California Lodging Industry As

Nonprofit profile at a glance

EIN
951927355
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018
Location
Sacramento, CA, USA
Phone
9169252915
Rating
35
Verdict
REVIEW
Rating confidence
Standard

Reported finances

Revenue
$79,428
Expenses
$91,122
Assets
$70,445
Liabilities
$5,765

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Carol Gallegos (President)
  • John Manderfel (Past PResident)

Highest reported compensation

  • Bobbie Singh-A (Executive VP): $42,000 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 Educate and provide a forum for members in the California Lodging Industry

What it reported doing in 2024

Scholarships

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 6
  • Transparency & Controls: 100
  • Accountability: 5
  • Sustainability: 29
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.5%; rating input score 4
  • Program expense ratio: 3.1%; rating input score 3
  • Fundraising efficiency: $3.03 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.7%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 46.1%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -49.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -4.8% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 3.5% of revenue deployed · 3.1% of spending went to programs
  • Governance: 0 of 11 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $750 in reported program spending
  • Leadership: top reported pay $42K · 12 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.