Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
990 • Fiscal year 2021 • EIN 74-3052925
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
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
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 | $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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Debbie Moberly | President |
| Allan Olson | Board Member |
| Doug Firstbrook | Board Member |
| Mary Ruhl | Board Member |
| Michael Patterson | Board Member |
| Nancy Chase | Board Member |
| Roxann Balmer | Secretary |
| Jim Pendergrass | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| 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 | $83,867 |
“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 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 | 14140 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 22877 |
| 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/ProgramServicesAmt | 0 | 15 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 15 |
| IRS990/AllOtherContributionsAmt | 0 | 508602 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 5379 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | -23246 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 21750 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3883 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Treasurer LNCT |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 146187 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 250866 |
| 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 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1184 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 261 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1445 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 524974 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1888 |
| IRS990/CYOtherExpensesAmt | 0 | 69732 |
| IRS990/CYOtherRevenueAmt | 0 | 12591 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24101 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 384541 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 109281 |
| IRS990/CYTotalExpensesAmt | 0 | 179013 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 8685 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 563554 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1238 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3181 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4419 |
| 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 $35,310 of land acquired during the year. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 49000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 56282 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4392 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4392 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 421 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 343 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 7803 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 8567 |
| 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/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 20.00 |
| 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/IndividualTrusteeOrDirectorInd | 7 | 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/OtherCompensationAmt | 7 | 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 | Michael Patterson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Doug Firstbrook |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Mary Ruhl |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Debbie Moberly |
| 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/ReportableCompFromOrgAmt | 7 | 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| 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/Form990PartVIISectionAGrp/TitleTxt | 7 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -934 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 16372 |
| 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 | 1617 |
| IRS990/GrossReceiptsAmt | 0 | 566105 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 3600 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 8991 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7052 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7052 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2822 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2822 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 306416 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 335104 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 28834 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4113723 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4157870 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4186704 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2551 |
| 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 | 4564764 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4973346 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -934 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -934 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8991 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 8991 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 3600 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3600 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 24041 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4515764 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4973346 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 5154 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 12987 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 3486 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16473 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 627 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3490 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 35 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4152 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 463 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 463 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Repairs & Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/Desc | 3 | Postage and Shipping |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 173 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2750 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 854 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8870 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6231 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 200 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 95 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8870 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6231 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2950 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1122 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 70249 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 83867 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 1924 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 40728 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 56353 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 99005 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 161 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 4098 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 5554 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 9813 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 8056 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5714 |
| IRS990/PrincipalOfficerNm | 0 | Debbie Moberly |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Administrative Fee |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Land Management |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Program Registration Fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11951 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 2150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 11951 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2150 |
| 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 | 45924 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 11141 |
| 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 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/ExpenseAmt | 0 | 11789 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 600 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 4565 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 68664 |
| IRS990/PYOtherRevenueAmt | 0 | 9456 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10702 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 210591 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 76620 |
| IRS990/PYTotalExpensesAmt | 0 | 145284 |
| IRS990/PYTotalRevenueAmt | 0 | 355875 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 384541 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 3600 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 56795 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 74771 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 330536 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 524974 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 331152 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 560377 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 197903 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 962560 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2576966 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 6423 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4462 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5497 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3060 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1128 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 20570 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 81637 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.88560 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.91240 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2300293 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 276673 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 524974 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 331152 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 560377 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 197903 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 962560 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2576966 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2597536 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 35890 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 18698 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 54588 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 6384 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10136 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 16520 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4103640 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4103640 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 11956 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 11956 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 83867 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Agency Funds Held for Others |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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 5: Summarized Policy |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4157870 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 83867 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990 is reviewed by officers prior to filing. Copies of filed Form 990 are provided to other members of the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Board members are asked to declare any conficts of interest that may exist prior to discussion of a particular topic by the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Governing documents are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.