2021-11-02T09:10:39-05:00 2020-12-31 476097913 SEIM JOHNSON LLP 18081 BURT STREET SUITE 200 OMAHA NE 680224722 990 2020-01-01 237267972 LUTHERAN FAMILY SERVICES OF NE INC LUTH 4029785649 124 SOUTH 24TH STREET NO 230 OMAHA NE 681021226 CHRISTOPHER TONNIGES PRESIDENT AND CEO 4029785649 2021-10-18 1 CHRISTOPHER TONNIGES 999009999 MEGAN L KOZIOL P01544037 4023302660 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CHRISTOPHER TONNIGES 124 SOUTH 24TH STREET NO 230 OMAHA NE 681021226 26359243 0 X WWW.LFSNEB.ORG X 1971 NE A HUMAN CARE ORGANIZATION OFFERING SERVICES IN THREE AREAS OF EXPERTISE: CHILDREN SERVICES, BEHAVIORAL HEALTH AND COMMUNITY SERVICES. 10 10 414 150 0 0 12350405 16534603 10252077 9541991 6073 12430 226270 206019 22834825 26295043 724780 2982155 0 0 15128623 14634910 0 0 746222 6211713 6401899 22065116 24018964 769709 2276079 7850533 12509010 2801765 5133826 5048768 7375184 X LUTHERAN FAMILY SERVICES OF NEBRASKA, INC.'S (LFS) MISSION IS TO EXPRESS GOD'S LOVE FOR ALL PEOPLE BY PROVIDING QUALITY HUMAN CARE SERVICES THAT BUILD AND STRENGTHEN INDIVIDUAL, FAMILY AND COMMUNITY LIFE. OUR VISION IS SAFETY, HOPE AND WELL-BEING FOR ALL PEOPLE. THE ORGANIZATION'S VALUES ARE ROOTED IN FAITH, FAMILY, DIVERSITY, EXCELLENCE, INTEGRITY AND COLLABORATION. 0 0 8908590 893644 6644411 BEHAVIORAL HEALTH SERVICES INCLUDE MENTAL HEALTH THERAPY, MEDICATION MANAGEMENT, COMMUNITY SUPPORT, SUBSTANCE ABUSE TREATMENT, CRISIS RESPONSE, PEER SUPPORT GROUPS, AND ANGER MANAGEMENT. IN ADDITION, THE AT EASE PROGRAM PROVIDES SUPPORT FOR ACTIVE MILITARY, VETERANS AND THEIR LOVED ONES. HEALTH 360 PROVIDES INTEGRATED HEALTH CARE IN LINCOLN. MENTAL HEALTH COUNSELORS PROVIDED SUPPORT FOR CRISIS RESPONSE AND CO-RESPONDER PROGRAMS AS 24/7 BACKUP FOR ENFORCEMENT OFFICERS, SHELTERS AND FAMILIES WHO ACCESSED THE NEBRASKA FAMILY HELPLINE. RSAFE PROGRAMS PROVIDE TREATMENT FOR CHILDREN AND FAMILY WHO HAVE SUFFERED EFFECTS OF CHILD SEXUAL ABUSE. DURING 2020, 10,007 CLIENTS WERE SERVED IN THESE PROGRAMS. 4909138 2074352 115687 COMMUNITY SERVICES PROVIDES SERVICES FOR REFUGEES, IMMIGRANTS, ASYLUM SEEKERS, MIGRANTS AND INTERNATIONAL HUMAN TRAFFICKING VICTIMS. SPECIFIC SERVICES INCLUDED REFUGEE RESETTLEMENT, IMMIGRATION LEGAL SERVICES, CASE MANAGEMENT, INTERPRETATION, EMPLOYMENT AND EDUCATION SERVICES. THESE PROGRAMS SERVED 4,866 IN 2020, INCLUDING 210 REFUGEES 2,208 WHO LEARNED ENGLISH, GAINED EMPLOYMENT AND EDUCATION AND 1,396 WHO BECAME US CITIZENS. INTERPRETATION SERVICES WERE PROVIDED FOR 22 LANGUAGES. THE MAJORITY OF THESE SERVICES ARE PROVIDED AT LOW, OR NO COST TO CLIENTS. THE AGENCY IS THE LARGEST REFUGEE RESETTLEMENT RESOURCE IN NEBRASKA. 3845575 1682 2193265 CHILDREN'S SERVICES PROGRAMS INCLUDE PARENT EDUCATION AT THREE CENTERS FOR HEALTHY FAMILIES - FOR PREVENTION OF ABUSE AND NEGLECT BY TEACHING SKILLS TO BUILD FAMILY SELF-SUFFICIENCY, PARENTING SKILLS AND CONNECTIONS TO OTHER COMMUNITY SERVICES. THE IN-HOME SERVICES PROGRAM PROVIDES INTENSIVE SERVICES TO PARENTS ENGAGED IN OR AT RISK OF ENGAGING IN DHHS CHILDHOOD SERVICES. IN-HOME SERVICES PROVIDES SKILLS TO REGAIN FAMILY STABILITY, RESOURCES AND COPING SKILLS FOR ALL FAMILY MEMBERS. THE LEARNING COMMUNITY CASE MANAGEMENT SERVICES PROVIDE ASSISTANCE IN THE SCHOOLS TO IDENTIFY AND WORK WITH CHILDREN WHO ARE STRUGGLING, TO HELP THE CHILDREN ACHIEVE ACADEMIC SUCCESS. FOSTER CARE SUPPORT WAS PROVIDED FOR 60 FOSTER CARE HOMES AND 123 CHILDREN. ADOPTION AND POST ADOPTION SERVICES PROVIDE INFANT AND WAITING CHILD ADOPTIONS, PREGNANCY COUNSELING AND POST ADOPTION SERVICES. OF THE 334 FAMILIES RECEIVING RIGHT TURN POST-ADOPTION SERVICE, NONE EXPERIENCED DISRUPTION OF PLACEMENTS. THE CENTERS FOR HEALTHY FAMILIES SERVED 444 FAMILIES, 760 CHILDREN RECEIVED THERAPY SERVICES AND 317 CHILDREN RECEIVED COUNSELING THROUGH THE RSAFE PROGRAM. A TOTAL OF 2,227 CLIENTS WERE SERVED THROUGH CHILDREN'S SERVICES IN 2020. 373470 12477 588628 OTHER PROGRAMS INCLUDE OPERATING THE 25TH STREET AVENUE APARTMENTS, AN APARTMENT BUILDING ON THE CAMPUS OF LUTHERAN FAMILY SERVICES OF NEBRASKA, INC. 373470 12477 588628 18036773 1 1 0 1 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 242 0 1 414 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X THE ORGANIZATION 4029785649 124 SOUTH 24TH STREET NO 230 OMAHA NE 681021226 STACY MARTIN PRESIDENT & CEO 45.00 2.50 X 220713 0 10486 ANGELA KLINE NURSE PRACTITIONER 45.00 0.00 X 177720 0 39905 TAWANDA MERCER NURSE PRACTITIONER 40.00 0.00 X 185493 0 6082 MOSAH GOODMAN COO - LEGAL COUNSEL 40.00 0.00 X 134725 0 46789 DONNA MAGNUSON CPO 45.00 0.00 X 138977 0 22172 MARK VERSEN CDO 45.00 0.00 X 129956 0 26398 SUSAN BAUMERT INTERIM CFO THRU 06/2020 45.00 2.50 X 74372 0 9209 RAFAEL MALDONADO CHAIR 2.00 0.00 X X 0 0 0 CALLI HITE VICE CHAIR 2.00 0.00 X X 0 0 0 CHRISTOPHER TONNIGES TREASURER 2.00 0.25 X X 0 0 0 GREG SCHILLING DIRECTOR 1.00 0.25 X 0 0 0 TERESA ANDERSON BOARD MEMBER 1.00 0.00 X 0 0 0 PAM HITCHENS BOARD MEMBER 1.00 0.00 X 0 0 0 REV BRIAN D MAAS BOARD MEMBER 1.00 0.00 X 0 0 0 BRENDA SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 REV RICHARD SNOW BOARD MEMBER 1.00 0.00 X 0 0 0 DAVID ANDERSON JR BOARD MEMBER 1.00 0.00 X 0 0 0 1061956 0 161041 8 0 1 0 CFO SYSTEMS LLC 10832 OLD MILL RD STE 2 OMAHA NE 68154 CFO SERVICES 197075 RUFFALO NOEL LEVITZ LLC 1025 KIRKWOOD PARKWAY SW CEDAR RAPIDS IA 52404 DATA APPEND SERVICES 124373 2 761730 205147 127214 6806347 8634165 20256 16534603 NHHS REGION CONTRACTS 624100 4557922 4557922 MEDICAID/MEDICARE FEES 624100 2998356 2998356 CONTRACTED SERVICES 624100 696243 696243 PRIVATE INSURANCE FEES 624100 629117 629117 PRIVATE PAY FEES 624100 438134 438134 222219 222219 9541991 1093 1093 155340 0 155340 155340 155340 11910 573 11337 11337 11337 53480 205147 63627 -10147 -10147 60826 60826 60826 26295043 9541991 0 218449 879255 879255 2102900 2102900 314780 314780 11716082 9507911 1892085 316086 228405 168724 52760 6921 1467955 1046468 378559 42928 907688 694417 190561 22710 197075 197075 65722 21004 44718 650 650 22700 22700 2067383 1063935 769249 234199 131817 26916 92047 12854 829083 483378 330701 15004 1592644 1268815 287355 36474 157390 130739 13715 12936 53400 33085 9481 10834 143944 64132 79812 198990 7736 191014 240 EQUIPMENT AND MAINTENAN 490471 318494 142050 29927 BAD DEBT 182844 182844 DUES & SUBSCRIPTIONS 180544 30863 145570 4111 MISCELLANEOUS 64984 5157 58829 998 22258 22258 24018964 18036773 5235969 746222 995282 777462 44821 2475227 4069138 902527 635250 142399 212074 3696388 1899205 1468905 1797183 445968 3685813 1375404 1332090 7850533 12509010 2276712 1984884 227382 15376 149073 297671 2984493 2801765 5133826 X 2822414 1725811 2226354 5649373 5048768 7375184 7850533 12509010 X 2276079 50337 X X 0 1 X 1 1 1 X 12204586 10379582 9876976 12350405 16534603 61346152 11761058 12125223 10676172 10252077 9541991 54356521 206567 222604 429171 24172211 22727409 20553148 22602482 26076594 116131844 8763 6963 8176 26285 9050 59237 0 8763 6963 8176 26285 9050 59237 116072607 34 306 381507 147407 156433 685687 2833 2833 2867 306 381507 147407 156433 688520 268390 230619 165208 160065 114306 938588 24443468 22958334 21099863 22909954 26347333 117758952 0.98570 0.98470 0.00580 0.00480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 22700 22700 0 PART II-B, LINE 1: THE ORGANIZATION PAID $22,700 TO CATALYST PUBLIC AFFAIRS. CATALYST PUBLIC AFFIARS REPRESENTS THE BEST INTEREST OF LFS AND WORKS TOGETHER TO SHAPE POLICIES AND SERVICES FOR CHILDREN, YOUTH AND FAMILIES THAT IMPROVE LIVES AND COMMUNITIES. 2223907 3000000 120583 7996 5336494 1366104 500000 357803 2223907 1345765 127535 -8761 98435 1366104 0.05430 0.00000 0.94570 1 1 1 74300 74300 1290079 370597 919482 416309 379851 36458 1489422 1106986 382436 426278 41771 384507 1797183 INVESTMENT IN 25TH AVENUE APARTMENTS, LLC 1279699 C PRINCIPAL FINANCIAL DEFERRED COMP 52391 C 1332090 DEFERRED COMPENSATION LIABILITY 242093 PPP LOAN 2742400 2984493 X PART V, LINE 4: THE ASSETS OF THE ENDOWMENT ARE HELD BY LUTHERAN FAMILY SERVICES FOUNDATION INC., A RELATED ENTITY. THE FOUNDATION'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED TO INVEST RESTRICTED DONATIONS. AS REQUIRED BY GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF DIRECTORS OF THE ORGANIZATION HAS INTERPRETED THE NEBRASKA UNIFORM PRUDENT MANAGEMENT OF INSTUTIONAL FUNDS ACT (NUPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE ORGANIZATION CLASSIFIES NET ASSETS WITH RESTRICTIONS AS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE ENDOWMENT, AND (C) ACCUMULATIONS TO THE ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. IN ACCORDANCE, WITH NUPMIFA, THE ORGANIZATION CONSIDERED THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: 1. THE DURATION AND PRESERVATION OF THE FUND 2. THE PURPOSES OF THE ORGANIZATION AND THE DONOR-RESTRICTED ENDOWMENT FUND 3. GENERAL ECONOMIC CONDITIONS 4. THE POSSIBLE EFFECT OF INFLATION AND DEFLATION 5. THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMETNS 6. OTHER RESOURCES OF THE ORGANIZATION 7. THE INVESTMENT POLICIES OF THE ORGANIZATION. PART X, LINE 2: LUTHERAN FAMILY SERVICES OF NEBRASKA, INC., OMAHA CHURCH CENTER, INC. AND LUTHERAN FAMILY SERVICES FOUNDATION, INC. ARE NOT-FOR-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ALL ENTITIES HAVE RECEIVED DETERMINATION LETTERS THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN THE ORGANIZATION'S TAX-EXEMPT STATUS. LFS 25TH AVENUE APARTMENTS, LLC IS A LIMITED LIABILITY COMPANY WHOLLY OWNED BY LUTHERAN FAMILY SERVICES OF NEBRASKA, INC. AND IS A DISREGARDED ENTITY FOR INCOME TAX PURPOSES. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD, ACCOUNTING STANDARDS CODIFICATION (FASB ASC) TOPIC 740, INCOME TAXES. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT DECEMBER 31, 2020 AND 2019, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. FREMONT FRIENDS 103090 103090 4500 10273 RALLY FOR KIDS 116477 84077 32400 12840 10836 1500 14059 2 39060 17980 21080 9476 143 258627 205147 53480 22316 10836 6000 24475 63627 -10147 1 CITY OF OMAHA POLICE FOUNDATION INC PO BOX 31134 OMAHA NE 68131 470843276 501(C)(3) 879255 CO-RESPONDER FUNDS PROVIDED TO THE OMAHA POLICE DEPARTMENT. 1 0 CASH ASSISTANCE, RENT AND UTILITIES, FOOD AND MISC PERSONAL ITEMS FOR NEW REFUGEE ARRIVALS TO AMERICA - COMMUNITY SERVICES. 278 253285 0 HOUSING (RENT) ASSISTANCE AND OTHER EMERGENCIES SUCH AS UTILITIES AND FOOD - CARES ACT FUNDING. 3707 1779935 0 HOUSING (RENT) ASSISTANCE AND OTHER EMERGENCIES SUCH AS UTILITES AND FOOD. ALSO INCLUDES RESPITE ASSISTANCE TO ADOPTIVE FAMILIES - BEHAVIORAL HEALTH. 170 36677 0 ASSISTANCE WITH ASSET PURCHASES THROUGH IDA PROGRAM. 4 33003 0 PART I, LINE 2: DETAILED RECORDS ARE MAINTANED FOR PASS THROUGH FUNDS FROM CHURCH WORLD SERVICE AND LUTHERAN IMMIGRATION SERVICE FOR CASH ASSISTANCE, RENT AND UTILITY ASSISTANCE, AND OTHER ASSISTANCE TO NEW REFUGEE ARRIVALS TO AMERICA. GRANTS TO ORGANIZATIONS ARE TRACKED USING THE ORGANIZATION'S ACCOUNTING SOFTWARE. X X 0 0 0 0 0 0 0 0 0 STACY MARTIN PRESIDENT & CEO 220713 0 0 0 0 0 9861 0 625 0 231199 0 0 0 ANGELA KLINE NURSE PRACTITIONER 177720 0 0 0 0 0 9459 0 30446 0 217625 0 0 0 TAWANDA MERCER NURSE PRACTITIONER 185493 0 0 0 0 0 5457 0 625 0 191575 0 0 0 MOSAH GOODMAN COO - LEGAL COUNSEL 134725 0 0 0 0 0 7457 0 39332 0 181514 0 0 0 DONNA MAGNUSON CPO 138977 0 0 0 0 0 6909 0 15263 0 161149 0 0 0 MARK VERSEN CDO 129956 0 0 0 0 0 0 0 26398 0 156354 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS INCLUDE THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ELCA), NEBRASKA SYNOD AND THE LUTHERAN CHURCH-MISSOURI SYNOD (LCMS), NEBRASKA DISTRICT. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE TWO CORPORATE MEMBERS, THE ELCA NEBRASKA SYNOD AND THE LCMS, NEBRASKA DISTRICT, AND BY THE BOARD OF DIRECTORS ITSELF. FORM 990, PART VI, SECTION A, LINE 7B SIGNIFICANT CHANGES TO THE ORGANIZATION'S ORGANIZATIONAL STRUCTURE AND ORGANIZATIONAL DOCUMENTS MADE BY THE BOARD OF DIRECTORS (GOVERNING BODY) REQUIRE APPROVAL BY THE MEMBERS, ELCA, NEBRASKA SYNOD AND LCMS, NEBRASKA DISTRICT. FORM 990, PART VI, SECTION B, LINE 11B A FINAL DRAFT OF THE 990 IS PRESENTED TO THE LUTHERAN FAMILY SERVICES BOARD OF DIRECTORS FOR APPROVAL BEFORE IT IS FILED WITH THE IRS. APPROVAL MAY BE OBTAINED AT A BOARD MEETING OR VIA EMAIL, DOODLE POLL OR PHONE CALL VOTE. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A STATEMENT OF COMPLIANCE/DISCLOSURE ON AN ANNUAL BASIS. THE LFS BOARD MEETINGS BEGIN WITH A REVIEW OF THE AGENDA AND ALSO CALL FOR DISCLOSURE OF ANY CHANGES TO THE PREVIOUSLY SIGNED ANNUAL DISCLOSURE. IN THE EVENT A VOTE BY THE BOARD MAY PRESENT A CONFLICT FOR A SPECIFIC BOARD MEMBER, SUCH MEMBER WILL ABSTAIN FROM THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 LUTHERAN FAMILY SERVICES' COMPENSATION ADMINISTRATION SCALE IS REVIEWED BI-ANNUALLY BY THE BOARD OF DIRECTORS. THE COMPENSATION ADMINISTRATION SCALE IS UPDATED BI-ANNUALLY BY THE LFS HUMAN RESOURCES DEPARTMENT BY USING LOCAL, REGIONAL AND NATIONAL SALARY SURVEYS AND OTHER DATA. OTHER OFFICERS' SALARIES ARE DETERMINED BY THE PRESIDENT & CEO OF LUTHERAN FAMILY SERVICES INC. FORM 990, PART VI, SECTION C, LINE 19 LUTHERAN FAMILY SERVICES MAKES IT'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL REPORT, AUDITS AND IRS FORM 990 AVAILABLE UPON REQUEST TO GOVERNMENT REGULATORY BODIES, FUNDERS, DONORS, CLIENTS AND THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENT-25TH AVE APARTMENTS 50,337. FORM 990, PART XII, LINE 2C: AN AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OVERSEES THE CONSOLIDATED AUDIT AND SELECTS THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LFS 25TH AVENUE APARTMENTS LLC 124 SOUTH 24TH STREET SUITE 230 OMAHA NE 68102 237267972 PROPERTY MANAGEMENT NE 228486 1300638 LUTHERAN FAMILY SERVICES OF NE INC LUTHERAN FAMILY SERVICES FOUNDATION 124 SOUTH 24TH STREET SUITE 230 OMAHA NE 681021226 363818738 FOUNDATION - FUNDRAISING NE 501(C)(3) LINE 12A, I LUTHERAN FAMILY SERVICES OF NE INC 1 OMAHA CHURCH CENTER 124 SOUTH 24TH STREET SUITE 230 OMAHA NE 681021226 470491272 TAX EXEMPT PROPERTY MANAGEMENT NE 501(C)(3) LINE 7 LUTHERAN FAMILY SERVICES OF NE INC 1 JOSIAH PLACE INC 124 SOUTH 24TH STREET SUITE 230 OMAHA NE 681021226 202290028 LOW INCOME HOUSING NE 501(C)(3) LINE 10 LUTHERAN FAMILY SERVICES OF NE INC 1 RIGHT TURN LLC 124 SOUTH 24TH STREET SUITE 230 OMAHA NE 681021226 272072391 POST ADOPTION/POST GUARDIANSHIP SERVICES NE LUTHERAN FAMILY SERVICES OF NE INC RELATED 38458 417935 0 1 0.50000 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 0 1 0 0 LUTHERAN FAMILY SERVICES FOUNDATION L 144600 COST OF SERVICES OMAHA CHURCH CENTER K 428724 COST OF SERVICES OMAHA CHURCH CENTER C 61000 FMV OMAHA CHURCH CENTER L 81684 COST OF SERVICES