San Diego County Lodging Association
Nonprofit profile at a glance
- EIN
- 330015724
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Sacramento, CA, USA
- Phone
- 9164445848
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $588,218
- Expenses
- $690,483
- Assets
- $206,904
- Liabilities
- $3,804
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Highest reported compensation
- Freddie Tayco (Executive Dir.): $167,831 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the San Diego County Lodging Association is to serve the needs of our members with resources and communication on education, technology, human relations and other industry issues; and to provide advocacy and representation on legislative and regulatory issues at all levels of government.The Association also represents the viewpoints of the lodging industry to the public through a positive public relations campaign focusing on the local news media. SDCLA's program service accomplishments are highlighted in the following areas: Events - Annual industry \"Gold Key Awards\ and quarterly education seminars/webinars and lunches. Education topics feature presentations on subjects of concern to managers and operators, which are open to association members. Advocacy - Monitoring regulations and developing policies that impact hotel operations, taxes and fees, as well as issues that impact competitiveness such as public safety and homelessness. Finally, member Communications - Wee
What it reported doing in 2024
The mission of the San Diego County Lodging Association is to serve the needs of our members with resources and communication on education, technology, human relations and other industry issues; and to provide advocacy and representation on legislative and regulatory issues at all levels of government.The Association also represents the viewpoints of the lodging industry to the public through a positive public relations campaign focusing on the local news media.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 60
- Accountability: 63
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.6%; rating input score 78
- Program expense ratio: 66.1%; rating input score 66
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd 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: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17.4%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.3; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
- Officer compensation ratio: 1.7%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: 26.7% per year; rating input score 100; 88th percentile among comparable filings
- Revenue growth: 6.8% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 16.4% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 77.6% of revenue deployed · 66.1% of spending went to programs
- Governance: 18 of 18 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $168K · 22 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $134K reported
- Consistency: 19 of 19 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 13 filing years from 2010 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Sustainability: Operating margin scored 11/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Review — Sustainability: Officer compensation ratio scored 59/100.