Civic Intelligence

Lower Nehalem Community Trust

990 • Fiscal year 2023 • EIN 74-3052925

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 12, 2024

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

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.07x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

27th percentile

$56,374

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

31st percentile

-0.3%

Faster asset growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-50%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets15th percentile

Assets

Down

$5,236,534

Down $16,306 (-0.3%) from 2022

Net Assets

Down

$5,218,308

Down $16,254 (-0.3%) from 2022

Liabilities

Down

$18,226

Down $52 (-0.3%) from 2022

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin16th percentile

Revenue

Down

$244,499

Down $247,506 (-50%) from 2022

Expenses

Up

$284,825

Up $83,083 (+41%) from 2022

Net Income

Down

-$40,326

Down $330,589 (-114%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth31st 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

2023

Assets$5,236,534
Liabilities$18,226
Net Assets$5,218,308
Open 2023 Filing

Operations Trend

Revenue Growth6th 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

2023

Revenue$244,499
Expenses$284,825
Net Income-$40,326
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 12, 2024
Return Version
2022v5.0
Gross Receipts
$254,733
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$4,158,425$4,117,333▼ $41,092
Investments in Publicly Traded Securities$389,145$1,014,267▲ $625,122
Cash and Non-Interest-Bearing Accounts$353,790$89,423▼ $264,367
Prepaid Expenses and Deferred Charges$5,734$8,270▲ $2,536
Pledges and Grants Receivable$8,110$0▼ $8,110
Savings and Temporary Cash Investments$330,636$7,241▼ $323,395
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$5,252,840$5,236,534▼ $16,306
Other Assets Total$7,000$0▼ $7,000
Liabilities
Accounts Payable and Accrued Expenses$18,278$18,226▼ $52
Total Liabilities$18,278$18,226▼ $52
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,184,562$5,187,481▲ $2,919
Net Assets With Donor Restrictions$50,000$30,827▼ $19,173
Total Net Assets Fund Balance$5,234,562$5,218,308▼ $16,254
Total Liabilities and Net Assets / Fund Balance$5,252,840$5,236,534▼ $16,306

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,957,649-$3,957,649
Buildings$111,191$34,800$145,991
Leasehold Improvements$39,039$23,982$63,021
Equipment$9,454$17,472$26,926
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ben PittengerExecutive DirectorPT$54,367$2,007$56,374

Board Members and Trustees

NameTitle
Debbie MoberlyPresident
Allan OlsonDirector
Doug FirstbrookDirector
Kopali SernaDirector
Michael PattersonDirector
Nancy ChaseDirector
Phil BlantonDirector
Roxann BalmerSecretary
Jim PendergrassTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$183,336
Program Service Revenue
$8,058
Investment Income
$2,056
Other Revenue
$51,049
All Other Contributions
$183,336
Change in Net Assets
$-40,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$165,202
Other Expenses$119,623
Total Fundraising Expense$18,214
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$73,007$12,459$4,587$90,053
Current Officers, Directors, Trustees, and Key Employees$29,576$23,636$5,721$58,933
Occupancy$20,632$4,678$1,364$26,674
Fees for Services Other$17,441$6,067$1,769$25,277
Office Expenses$10,627$3,696$1,078$15,401
Payroll Taxes$10,403$3,618$1,055$15,076
Depreciation Depletion$12,239--$12,239
Insurance$4,865$1,692$494$7,051
Other Expenses$2,760$960$280$4,000
Pension Plan Contributions$643$497-$1,140
Total Functional Expenses$202,180$64,431$18,214$284,825
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,283
Fundraising Direct Expenses$10,234
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Living Locally$61,283$61,283$10,234$51,049
Total Events$61,283$61,283$10,234$51,049
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Section B, Line 11B

“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, Section B, Line 12C

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

Form 990, Part VI, Section C, Line 19

“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
Michael Patterson
Title
Treasurer
Signed
2024-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Moberly
Formed
2002
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
260

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Cheryl L Morgan CPA
Phone
5032223338
Supplemental Narrative

Financial Statement Notes

Part II, Line 5: Summarized Policy

“Lower nehalem community trust visits all easement properties annually to monitor property boundaries and ensure that landowners are in compliance with easement restrictions.”

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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/NetAssetsOrFundBalancesBOYAmt05234562
IRS990/NetAssetsOrFundBalancesEOYAmt05218308
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt051049
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt053072
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05184562
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05187481
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01364
IRS990/OccupancyGrp/ManagementAndGeneralAmt04678
IRS990/OccupancyGrp/ProgramServicesAmt020632
IRS990/OccupancyGrp/TotalAmt026674
IRS990/OfficeExpensesGrp/FundraisingAmt01078
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03696
IRS990/OfficeExpensesGrp/ProgramServicesAmt010627
IRS990/OfficeExpensesGrp/TotalAmt015401
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07000
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ACQUISITION FEES
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3COMMUNITY EVENTS
IRS990/OtherExpensesGrp/FundraisingAmt0980
IRS990/OtherExpensesGrp/FundraisingAmt1575
IRS990/OtherExpensesGrp/FundraisingAmt2311
IRS990/OtherExpensesGrp/FundraisingAmt3280
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03360
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11971
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21797
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3960
IRS990/OtherExpensesGrp/ProgramServicesAmt09660
IRS990/OtherExpensesGrp/ProgramServicesAmt15668
IRS990/OtherExpensesGrp/ProgramServicesAmt24659
IRS990/OtherExpensesGrp/ProgramServicesAmt32760
IRS990/OtherExpensesGrp/TotalAmt014000
IRS990/OtherExpensesGrp/TotalAmt18214
IRS990/OtherExpensesGrp/TotalAmt26767
IRS990/OtherExpensesGrp/TotalAmt34000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04587
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012459
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt073007
IRS990/OtherSalariesAndWagesGrp/TotalAmt090053
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01055
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03618
IRS990/PayrollTaxesGrp/ProgramServicesAmt010403
IRS990/PayrollTaxesGrp/TotalAmt015076
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0497
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0643
IRS990/PensionPlanContributionsGrp/TotalAmt01140
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt08110
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05734
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08270
IRS990/PrincipalOfficerNm0DEBBIE MOBERLY
IRS990/PriorPeriodAdjustmentsAmt0-29000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08058
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt055741
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt08058
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION OPERATES A COMMUNITY GARDEN KNOWN AS ALDER CREEK FARM, AT WHICH PRINCIPLES OF ORGANIC GARDENING ARE TAUGHT THROUGH HANDS-ON LEARNING. VOLUNTEERS CULTIVATE 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/ProgSrvcAccomActy3Grp/ExpenseAmt054439
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0456509
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04264
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt089140
IRS990/PYOtherRevenueAmt021038
IRS990/PYProgramServiceRevenueAmt010194
IRS990/PYRevenuesLessExpensesAmt0290263
IRS990/PYSalariesCompEmpBnftPaidAmt0112602
IRS990/PYTotalExpensesAmt0201742
IRS990/PYTotalRevenueAmt0492005
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-40326
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0330636
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07241
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0183336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0456509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0524974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0331152
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0560377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02056348
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08261
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06423
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05497
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt026699
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt080052
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98720
IRS990ScheduleA/PublicSupportPY170Pct00.75220
IRS990ScheduleA/PublicSupportTotal170Amt02056348
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0183336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0456509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0524974
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0331152
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0560377
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02056348
IRS990ScheduleA/TotalSupportAmt02083047
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/BookValueAmt0111191
IRS990ScheduleD/BuildingsGrp/DepreciationAmt034800
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0145991
IRS990ScheduleD/EquipmentGrp/BookValueAmt09454
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017472
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026926
IRS990ScheduleD/LandGrp/BookValueAmt03957649
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03957649
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt039039
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023982
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063021
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOWER NEHALEM COMMUNITY TRUST VISITS ALL EASEMENT PROPERTIES ANNUALLY TO MONITOR PROPERTY BOUNDARIES AND ENSURE THAT LANDOWNERS ARE IN COMPLIANCE WITH EASEMENT RESTRICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 5: Summarized Policy
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04117333
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010234
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LIVING LOCALLY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt061283
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061283
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt061283

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,236,534
Liabilities
$18,226
Net assets
$5,218,308
Revenue
$244,499
Expenses
$284,825
Net income
-$40,326
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