Lutheran Outdoor Ministry 
The information on this page was last updated 9/21/2026. If you see errors or omissions, please email: [email protected]
Summary
In all our programs, activities and events, Lutheran Outdoor Ministries (LOM) is committed to providing safe and inclusive environments that reflect the lessons Jesus taught us: "Just as I have loved you, you also should love one another". (John 13:34)
Contact information
Mailing address:
Lutheran Outdoor Ministry
PO BOX 4643
Saint Paul, MN 55104-0090
Website: lomnetwork.org
Phone: (979) 968-1657
Email: [email protected]
Organization details
EIN: 742019773
CEO/President: Nathan Berkas
Chairman: Matthew O'Rear
Board size: 12
Founder:
Ruling year: 2008
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
Strong, faith-led outdoor ministries led by capable servant leaders.
Mission statement
Lutheran Outdoor Ministries encourages, educates, equips, and empowers bold and faithful outdoor ministry leaders for service in the Church and the world.
Statement of faith
Lutheran Outdoor Ministries values...
the power of the Holy Spirit calling us to faithfully witness to the good news of Jesus Christ in outdoor and service learning centers. We seek to be Christ-centered and theologically grounded.
its commitment to walk faithfully with the Evangelical Lutheran Church in America and other churches as they seek to express their faith and witness in a changing world. We seek to be an integral partner in mission.
its understanding that God calls us to serve all people. We seek to be diverse and inclusive.
its openness to grow in faith, spirit, and vision to respond to the changing needs of our church and community through exciting, nurturing programs. We seek to be innovative, timely, intentional, and creative.
its commitment to strengthen relationships within and beyond the outdoor ministry network. We seek to be a connecting point for people, grounded in relationships.
its dedication to educational excellence. We seek to be a provider of education, support and consultation for outdoor ministry sites and leaders.
its emphasis on hospitality. We seek to practice servanthood, discipleship, and creation stewardship.
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Leadership Training
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 1300 of 1538 | 20 of 26 |
| Fund acquisition rating | | 630 of 1539 | 9 of 26 |
| Resource allocation rating | | 1143 of 1539 | 16 of 26 |
| Asset utilization rating | | 1521 of 1539 | 26 of 26 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 9% | 5% | 1% | 2% | 1% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 7% | 2% | 1% | 1% | 1% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 96% | 36% | 64% | 55% | 72% | 95% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 10% | 2% | 1% | 1% | 2% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 4% | 64% | 36% | 45% | 28% | 5% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 80% | 78% | 78% | 82% | 78% | 79% |
Spending ratio Spending ratio = Total expenses / Total revenue | 102% | 96% | 52% | 62% | 57% | 24% |
Program output ratio Program output ratio = Program services / Total revenue | 85% | 74% | 41% | 50% | 45% | 19% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | -2% | 4% | 48% | 38% | 43% | 76% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | -3% | 1% | 20% | 14% | 17% | 64% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 10% | 20% | 21% | 17% | 20% | 21% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.05 | 0.20 | 0.18 | 0.19 | 0.21 | 0.18 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.19 | 9.52 | 10.70 | 6.45 | 4.08 | 9.60 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.72 | 1.87 | 1.94 | 1.22 | 0.85 | 1.74 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 14.65 | 14.57 | 14.72 | 3.96 | 113.40 | 40.28 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.07 | 0.07 | 0.25 | 0.01 | 0.02 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 6.30 | 5.99 | 5.77 | 7.33 | 13.92 | 6.74 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 10% | 13% | 16% | 19% | 9% | 9% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 11% | 10% | 2% | 1% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 66% | 444% | 465% | 428% | 435% | 504% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $808,860 | $624,910 | $1,682,187 | $2,123,505 | $365,226 |
| Receivables, inventories, prepaids | $536,286 | $548,978 | $99,628 | $53,335 | $151,922 |
| Short-term investments | $396,191 | $366,266 | $345,254 | $400,623 | $386,664 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $1,741,337 | $1,540,154 | $2,127,069 | $2,577,463 | $903,812 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $14,839,391 | $14,942,319 | $11,595,763 | $7,937,834 | $7,776,388 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $14,839,391 | $14,942,319 | $11,595,763 | $7,937,834 | $7,776,388 |
| Total assets | $16,580,728 | $16,482,473 | $13,722,832 | $10,515,297 | $8,680,200 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $119,547 | $104,617 | $536,700 | $22,728 | $22,436 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $119,547 | $104,617 | $536,700 | $22,728 | $22,436 |
| Debt | $55,937 | $1,874,708 | $1,381,880 | $222,025 | $121,341 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $1,987,868 | $615,706 | $670,170 | $682,882 | $629,143 |
| Total long-term liabilities | $2,043,805 | $2,490,414 | $2,052,050 | $904,907 | $750,484 |
| Total liabilities | $2,163,352 | $2,595,031 | $2,588,750 | $927,635 | $772,920 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $13,950,114 | $13,462,738 | $10,727,235 | $9,151,602 | $7,432,502 |
| With donor restrictions | $467,262 | $424,704 | $406,847 | $436,060 | $474,778 |
| Net assets | $14,417,376 | $13,887,442 | $11,134,082 | $9,587,662 | $7,907,280 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $1,226,202 | $3,635,065 | $2,302,155 | $2,802,985 | $6,280,769 |
| Program service revenue | $2,131,155 | $2,038,631 | $1,629,699 | $1,039,602 | $277,543 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $13,262 | $11,051 | $5,009 | $15,156 | $432 |
| Other revenue | $21,998 | $24,690 | $272,231 | $19,025 | $33,004 |
| Total other revenue | $2,166,415 | $2,074,372 | $1,906,939 | $1,073,783 | $310,979 |
| Total revenue | $3,392,617 | $5,709,437 | $4,209,094 | $3,876,768 | $6,591,748 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $2,524,530 | $2,335,868 | $2,124,145 | $1,727,208 | $1,238,896 |
| Management and general | $660,476 | $614,366 | $441,461 | $441,666 | $330,381 |
| Fundraising | $64,003 | $35,814 | $38,834 | $33,350 | $983 |
| Total expenses | $3,249,009 | $2,986,048 | $2,604,440 | $2,202,224 | $1,570,260 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | $143,608 | $2,723,389 | $1,604,654 | $1,674,544 | $5,021,488 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $143,608 | $2,723,389 | $1,604,654 | $1,674,544 | $5,021,488 |
Compensation
Compensation data for this ministry has not been collected.
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 9/21/2026. To update the information below, please email: [email protected]
History
https://www.lomnetwork.org/about-us/history-of-lom/