Civic Intelligence

Lower Nehalem Community Trust

990 • Fiscal year 2022 • EIN 74-3052925

Jul 01, 2021 to Jun 30, 2022 • Filed on Sep 26, 2022

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

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

22nd percentile

0.04x

Higher debt load relative to revenue than 22% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

57th percentile

3.4%

Faster asset growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$5,252,840

Up $172,750 (+3.4%) from 2021

Net Assets

Up

$5,234,562

Up $261,216 (+5.3%) from 2021

Liabilities

Down

$18,278

Down $88,466 (-83%) from 2021

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin92nd percentile

Revenue

Down

$492,005

Down $71,549 (-13%) from 2021

Expenses

Up

$201,742

Up $22,729 (+13%) from 2021

Net Income

Down

$290,263

Down $94,278 (-25%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2022

Assets$5,252,840
Liabilities$18,278
Net Assets$5,234,562
Open 2022 Filing

Operations Trend

Revenue Growth24th 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

2022

Revenue$492,005
Expenses$201,742
Net Income$290,263
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Sep 26, 2022
Return Version
2021v4.0
Gross Receipts
$507,278
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$4,157,870$4,158,425▲ $555
Investments in Publicly Traded Securities$335,104$389,145▲ $54,041
Cash and Non-Interest-Bearing Accounts$250,866$353,790▲ $102,924
Savings and Temporary Cash Investments$330,536$330,636▲ $100
Pledges and Grants Receivable-$8,110-
Prepaid Expenses and Deferred Charges$5,714$5,734▲ $20
Accounts Receivable-$0-
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$5,080,090$5,252,840▲ $172,750
Other Assets Total-$7,000-
Liabilities
Other Liabilities$83,867--
Accounts Payable and Accrued Expenses$22,877$18,278▼ $4,599
Total Liabilities$106,744$18,278▼ $88,466
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,973,346$5,184,562▲ $211,216
Net Assets With Donor Restrictions-$50,000-
Total Net Assets Fund Balance$4,973,346$5,234,562▲ $261,216
Total Liabilities and Net Assets / Fund Balance$5,080,090$5,252,840▲ $172,750

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,103,640-$4,103,640
Buildings$33,492$21,096$54,588
Equipment$7,966$13,690$21,656
Leasehold Improvements$13,327$229$13,556
Compensation and Service Providers
Top Officer Pay22nd percentile

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
$456,509
Program Service Revenue
$10,194
Investment Income
$4,264
Other Revenue
$21,038
All Other Contributions
$408,300
Change in Net Assets
$290,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$112,602
Other Expenses$89,140
Total Fundraising Expense$6,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,868$45,409$234$102,511
Occupancy$2,919$14,484-$17,403
Fees for Services Other$12,496$3,405-$15,901
Payroll Taxes$5,211$4,156$20$9,387
Insurance-$6,415-$6,415
Depreciation Depletion$4,341$1,840-$6,181
Fees for Services Accounting-$5,457-$5,457
Office Expenses$192$4,679-$4,871
All Other Expenses$26,512$-28,498$6,182$4,196
Conferences and Meetings$525$1,441-$1,966
Other Expenses$1,359$435$427$1,794
Travel$650$503-$1,153
Other Employee Benefits$165$539-$704
Total Functional Expenses$131,364$63,515$6,863$201,742
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,620
Fundraising Direct Expenses$9,592
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Living Locally Dinner$74,829$26,620$633$25,987
Total Events$74,829$26,620$9,592$17,028
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 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
2022-09-26
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 Brown 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/Desc0Program Supplies
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IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
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IRS990/PayrollTaxesGrp/TotalAmt09387
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05714
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05734
IRS990/PrincipalOfficerNm0Debbie Moberly
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Administrative Fee
IRS990/ProgramServiceRevenueGrp/Desc1Land Management
IRS990/ProgramServiceRevenueGrp/Desc2Program Registration Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04994
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04994
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22400
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/ExpenseAmt035527
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02400
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/ExpenseAmt013524
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01888
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IRS990/PYOtherExpensesAmt069732
IRS990/PYOtherRevenueAmt012591
IRS990/PYProgramServiceRevenueAmt024101
IRS990/PYRevenuesLessExpensesAmt0384541
IRS990/PYSalariesCompEmpBnftPaidAmt0109281
IRS990/PYTotalExpensesAmt0179013
IRS990/PYTotalRevenueAmt0563554
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IRS990/QuidProQuoContriDisclInd0true
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IRS990/ReconcilationRevenueExpnssAmt0290263
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04010
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt058000
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0330536
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0330636
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0456509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0524974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0331152
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0560377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0197903
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08261
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06423
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05497
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03060
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt027703
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt091831
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.88560
IRS990ScheduleA/PublicSupportTotal170Amt01578627
IRS990ScheduleA/SubstantialContributorsTotAmt0492288
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0456509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0524974
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0331152
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0560377
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0197903
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02070915
IRS990ScheduleA/TotalSupportAmt02098618
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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/BookValueAmt033492
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021096
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt054588
IRS990ScheduleD/EquipmentGrp/BookValueAmt07966
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013690
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021656
IRS990ScheduleD/LandGrp/BookValueAmt04103640
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04103640
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013327
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0229
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt013556
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/TotalBookValueLandBuildingsAmt04158425
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt048209
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt048209
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09592
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0350
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0350
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Living Locally Dinner
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07213
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt074829
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026620
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017028
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0633

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,252,840
Liabilities
$18,278
Net assets
$5,234,562
Revenue
$492,005
Expenses
$201,742
Net income
$290,263
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