2026-06-17T06:52:37-05:00 2025-12-31 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2025-01-01 470488319 NEBRASKA LUTHERAN OUTDOOR MINISTRIES NEBR 4029442544 27416 RANCH RD ASHLAND NE 68003 JASON GERDES EXECUTIVE DIRECTOR 4029442544 2026-06-16 1 MEGAN L KOZIOL CPA P01544037 4023302660 2026-06-16 2025 2025-03-06 01:10:19Z JASON GERDES 27416 RANCH RD ASHLAND NE 68003 5806555 0 9386 X WWW.NLOM.ORG X 1979 NE CAMPING, RETREATS AND LEADERSHIP DEVELOPMENT IN A CHRISTIAN ENVIRONMENT. 13 13 107 160 0 0 5015387 3861039 1488133 1337390 81065 150530 150462 246368 6735047 5595327 0 0 0 0 2535286 2529053 0 0 665651 1881687 1851394 4416973 4380447 2318074 1214880 13227661 14452198 318673 351173 12908988 14101025 X FAITH: ALIVE! 0 0 3119583 1337390 "NEBRASKA LUTHERAN OUTDOOR MINISTRIES (NLOM) LIVES OUT ITS VISION: "IN PLACES SET APART, WE LIVE OUT OUR FAITH IN WAYS THAT SHOW EVERYONE THEY BELONG AND ARE UNCONDITIONALLY LOVED BY GOD." ITS MISSION IS SIMPLY, "FAITH: ALIVE!"NLOM WAS FOUNDED IN 1975 AFTER GEORGE AND IRENE HOLLING OFFERED A HALF-SECTION OF LAND NEAR ASHLAND, NEBRASKA, TO ESTABLISH A CAMP IN MEMORY OF THEIR DAUGHTER, CAROL JOY HOLLING. THEIR GIFT CAME WITH THE CHALLENGE THAT THE PROPERTY BE DEVELOPED INTO A CAMP WITHIN FIVE YEARS. IN 1979, CAROL JOY HOLLING CAMP OPENED AND WELCOMED 356 YOUTH DURING ITS FIRST SUMMER SEASON.IN 1995, A GENEROUS LAND DONATION FROM LILLIAN AND LESTER SULLIVAN LED TO THE CREATION OF SULLIVAN HILLS CAMP NEAR LODGEPOLE, NEBRASKA, EXPANDING NLOM'S MINISTRY INTO WESTERN NEBRASKA. FOUR YEARS LATER, NLOM LAUNCHED A SPECIALIZED OUTREACH MINISTRY FOR PEOPLE WITH DISABILITIES, WHICH TODAY SERVES HUNDREDS OF CHILDREN AND ADULTS ANNUALLY THROUGH INCLUSIVE CAMP AND RETREAT EXPERIENCES.TODAY, NLOM SERVES THE GREATER OMAHA AND LINCOLN METROPOLITAN AREAS IN EASTERN NEBRASKA, WESTERN NEBRASKA, EASTERN COLORADO, AND WYOMING THROUGH ITS TWO PRIMARY CAMP LOCATIONS. CAROL JOY HOLLING CAMP FUNCTIONS AS NLOM'S FLAGSHIP CAMP, CONFERENCE, AND RETREAT CENTER, CONVENIENTLY LOCATED NEAR EUGENE T. MAHONEY STATE PARK, WHILE SULLIVAN HILLS CAMP SERVES CAMPERS AND RETREAT GUESTS THROUGHOUT THE WESTERN REGION.EACH YEAR, NLOM WELCOMES APPROXIMATELY 1,600 SUMMER CAMPERS AND MORE THAN 18,000 RETREAT AND CONFERENCE GUESTS. DURING THE SUMMER MONTHS, ITS PROGRAMS PRIMARILY SERVE SCHOOL-AGE YOUTH AND INDIVIDUALS WITH DISABILITIES. THROUGHOUT THE YEAR, NLOM HOSTS CHURCHES, SCHOOLS, BUSINESSES, NONPROFITS, AND COMMUNITY ORGANIZATIONS FOR RETREATS, CONFERENCES, AND LEADERSHIP DEVELOPMENT EXPERIENCES. NLOM SERVES PEOPLE OF ALL BACKGROUNDS, AGES, AND ABILITIES, AND REMAINS COMMITTED TO ENSURING THAT FINANCIAL LIMITATIONS NEVER PREVENT A CHILD FROM ATTENDING CAMP. THROUGH ITS MINISTRIES AND PROGRAMS, NLOM CONTINUES TO SHAPE LEADERS FOR BOTH THE CHURCH AND THE WIDER COMMUNITY.OVER THE PAST TWO DECADES, NLOM HAS INVESTED SIGNIFICANTLY IN EXPANDING AND IMPROVING ITS FACILITIES TO BETTER SERVE CAMPERS AND YEAR-ROUND GUEST GROUPS. IN 2005, NLOM COMPLETED THE SWANSON RETREAT CENTER AND IN 2010 EXPANDED THE SJOGREN RETREAT CENTER, CREATING HOTEL-QUALITY LODGING AND MEETING SPACES FOR RETREAT GUESTS. IN 2008, THE BUCKLEY RETREAT CENTER WAS ADDED AT SULLIVAN HILLS CAMP TO PROVIDE YEAR-ROUND ACCOMMODATIONS AND GATHERING SPACE.ADDITIONAL GROWTH CONTINUED WITH THE EXPANSION OF THE WESTERN TOWN IN 2014, OFFERING UNIQUE LODGING AND MEETING SPACES DESIGNED TO REFLECT A HISTORIC WESTERN STREETSCAPE. IN 2018, THE LIVING WATER RETREAT HOUSE AND MONKE LODGE OPENED TO PROVIDE ADDITIONAL AFFORDABLE LODGING, DINING, AND MEETING SPACE FOR BOTH CAMPERS AND RETREAT GUESTS. THE HAZEL DILLON LODGE FOLLOWED IN 2021, EXPANDING LODGING AND DINING CAPACITY FOR ELEMENTARY-AGED CAMPERS AND YEAR-ROUND VISITORS.MOST RECENTLY, NLOM HAS FOCUSED ON ENHANCING ITS NATURAL RESOURCES AND IMPROVING ITS CAMPER HOUSING AND ACCESSIBILITY ACROSS ITS CAMPUSES. FOUR YURTS WERE ADDED AT THE GROVE SITE TO REPLACE THE EIGHT TIPIS AND THE CABINS WERE RENOVATED AT THE SPRINGS SITE. BOTH OF THESE SITES ARE NOW CLIMATE-CONTROLLED AND AVAILABLE FOR YEAR-ROUND USE. MAJOR LAKE RESTORATION PROJECTS WERE COMPLETED AT SULLIVAN HILLS CAMP IN 2025 WITH THE RECLAMATION OF FILSINGER POND, AND AT CAROL JOY HOLLING CAMP IN 2026 WITH THE RECLAMATION AND RENAMING OF C.L. AND RACHEL WERNER CRYSTAL SPRINGS LAKE. DURING THE SAME PERIOD, NLOM ALSO PRIORITIZED ACCESSIBILITY IMPROVEMENTS THROUGHOUT THE CAROL JOY HOLLING CAMP CAMPUS TO BETTER WELCOME AND SERVE GUESTS OF ALL ABILITIES. 3119583 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 4 0 1 107 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 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 JASON GERDES EXECUTIVE DIRECTOR 45.00 0.30 X 125885 0 14465 LAURA THALKEN FINANCIAL RECORDS MANAGER 39.00 1.00 X 60510 0 2929 TAMI LEWIS AHRENDT PRESIDENT 2.00 0.00 X X 0 0 0 BROOKE GREGORY VICE PRESIDENT 2.00 0.30 X X 0 0 0 DALE SALL TREASURER 2.00 0.00 X X 0 0 0 COCO LYONS SECRETARY 1.00 0.00 X X 0 0 0 L JAMES WRIGHT SECRETARY (THRU 05/2025) 2.00 0.30 X X 0 0 0 SCOTT JOHNSON BISHOP 1.00 39.00 X 0 0 0 SCOTT MCCOLLISTER 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 EMILY MEEHAN DIRECTOR 1.00 0.00 X 0 0 0 KATHY MONTIRA DIRECTOR 1.00 0.00 X 0 0 0 CHRISTINA HOLLING DIRECTOR 1.00 0.00 X 0 0 0 CHARLES ISOM DIRECTOR 1.00 0.00 X 0 0 0 ANDREW KITZING DIRECTOR 1.00 0.00 X 0 0 0 JERRY GILBREATH DIRECTOR (THRU 05/2025) 1.00 0.00 X 0 0 0 SARAH WILSON DIRECTOR (THRU 05/2025) 1.00 0.00 X 0 0 0 186395 0 17394 1 0 0 0 0 117400 305809 212278 3225552 197547 3861039 CAMP FEES & RETREATS 624100 1329830 1329830 MISCELLANEOUS ACTIVITI 624100 7560 7560 1337390 142383 142383 22441 0 22441 22441 22441 78754 70607 8147 8147 8147 332980 117400 116795 216185 216185 31568 23826 7742 7742 5595327 1337390 0 396898 201656 201656 1607023 1125122 13080 468821 87067 12826 58375 15866 473701 345912 116499 11290 159606 109972 17889 31745 33987 33987 100728 14455 60638 25635 48205 30973 17232 240002 197509 7096 35397 234104 209351 24753 58258 24110 7375 26773 450963 450963 182698 145094 37604 KITCHEN & HOSPITALITY 321066 321066 DUES AND MEMBERSHIPS 78913 29760 16261 32892 LIVESTOCK EXPENSE 76271 76271 SULLIVAN HILLS EXPENSE 26199 26199 4380447 3119583 595213 665651 334330 822017 3738443 3478965 485178 230891 66088 63938 42460 38453 13552 59016 20751914 11099219 8449790 9652695 97820 106223 13227661 14452198 163379 175912 154752 175261 542 0 318673 351173 X 9018916 9165816 3890072 4935209 12908988 14101025 13227661 14452198 X 1214880 8403 -31246 X X 0 1 X 1 0 X 2706980 2433634 2143565 5015387 3861039 16160605 2706980 2433634 2143565 5015387 3861039 16160605 2686689 13473916 24056 42770 50872 70350 164824 352872 170374 166948 188304 130406 216185 872217 17385694 6538161 0.77500 0.82280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4165915 602371 693992 234035 5228243 3879637 39119 441924 194765 4165915 3632920 35375 360213 148871 3879637 3991563 87017 -294812 150848 3632920 1671638 2190987 221550 92612 3991563 0.65560 0.34440 0.00000 1 1 1 475600 475600 16117925 9083940 7033985 1868793 1685584 183209 2289596 329695 1959901 9652695 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 242843 58110 184733 8746 53115 23322 CJH QUILT AUCTION 103401 3200 100201 4780 3 104136 56090 48046 12435 8689 5708 450380 117400 332980 21181 61804 33810 116795 216185 X 9 153253 AVG HI-LOW X 1 2200 FAIR MARKET VALUE X HORSE BOARDING 16 42094 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IS COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. 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 -31,246. 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 243481 CASH TRANSFERRED