2025-07-10T13:56:49-05:00 2024-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-01-01 470488319 NEBRASKA LUTHERAN OUTDOOR MINISTRIES NEBR 4029442544 27416 RANCH RD ASHLAND NE 68003 JASON GERDES EXECUTIVE DIRECTOR 4029442544 2025-06-16 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2025-06-04 2024 2025-03-06 01:10:19Z JASON GERDES 27416 RANCH RD ASHLAND NE 68003 6870304 0 9386 X WWW.NLOM.ORG X 1979 NE SEE SCHEDULE O.TO EQUIP, TEACH AND EXCITE PEOPLE FOR DISCIPLESHIP THROUGH CAMP EXPERIENCES; TO PROVIDE OUR CONFERENCE AND RETREAT GUESTS WITH PLACES SET APART AND SERVE WITH SACRED HOSPITALITY; AND TO NURTURE LEADERSHIP FOR SERVICE IN THE CHURCH AND WORLD. 12 12 119 96 0 0 2143565 5015387 1455986 1488133 39232 81065 207754 150462 3846537 6735047 0 0 0 0 2280388 2535286 0 0 722627 1889479 1881687 4169867 4416973 -323330 2318074 10976671 13227661 321557 318673 10655114 12908988 X CAMPING, RETREATS AND LEADERSHIP DEVELOPMENT IN A CHRISTIAN ENVIRONMENT. 0 0 3131828 1488133 NEBRASKA LUTHERAN OUTDOOR MINISTRIES (NLOM) VISION IS, "IN PLACES SET APART, WE LIVE OUT OUR FAITH IN WAYS THAT SHOW EVERYONE THEY BELONG AND ARE UNCONDITIONALLY LOVED BY GOD." NLOM'S MISSION IS SIMPLY "FAITH: ALIVE!" NLOM WAS FORMED IN 1975, FOLLOWING AN OFFER FROM GEORGE HOLLING, AN EXECUTIVE WITH PETER KIEWIT CONSTRUCTION, AND HIS WIFE, IRENE, TO DONATE A HALF-SECTION OF LAND TO BE DEVELOPED WITHIN FIVE YEARS INTO A CAMP AS A MEMORIAL TO THEIR DAUGHTER. LOCATED NEAR ASHLAND, CAROL JOY HOLLING CAMP OPENED IN 1979, AND WELCOMED 356 YOUTH TO ITS INITIAL SUMMER PROGRAMS. IN 1995, AS A RESULT OF A GENEROUS LAND DONATION BY LESTER AND LILLIAN SULLIVAN, NLOM INTRODUCED SULLIVAN HILLS CAMP NEAR LODGEPOLE, NEBRASKA. IN 1999, NLOM BEGAN ITS OUTREACH TO PEOPLE WITH DISABILITIES AND NOW IT RUNS PROGRAMS SERVING HUNDREDS OF CHILDREN AND ADULTS ANNUALLY. NLOM SERVES THE GREATER OMAHA AND LINCOLN METROPOLITAN AREAS AND EASTERN NEBRASKA AT ITS FLAGSHIP FACILITY-CAROL JOY HOLLING CAMP, CONFERENCE, AND RETREAT CENTER-WHICH IS CONVENIENTLY LOCATED JUST WEST OF MAHONEY STATE PARK NEAR ASHLAND. NLOM ALSO SERVES WESTERN NEBRASKA AND EASTERN COLORADO AND WYOMING AT SULLIVAN HILLS CAMP LOCATED NEAR LODGEPOLE. NLOM ANNUALLY HOSTS 1,600 CAMPERS EACH SUMMER AND 20,000 RETREAT GUESTS. DURING THE SUMMER MONTHS, NLOM'S PRIMARY AUDIENCE IS SCHOOL-AGE CAMPERS AND PEOPLE WITH DISABILITIES. THROUGHOUT THE ENTIRE YEAR IT HOSTS RETREAT AND CONFERENCE GUESTS FROM A WIDE VARIETY OF SCHOOLS, BUSINESSES, CHURCHES, NON-PROFITS, AND COMMUNITY ORGANIZATIONS. NLOM SERVES PEOPLE OF ALL ETHNICITIES, GENDERS, AGES, AND ABILITIES. IT SERVES PEOPLE WITHOUT REGARD FOR THEIR ECONOMIC STATUS, AND PROVIDES A SUMMER CAMP EXPERIENCE TO ANY INTERESTED CHILD REGARDLESS OF HIS OR HER FAMILY'S ABILITY TO PAY. NLOM IS SHAPING LEADERS FOR THE CHURCH AND WORLD THROUGH ITS PROGRAMS AND SERVICES. MORE RECENTLY, NLOM HAS CONCENTRATED ON EXPANDING AND IMPROVING ITS FACILITIES IN ORDER TO BETTER SERVE SUMMER CAMPERS AND YEAR-ROUND GUEST GROUPS. IN 2005, IT COMPLETED THE HIGH-COMFORT SWANSON RETREAT CENTER AND RENOVATED AND ADDED ON TO ITS SJOGREN CENTER RETREAT CENTER. BOTH OF THESE FACILITIES PROVIDE HOTEL-QUALITY ACCOMMODATIONS AND MEETING ROOMS FOR RETREAT AND CONFERENCE GUESTS. IN 2008, THE BUCKLEY RETREAT CENTER WAS ADDED AT SULLIVAN HILLS CAMP TO PROVIDE CAMPER HOUSING AND A YEAR-ROUND PLACE FOR GUEST GROUPS TO GATHER. IN 2014, NLOM EXPANDED THE WESTERN TOWN, WHICH PROVIDES COMFORTABLE ACCOMMODATIONS AND MEETING SPACE IN A HISTORICALLY-RECREATED OLD WEST STREETSCAPE. THE LIVING WATER RETREAT HOUSE AND MONKE LODGE WERE OPENED IN 2018, TO PROVIDE ADDITIONAL AFFORDABLE LODGING, DINING, AND MEETING SPACE FOR SUMMER CAMPERS AND YEAR-ROUND RETREAT AND CONFERENCE GUESTS. THE HAZEL DILLON LODGE WAS OPENED IN 2021 TO PROVIDE LODGING AND DINING SPACE FOR ELEMENTARY-AGED CAMPERS AND FOR YEAR-ROUND GUESTS. 3131828 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 3 0 1 119 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JASON GERDES 4029442544 27416 RANCH ROAD ASHLAND NE 68003 X TAMI LEWIS-AHRENDT VICE PRESIDENT (THRU 5/24) PRESIDENT (SINCE 6/24) 2.00 0.00 X X 0 0 0 BROOKE GREGORY VICE PRESIDENT 2.00 0.00 X X 0 0 0 DALE SALL TREASURER 2.00 0.00 X X 0 0 0 L JAMES WRIGHT SECRETARY 2.00 0.30 X X 0 0 0 KRIS BOHAC PRESIDENT (THRU 5/24) 2.00 0.00 X X 0 0 0 SCOTT MCCOLLISTER TREASURER (THRU 5/24)/DIRECTOR 2.00 0.30 X X 0 0 0 SCOTT JOHNSON BISHOP 1.00 39.00 X 0 0 0 JERRY GILBREATH DIRECTOR 1.00 0.00 X 0 0 0 WENDY DEBOER DIRECTOR 1.00 0.00 X 0 0 0 TED SWANSON DIRECTOR 1.00 0.00 X 0 0 0 COCO LYONS DIRECTOR 1.00 0.00 X 0 0 0 EMILY MEEHAN DIRECTOR 1.00 0.00 X 0 0 0 KATHY MONTIRA DIRECTOR 1.00 0.00 X 0 0 0 CAROLYN BLOBAUM DIRECTOR (THRU 5/24) 1.00 0.00 X 0 0 0 MICHAEL PECK DIRECTOR (THRU 5/24) 1.00 0.00 X 0 0 0 SARAH WILLSON DIRECTOR (THRU 5/24) 1.00 0.00 X 0 0 0 DALE FORNANDER DIRECTOR (THRU 5/24) 1.00 0.00 X 0 0 0 JASON GERDES EXECUTIVE DIRECTOR 45.00 0.30 X 123580 0 13909 LAURA THALKEN FINANCIAL RECORDS MANAGER 39.00 1.00 X 59814 0 2816 183394 0 16725 1 0 0 0 0 167076 280678 4567633 1079246 5015387 CAMP FEES & RETREATS 624100 1374826 1374826 MISCELLANEOUS ACTIVITI 624100 113307 113307 1488133 57211 57211 13139 0 13139 13139 13139 23854 0 23854 23854 23854 245059 167076 114653 130406 130406 27521 20604 6917 6917 6735047 1488133 0 231527 201656 201656 1578237 1097545 15444 465248 74982 10670 54772 9540 524541 387563 111470 25508 155870 106693 17039 32138 31923 31923 123257 10575 45150 67532 61575 41970 19605 241540 194125 7278 40137 212912 189071 23841 70510 29935 7634 32941 428295 428295 159844 124800 35044 KITCHEN & HOSPITALITY 308819 308819 LIVESTOCK EXPENSE 113109 113109 DUES AND MEMBERSHIPS 89822 48577 11267 29978 SULLIVAN HILLS EXPENSE 40081 40081 4416973 3131828 562518 722627 1206839 334330 1130999 3738443 131371 485178 47459 66088 34930 42460 18512 13552 19059281 10609491 8312476 8449790 94085 97820 10976671 13227661 154679 163379 166293 154752 585 542 321557 318673 X 9568431 9018916 1086683 3890072 10655114 12908988 10976671 13227661 X 2318074 3732 -67932 X X 0 1 X 1 0 X 4010893 2706980 2433634 2143565 5015387 16310459 4010893 2706980 2433634 2143565 5015387 16310459 2169276 14141183 31648 24056 42770 50872 70350 219696 170374 166948 188304 130406 656032 17186187 5607845 0.82280 0.85730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3879637 39119 441924 194765 4165915 3632920 35375 360213 148871 3879637 3991563 87017 -294812 150848 3632920 1671638 2190987 221550 92612 3991563 1559864 42677 131618 62521 1671638 0.72690 0.27310 0.00000 1 1 1 475600 475600 15835710 8724009 7111701 1849278 1648935 200343 898693 236547 662146 8449790 DUE TO/FROM NLOM FOUNDATION 542 542 X PART V, LINE 4: THE BOARD-DESIGNATED ENDOWMENT FUNDS ARE UNRESTRICTED AND MAY BE USED FOR ANY PURPOSE THAT SUPPORTS THE MISSION OF NEBRASKA LUTHERAN OUTDOOR MINISTRIES, INC. (NLOM). THE PERMANENTLY RESTRICTED ENDOWMENTS HAVE BEEN RESTRICTED BY DONORS TO BE MAINTAINED IN PERPETUITY WITH ONLY THE EARNINGS DISTRIBUTED TO NLOM FOR OPERATIONS. PART X, LINE 2: MANAGEMENT BELIEVES THAT EACH ENTITY HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. CJH GALA 208308 98071 110237 2320 58865 27684 CJH QUILT AUCTION 104024 8700 95324 4768 3 99803 60305 39498 9242 6974 4800 412135 167076 245059 11562 65839 37252 114653 130406 X 16 1009646 AVG HI-LOW X 1 3205 FAIR MARKET VALUE X HORSE BOARDING 12 66395 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, COMPRISED OF THE PRESIDENT, VICE PRESIDENT, TREASURER, SECRETARY, PLUS UP TO TWO OTHER AT-LARGE BOARD MEMBERS, AND THE BISHOP, HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF NEBRASKA LUTHERAN OUTDOOR MINISTRIES, INC IS NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART VI, SECTION A, LINE 7A THE SYNOD COUNCIL OF NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA, THE SOLE MEMBER OF NEBRASKA LUTHERAN OUTDOOR MINISTRIES, INC, APPOINTS THE DIRECTORS OF NEBRASKA LUTHERAN OUTDOOR MINISTRIES, INC. FORM 990, PART VI, SECTION A, LINE 7B BEFORE ANY PROPOSED AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BY-LAWS MADE BY THE BOARD OF DIRECTORS BECOME EFFECTIVE, THE BOARD MUST HAVE APPROVAL FROM THE SYNOD COUNCIL OF THE NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND THE FINANCIAL RECORDS MANAGER, WITH ASSISTANCE FROM THE ACCOUNTING FIRM, PREPARES THE FORM 990. THE NLOM FINANCE AND AUDIT COMMITTEE REVIEWS THE FORM 990 AND MAKES A RECOMMENDATION TO THE BOARD FOR APPROVAL. THE BOARD OF DIRECTORS RECEIVE AN ELECTRONIC COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO FILING THE RETURN WITH THE IRS. THE EXECUTIVE DIRECTOR THEN PRESENTS THE FORM 990 TO THE BOARD OF DIRECTORS AT THE NEXT REGULARLY SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER, THE EXECUTIVE DIRECTOR, AND ALL MEMBERS OF A COMMITTEE WITH BOARD-DELEGATED POWERS ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT AND SUBMIT IT TO THE EXECUTIVE COMMITTEE. ALL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD OR EXECUTIVE COMMITTEE MEMBERS. ANY NEW CONFLICTS OF INTEREST THAT ARISE DURING THE YEAR ARE REQUIRED TO BE REPORTED AT THAT TIME. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS APPROVES THE BUDGET FOR THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. UPON THE APPROVAL OF THE BUDGET, THE EXECUTIVE DIRECTOR MAKES THE FINAL DETERMINATION OF OTHER OFFICER COMPENSATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED ANNUALLY BY THE BOARD CHAIRMAN AND ONE OTHER BOARD MEMBER WITH FINAL APPROVAL REQUIRED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII: BISHOP SCOTT JOHNSON IS AN EMPLOYEE OF THE RELATED ORGANIZATION, NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. NEBRASKA LUTHERAN OUTDOOR MINISTRIES, INC. DOES NOT HAVE ACCESS TO THE BISHOP'S SALARY, SO IT IS NOT INCLUDED ON FORM 990, PART VII. FORM 990, PART XI, LINE 9: TRANSFER OF RESTRICTED NET ASSETS TO FOUNDATION -67,932. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NEBRASKA LUTHERAN OUTDOOR MINISTRIES FOUNDATION 27416 RANCH ROAD ASHLAND NE 68003 470773584 SUPPORT OF NEBRASKA LUTHERAN OUTDOOR MINISTRIES, INC. NE 501(C)(3) LINE 12A, I NEBRASKA LUTHERAN OUTDOOR MINISTRIES INC 1 NEBRASKA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA 6757 NEWPORT AVE SUITE 200 OMAHA NE 68152 363514308 CHURCH NE 501(C)(3) LINE 1 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 NEBRASKA LUTHERAN OUTDOOR MINISTRIES FOUNDATION C 211092 CASH TRANSFERRED