Lower Nehalem Community Trust
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $471,823
- Spending
- $428,385
- Spent on programs
- 75%
- Reserves
- 32.2 months of spending
- Largest source of income
- donations and private grants, 96%
- Employees
- 4
- Volunteers
- 207
- Highest pay
- $77,520, executive dir.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 82% of charities in its peer group (animals, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 32.2 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 9% of income.
Income trend
15 of 15Income rose 44% on the year before.
Spending floor
15 of 1575% of spending went to programs and raising each dollar of donations cost 6 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 87 out of 100. Higher than 85% of charities in its peer group (animals, $250k to $1m).
Independent board
25 of 256 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $208,031 spent. 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. MOST OF THIS WORK IS ACHIEVED THROUGH THE EFFORTS OF VOLUNTEER COMMUNITY MEMBERS, SCHOOL GROUPS, AND PARTNER ORGANIZATIONS. THE ORGANIZATION ALSO DEVELOPS MANAGEMENT PLANS FOR ALL LANDS HELD IN CONSERVATION AND MONITORS THOSE PROPERTIES ON A REGULAR BASIS.
- $63,307 spent. 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. THE GARDEN INFRASTRUCTURE INCLUDES A BARN, GREENHOUSE, HOOP HOUSE AND IRRIGATION SYSTEM. TO SUPPORT THE VEGETABLE GARDEN AND FRUIT ORCHARD CROPS.
- $48,234 spent. 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. 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
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.