Skip to content
ProPublica Donate
ProPublica Donate

Somerset Academy Of Las Vegas

  • N Las Vegas, NV
  • Tax-exempt since April 2015
  • EIN: 27-5393412

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Secondary, High School (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2023 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.

An independent audit commissioned by this organization for the fiscal year ending June 2023 identified:

Material weakness in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency could lead to failure to prevent or correct noncompliance with requirements.
Significant deficiency in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency is less severe than a material weakness but warrants attention from management.

Summary charts: organization finances over time

Revenue
$88.5M (2023)

Expenses
$93.9M (2023)

Total Assets
$211M (2023)

Total Liabilities
$218M (2023)

Source: Form 990 tax filings from 2015 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$88,528,771
Expenses
$93,898,608
Net Income
-$5,369,837
Net Assets
-$6,457,313
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,819,585
10.0%
Program Services $78,161,613
88.3%
Investment Income $1,230,246
1.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $105,254
0.1%
Net Fundraising $212,073
0.2%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $42,123,820
44.9%
Assets/Debt
Total Assets $211,332,331
Total Liabilities $217,789,644
Net Assets -$6,457,313
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Lee Esplin (Principal) $169,131 $0 $43,438
Jessica Scobell (Principal) $140,605 $0 $45,759
Catherine Lackey (Principal) $116,789 $0 $44,792
Shannon Manning (Principal) $114,661 $0 $40,622
Cesar Tiu (Principal) $110,294 $0 $31,271
David Fossett (Principal) $106,294 $0 $37,851
Mindi Palomeque (Principal) $104,533 $0 $10,208
Travis Mizer (Board Chair) $0 $0 $0
Sarah Mcclellan (Board Vice Chair) $0 $0 $0
Will Harty (Board Treasurer) $0 $0 $0
Lenora Bredsguard (Board Secretary) $0 $0 $0
Cody Noble (Board Member) $0 $0 $0
John Benthan (Board Member) $0 $0 $0
Renee Fairless (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 6, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Material weakness in internal controls • Significant deficiency in internal controls

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$83,363,869
Expenses
$77,977,405
Net Income
$5,386,464
Net Assets
-$1,087,476
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,151,012
7.4%
Program Services $76,942,777
92.3%
Investment Income $9,315
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $103,867
0.1%
Net Fundraising $139,693
0.2%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $17,205
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,320,827
45.3%
Assets/Debt
Total Assets $206,607,305
Total Liabilities $207,694,781
Net Assets -$1,087,476
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Lee Esplin (Principal Sky Pointe) $155,313 $0 $53,108
Jessica Scobell (Principal Losee) $134,752 $0 $43,339
Catherine Lackey (Principal) $111,152 $0 $41,849
Shannon Manning (Principal) $109,814 $0 $32,062
Christina Threeton (Principal Nlv) $108,077 $0 $35,177
Cody Noble (Board Member) $0 $0 $0
Travis Mizer (Board Chair) $0 $0 $0
Will Harty (Board Treasurer) $0 $0 $0
John Benthan (Board Member) $0 $0 $0
Sarah Mcclellan (Board Vice Chair) $0 $0 $0
Lenora Bredsguard (Board Secretary) $0 $0 $0
Renee Fairless (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 11, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$79,621,443
Expenses
$78,010,818
Net Income
$1,610,625
Net Assets
-$6,473,940
Notable Sources of Revenue Percent of Total Revenue
Contributions $79,133,150
99.4%
Program Services $457,822
0.6%
Investment Income $3,568
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $26,903
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,489,362
39.1%
Assets/Debt
Total Assets $192,795,065
Total Liabilities $199,269,005
Net Assets -$6,473,940
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Lee Esplin (Principal Sky Pointe) $143,586 $0 $3,128
Elaine Kelley (Principal Aliante) $125,621 $0 $6,659
Jessica Scobell (Principal Losee) $122,270 $0 $6,381
Christina Threeton (Principal Nlv) $101,011 $0 $4,526
Cody Noble (Board Member) $0 $0 $0
Travis Mizer (Board Treasurer) $0 $0 $0
Will Harty (Board Member) $0 $0 $0
John Benthan (Board Chair) $0 $0 $0
Sarah Mcclellan (Board Vice Chair) $0 $0 $0
Lenora Bredsguard (Board Secretary) $0 $0 $0
Renee Fairless (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 12, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$76,063,395
Expenses
$74,989,242
Net Income
$1,074,153
Net Assets
-$8,084,565
Notable Sources of Revenue Percent of Total Revenue
Contributions $73,123,056
96.1%
Program Services $2,369,873
3.1%
Investment Income $275,318
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $84,733
0.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $210,415
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,226,860
40.3%
Assets/Debt
Total Assets $151,692,206
Total Liabilities $159,776,771
Net Assets -$8,084,565
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Lee Esplin (Principal Sky Pointe) $142,544 $0 $0
Elaine Kelley (Principal Aliante) $112,930 $0 $5,930
Cody Noble (Board Member) $0 $0 $0
Travis Mizer (Board Treasurer) $0 $0 $0
Will Harty (Board Member) $0 $0 $0
John Benthan (Board Chair) $0 $0 $0
Sarah Mcclellan (Board Vice Chair) $0 $0 $0
Lenora Bredsguard (Board Member) $0 $0 $0
Renee Fairless (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$67,734,354
Expenses
$67,469,336
Net Income
$265,018
Net Assets
-$9,158,718
Notable Sources of Revenue Percent of Total Revenue
Contributions $64,585,247
95.4%
Program Services $2,647,521
3.9%
Investment Income $340,554
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $139,410
0.2%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $21,622
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,683,362
41.0%
Assets/Debt
Total Assets $143,377,809
Total Liabilities $152,536,527
Net Assets -$9,158,718
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
John Barlow (Executive Director) $140,783 $0 $41,043
Lee Esplin (Principal Sky Pointe) $123,132 $0 $33,541
Reginald Farmer (Principal Losee) $121,230 $0 $33,139
Sherry Pendleton (Principal Lone Mountain) $106,430 $0 $28,946
Cody Noble (Board Member) $0 $0 $0
Travis Mizer (Board Treasurer) $0 $0 $0
Carrie Boehlecke (Board Member (7/1/18 6/4/19)) $0 $0 $0
Will Harty (Board Member) $0 $0 $0
John Benthan (Board Chair) $0 $0 $0
Sarah Mcclellan (Board Vice Chair) $0 $0 $0
Gary Mcclain (Board Secretary) $0 $0 $0
Lenora Bredsguard (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on July 2, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$52,196,541
Expenses
$52,197,610
Net Income
-$1,069
Net Assets
-$9,423,736
Notable Sources of Revenue Percent of Total Revenue
Contributions $49,946,012
95.7%
Program Services $2,160,635
4.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $89,894
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $21,070,757
40.4%
Assets/Debt
Total Assets $122,860,876
Total Liabilities $132,284,612
Net Assets -$9,423,736
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
John Barlow (Executive Director) $145,381 $0 $0
Lee Esplin (Principal Sky Pointe) $135,150 $0 $37,842
Reggie Farmer (Principal Losee) $112,728 $0 $31,563
Elaine Kelly (Principal) $108,412 $0 $30,355
Sherry Pendleton (Principal Lone Mountain) $105,315 $0 $30,355
Cody Noble (Board Member) $0 $0 $0
Travis Mizer (Board Treasurer) $0 $0 $0
Carrie Boehlecke (Board Secretary) $0 $0 $0
Will Harty (Board Member) $0 $0 $0
John Benthan (Board Chair) $0 $0 $0
Sarah Mcclellan (Board Vice Chair) $0 $0 $0
Gary Mcclain (Board Member) $0 $0 $0
Eric Brady 7117 101217 (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$46,982,163
Expenses
$48,301,088
Net Income
-$1,318,925
Net Assets
-$9,423,668
Notable Sources of Revenue Percent of Total Revenue
Contributions $44,855,453
95.5%
Program Services $2,040,419
4.3%
Investment Income $9,090
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $77,201
0.2%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $20,233,497
41.9%
Assets/Debt
Total Assets $70,461,121
Total Liabilities $79,884,789
Net Assets -$9,423,668

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$39,660,976
Expenses
$39,377,996
Net Income
$282,980
Net Assets
-$8,104,743
Notable Sources of Revenue Percent of Total Revenue
Contributions $37,819,769
95.4%
Program Services $1,796,109
4.5%
Investment Income $392
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $44,606
0.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $100
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $16,749,556
42.5%
Assets/Debt
Total Assets $59,319,878
Total Liabilities $67,424,621
Net Assets -$8,104,743

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$31,494,002
Expenses
$30,039,140
Net Income
$1,454,862
Net Assets
-$8,387,723
Notable Sources of Revenue Percent of Total Revenue
Contributions $29,405,483
93.4%
Program Services $2,052,413
6.5%
Investment Income $76
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $35,029
0.1%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,001
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $12,593,782
41.9%
Assets/Debt
Total Assets $51,827,280
Total Liabilities $60,215,003
Net Assets -$8,387,723

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated