The Calaveras Visitors Bureau Formerly Calaveras County Lodging Assoc

Nonprofit profile at a glance

EIN
680184820
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Angels Camp, CA, USA
Phone
2097360049
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$707,333
Expenses
$713,296
Assets
$537,597
Liabilities
$19,593

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MARY JANE GENOCHIO (Vice President)
  • SUSAN WEATHERBY (President)

Highest reported compensation

  • MARTIN HUBERTY (Executive Dir.): $81,000 total reported compensation

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

Overview

Mission

The Calaveras Visitors Bureau (CVB) was incorporated April 28, 2000, under the laws of the State of California originally as a nonprofit public benefit corporation under Section 501(c)(6) of the Internal Revenue Code. The organization had formerly been organized as an unincorporated nonprofit public benefit association on August 1, 1988, under the name Calaveras County Lodging Association, doing business as Calaveras Visitors Bureau. The specific purpose of CVB is to promote and increase tourism in Calaveras County by increasing awareness of the area's resources, cultural entertainment, and recreational opportunities. CVB serves as liaison with the City, County, and State governments on behalf of the tourism industry in Calaveras County. CVB also provides education in matters relating to the tourism industry to listing and non-listing partners.Effective upon recordation of an Amended Articles of Incorporation (Recorded on July 12,2021), CVB has switched from a Public Benefit Corporatio

What it reported doing in 2024

The Calaveras Visitors Bureau serves to increase sustainable tourism to Calaveras County through innovative marketing and advertising programs and strategic partnerships with local businesses, regional, state and national destination marketing organizations, providing cutting edge educational, collaborative and cooperative marketing tools and experience. As the Destination Marketing Organization for Calaveras County and the City of Angels Camp, The Calaveras Visitors Bureau focuses on economic development through destination marketing and general marketing support of the local tourism industry, as well as providing marketing assets, opportunities and research for the economic development departments of the county and city.The City of Angels Camp (The City) owns and operates the Angels Camp Museum with all rights and privileges arising in connection therewith located at 753 S. Main Street, in the City of Angels Camp, County of Calaveras, State of California. The Museum provides City residents and the visiting public with opportunities to learn about local history and a space for recreation. The City has enlisted the Calaveras Visitors Bureau (CVB) to operate the Museum on behalf of the City, subject to the terms and conditions set forth in a formal Agreement. The CVB will operate the Museum on behalf of the City, and ensure that the Museum will continue to operate and provide City residents and the visiting public with opportunities to learn about local history, events and attractions in the City and County of Calaveras. The City desires to lease a portion of the Property to the CVB for the purpose of operating the Museum in exchange for CVBs right to use the Property for office space and greeting visitors.The Calaveras Visitors Bureau made a strategic decision to open a satellite office in Murphys, California. By doing so, we can better serve visitors that travel up the Highway 4 corridor that don't come through Angels Camp, where our main office is located. The additional Welcome Center has enhanced visibility and accessibility for visitors exploring our area, helping to promote local attractions and activities. We can now a accommodate a larger audience, and serve not only our visitors better but our local economy as well.Effective upon recordation of an Amended Articles of Incorporation (Recorded on July 12,2021), CVB has switched from a Public Benefit Corporation nonprofit entity to a Mutual Benefit Corporation nonprofit entity. A request of approval from the Department of Justice was approved on May 20, 2021 (See Attached Letter Dated May 20, 2021 and recorded amendment of the Articles of incorporation filing number A0871159 recorded on 07/12/2021 with the Secretary of State, State of California)

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 82
  • Accountability: 84
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.7%; rating input score 85
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.8%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 84.7% of revenue deployed · 84% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $599K in reported program spending
  • Leadership: top reported pay $81K · 10 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2011 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.