Civic Intelligence

Deschutes Basin Land Trust

990 • Fiscal year 2019 • EIN 93-1186407

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 23, 2020

210 NW IrvingBend, OR 97703

(541) 330-0017

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.05x

Higher debt load relative to assets than 27% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.29x

Higher debt load relative to revenue than 57% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

91st percentile

52%

Higher net margin than 91% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

24th percentile

$108,603

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

65th percentile

8.5%

Faster asset growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

94th percentile

103%

Faster revenue growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$16,332,240

Up $1,277,155 (+8.5%) from 2018

Net Assets

Up

$15,550,427

Up $1,494,728 (+11%) from 2018

Liabilities

Down

$781,813

Down $217,573 (-22%) from 2018

Revenue

Up

$2,656,500

Up $1,348,136 (+103%) from 2018

Expenses

Up

$1,271,420

Up $156,761 (+14%) from 2018

Net Income

Up

$1,385,080

Up $1,191,375 (+615%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$16,332,240
Liabilities$781,813
Net Assets$15,550,427

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$2,656,500
Expenses$1,271,420
Net Income$1,385,080
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 23, 2020
Return Version
2018v3.1
Gross Receipts
$2,656,500
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$11,458,825$12,078,946▲ $620,121
Savings and Temporary Cash Investments$1,606,268$2,217,541▲ $611,273
Pledges and Grants Receivable$157,317$190,878▲ $33,561
Prepaid Expenses and Deferred Charges$22,088$23,138▲ $1,050
Accounts Receivable$19,986$0▼ $19,986
Cash and Non-Interest-Bearing Accounts$18,885$0▼ $18,885
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$15,055,085$16,332,240▲ $1,277,155
Other Assets Total$1,771,716$1,821,737▲ $50,021
Liabilities
Other Liabilities$968,063$729,290▼ $238,773
Accounts Payable and Accrued Expenses$31,323$52,523▲ $21,200
Total Liabilities$999,386$781,813▼ $217,573
Net Assets / Fund Balance
Permanently Rstr Net Assets$10,729,444$11,562,854▲ $833,410
Temporarily Rstr Net Assets$1,926,467$2,702,752▲ $776,285
Unrestricted Net Assets$1,399,788$1,284,821▼ $114,967
Total Net Assets Fund Balance$14,055,699$15,550,427▲ $1,494,728
Total Liabilities and Net Assets / Fund Balance$15,055,085$16,332,240▲ $1,277,155

Asset Categories

AssetBook ValueDepreciationBasis
Land$12,029,104-$12,029,104
Equipment$49,842$66,917$116,759
Other Assets Org$1,821,737--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad ChalfantExecutive DirectorFT$100,112$8,491$108,603

Board Members and Trustees

NameTitle
Glenn WillardPresident
Danielle LordiVice President
Bob ThomasDirector
Gary GustafsonDirector
Inge WellsDirector
Jim NicolDirector
Lori ChapinDirector
Rod BonackerDirector
Win FrancesDirector
Melissa KentSecretary
Mike CuttingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,580,720
Program Service Revenue
$12,381
Investment Income
$29,682
Other Revenue
$33,717
All Other Contributions
$2,580,720
Change in Net Assets
$1,385,080

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
Real Estate Other1$589,660Fair Market Value (FMV)
Total Noncash Contributions1$589,660-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,656,500
Revenue Not Reported on Form 990
$109,648
Total Revenue per Audited Statements
$2,766,148
Total Revenue per Form 990
$2,656,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$819,592
Other Expenses$451,828
Total Fundraising Expense$133,993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$462,667$45,048$78,682$586,397
Current Officers, Directors, Trustees, and Key Employees$87,024$8,473$14,799$110,296
Office Expenses$49,755$1,990$6,579$58,324
Payroll Taxes$44,742$4,356$7,609$56,707
Occupancy$39,369$8,247$6,395$54,011
Other Employee Benefits$41,009$3,993$6,974$51,976
Insurance$21,952$3,829$2,952$28,733
All Other Expenses$20,924$2,757$1,649$25,330
Depreciation Depletion$12,208$2,871$2,214$17,293
Pension Plan Contributions$11,216$1,092$1,908$14,216
Fees for Services Other$2,042$10,712$364$13,118
Other Expenses$11,557$5$1,458$13,020
Travel$10,963$734$824$12,521
Conferences and Meetings$9,469$1,146$1,240$11,855
Total Functional Expenses$1,040,684$96,743$133,993$1,271,420

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,271,420
Total Expenses per Audited Statements$1,271,420
Total Expenses per Form 990$1,271,420
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
Long Term Debt$741,733
Loan Fees Net of Amortization$-12,443
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 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
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, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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, Line 19: Other Organization Documents Publicly Available

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, Bend, OR 97703

Signing Officer

Name
Brad Chalfant
Title
Executive Director
Signed
2020-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Chalfant
Formed
1995
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
280

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

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/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
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IRS990/OtherExpensesGrp/ProgramServicesAmt245020
IRS990/OtherExpensesGrp/ProgramServicesAmt311557
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IRS990/OtherExpensesGrp/TotalAmt245815
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IRS990/PYOtherExpensesAmt0498188
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IRS990/PYProgramServiceRevenueAmt053886
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01826839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01239897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05064401
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01895
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01292
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02580720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01176545

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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