Lemhi Regional Land Trust
Lemhi Regional Land Trust maintains strong assets but faces recent revenue declines and expense increases.
EIN: 202753508 · Salmon, ID · NTEE: C34 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $852K |
| Total Expenses | $306K |
| Program Spending | 85% |
| Net Assets | $3.1M |
| Transparency Score | 80/100 |
Is Lemhi Regional Land Trust Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lemhi Regional Land Trust directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lemhi Regional Land Trust
Lemhi Regional Land Trust (EIN: 202753508) is a nonprofit organization based in Salmon, ID, classified under NTEE code C34. The organization reported total revenue of $852K and total assets of $3.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lemhi Regional Land Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lemhi Regional Land Trust is a small nonprofit that has been operating for 20 years, with 15 years of IRS 990 filings on record (2010–2024). Revenue has grown at a compound annual rate of -1.6%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $228K |
| Total Expenses | $306K |
| Surplus / Deficit | $-77,897 |
| Total Assets | $3.1M |
| Total Liabilities | $76K |
| Net Assets | $3.1M |
| Operating Margin | -34.2% |
| Debt-to-Asset Ratio | 2.4% |
| Months of Reserves | 123.5 months |
Financial Health Grade: B
In 2024, Lemhi Regional Land Trust reported a deficit of $78K with expenses exceeding revenue, holds 123.5 months of operating reserves (strong position), has a debt-to-asset ratio of 2.4% (very low leverage).
Financial Trends
Over 15 years of filings (2010–2024), Lemhi Regional Land Trust's revenue has declined at a compound annual growth rate (CAGR) of -1.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -30.5% | -15.9% | +5.2% |
| 2023 | -41.0% | -11.7% | +2.3% |
| 2022 | -23.8% | -31.0% | -6.6% |
| 2021 | -38.9% | -50.9% | +14.2% |
| 2019 | +368.9% | +389.5% | +22.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lemhi Regional Land Trust with a Mission Score of 80 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Lemhi Regional Land Trust allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $78K, with expenses exceeding revenue.
- Debt-to-asset ratio: 2.4%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, suggesting that leadership may be volunteer-based or compensated through non-officer roles, which is a positive indicator for directing resources to the mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lemhi Regional Land Trust's IRS 990 filings:
- Expenses exceeding revenue in recent periods (2023 and 2024), indicating potential operational deficits.
- Significant and volatile revenue fluctuations, which can make long-term financial planning challenging.
Strengths
The following positive indicators were identified for Lemhi Regional Land Trust:
- Strong and consistent asset base ($3,145,947 in 2024), providing financial stability.
- Consistent reporting of 0% officer compensation, suggesting efficient use of funds for mission.
- Long filing history (15 filings), indicating a commitment to transparency and compliance.
- Demonstrated ability to scale expenses down in response to lower revenue in past periods.
Frequently Asked Questions about Lemhi Regional Land Trust
Is Lemhi Regional Land Trust a legitimate charity?
Lemhi Regional Land Trust (EIN: 202753508) is a registered tax-exempt nonprofit based in Idaho. Our AI analysis gives it a Mission Score of 80/100. It has 15 years of IRS 990 filings on record. Total revenue: $852K. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Lemhi Regional Land Trust spend its money?
Lemhi Regional Land Trust directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Lemhi Regional Land Trust tax-deductible?
Lemhi Regional Land Trust is registered as a tax-exempt nonprofit (EIN: 202753508). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lemhi Regional Land Trust's spending goes to programs?
Lemhi Regional Land Trust directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lemhi Regional Land Trust compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), Lemhi Regional Land Trust is above average for NTEE category C34 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lemhi Regional Land Trust located?
Lemhi Regional Land Trust is headquartered in Salmon, Idaho and files with the IRS under EIN 202753508. It is classified under NTEE code C34.
How many years of IRS 990 filings does Lemhi Regional Land Trust have?
Lemhi Regional Land Trust has 15 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $852K in total revenue.
How does Lemhi Regional Land Trust manage its expenses when revenue significantly declines, as seen between 2015 and 2024?
The organization has shown an ability to reduce expenses in periods of lower revenue, for example, expenses dropped from $11,858,957 in 2015 to $562,617 in 2016, demonstrating adaptability. However, in the most recent periods (2023 and 2024), expenses have slightly exceeded revenue, indicating a potential need for tighter cost control or increased fundraising.
What is the primary source of the significant revenue fluctuations observed in the filing history?
The substantial swings in revenue, such as the $13,100,132 in 2015 compared to $227,664 in 2024, often indicate reliance on large, infrequent grants, land donations, or specific project funding. Further detail from the 990s would be needed to identify the exact nature of these large income events.
Given the 0% officer compensation, how are the organization's leadership roles filled and compensated?
The consistent 0% officer compensation suggests that either the officers are volunteers, or their compensation is categorized under other expense lines (e.g., program staff, administrative staff) rather than specifically as officer compensation. This practice, while not inherently negative, could warrant further clarification for complete transparency.
Filing History
IRS 990 filing history for Lemhi Regional Land Trust showing financial trends over 15 years of public records:
Over 15 years of IRS 990 filings (2010–2024), Lemhi Regional Land Trust's revenue has declined by 20.1%, moving from $285K to $228K. Total assets increased by 50.8% over the same period, from $2.1M to $3.1M. Total functional expenses rose by 44.7%, from $211K to $306K. In its most recent filing year (2024), Lemhi Regional Land Trust reported a deficit of $78K, with expenses exceeding revenue. The organization holds $76K in liabilities against $3.1M in assets (debt-to-asset ratio: 2.4%), resulting in net assets of $3.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $228K | $306K | $3.1M | $76K | — | — |
| 2023 | $327K | $363K | $3.0M | $62K | — | View 990 |
| 2022 | $555K | $412K | $2.9M | $51K | — | View 990 |
| 2021 | $728K | $596K | $3.1M | $54K | — | View 990 |
| 2019 | $1.2M | $1.2M | $2.7M | $147K | — | — |
| 2019 | $254K | $248K | $2.2M | $58K | — | View 990 |
| 2018 | $1.1M | $1.0M | $2.1M | $124K | — | View 990 |
| 2017 | $1.2M | $1.6M | $2.4M | $355K | — | — |
| 2016 | $789K | $563K | $2.2M | $11K | — | View 990 |
| 2015 | $13.1M | $11.9M | $1.9M | $53K | — | View 990 |
| 2014 | $3.3M | $3.1M | $654K | $3K | — | View 990 |
| 2013 | $881K | $828K | $425K | $2K | — | View 990 |
| 2012 | $607K | $572K | $371K | $324 | — | View 990 |
| 2011 | $123K | $2.4M | $337K | $1K | — | View 990 |
| 2010 | $285K | $211K | $2.1M | $3K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $228K, expenses of $306K, and assets of $3.1M (revenue -30.5% year-over-year).
- 2023: Revenue of $327K, expenses of $363K, and assets of $3.0M (revenue -41.0% year-over-year).
- 2022: Revenue of $555K, expenses of $412K, and assets of $2.9M (revenue -23.8% year-over-year).
- 2021: Revenue of $728K, expenses of $596K, and assets of $3.1M (revenue -38.9% year-over-year).
- 2019: Revenue of $1.2M, expenses of $1.2M, and assets of $2.7M (revenue +368.9% year-over-year).
- 2019: Revenue of $254K, expenses of $248K, and assets of $2.2M (revenue -77.1% year-over-year).
- 2018: Revenue of $1.1M, expenses of $1.0M, and assets of $2.1M (revenue -10.8% year-over-year).
- 2017: Revenue of $1.2M, expenses of $1.6M, and assets of $2.4M (revenue +57.6% year-over-year).
- 2016: Revenue of $789K, expenses of $563K, and assets of $2.2M (revenue -94.0% year-over-year).
- 2015: Revenue of $13.1M, expenses of $11.9M, and assets of $1.9M (revenue +295.4% year-over-year).
- 2014: Revenue of $3.3M, expenses of $3.1M, and assets of $654K (revenue +276.3% year-over-year).
- 2013: Revenue of $881K, expenses of $828K, and assets of $425K (revenue +45.1% year-over-year).
- 2012: Revenue of $607K, expenses of $572K, and assets of $371K (revenue +394.5% year-over-year).
- 2011: Revenue of $123K, expenses of $2.4M, and assets of $337K (revenue -57.0% year-over-year).
- 2010: Revenue of $285K, expenses of $211K, and assets of $2.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lemhi Regional Land Trust:
Data Sources and Methodology
This transparency report for Lemhi Regional Land Trust is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.