Civic Intelligence

Lopez Community Land Trust

EIN 91-1469975 • 501(c)3 • Lopez, WA

Profile

Acquires and holds land in trust for housing, agricultural, and other community uses. Builds homes with sweat-equity, transfers homes to cooperative owner associations.

PO Box 25Lopez, WA 98261

lopezclt.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.14x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.62x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

95th percentile

78%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

29%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

102%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,373,094

Up $2,539,113 (+29%) from 2023

Liabilities

Up

$1,541,846

Up $459,187 (+42%) from 2023

Net Assets

Up

$9,831,248

Up $2,079,926 (+27%) from 2023

Revenue

Up

$2,503,456

Up $1,266,672 (+102%) from 2023

Expenses

Up

$562,446

Up $65,765 (+13%) from 2023

Net Income

Up

$1,941,010

Up $1,200,907 (+162%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $2,230,771Liabilities 2010: $470,549Net Assets 2010: $1,760,2222010Assets 2011: $2,318,810Liabilities 2011: $387,649Net Assets 2011: $1,931,1612011Assets 2012: $2,927,714Liabilities 2012: $646,549Net Assets 2012: $2,281,1652012Assets 2013: $2,317,553Liabilities 2013: $308,127Net Assets 2013: $2,009,4262013Assets 2014: $2,436,509Liabilities 2014: $308,239Net Assets 2014: $2,128,2702014Assets 2015: $2,687,293Liabilities 2015: $458,692Net Assets 2015: $2,228,6012015Assets 2016: $2,680,466Liabilities 2016: $373,764Net Assets 2016: $2,306,7022016Assets 2017: $3,569,567Liabilities 2017: $517,741Net Assets 2017: $3,051,8262017Assets 2018: $5,443,075Liabilities 2018: $864,748Net Assets 2018: $4,578,3272018Assets 2019: $6,442,805Liabilities 2019: $565,348Net Assets 2019: $5,877,4572019Assets 2020: $8,634,263Liabilities 2020: $2,022,801Net Assets 2020: $6,611,4622020Assets 2021: $7,927,775Liabilities 2021: $1,165,180Net Assets 2021: $6,762,5952021Assets 2022: $8,211,323Liabilities 2022: $1,061,188Net Assets 2022: $7,150,1352022Assets 2023: $8,833,981Liabilities 2023: $1,082,659Net Assets 2023: $7,751,3222023Assets 2024: $11,373,094Liabilities 2024: $1,541,846Net Assets 2024: $9,831,2482024

Highlighted filing

2024

Assets$11,373,094
Liabilities$1,541,846
Net Assets$9,831,248

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $203,2822010Expenses 2011: $161,3252011Expenses 2012: $169,0692012Revenue 2013: $429,450Expenses 2013: $701,189Net Income 2013: -$271,7392013Revenue 2014: $373,171Expenses 2014: $254,327Net Income 2014: $118,8442014Revenue 2015: $291,752Expenses 2015: $191,421Net Income 2015: $100,3312015Revenue 2016: $514,852Expenses 2016: $436,751Net Income 2016: $78,1012016Revenue 2017: $1,009,620Expenses 2017: $264,496Net Income 2017: $745,1242017Revenue 2018: $1,815,626Expenses 2018: $314,616Net Income 2018: $1,501,0102018Revenue 2019: $1,899,166Expenses 2019: $600,036Net Income 2019: $1,299,1302019Revenue 2020: $1,178,607Expenses 2020: $294,602Net Income 2020: $884,0052020Revenue 2021: $950,869Expenses 2021: $943,694Net Income 2021: $7,1752021Revenue 2022: $775,111Expenses 2022: $387,571Net Income 2022: $387,5402022Revenue 2023: $1,236,784Expenses 2023: $496,681Net Income 2023: $740,1032023Revenue 2024: $2,503,456Expenses 2024: $562,446Net Income 2024: $1,941,0102024

Highlighted filing

2024

Revenue$2,503,456
Expenses$562,446
Net Income$1,941,010

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.4$1.54$9.83$2.50$0.56$1.94
2023Summary only. Only limited summary data is available for this year.$8.83$1.08$7.75$1.24$0.50$0.74
2022Detailed filing. Detailed filing data is available for this year.$8.21$1.06$7.15$0.78$0.39$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.93$1.17$6.76$0.95$0.94$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$2.02$6.61$1.18$0.29$0.88
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$0.57$5.88$1.90$0.60$1.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.44$0.86$4.58$1.82$0.31$1.50
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.52$3.05$1.01$0.26$0.75
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.37$2.31$0.51$0.44$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.69$0.46$2.23$0.29$0.19$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.31$2.13$0.37$0.25$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.32$0.31$2.01$0.43$0.70$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.65$2.28$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.39$1.93$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.47$1.76$0.20
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$775,958
Mission and Program Overview

Mission

Acquires and holds land in trust for housing, agricultural, and other community uses. Builds homes with sweat-equity, transfers homes to cooperative owner associations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,761,570$4,811,252▲ $49,682
Other Notes and Loans Receivable, Net$1,174,829$1,147,186▼ $27,643
Investments in Publicly Traded Securities$1,115,137$1,031,877▼ $83,260
Cash and Non-Interest-Bearing Accounts$607,137$748,594▲ $141,457
Savings and Temporary Cash Investments$110,117$123,473▲ $13,356
Pledges and Grants Receivable$103,462$103,613▲ $151
Loans From Officers Directors$32,090$13,184▼ $18,906
Inventories for Sale or Use$2,304$1,457▼ $847
Prepaid Expenses and Deferred Charges$400$0▼ $400
Total Assets$7,927,775$8,211,323▲ $283,548
Other Assets Total$52,819$243,871▲ $191,052
Liabilities
Mortgage Notes Payable Secured by Investment Property$969,454$873,962▼ $95,492
Unsecured Notes Loans Payable$142,452$131,320▼ $11,132
Accounts Payable and Accrued Expenses$15,692$36,374▲ $20,682
Deferred Revenue$5,492$6,348▲ $856
Total Liabilities$1,165,180$1,061,188▼ $103,992
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,608,605$3,814,972▲ $206,367
Net Assets With Donor Restrictions$3,153,990$3,335,163▲ $181,173
Total Net Assets Fund Balance$6,762,595$7,150,135▲ $387,540
Total Liabilities and Net Assets / Fund Balance$7,927,775$8,211,323▲ $283,548

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,956,616-$2,956,616
Buildings$1,791,744$547,532$2,339,276
Equipment$62,892$13,694$76,586

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$503,739-▼ $53,037$30,224$420,478
2021$507,624-▲ $26,572$30,457$503,739
2020$267,905$185,000▲ $70,793$16,074$507,624
2019$224,790-▲ $56,602$13,487$267,905
2018$227,878-▲ $4,087$7,175$224,790
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chom GreacenBoard Chair
Anne HallFormer Chairman
Theresa DrahnFormer Vice Chair
Quaniqua WilliamsVice Chair
Marvin PetersonFormer Member
Chaz OttFormer Treasurer
Asia CitroMember
Craig SearlsMember
Mark EamesSecretary
Janet MarshallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$685,322
Program Service Revenue
$111,643
Investment Income
$-22,054
Other Revenue
$200
All Other Contributions
$685,322
Change in Net Assets
$387,540

Audited Revenue Reconciliation

Revenue per Audited Statements
$775,111
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$775,111
Total Revenue per Form 990
$775,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,421
Salaries, Compensation, and Employee Benefits$167,489
Total Fundraising Expense$12,233
Grants and Similar Amounts Paid$6,661
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,774$5,724$2,491$154,989
Depreciation Depletion$64,244$1,348$898$66,490
Occupancy$55,147$1,397$7,620$64,164
Interest$16,854--$16,854
Insurance$11,897$2,455-$14,352
Payroll Taxes$11,837$462$201$12,500
Fees for Services Accounting$9,919$285-$10,204
Office Expenses$6,976$408$1,023$8,407
Fees for Services Legal$7,005$201-$7,206
Grants to Domestic Orgs$6,661--$6,661
Travel$6,614--$6,614
Other Expenses$2,658--$2,658
Fees for Services Other$2,306$67-$2,373
Advertising$777--$777
Total Functional Expenses$362,991$12,347$12,233$387,571

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$387,571
Total Expenses per Audited Statements$387,571
Total Expenses per Form 990$387,571
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lopez Island School DistrictLopez Island, WA-Garden & Farm Program$5,821
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Dinner----
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
Loans from Officers, Directors, Trustees, and Key Employees$32,090$13,184▼ $18,906
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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

Line 11b explanation - full board is given copies of form 990 for comment before submittal. Executive committee supervises preparation.

Form 990, Part VI, Section B, Line 12C

Policy requires annual disclosure of any real estate holdings on lopez island to avoid conflict of interest.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director (only relevant employee) is approved by full, independent board following adopted personnel policy.

Form 990, Part VI, Section C, Line 19

Governing policies, tax returns, and financial statements are readily available from trust main office upon request.

Filing and Contact Details

Filer

Filer Name
Lopez Community Land Trust
EIN
91-1469975
Phone
3604683723
Address
PO BOX 25, LOPEZ, WA 98261

Signing Officer

Name
Mark Eames
Title
Secretary
Phone
3604683723
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chom Greacen
Formed
1989
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
49

Preparer

Firm
Cna Tax Professionals Inc
Address
10475 CROSSPOINT BOULEVARD SUITE, 200, INDIANAPOLIS, IN 46256
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Lopez community land trust is exempt from federal income tax under section 501(c)(3) of the internal revenue code. In addition, lopez community land trust qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). The trust files the required federal and state information returns. Whenever tax returns are filed, the filing organization must evaluate the merits of its tax positions and determine if they will be ultimately sustained. Those tax positions for the trust include maintaining their tax-exempt status and the taxability of any unrelated business income. The trust believes these positions are sustainable. Although trust has not incurred any interest and penalties associated with these positions, it is their policy to expense them in the statement of activities.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

FUNDRAISING

PART XII, LINE 4B - OTHER ADJUSTMENTS:

FUNDRAISING

Raw XML AppendixShowing 400 of 529 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt015692
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt036374
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ACQUIRES AND HOLDS LAND IN TRUST FOR HOUSING, AGRICULTURAL, AND OTHER COMMUNITY USES. BUILDS HOMES WITH SWEAT-EQUITY, TRANSFERS HOMES TO COOPERATIVE OWNER ASSOCIATIONS.
IRS990/AdvertisingGrp/ProgramServicesAmt0777
IRS990/AdvertisingGrp/TotalAmt0777
IRS990/AllOtherContributionsAmt0685322
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum03604683723
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt025 TUATARA RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOPEZ
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0982610025
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IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/EOYAmt0748594
IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0847
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0685322
IRS990/CYGrantsAndSimilarPaidAmt06661
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IRS990/CYTotalRevenueAmt0775111
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01348
IRS990/DepreciationDepletionGrp/ProgramServicesAmt064244
IRS990/DepreciationDepletionGrp/TotalAmt066490
IRS990/Desc0STEWARDSHIP OF LAND HELD FOR 6 LOW INCOME HOUSING PROJECTS. HOMEOWNERS HAVE 99 YEAR LEASE WITH STRICT LIMITS ON TRANSFERS OF HOMES. BUILDINGS ARE TRANSFERRED TO HOMEOWNERS ASSOCIATIONS, LAND IS RETAINED BY TRUST.IN 2020, LCLT WAS ENGAGED IN THE CONSTRUCTION OF 5 HOMES. CONSTRUCTION COSTS OF 819,264 WERE INCURRED IN 2020 AND CAPITALIZED. TOTAL WESTPARK COSTS OF $337,816 WERE CAPITALIZED WITH BUILDINGS, BUT THE REMAINING CONSTRUCTION COSTS INCURRED TO DATE FOR HP8 AND HP9 AS OF 12/31/20 WAS $752,327.
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorRstrOrQuasiEndowmentsInd01
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IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FeesForServicesLegalGrp/TotalAmt07206
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt067
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02306
IRS990/FeesForServicesOtherGrp/TotalAmt02373
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0ANNE HALL
IRS990/Form990PartVIISectionAGrp/PersonNm1CHAZ OTT
IRS990/Form990PartVIISectionAGrp/PersonNm2THERESA DRAHN
IRS990/Form990PartVIISectionAGrp/PersonNm3CHOM GREACEN
IRS990/Form990PartVIISectionAGrp/PersonNm4QUANIQUA WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm5CRAIG SEARLS
IRS990/Form990PartVIISectionAGrp/PersonNm6MARVIN PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm7JANET MARSHALL
IRS990/Form990PartVIISectionAGrp/PersonNm8ASIA CITRO
IRS990/Form990PartVIISectionAGrp/PersonNm9MARK EAMES
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0FORMER CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1FORMER TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2FORMER VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6FORMER MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt06661
IRS990/GrantsToDomesticOrgsGrp/TotalAmt06661
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0775958
IRS990/GrossSalesOfInventoryAmt01047
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02455
IRS990/InsuranceGrp/ProgramServicesAmt011897
IRS990/InsuranceGrp/TotalAmt014352
IRS990/InterestGrp/ProgramServicesAmt016854
IRS990/InterestGrp/TotalAmt016854
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02304
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01457
IRS990/InvestmentIncomeGrp/ExclusionAmt0-22054
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0-22054
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01115137
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01031877
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0561226
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04761570
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04811252
IRS990/LandBldgEquipCostOrOtherBssAmt05372478
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt032090
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt013184
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ACQUIRES AND HOLDS LAND IN TRUST FOR HOUSING, AGRICULTURAL, AND OTHER COMMUNITY USES. BUILDS HOMES WITH SWEAT-EQUITY, TRANSFERS HOMES TO COOPERATIVE OWNER ASSOCIATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0969454
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0873962
IRS990/NetAssetsOrFundBalancesBOYAmt06762595
IRS990/NetAssetsOrFundBalancesEOYAmt07150135
IRS990/NetIncomeOrLossGrp/ExclusionAmt0200
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0200
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03608605
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03814972
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt05705
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt07620
IRS990/OccupancyGrp/ManagementAndGeneralAmt01397
IRS990/OccupancyGrp/ProgramServicesAmt055147
IRS990/OccupancyGrp/TotalAmt064164
IRS990/OfficeExpensesGrp/FundraisingAmt01023
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0408
IRS990/OfficeExpensesGrp/ProgramServicesAmt06976
IRS990/OfficeExpensesGrp/TotalAmt08407
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt052819
IRS990/OtherAssetsTotalGrp/EOYAmt0243871
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc1PROJECT EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/ProgramServicesAmt09171
IRS990/OtherExpensesGrp/ProgramServicesAmt14151
IRS990/OtherExpensesGrp/ProgramServicesAmt22658
IRS990/OtherExpensesGrp/TotalAmt09171
IRS990/OtherExpensesGrp/TotalAmt14151
IRS990/OtherExpensesGrp/TotalAmt22658
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02491
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05724
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0146774
IRS990/OtherSalariesAndWagesGrp/TotalAmt0154989
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01174829
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01147186
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0201
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0462
IRS990/PayrollTaxesGrp/ProgramServicesAmt011837
IRS990/PayrollTaxesGrp/TotalAmt012500
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0103462
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0103613
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CHOM GREACEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531190
IRS990/ProgramServiceRevenueGrp/Desc0LEASE AND OTHER FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0111643
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111643
IRS990/ProgSrvcAccomActy2Grp/Desc0SUSTAINABLE AGRICULTURE AND RURAL DEVELOPMENT.1)OPERATION OF A SEED LIBRARY FOR SEED STORAGE & RESEARCH.2)COLLABORATION AND EDUCATION PROGRAMS WITH THE LOCAL SCHOOL, FARMERS AND GARDENERS EXPLORING GRAIN PRODUCTION AND LOCAL FOODS AND SEED PRODUCTION. 3)PURCHASE OF FARM LAND FOR EDUCATIONAL AND LOCAL FOOD PRODUCTION, LAND ACQUISITION COMPLETED IN 2017.4)ADDITIONAL AGRICULTURAL PROPERTY ACQUIRED IN 2020.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0115537
IRS990/ProgSrvcAccomActy2Grp/GrantAmt06661
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035535
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0670006
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt013188
IRS990/PYInvestmentIncomeAmt051786
IRS990/PYOtherExpensesAmt0764951
IRS990/PYOtherRevenueAmt0101763
IRS990/PYProgramServiceRevenueAmt0127314
IRS990/PYRevenuesLessExpensesAmt07175
IRS990/PYSalariesCompEmpBnftPaidAmt0165555
IRS990/PYTotalExpensesAmt0943694
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0950869
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0387540
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt076108
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0110117
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0123473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0685322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0670006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0946831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01734797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01748800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05785756
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0-22054
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0195744
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt089806
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt067629
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03433
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0334558
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0394281
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.34680
IRS990ScheduleA/PublicSupportPY170Pct00.36860
IRS990ScheduleA/PublicSupportTotal170Amt02122526
IRS990ScheduleA/SubstantialContributorsTotAmt03663230
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0685322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0670006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0946831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01734797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01748800
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05785756
IRS990ScheduleA/TotalSupportAmt06120314
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01791744
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0547532
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02339276
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0503739
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0420478
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-53037
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt030224
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0507624
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0503739
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt026572
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt030457
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0267905
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0185000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0507624
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt070793
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt016074
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0224790
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0267905
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt056602
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt013487
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0227878
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0224790
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04087
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt07175
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt062892
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013694
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076586
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0387571
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02956616
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02956616
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0775111
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOPEZ COMMUNITY LAND TRUST IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, LOPEZ COMMUNITY LAND TRUST QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE TRUST FILES THE REQUIRED FEDERAL AND STATE INFORMATION RETURNS. WHENEVER TAX RETURNS ARE FILED, THE FILING ORGANIZATION MUST EVALUATE THE MERITS OF ITS TAX POSITIONS AND DETERMINE IF THEY WILL BE ULTIMATELY SUSTAINED. THOSE TAX POSITIONS FOR THE TRUST INCLUDE MAINTAINING THEIR TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME. THE TRUST BELIEVES THESE POSITIONS ARE SUSTAINABLE. ALTHOUGH TRUST HAS NOT INCURRED ANY INTEREST AND PENALTIES ASSOCIATED WITH THESE POSITIONS, IT IS THEIR POLICY TO EXPENSE THEM IN THE STATEMENT OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04811252
IRS990ScheduleD/TotalExpensesPerForm990Amt0387571
IRS990ScheduleD/TotalRevenuePerForm990Amt0775111
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0775111
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0387571
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SUMMER DINNER
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt05821
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GARDEN & FARM PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LOPEZ ISLAND SCHOOL DISTRICT
IRS990ScheduleI/RecipientTable/RecipientEIN0911046710
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt086 SCHOOL RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOPEZ ISLAND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098261
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV

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