Nebraska Lutheran Outdoor Ministries

What it reported doing in 2025

"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.

Financial Efficiency

• Mission deployment rate: 57%; rating input score 57
• Program expense ratio: 71.2%; rating input score 71
• Fundraising efficiency: $5.8 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Yes; rating input score 100

Accountability

• Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 21.7%; rating input score 74; 74th percentile among comparable filings
• Total-asset coverage ratio: 3.3; rating input score 73; 73rd percentile among comparable filings
• Liabilities to assets ratio: 0.02; rating input score 70; 70th percentile among comparable filings
• Officer compensation ratio: 4.7%; rating input score 59; 59th percentile among comparable filings

Growth

• Program expense growth: 1.8% per year; rating input score 100; 18th percentile among comparable filings
• Revenue growth: 4% per year; rating input score 100; 30th percentile among comparable filings
• Asset growth: 5.6% per year; rating input score 100; 36th percentile among comparable filings