Debbie MoberlyPresident
Allan OlsonBoard Member
Doug FirstbrookBoard Member
Mary RuhlBoard Member
Michael PattersonBoard Member
Nancy ChaseBoard Member
Roxann BalmerSecretary
Jim PendergrassTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$524,974
Program Service Revenue
$24,101
Investment Income
$1,888
Other Revenue
$12,591
All Other Contributions
$508,602
Change in Net Assets
$384,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$109,281
Other Expenses$69,732
Total Fundraising Expense$8,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,353$40,728$1,924$99,005
Occupancy$3,486$12,987-$16,473
Pension Plan Contributions$5,554$4,098$161$9,813
Fees for Services Other$7,803$343$421$8,567
Insurance-$7,052-$7,052
Depreciation Depletion$3,181$1,238-$4,419
Fees for Services Accounting-$4,392-$4,392
Office Expenses$35$3,490$627$4,152
All Other Expenses$21,750$-23,246$5,379$3,883
Conferences and Meetings$261$1,184-$1,445
Other Expenses$95$854$173$1,122
Other Employee Benefits-$463-$463
Travel$161--$161
Advertising$15--$15
Total Functional Expenses$113,995$56,333$8,685$179,013
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds Held for Others$83,867
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 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, 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
Debbie Moberly
Title
President
Signed
2021-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Moberly
Formed
2002
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
150

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.

Raw XML AppendixShowing 400 of 478 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt014140
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt022877
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The 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/ProgramServicesAmt015
IRS990/AdvertisingGrp/TotalAmt015
IRS990/AllOtherContributionsAmt0508602
IRS990/AllOtherExpensesGrp/FundraisingAmt05379
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0-23246
IRS990/AllOtherExpensesGrp/ProgramServicesAmt021750
IRS990/AllOtherExpensesGrp/TotalAmt03883
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Treasurer LNCT
IRS990/BooksInCareOfDetail/PhoneNum05033683203
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0532 Laneda Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Manzanita
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097130
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0146187
IRS990/CashNonInterestBearingGrp/EOYAmt0250866
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01184
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0261
IRS990/ConferencesMeetingsGrp/TotalAmt01445
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0524974
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01888
IRS990/CYOtherExpensesAmt069732
IRS990/CYOtherRevenueAmt012591
IRS990/CYProgramServiceRevenueAmt024101
IRS990/CYRevenuesLessExpensesAmt0384541
IRS990/CYSalariesCompEmpBnftPaidAmt0109281
IRS990/CYTotalExpensesAmt0179013
IRS990/CYTotalFundraisingExpenseAmt08685
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0563554
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01238
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03181
IRS990/DepreciationDepletionGrp/TotalAmt04419
IRS990/Desc0LNCT 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 $35,310 of land acquired during the year.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt049000
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt056282
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04392
IRS990/FeesForServicesAccountingGrp/TotalAmt04392
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt0421
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0343
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt07803
IRS990/FeesForServicesOtherGrp/TotalAmt08567
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt315.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt515.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt720.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Allan Olson
IRS990/Form990PartVIISectionAGrp/PersonNm1Roxann Balmer
IRS990/Form990PartVIISectionAGrp/PersonNm2Jim Pendergrass
IRS990/Form990PartVIISectionAGrp/PersonNm3Nancy Chase
IRS990/Form990PartVIISectionAGrp/PersonNm4Michael Patterson
IRS990/Form990PartVIISectionAGrp/PersonNm5Doug Firstbrook
IRS990/Form990PartVIISectionAGrp/PersonNm6Mary Ruhl
IRS990/Form990PartVIISectionAGrp/PersonNm7Debbie Moberly
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-934
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt016372
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01617
IRS990/GrossReceiptsAmt0566105
IRS990/GrossRentsGrp/RealAmt03600
IRS990/GrossSalesOfInventoryAmt08991
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt07052
IRS990/InsuranceGrp/TotalAmt07052
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt02822
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02822
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0306416
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0335104
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt028834
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04113723
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04157870
IRS990/LandBldgEquipCostOrOtherBssAmt04186704
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02551
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/NetAssetsOrFundBalancesBOYAmt04564764
IRS990/NetAssetsOrFundBalancesEOYAmt04973346
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-934
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-934
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt08991
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt08991
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt03600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03600
IRS990/NetUnrlzdGainsLossesInvstAmt024041
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04515764
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04973346
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt05154
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt012987
IRS990/OccupancyGrp/ProgramServicesAmt03486
IRS990/OccupancyGrp/TotalAmt016473
IRS990/OfficeExpensesGrp/FundraisingAmt0627
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03490
IRS990/OfficeExpensesGrp/ProgramServicesAmt035
IRS990/OfficeExpensesGrp/TotalAmt04152
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0463
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0463
IRS990/OtherExpensesGrp/Desc0Program Supplies
IRS990/OtherExpensesGrp/Desc1Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/FundraisingAmt0173
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02750
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1854
IRS990/OtherExpensesGrp/ProgramServicesAmt08870
IRS990/OtherExpensesGrp/ProgramServicesAmt16231
IRS990/OtherExpensesGrp/ProgramServicesAmt2200
IRS990/OtherExpensesGrp/ProgramServicesAmt395
IRS990/OtherExpensesGrp/TotalAmt08870
IRS990/OtherExpensesGrp/TotalAmt16231
IRS990/OtherExpensesGrp/TotalAmt22950
IRS990/OtherExpensesGrp/TotalAmt31122
IRS990/OtherLiabilitiesGrp/BOYAmt070249
IRS990/OtherLiabilitiesGrp/EOYAmt083867
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01924
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt040728
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt056353
IRS990/OtherSalariesAndWagesGrp/TotalAmt099005
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt0161
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04098
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05554
IRS990/PensionPlanContributionsGrp/TotalAmt09813
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08056
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05714
IRS990/PrincipalOfficerNm0Debbie Moberly
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Administrative Fee
IRS990/ProgramServiceRevenueGrp/Desc1Land Management
IRS990/ProgramServiceRevenueGrp/Desc2Program Registration Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011951
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011951
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22150
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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt045924
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011141
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 generally 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 while removing debris that degrades the estuary habitat. Activities for the general public were reduced due to Covid-19 restrictions.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt011789
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0331152
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04565
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt068664
IRS990/PYOtherRevenueAmt09456
IRS990/PYProgramServiceRevenueAmt010702
IRS990/PYRevenuesLessExpensesAmt0210591
IRS990/PYSalariesCompEmpBnftPaidAmt076620
IRS990/PYTotalExpensesAmt0145284
IRS990/PYTotalRevenueAmt0355875
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0384541
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03600
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt056795
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074771
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0330536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0524974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0331152
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0560377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0197903
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0962560
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02576966
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06423
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05497
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03060
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01128
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt020570
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt081637
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88560
IRS990ScheduleA/PublicSupportPY170Pct00.91240
IRS990ScheduleA/PublicSupportTotal170Amt02300293
IRS990ScheduleA/SubstantialContributorsTotAmt0276673
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0524974
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0331152
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0560377
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0197903
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0962560
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02576966
IRS990ScheduleA/TotalSupportAmt02597536
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/BookValueAmt035890
IRS990ScheduleD/BuildingsGrp/DepreciationAmt018698
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt054588
IRS990ScheduleD/EquipmentGrp/BookValueAmt06384
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010136
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016520
IRS990ScheduleD/LandGrp/BookValueAmt04103640
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04103640
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011956
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011956
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt083867
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Agency Funds Held for Others
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04157870
IRS990ScheduleD/TotalLiabilityAmt083867
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by officers prior to filing. Copies of filed Form 990 are provided to other members of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are asked to declare any conficts of interest that may exist prior to discussion of a particular topic by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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