Las Vegas Super Bowl Host Committee

Legal name: Las Vegas Super Bowl Host Committee Inc

Nonprofit profile at a glance

EIN
863639156
IRS 990 coverage
2022–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2021
Location
Las Vegas, NV, USA
Phone
7754584678
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$47,559,658
Expenses
$47,559,658
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • SAM JOFFRAY (PRESIDENT AN)

Highest reported compensation

  • SAM JOFFRAY (PRESIDENT AN): $425,000 total reported compensation
  • WILLIAM MCCONNELL (COO): $180,474 total reported compensation
  • TOM DONOHUE (CFO): $164,705 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To ensure that all host requirements of the nfl are met and to execute the operational bid obligations made to the nfl as part of the campaign to host super bowl lviii in las vegas.

What it reported doing in 2024

The las vegas super bowl host committee, inc. (host committee) is a nonprofit organization comprised of volunteer local community, municipal and business leaders overseeing a full-time staff that serve as direct liaisons between the national football league (nfl) and the local community related to las vegas hosting super bowl lviii on february 11, 2024. In doing so, the host committee aims to deliver an experience that will position las vegas as a favorite and repeat destination for the nfl's marquee event, create a lasting legacy through our community initiatives, and showcase las vegas as the premier destination city for major sporting events to the visiting fans, media, sponsors, vendors, industry professionals, and global broadcast audience.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 74
  • Accountability: 77
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.6%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 144.5% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 130.7% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: -6.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $425K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1.4M reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.