Civic Intelligence

Lower Nehalem Community Trust

990 • Fiscal year 2024 • EIN 74-3052925

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 24, 2025

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

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.16x

Higher debt load relative to revenue than 50% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

30th percentile

-2.9%

Higher net margin than 30% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$60,947

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

40th percentile

1.7%

Faster asset growth than 40% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

34%

Faster revenue growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$5,326,911

Up $90,377 (+1.7%) from 2023

Net Assets

Up

$5,274,266

Up $55,958 (+1.1%) from 2023

Liabilities

Up

$52,645

Up $34,419 (+189%) from 2023

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin30th percentile

Revenue

Up

$328,533

Up $84,034 (+34%) from 2023

Expenses

Up

$337,957

Up $53,132 (+19%) from 2023

Net Income

Up

-$9,424

Up $30,902 (+77%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth40th 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

2024

Assets$5,326,911
Liabilities$52,645
Net Assets$5,274,266
Open 2024 Filing

Operations Trend

Revenue Growth78th 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

2024

Revenue$328,533
Expenses$337,957
Net Income-$9,424
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 24, 2025
Return Version
2023v6.0
Gross Receipts
$341,018
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$4,117,333$4,110,916▼ $6,417
Investments in Publicly Traded Securities$1,014,267$1,063,801▲ $49,534
Cash and Non-Interest-Bearing Accounts$89,423$68,012▼ $21,411
Accounts Receivable-$26,000-
Savings and Temporary Cash Investments$7,241$14,322▲ $7,081
Prepaid Expenses and Deferred Charges$8,270$5,654▼ $2,616
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$5,236,534$5,326,911▲ $90,377
Other Assets Total-$38,206-
Liabilities
Other Liabilities-$38,206-
Accounts Payable and Accrued Expenses$18,226$12,669▼ $5,557
Deferred Revenue-$1,770-
Total Liabilities$18,226$52,645▲ $34,419
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,187,481$5,203,739▲ $16,258
Net Assets With Donor Restrictions$30,827$70,527▲ $39,700
Total Net Assets Fund Balance$5,218,308$5,274,266▲ $55,958
Total Liabilities and Net Assets / Fund Balance$5,236,534$5,326,911▲ $90,377

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,957,649-$3,957,649
Buildings$105,351$40,640$145,991
Leasehold Improvements$45,109$27,235$72,344
Equipment$2,807$20,596$23,403
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ben PittengerPast Exec DirectorPT$59,328$1,619$60,947
Emily AkdedianExecutive DirectorFT$37,223$1,009$38,232

Board Members and Trustees

NameTitle
Debbie MoberlyPresident
Doug FirstbrookDirector
Kopali SernaDirector
Nancy ChaseDirector
Roxann BalmerSecretary
Michael PattersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$208,918
Program Service Revenue
$4,890
Investment Income
$4,234
Other Revenue
$110,491
All Other Contributions
$208,918
Change in Net Assets
$-9,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$201,816
Other Expenses$136,141
Total Fundraising Expense$21,442
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,831-$9,468$98,299
Current Officers, Directors, Trustees, and Key Employees$36,982$50,169$9,888$97,039
Fees for Services Other$10,700$26,655-$37,355
Occupancy$5,050$32,073-$37,123
Depreciation Depletion$12,217--$12,217
Insurance-$7,704-$7,704
Office Expenses-$7,171-$7,171
Payroll Taxes$3,764$1,501$579$5,844
Other Expenses$1,665$2,999$70$4,664
All Other Expenses$2,657$437$126$3,220
Conferences and Meetings-$2,086-$2,086
Other Employee Benefits$408$163$63$634
Total Functional Expenses$171,853$144,662$21,442$337,957
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,057
Fundraising Direct Expenses$12,485
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Living Locally$116,057$116,057$12,485$103,572
Total Events$116,057$116,057$12,485$103,572
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
Right of Use Liabilities$38,206
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
2025-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Moberly
Formed
2002
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
6
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/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt065382
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05187481
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05203739
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt032073
IRS990/OccupancyGrp/ProgramServicesAmt05050
IRS990/OccupancyGrp/TotalAmt037123
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07171
IRS990/OfficeExpensesGrp/TotalAmt07171
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt038206
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt063
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0163
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0408
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0634
IRS990/OtherExpensesGrp/Desc0OTHER
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2ACQUISITION FEES
IRS990/OtherExpensesGrp/Desc3PROPERtY STEWARDSHIP
IRS990/OtherExpensesGrp/FundraisingAmt01248
IRS990/OtherExpensesGrp/FundraisingAmt170
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04796
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11863
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27045
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32999
IRS990/OtherExpensesGrp/ProgramServicesAmt03201
IRS990/OtherExpensesGrp/ProgramServicesAmt16378
IRS990/OtherExpensesGrp/ProgramServicesAmt21665
IRS990/OtherExpensesGrp/TotalAmt09245
IRS990/OtherExpensesGrp/TotalAmt18311
IRS990/OtherExpensesGrp/TotalAmt27045
IRS990/OtherExpensesGrp/TotalAmt34664
IRS990/OtherLiabilitiesGrp/EOYAmt038206
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06919
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06919
IRS990/OtherRevenueTotalAmt06919
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09468
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt088831
IRS990/OtherSalariesAndWagesGrp/TotalAmt098299
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0579
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01501
IRS990/PayrollTaxesGrp/ProgramServicesAmt03764
IRS990/PayrollTaxesGrp/TotalAmt05844
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08270
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05654
IRS990/PrincipalOfficerNm0DEBBIE MOBERLY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04890
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04890
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION OPERATES A COMMUNITY GARDEN PROGRAM AT ITS ALDER CREEK FARM LOCATION. PRINCIPLES OF ORGANIC AND PERMACULTURE GARDENING ARE TAUGHT TO VOLUNTEERS THROUGH HANDS-ON LEARNING. THEY 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 A BARN, GREENHOUSE, HOOP HOUSE AND IRRIGATION SYSTEM. TO SUPPORT THE VEGETABLE GARDEN AND FRUIT ORCHARD CROPS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt048565
IRS990/ProgSrvcAccomActy3Grp/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 HOSTS AN ANNUAL MIGRATORY BIRD FESTIVAL FOR ALL AGES WITH PARTNER ORGANIZATIONS AND LOCAL BIOLOGISTS, PROVIDING EDUCATIONAL INFORMATION AND ACTIVITIES TO RAISE AWARENESS ABOUT MIGRATIONS IN THE NORTH OREGON COAST REGION. BIENNIAL ESTUARY CLEANUPS PROVIDE HANDS-ON EXPOSURE TO THE ESTUARY ECOSYSTEM WHILE REMOVING DEBRIS THAT DEGRADES THE ESTUARY HABITAT
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt048389
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0183336
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02056
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0119623
IRS990/PYOtherRevenueAmt051049
IRS990/PYProgramServiceRevenueAmt08058
IRS990/PYRevenuesLessExpensesAmt0-40326
IRS990/PYSalariesCompEmpBnftPaidAmt0165202
IRS990/PYTotalExpensesAmt0284825
IRS990/PYTotalRevenueAmt0244499
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9424
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07241
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0208918
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0183336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0456509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0524974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0331152
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01704889
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08261
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06423
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04462
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt025436
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt077426
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98530
IRS990ScheduleA/PublicSupportPY170Pct00.98720
IRS990ScheduleA/PublicSupportTotal170Amt01704889
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0208918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0183336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0456509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0524974
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0331152
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01704889
IRS990ScheduleA/TotalSupportAmt01730325
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/BookValueAmt0105351
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040640
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0145991
IRS990ScheduleD/EquipmentGrp/BookValueAmt02807
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020596
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023403
IRS990ScheduleD/LandGrp/BookValueAmt03957649
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03957649
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045109
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027235
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt072344
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038206
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE LIABILITIES
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/TotalBookValueLandBuildingsAmt04110916
IRS990ScheduleD/TotalLiabilityAmt038206
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012485
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LIVING LOCALLY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0116057
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0116057
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0116057
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0116057
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0103572
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012485
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012485
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 CONFLICTS 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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,326,911
Liabilities
$52,645
Net assets
$5,274,266
Revenue
$328,533
Expenses
$337,957
Net income
-$9,424
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