Lower Nehalem Community Trust

Tax-deductible

Manzanita, OR501(c)(3)AnimalsEIN 74-3052925Revenue $472K in FY2025

On file with the IRSnehalemtrust.orgPo Box 496, 97130-0496 · Manzanita, ORTax-exempt since Dec 2002Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Run by 150 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $134K a year · 32% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$75K
to officers and key staff · 18% of spending
Top officer’s pay higher than 82% of similar orgs
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $51K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$39K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$472K
+44% vs prior year
Spent
$428K
To programs
75%
Net assets
$5.4M
By yearFY2021–FY2025
Revenue
$472K
FY2025▲ +44%
Tap a bar for its year
Revenue by fiscal year
FY2021$564K
FY2022$492K
FY2023$244K
FY2024$329K
FY2025$472K
Expenses
$428K
FY2025▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2021$179K
FY2022$202K
FY2023$285K
FY2024$338K
FY2025$428K
Net assets
$5.4M
FY2025▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$5.0M
FY2022$5.2M
FY2023$5.2M
FY2024$5.3M
FY2025$5.4M

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $320K Management & general 19% · $82K Fundraising 6% · $26K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $75K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Dir.
$75,150Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Emily Akdedian’s $75K as Executive Dir. is at the 82nd percentile of top reported officer pay among 1220 $100K–1M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023
Emily Akdedian$75,150$37,223—
Ben Pittenger—$59,328$54,367

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Lower Nehalem Community Trust executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves land and nurtures conservation values with community partners on the Oregon coast.

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Provided by the organization

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3 programs · $320K · in their own filed words · FY2024
01

The organization assists landowners and local communities to preserve land of ecological value. The organization supports native plant recovery and the restoration of habitats and ecosystems by removing invasive species and planting native trees, shrubs, and herbaceous vegetation on conserved lands.

$208Kprogram expense
02

The 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.

$63Kprogram expense
03

The 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.

$48Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$472K
Ln 12
Gifts and grantsLn 1h$451K
Investment incomeLn 3$27K
Fees for servicesLn 2g$5K
Money outPt IX
$428K
Ln 25
Programscol B$320K
Managementcol C$82K
Fundraisingcol D$26K
Owns and owesPt X
$5.4M
net assets · Ln 32
Cash and savingsLn 1–2$108K
Total assetsLn 16$5.5M
LiabilitiesLn 26$39K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$451K
Noncash giftsLn 1g$40K
Fundraising eventsLn 1c$122K
Fees for servicesLn 2g$5K
Investment incomeLn 3$27K
Gains on assetsLn 7$0
Total revenueLn 12$472K
Assets in detailPt X, end of year
CashLn 1$105K
SavingsLn 2$3K
Cash and savings togetherLn 1–2$108K
InvestmentsLn 11–13$1.1M
Land, buildings, equipmentLn 10c$4.2M
Other assetsLn 15$30K
Total assetsLn 16$5.5M
LiabilitiesLn 26$39K
Net assetsLn 32$5.4M
OperationsPt I, VI
EmployeesI 54
VolunteersI 6150
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$82K$108K
InvestmentsLn 11–13$1.1M$1.1M
Land, buildings, equipmentLn 10c$4.1M$4.2M
Total assetsLn 16$5.3M$5.5M
LiabilitiesLn 26$53K$39K
Net assetsLn 32$5.3M$5.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$91K$72K$12K$6K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$107K$57K$37K$13K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$7K$5K$2K$744
Payroll taxesLn 10$18K$12K$5K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$83K$80K$4K
Advertising and promotionLn 12$0
Office expensesLn 13$8K$4K$2K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$30K$21K$7K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$290$290
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$15K$5K$10K
InsuranceLn 23$11K$7K$3K$758
Other expenses (24a–d)Ln 24$56K$56K$360$105
All other expensesLn 24e$0
Total functional expensesLn 25$428K$320K$82K$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $472K$428K$43K$5.4M 990 PDF
FY2024 $329K$338K−$9K$5.3M 990 PDF
FY2023 $244K$285K−$40K$5.2M 990 PDF
FY2022 $492K$202K$290K$5.2M 990 PDF
FY2021 $564K$179K$385K$5.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $471,823 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $208,918$450,502
I-9 Program service revenuePrior year $4,890$5,059
I-10 Investment incomePrior year $4,234$27,381
I-11 Other revenuePrior year $110,491−$11,119
I-12 Total revenuePrior year $328,533$471,823
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $201,816$224,215
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $136,141$204,170
I-18 Total expensesPrior year $337,957$428,385
I-19 Revenue less expensesPrior year −$9,424$43,438
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $471,823 across 12 lines filed
VIII-1c Fundraising events$122,457
VIII-1f All other contributions, gifts and grants$328,045
VIII-1g Noncash contributions (included above)$40,433
VIII-1h Total contributions, gifts and grants$450,502
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,059$5,059
VIII-3 Investment incomeExcluded from tax $27,381$27,381
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events−$14,982
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,863$3,863
VIII-12 Total revenueRelated to mission $8,922 · Excluded from tax $27,381$471,823
Part IX · Statement of functional expenses $428,385 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $72,000 · Management $12,463 · Fundraising $6,432$90,895
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $57,412 · Management $36,770 · Fundraising $13,285$107,467
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $4,883 · Management $1,858 · Fundraising $744$7,485
IX-10 Payroll taxesPrograms $11,983 · Management $4,559 · Fundraising $1,826$18,368
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $79,765 · Management $3,654$83,419
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $3,998 · Management $2,404 · Fundraising $1,227$7,629
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $20,870 · Management $7,258 · Fundraising $2,117$30,245
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $290$290
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $5,170 · Management $10,105$15,275
IX-23 InsurancePrograms $7,469 · Management $2,598 · Fundraising $758$10,825
IX-24 Other expenses (24a–d)Programs $56,022 · Management $360 · Fundraising $105$56,487
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $319,572 · Management $82,319 · Fundraising $26,494$428,385
Part X · Balance sheet $5,484,907 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $68,012$104,964
X-2 Savings and temporary cash investmentsStart of year $14,322$2,807
X-3 Pledges and grants receivableStart of year $26,000$29,650
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $5,654$5,654
X-10c Land, buildings and equipment, netStart of year $4,110,916$4,236,878
X-11 Publicly traded securitiesStart of year $1,063,801$1,074,673
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $38,206$30,281
X-16 Total assetsStart of year $5,326,911$5,484,907
X-17 Accounts payable and accrued expensesStart of year $12,669$13,521
X-25 Other liabilitiesStart of year $38,206$25,281
X-26 Total liabilitiesStart of year $52,645$38,802
X-27 Net assets without donor restrictionsStart of year $5,203,739$5,385,876
X-28 Net assets with donor restrictionsStart of year $70,527$60,229
X-32 Total net assets or fund balancesStart of year $5,274,266$5,446,105
X-33 Total liabilities and net assetsStart of year $5,326,911$5,484,907
Part XI · Reconciliation of net assets $5,446,105 net assets at year end
XI-1 Total revenue$471,823
XI-2 Total expenses$428,385
XI-3 Revenue less expenses$43,438
XI-4 Net assets at start of year$5,274,266
XI-5 Net unrealized gains (losses) on investments$33,401
XI-9 Other changes in net assets$95,000
XI-10 Net assets at end of year$5,446,105

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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