The Summerlin Council

Not tax-deductible

Las Vegas, NV501(c)(4)Since 1997EIN 86-0876656Revenue $17.7M in FY2024

On file with the IRS1910 Spring Gate Ln, 89134-6213 · Las Vegas, NVTax-exempt since Oct 1998

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Community park and recreation management and administration.

77¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $88K a year · under 1% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.0M
120% of total assets
Concern: liabilities are 120% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$17.7M
+11% vs prior year
Spent
$17.3M
To programs
77%
Net assets
−$500K
By yearFY2020–FY2024
Revenue
$17.7M
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$12.4M
FY2021$14.1M
FY2022$14.5M
FY2023$15.9M
FY2024$17.7M
Expenses
$17.3M
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.4M
FY2021$14.1M
FY2022$14.5M
FY2023$15.8M
FY2024$17.3M
Net assets
−$500K
FY2024▲ +41%
Tap a bar for its year
Net assets by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023−$851K
FY2024−$500K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1998.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $13.3M Management & general 23% · $4.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Asst. Sec/Treas
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See The Summerlin Council executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Manages and administers community parks and recreation programs.

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Provided by the organization

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3 programs · $13.3M · in their own filed words · FY2024
01

Facilities and Amenity Maintenance.

$11.1Mprogram expense
02

Expenses related to patrol service for the entire community.

$1.4Mprogram expense
03

Expenses related to various community events. All members of the community are invited.

$837Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$17.7M
Ln 12
Other incomeLn 4–11$17.6M
Investment incomeLn 3$88K
Money outPt IX
$17.3M
Ln 25
Programscol B$13.3M
Managementcol C$4.0M
Owns and owesPt X
−$500K
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$2.5M
LiabilitiesLn 26$3.0M
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$88K
Other incomeLn 4–11$17.6M
Gains on assetsLn 7$0
Total revenueLn 12$17.7M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$1.8M
Cash and savings togetherLn 1–2$1.8M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$359K
Other assetsLn 15$0
Total assetsLn 16$2.5M
LiabilitiesLn 26$3.0M
Net assetsLn 32−$500K
OperationsPt I, VI
EmployeesI 530
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.3M$1.8M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$263K$359K
Total assetsLn 16$3.1M$2.5M
LiabilitiesLn 26$4.0M$3.0M
Net assetsLn 32−$851K−$500K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$30K$30K
Advertising and promotionLn 12$0
Office expensesLn 13$332K$332K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$132K$132K
InsuranceLn 23$239K$239K
Other expenses (24a–d)Ln 24$15.1M$13.3M$1.8M
All other expensesLn 24e$1.5M$1.5M
Total functional expensesLn 25$17.3M$13.3M$4.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $17.7M$17.3M$351K−$500K 990 PDF
FY2023 $15.9M$15.8M$88K−$851K 990 PDF
FY2022 $14.5M$14.5M$0$0 990 PDF
FY2021 $14.1M$14.1M$0$0 990 PDF
FY2020 $12.4M$12.4M$0$0 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $17,682,160 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $64,188$88,057
I-11 Other revenuePrior year $15,847,984$17,594,103
I-12 Total revenuePrior year $15,912,172$17,682,160
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $15,823,702$17,331,317
I-18 Total expensesPrior year $15,823,702$17,331,317
I-19 Revenue less expensesPrior year $88,470$350,843
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $17,682,160 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-3 Investment incomeRelated to mission $88,057$88,057
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $17,308,791 · Unrelated business $285,312$17,594,103
VIII-12 Total revenueRelated to mission $17,396,848 · Unrelated business $285,312$17,682,160
Part IX · Statement of functional expenses $17,331,317 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $29,942$29,942
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $332,048$332,048
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $131,720$131,720
IX-23 InsuranceManagement $239,058$239,058
IX-24 Other expenses (24a–d)Programs $13,309,998 · Management $1,828,638$15,138,636
IX-24e All other expensesManagement $1,459,913$1,459,913
IX-25 Total functional expensesPrograms $13,309,998 · Management $4,021,319 · Fundraising $0$17,331,317
Part X · Balance sheet $2,504,217 assets, 20 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $2,331,832$1,809,876
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $50,490$67,289
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $502,688$268,338
X-10c Land, buildings and equipment, netStart of year $262,771$358,714
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $3,147,781$2,504,217
X-17 Accounts payable and accrued expensesStart of year $1,380,214$919,000
X-19 Deferred revenueStart of year $89,789$27,805
X-25 Other liabilitiesStart of year $2,528,588$2,057,379
X-26 Total liabilitiesStart of year $3,998,591$3,004,184
X-27 Net assets without donor restrictionsStart of year −$850,810−$499,967
X-32 Total net assets or fund balancesStart of year −$850,810−$499,967
X-33 Total liabilities and net assetsStart of year $3,147,781$2,504,217
Part XI · Reconciliation of net assets −$499,967 net assets at year end
XI-1 Total revenue$17,682,160
XI-2 Total expenses$17,331,317
XI-3 Revenue less expenses$350,843
XI-4 Net assets at start of year−$850,810
XI-10 Net assets at end of year−$499,967

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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