Nebraska Lutheran Outdoor Ministries Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FAITH: ALIVE!
- Income
- $5.6 million
- Spending
- $4.4 million
- Spent on programs
- 71%
- Reserves
- -1.3 months of spending
- Largest source of income
- donations and private grants, 65%
- Employees
- 107
- Volunteers
- 160
- Highest pay
- $140,350, executive director
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 55 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 22% of income.
Income trend
5 of 15Income fell 17% on the year before.
Spending floor
15 of 1571% of spending went to programs and raising each dollar of donations cost 17 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100.
Independent board
25 of 2513 of 13 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $3.1 million spent. "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.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for churches. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1961.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.