Civic Intelligence

Deschutes Land Trust

EIN 93-1186407 • 501(c)3 • Bend, OR

Profile

To preserve and enhance natural ecosystems, scenic areas, open spaces, fish and wildlife habitat within deschutes basin.

210 NW Irving 102Bend, OR 97703

www.deschuteslandtrust.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.16x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.71x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

25th percentile

-3.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$146,778

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

30th percentile

0.1%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

154%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$28,518,064

Up $23,939 (+0.1%) from 2023

Liabilities

Up

$4,611,121

Up $31,600 (+0.7%) from 2023

Net Assets

Down

$23,906,943

Down $7,661 (-0.0%) from 2023

Revenue

Up

$6,481,311

Up $3,929,442 (+154%) from 2023

Expenses

Up

$6,715,730

Up $4,157,560 (+163%) from 2023

Net Income

Down

-$234,419

Down $228,118 (-3620%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $7,766,129Liabilities 2011: $35,208Net Assets 2011: $7,730,9212011Assets 2012: $7,779,387Liabilities 2012: $44,001Net Assets 2012: $7,735,3862012Assets 2013: $8,246,048Liabilities 2013: $24,255Net Assets 2013: $8,221,7932013Assets 2014: $8,382,199Liabilities 2014: $44,100Net Assets 2014: $8,338,0992014Assets 2015: $12,470,091Liabilities 2015: $38,801Net Assets 2015: $12,431,2902015Assets 2016: $12,779,798Liabilities 2016: $76,251Net Assets 2016: $12,703,5472016Assets 2017: $15,089,618Liabilities 2017: $1,381,255Net Assets 2017: $13,708,3632017Assets 2018: $15,055,085Liabilities 2018: $999,386Net Assets 2018: $14,055,6992018Assets 2019: $16,332,240Liabilities 2019: $781,813Net Assets 2019: $15,550,4272019Assets 2020: $22,973,048Liabilities 2020: $3,825,201Net Assets 2020: $19,147,8472020Assets 2021: $21,863,819Liabilities 2021: $1,555,695Net Assets 2021: $20,308,1242021Assets 2022: $28,164,080Liabilities 2022: $4,597,894Net Assets 2022: $23,566,1862022Assets 2023: $28,494,125Liabilities 2023: $4,579,521Net Assets 2023: $23,914,6042023Assets 2024: $28,518,064Liabilities 2024: $4,611,121Net Assets 2024: $23,906,9432024

Highlighted filing

2024

Assets$28,518,064
Liabilities$4,611,121
Net Assets$23,906,943

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,857,783Expenses 2011: $799,470Net Income 2011: $3,058,3132011Revenue 2012: $869,622Expenses 2012: $865,157Net Income 2012: $4,4652012Revenue 2013: $1,437,957Expenses 2013: $951,550Net Income 2013: $486,4072013Revenue 2014: $1,089,770Expenses 2014: $1,084,418Net Income 2014: $5,3522014Revenue 2015: $5,132,212Expenses 2015: $1,039,266Net Income 2015: $4,092,9462015Revenue 2016: $1,331,241Expenses 2016: $977,295Net Income 2016: $353,9462016Revenue 2017: $2,014,427Expenses 2017: $1,200,480Net Income 2017: $813,9472017Revenue 2018: $1,308,364Expenses 2018: $1,114,659Net Income 2018: $193,7052018Revenue 2019: $2,656,500Expenses 2019: $1,271,420Net Income 2019: $1,385,0802019Revenue 2020: $4,990,985Expenses 2020: $2,440,042Net Income 2020: $2,550,9432020Revenue 2021: $2,514,560Expenses 2021: $1,768,925Net Income 2021: $745,6352021Revenue 2022: $7,663,550Expenses 2022: $3,917,524Net Income 2022: $3,746,0262022Revenue 2023: $2,551,869Expenses 2023: $2,558,170Net Income 2023: -$6,3012023Revenue 2024: $6,481,311Expenses 2024: $6,715,730Net Income 2024: -$234,4192024

Highlighted filing

2024

Revenue$6,481,311
Expenses$6,715,730
Net Income-$234,419

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.5$4.61$23.9$6.48$6.72$0.23
2023Detailed filing. Detailed filing data is available for this year.$28.5$4.58$23.9$2.55$2.56$0.01
2022Detailed filing. Detailed filing data is available for this year.$28.2$4.60$23.6$7.66$3.92$3.75
2021Detailed filing. Detailed filing data is available for this year.$21.9$1.56$20.3$2.51$1.77$0.75
2020Detailed filing. Detailed filing data is available for this year.$23.0$3.83$19.1$4.99$2.44$2.55
2019Detailed filing. Detailed filing data is available for this year.$16.3$0.78$15.6$2.66$1.27$1.39
2018Detailed filing. Detailed filing data is available for this year.$15.1$1.00$14.1$1.31$1.11$0.19
2017Detailed filing. Detailed filing data is available for this year.$15.1$1.38$13.7$2.01$1.20$0.81
2016Detailed filing. Detailed filing data is available for this year.$12.8$0.08$12.7$1.33$0.98$0.35
2015Detailed filing. Detailed filing data is available for this year.$12.5$0.04$12.4$5.13$1.04$4.09
2014Summary only. Only limited summary data is available for this year.$8.38$0.04$8.34$1.09$1.08$0.01
2013Summary only. Only limited summary data is available for this year.$8.25$0.02$8.22$1.44$0.95$0.49
2012Summary only. Only limited summary data is available for this year.$7.78$0.04$7.74$0.87$0.87$0.00
2011Summary only. Only limited summary data is available for this year.$7.77$0.04$7.73$3.86$0.80$3.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 27, 2025
Return Version
2024v5.2
Gross Receipts
$6,481,311
Mission and Program Overview

Mission

To preserve and enhance natural ecosystems, scenic areas, open spaces, fish and wildlife habitat within deschutes basin.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,930,238$21,583,711▼ $346,527
Investments in Publicly Traded Securities$3,023,385$3,064,271▲ $40,886
Savings and Temporary Cash Investments$784,406$776,670▼ $7,736
Cash and Non-Interest-Bearing Accounts$164,533$434,354▲ $269,821
Prepaid Expenses and Deferred Charges$8,087$4,510▼ $3,577
Pledges and Grants Receivable$17,810$4,000▼ $13,810
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$28,494,125$28,518,064▲ $23,939
Other Assets Total$2,565,666$2,650,548▲ $84,882
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,202,750$4,000,000▼ $202,750
Other Liabilities$313,307$437,301▲ $123,994
Accounts Payable and Accrued Expenses$63,464$173,820▲ $110,356
Total Liabilities$4,579,521$4,611,121▲ $31,600
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,290,735$20,843,160▼ $447,575
Net Assets Without Donor Restrictions$2,623,869$3,063,783▲ $439,914
Total Net Assets Fund Balance$23,914,604$23,906,943▼ $7,661
Total Liabilities and Net Assets / Fund Balance$28,494,125$28,518,064▲ $23,939

Asset Categories

AssetBook ValueDepreciationBasis
Land$21,553,451-$21,553,451
Equipment$30,260$154,465$184,725
Other Assets Org$92,083--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rika AyotteExecutive DirectorFT$142,638$4,140$146,778

Board Members and Trustees

NameTitle
Ann RichardsonPresident
Stacey ForsonVice President
Amy MillerDirector
Austin SmithDirector
Breck Flanagan-caldwellDirector
Daniele MckayDirector
Gonzalo MendezDirector
Inge WellsDirector
Jim NicolDirector
Melissa KentDirector
Rob GarrottDirector
Tom MontagDirector
Michelle McswainSecretary
Steve BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,279,424
Program Service Revenue
$0
Investment Income
$177,291
Other Revenue
$24,596
All Other Contributions
$2,245,050
Change in Net Assets
$-234,419

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$26,241Fair Market Value (FMV)
Total Noncash Contributions7$26,241-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,481,311
Revenue Not Reported on Form 990
$226,758
Total Revenue per Audited Statements
$6,708,069
Total Revenue per Form 990
$6,481,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,433,778
Salaries, Compensation, and Employee Benefits$1,281,952
Total Fundraising Expense$367,307
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$682,022$26,851$216,671$925,544
Interest$170,438--$170,438
Current Officers, Directors, Trustees, and Key Employees$80,728$14,678$51,372$146,778
All Other Expenses$95,367$26,127$14,041$135,535
Other Employee Benefits$68,033$3,664$23,818$95,515
Payroll Taxes$64,124$3,467$22,480$90,071
Office Expenses$55,512$1,890$14,350$71,752
Occupancy$52,025$7,963$8,218$68,206
Other Expenses$50,755$173$1,597$52,525
Insurance$27,210$4,505$4,908$36,623
Travel$24,137$5,120$2,345$31,602
Pension Plan Contributions$17,756$683$5,605$24,044
Conferences and Meetings$6,811$4,317$102$11,230
Depreciation Depletion-$10,899-$10,899
Total Functional Expenses$6,202,501$145,922$367,307$6,715,730

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,715,730
Total Expenses per Audited Statements$6,715,730
Total Expenses per Form 990$6,715,730
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
Accrued Interest Payable$345,218
Operating Lease Right-of-use Liability$92,083
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 A, Line 4

Bylaws were amended to revise the role of the executive committee. New bylaws state the executive committee will conduct performance reviews of the executive director, work with executive director on long-range planning, and act in lieu of the full board on time sensitive matters arising between meetings.

Form 990, Part VI, Section B, Line 11B

After the 990 is prepared by the accountant, a draft is presented to management. Management will then review the 990 with the board's finance committee with recommendation, if any, for change. A digital copy of the 990 will be provided to each board member.

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

Annually, staff and board review the organization's conflict of interest procedures and an annual conflict disclosure form is prepared by each staff and board member. The annual disclosure is reviewed by the executive director and board president and any actual, potential or perceived conflicts are referred to the executive committee for resolution per the organization.

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

The board establishes the executive director's salary and any subsequent changes through the annual budgeting process. The board and executive director jointly establishes a compensation structure for the entire organization and all staff.

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

Board officers are not compensated. Staff compensation is established annually through the board's review and approved budget. Staff compensation is periodically reviewed against comparable organizations for competitiveness and appropriateness.

Form 990, Part VI, Section C, Line 19

Form 990 is available on guide star www.guidestar.org. Other documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Deschutes Land Trust
EIN
93-1186407
Phone
5413300017
Address
210 NW Irving 102, Bend, OR 97703

Signing Officer

Name
Rika Ayotte
Title
Exec Director
Signed
2025-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rika Ayotte
Formed
1995
Legal Domicile
Or
Voting Board Members
15
Independent Board Members
15
Employees
17
Volunteers
270

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Katie L Sheffield CPA
Phone
5032223338
Supplemental Narrative

Financial Statement Notes

Part II, Line 5: Summarized Policy

The deschutes land trust is committed to the perpetual stewardship of the conservation values protected by our conservation easements. Having a clear and consistent system for preventing and responding to easement violations will help ensure these conservation values are protected. It is therefore the land trust's policy to maintain clear and consistent procedures that will guide both staff and board in handling suspected easement violations. The land trust will regularly review and revise these procedures as needed to ensure the long-term integrity of our conservation easement program. We adopt the following principles to guide us in developing procedures to prevent and resolve conservation easement violations:1. We will establish and maintain constructive relationships with each conservation easement landowner, and regularly discuss with them the provisions, monitoring, and enforcement of the conservation easement(s) hold on their property;2. We will diligently and regularly monitor all of our conservation easements for compliance;3. We will thoroughly document and provide a timely resolution for every violation identified;4. Land trust staff, not board members or other volunteers, will communicate with landowners regarding violation or enforcement matters;5. Land trust staff will keep the board apprised of easement violations, and involve them as appropriate in resolving easement violations. Legal enforcement actions, including hiring legal counsel to pursue a resolution or initiating mediation, arbitration, or litigation, will be initiated only after approval by the board;6. We will provide consistent responses to similar conservation easement violations;7. At all times, we will act in a manner that maintains the land trust's professionalism, credibility, and integrity.

Part II, Line 9: Organization Reporting of conservation easements.

Deschutes land trust has acquired and holds a number of conservation easements, each represents a legal interest in land owned by another person or entity. The conservation easement represents the trust's right to use, control and/or protect the land for conservation purposes. Because of the unique nature of these easements, the impracticality of obtaining reliable estimates of the value of these easements, the financial statements reflect only the nominal value for these property rights. This is consistant with practices followed by many environmental land trusts.

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IRS990/Form990PartVIISectionAGrp/PersonNm7ROB GARROTT
IRS990/Form990PartVIISectionAGrp/PersonNm8AMY MILLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/OtherExpensesGrp/Desc1PRESERVE MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CONTRACTORS
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION AND OUTREACH - SEEKING TO ENGAGE THE COMMUNITY, THIS PROGRAM ENCOURAGES AN UNDERSTANDING, APPRECIATION, AND COMMITMENT TO ALL ASPECTS OF LAND AND NATURAL RESOURCE CONSERVATION BY IDENTIFYING AND NURTURING TARGET AUDIENCES AND MEDIA WITH COMMUNICATION STRATEGIES THAT HIGHLIGHT A "SENSE OF PLACE," AWARENESS OF THE THREATS TO LIVABILITY, AND LEGAL AND FINANCIAL STRATEGIES FOR LAND PROTECTION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CONSERVATION OF LAND - LAND ACQUISITION AND CONSERVATION ARE UNDERTAKEN TO ANALYZE, ACQUIRE AND HELP WITH THE REHABILITATION OF LANDS IN THE DESCHUTES RIVER BASIN.
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