Hotel Association of Los Angeles

Nonprofit profile at a glance

EIN
951240040
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9164445780
Rating
41
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$252,863
Expenses
$674,265
Assets
$545,949
Liabilities
$0

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

Leadership & pay

19 people listed

People named in this filing

  • Aaron Peaslee (Director)
  • Mark Davis (Chairman)
  • Mark Beccaria (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Since 1932, HALA has been the voice of L.A.s hotel industry.Whether youre an international chain or local family-owned boutique, senior management or hourly staff, were working for youto better the industry and the lives of all who work in it. Thats because when the industry flourishes, we all benefit: our hotels become better guest experiences and better places to work.

What it reported doing in 2024

The Hotel Association of Los Angeles protects and serves the hotel and lodging industry in the greater Los Angeles metropolitan area via advocacy, communication and education.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 74
  • Accountability: 0
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.6%; rating input score 50
  • Program expense ratio: 18.6%; rating input score 19
  • Fundraising efficiency: $1.09 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -166.7%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 20.8% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 34.3% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 49.6% of revenue deployed · 18.6% of spending went to programs
  • Governance: 0 of 19 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 19 people listed
  • Highest-paid contractors: 2 contractors listed · $359K reported
  • Consistency: 15 of 17 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.