Ymca of Southern Nevada

Nonprofit profile at a glance

EIN
880059266
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Las Vegas, NV, USA
Phone
7028777227
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Young Men's or Women's Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$12,898,629
Expenses
$13,786,306
Assets
$10,719,909
Liabilities
$2,784,666

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • JORDAN SOMMAGGIO (CEO)
  • MICHAEL LUBBE (CEO (RETIRED)

Highest reported compensation

  • JORDAN SOMMAGGIO (CEO): $206,291 total reported compensation
  • THOMAS SEIDL (CFO (RETIRED): $205,692 total reported compensation
  • EMILY SOWERS (COO): $180,978 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ymca of southern Nevada has served the local community for over 75 years through its mission to put christian principles into practice through programs that build healthy spirit, mind and body for all. Our programs for youth development, healthy living and social responsibility are designed to meet the most pressing challenges of our community. Such challenges include increased rates of obesity, especially in children, and affordable quality childcare in a significant economic downturn.

What it reported doing in 2025

Membership programming offers opportunities to promote healthy living and social interactions. Included in this revenue stream are gym memberships for categories that include families, youths, adults, and seniors. Aquatics programming is for members of all ages to provide participants the skills that will keep them safe around water. Health and wellness classes allow members to focus on their health and wellbeing through a variety of classes and instructor support. This fits directly with the association's focus on healthy living. Youth and family offerings strive to help children develop a sense of accomplishment and belonging in all the association's childcare programs. This approach encourages positive social interactions and increases a child's self-confidence to help them be successful in life. Sports teaches self-discipline and encourages teamwork while promoting physical activity in an inviting atmosphere.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 22
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.7%; rating input score 93
  • Program expense ratio: 84.8%; rating input score 85
  • Fundraising efficiency: $8.67 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.9%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 92.7% of revenue deployed · 84.8% of spending went to programs
  • Governance: 25 of 25 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $11.7M in reported program spending
  • Leadership: top reported pay $206K · 31 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $225K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.