2024-08-06T10:22:01-07:00 2023-12-31 931157146 Kern & Thompson LLC 1800 SW First Avenue Suite 410 Portland OR 97201 990 2023-01-01 843396259 Oregon Agricultural Trust OREG 5038582683 PO Box 7359 Salem OR 97303 NELLIE MCADAMS Executive Dir. 2024-08-05 true true Cheryl L Morgan CPA P00168869 5032223338 X 2023 2024-08-08 14:25:15Z NELLIE MCADAMS PO Box 7359 Salem OR 97303 1433890 false X www.oregonagtrust.org X 2020 OR OREGON AGRICULTURAL TRUST PARTNERS WITH FARMERS AND RANCHERS TO PROTECT AGRICULTURAL LANDS FOR THE BENEFIT OF OREGONS ECONOMY, COMMUNITIES, AND LANDSCAPES. 8 8 10 18 0 1140172 1386963 20905 12175 23366 5829 2656 1158176 1433890 0 0 566796 772027 0 142126 430291 614790 997087 1386817 161089 47073 2312330 2377046 174871 122137 2137459 2254909 OREGON AGRICULTURAL TRUST PARTNERS WITH FARMERS AND RANCHERS TO PROTECT AGRICULTURAL LANDS FOR THE BENEFIT OF OREGONS ECONOMY, COMMUNITIES, AND LANDSCAPES. false false 968058 20905 LAND PROTECTION THE ORGANIZATION HELPS OREGON FARMERS AND RANCHERS PERMANENTLY PROTECT THEIR LAND AND KEEP IT IN PRODUCTION. LANDOWNERS MAY DONATE THEIR PROPERTY OR CONVEY A WORKING LAND EASEMENT TO REMOVE DEVELOPMENT RIGHTS THAT INTERFERE WITH FARMING. IN EXCHANGE, LANDOWNERS CAN RECEIVE A CHARITABLE TAX CREDIT AND/OR CASH, WHICH CAN BE PARTICULARLY USEFUL IN SUCCESSION PLANNING OR BUSINESS EXPANSION.EDUCATION SUCCESSION PLANNING IS ESSENTIAL FOR PASSING A FARM OR RANCH TO THE NEXT GENERATION, AND EASEMENTS CAN HELP WITH THIS PROCESS WHILE PRESERVING THE LAND FOREVER. NOT ONLY DO FARMERS AND RANCHERS NEED INFORMATION ABOUT HOW TO PASS ON THEIR LEGACIES, BUT ATTORNEYS, ACCOUNTANTS, APPRAISERS, THE PUBLIC, AND DECISION MAKERS NEED INFORMATION IN ORDER TO HELP. THE ORGANIZATION PARTNERS TO EDUCATE ALL OREGONIANS ABOUT WHY AND HOW TO PROTECT OUR AGRICULTURAL LANDSCAPES.TECHNICAL ASSISTANCE THE ORGANIZATIONS GOAL IS TO INCREASE THE PROTECTION OF AGRICULTURAL LANDS IN THE STATE. THIS CAN BE ACCOMPLISHED BY THE ORGANIZATION HOLDING EASEMENTS, BUT ALSO THROUGH THE INCREASED CAPACITY OF FELLOW LAND TRUSTS AND OTHER EASEMENT HOLDERS. THE ORGANIZATION SUPPORTS OUR PEER ORGANIZATIONS AS THEY CONSERVE AGRICULTURAL LANDS IN THEIR REGIONS. THIS INCLUDES REFERRALS, CONSULTATIONS, BRAINSTORMING PROJECTS, AND PARTNERING IN SOME WAY (E.G., GRANT WRITING) ON PROJECTS THAT RESULT IN THE PROTECTION OF AGRICULTURAL LANDS.ADVOCACY SEVERAL FEDERAL, STATE, AND LOCAL FUNDING PROGRAMS PAY OREGON FARMERS AND RANCHERS TO PRESERVE THEIR LANDS. FROM THE FEDERAL ACEP-ALE PROGRAM TO THE OREGON AGRICULTURAL HERITAGE PROGRAM, THESE PROGRAMS SUPPORT THE PUBLIC BENEFITS OF FOOD SECURITY, CONSERVATION, OPEN SPACE, AND THRIVING RURAL ECONOMIES. YET PROGRAM FUNDING IS NOT GUARANTEED AND IS USUALLY NOT ENOUGH TO MEET THE DEMAND. THE ORGANIZATION SUPPORTS THE COALITION OF OREGON LAND TRUSTS ADVOCACY FOR LEGISLATION AND FUNDING THAT INCREASE WORKING LAND PRESERVATION. 968058 true true false true false false true false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 15 0 true 10 true false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false OR X NELLIE MCADAMS 5038582683 PO BOX 7359 SALEM OR 97303 NELLIE MCADAMS Executive Dir. 40.00 0.00 X 93748 0 23784 KIMBERLEE CHAMBERS President 1.00 0.00 X X 0 0 0 MICHAEL WILSON Vice President 1.00 0.00 X X 0 0 0 TIM COPELAND Secretary 1.00 0.00 X X 0 0 0 VALENTIN CELAYA Treasurer 1.00 0.00 X 0 0 0 MEGAN THOMPSON Director 1.00 0.00 X 0 0 0 JOCELYN BRIDSON Director 1.00 0.00 X 0 0 0 LAUREN JOHNSON Director 1.00 0.00 X 0 0 0 TERESA RETZLAFF Director 1.00 0.00 X 0 0 0 93748 23784 0 false false false 0 182583 1204380 34975 1386963 FEE FOR SERVICE 900099 20905 20905 20905 23366 23366 0 0 0 0 840 840 840 0 0 OTHER INCOME 900099 1816 1816 1816 1433890 20905 26022 X 0 0 0 0 117532 76949 24733 15850 0 488709 321570 99374 67765 17901 11487 4268 2146 97132 62331 23159 11642 50753 32569 12101 6083 0 0 0 0 0 0 214641 97151 101317 16173 0 17564 8560 420 8584 2440 2195 123 122 0 1816 1466 350 47996 43925 1558 2513 0 0 0 0 10927 8195 1366 1366 7317 5597 860 860 MISC EXPENSE 214427 206727 1466 6234 PASS THRU EXPENSES 68000 68000 LICENSES AND DUES 29662 21336 5888 2438 0 1386817 968058 276633 142126 208679 200000 970117 1352744 601789 176342 0 0 0 0 0 1632 10978 15821 13931 6817 1890 507629 625425 0 0 15667 9667 0 2312330 2377046 174871 122137 174871 122137 X 1426126 2059909 711333 195000 2137459 2254909 2312330 2377046 47073 70377 X false true X true false X 2118174 929936 1140172 1386963 5575245 0 0 2118174 929936 1140172 1386963 5575245 124029 5451216 141 13378 12175 23366 49060 0 0 5624305 20905 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 821 821 1385996 1386817 213682 53421 false 128803 174563 213682 517048 775572 7269 821 8090 32201 43641 53421 129263 193895 X X 3 29 3 1 true false 13322 11432 1890 2499 2499 1890 1504267 70377 70377 1433890 1433890 1386817 1386817 1386817 Part II, Line 5: Summarized Policy OREGON AGRICULTURAL TRUST VISITS ALL EASEMENT PROPERTIES ANNUALLY TO MONITOR PROPERTY CONDITIONS AND USES AND ENSURE THAT LANDOWNERS ARE IN COMPLIANCE WITH EASEMENT RESTRICTIONS. Part II, Line 9: Organization Reporting of conservation easements. THE TRUST HAS ACQUIRED AND HOLDS CONSERVATION EASEMENTS, EACH REPRESENTING A LEGAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE EASEMENTS GRANT THE TRUST THE RIGHT TO PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE OF THE UNIQUE NATURE OF THESE ASSETS, THE IMPRACTICALITY OF OBTAINING CONSISTENT AND RELIABLE ESTIMATES OF THE VALUES ASCRIBED TO THESE PROPERTY INTERESTS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY LAND TRUSTS, THE ORGANIZATION'S FINANCIAL STATEMENTS DO NOT INCLUDE ANY AMOUNTS FOR THESE PROPERTY INTERESTS. X 1 34975 FMV false false false Form 990, Part VI, Section B, Line 11b REVIEW BY EXECUTIVE DIRECTOR Form 990, Part VI, Section B, Line 12c BOARD MEMBERS AND EMPLOYEES SIGN AND AGREE TO A CONFLICT OF INTEREST FORM ANNUALLY AND ARE REQUIRED TO ADHERE TO ITS PROTOCOL, INCLUDING DECLARING CONFLICTS OF INTEREST. Form 990, Part VI, Section B, Line 15b EMPLOYEE SALARIES AND BENEFITS ARE COMPARED TO INDUSTRY-WIDE STANDARDS COMPILED BY OUR NATIONAL ORGANIZATION, THE LAND TRUST ALLIANCE, AS WELL AS TO COMPARABLE SALARIES FOR SIMILAR POSITIONS IN OUR REGION. THE BOARD APPROVES SALARIES IN THE ANNUAL BUDGET, AND BOARD DISCUSSION IS DOCUMENTED IN MEETING MINUTES. Form 990, Part VI, Section C, Line 19 CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.