American Hotel & Lodging Association Directory Corporation
American Hotel & Lodging Association Directory Corporation shows strong asset base but occasional operating deficits.
EIN: 130432130 · Washington, DC · Updated: 2026-03-28
Is American Hotel & Lodging Association Directory Corporation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Hotel & Lodging Association Directory Corporation directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Hotel & Lodging Association Directory Corporation
American Hotel & Lodging Association Directory Corporation (EIN: 130432130) is a nonprofit organization based in Washington, DC. The organization reported total revenue of $37.6M and total assets of $34.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Hotel & Lodging Association Directory Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Hotel & Lodging Association Directory Corporation is a large nonprofit that has been operating for 73 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 9.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $25.1M |
| Total Expenses | $28.5M |
| Surplus / Deficit | $-3,430,534 |
| Total Assets | $38.1M |
| Total Liabilities | $13.4M |
| Net Assets | $24.7M |
| Operating Margin | -13.7% |
| Debt-to-Asset Ratio | 35.1% |
| Months of Reserves | 16.0 months |
Financial Health Grade: B
In 2023, American Hotel & Lodging Association Directory Corporation reported a deficit of $3.4M with expenses exceeding revenue, holds 16.0 months of operating reserves (strong position), has a debt-to-asset ratio of 35.1% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Hotel & Lodging Association Directory Corporation's revenue has grown at a compound annual growth rate (CAGR) of 9.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.7% | +8.2% | -4.6% |
| 2022 | +4.0% | +38.2% | +1.9% |
| 2021 | +32.1% | +27.4% | +14.7% |
| 2020 | +2.9% | -15.7% | +23.6% |
| 2019 | -19.9% | -26.0% | +5.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1953 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Hotel & Lodging Association Directory Corporation with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, American Hotel & Lodging Association Directory Corporation allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $3.4M, with expenses exceeding revenue.
- Debt-to-asset ratio: 35.1%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, which is highly unusual for an organization with revenues in the tens of millions. This suggests that executive compensation may be paid by a related entity or not directly reported on these specific 990 forms, warranting further investigation for full transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Hotel & Lodging Association Directory Corporation's IRS 990 filings:
- Consistent operating deficits in recent years (e.g., 202312, 202212)
- Unusually reported 0% officer compensation for an organization of this scale, suggesting potential lack of full transparency on executive pay within these specific filings.
Strengths
The following positive indicators were identified for American Hotel & Lodging Association Directory Corporation:
- Strong asset base consistently exceeding liabilities (e.g., $38,074,407 assets vs. $13,381,771 liabilities in 202312).
- Significant growth in assets over the past decade, from $8,795,743 in 201412 to $38,074,407 in 202312.
- Demonstrated ability to recover from revenue dips, as seen by the rebound in revenue after 202012.
Frequently Asked Questions about American Hotel & Lodging Association Directory Corporation
Is American Hotel & Lodging Association Directory Corporation a legitimate charity?
Based on AI analysis of IRS 990 filings, American Hotel & Lodging Association Directory Corporation (EIN: 130432130) some concerns. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.
How does American Hotel & Lodging Association Directory Corporation spend its money?
American Hotel & Lodging Association Directory Corporation directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Hotel & Lodging Association Directory Corporation tax-deductible?
American Hotel & Lodging Association Directory Corporation is registered as a tax-exempt nonprofit (EIN: 130432130). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why is officer compensation consistently reported as 0%?
The consistent reporting of 0% officer compensation across all filings for an organization of this size (latest revenue $25,089,443) is highly unusual and suggests that executive compensation may be paid by a related entity or not directly reported on these specific 990 forms. This warrants further inquiry to understand the full compensation structure.
What caused the significant revenue fluctuation in 201712?
Revenue jumped to $35,726,660 in 201712 from $22,006,276 in 201812 (and $18,894,042 in 201612), which is a substantial increase. Understanding the source of this spike, whether it was a one-time event or a strategic shift, would provide insight into the organization's financial strategy.
How does the organization manage its operating deficits?
In periods like 202312, expenses ($28,519,977) exceeded revenue ($25,089,443), resulting in an operating deficit. Given the healthy asset base ($38,074,407), the organization likely covers these deficits from reserves. However, understanding the long-term strategy for managing these occasional deficits is important for sustainability.
Filing History
IRS 990 filing history for American Hotel & Lodging Association Directory Corporation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Hotel & Lodging Association Directory Corporation's revenue has grown by 195.8%, moving from $8.5M to $25.1M. Total assets increased by 480.5% over the same period, from $6.6M to $38.1M. Total functional expenses rose by 231.5%, from $8.6M to $28.5M. In its most recent filing year (2023), American Hotel & Lodging Association Directory Corporation reported a deficit of $3.4M, with expenses exceeding revenue. The organization holds $13.4M in liabilities against $38.1M in assets (debt-to-asset ratio: 35.1%), resulting in net assets of $24.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $25.1M | $28.5M | $38.1M | $13.4M | — | — |
| 2022 | $24.9M | $26.4M | $39.9M | $13.9M | — | View 990 |
| 2021 | $24.0M | $19.1M | $39.2M | $7.0M | — | View 990 |
| 2020 | $18.1M | $15.0M | $34.1M | $7.8M | — | View 990 |
| 2019 | $17.6M | $17.7M | $27.6M | $5.5M | — | View 990 |
| 2018 | $22.0M | $24.0M | $26.1M | $6.4M | — | View 990 |
| 2017 | $35.7M | $19.2M | $29.4M | $6.5M | — | View 990 |
| 2016 | $18.9M | $18.3M | $12.1M | $6.1M | — | View 990 |
| 2015 | $15.4M | $14.3M | $11.5M | $6.2M | — | View 990 |
| 2014 | $13.0M | $12.2M | $8.8M | $4.5M | — | View 990 |
| 2013 | $8.6M | $9.2M | $5.9M | $2.4M | — | View 990 |
| 2012 | $8.9M | $8.9M | $6.5M | $2.8M | — | View 990 |
| 2011 | $8.5M | $8.6M | $6.6M | $2.9M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $25.1M, expenses of $28.5M, and assets of $38.1M (revenue +0.7% year-over-year).
- 2022: Revenue of $24.9M, expenses of $26.4M, and assets of $39.9M (revenue +4.0% year-over-year).
- 2021: Revenue of $24.0M, expenses of $19.1M, and assets of $39.2M (revenue +32.1% year-over-year).
- 2020: Revenue of $18.1M, expenses of $15.0M, and assets of $34.1M (revenue +2.9% year-over-year).
- 2019: Revenue of $17.6M, expenses of $17.7M, and assets of $27.6M (revenue -19.9% year-over-year).
- 2018: Revenue of $22.0M, expenses of $24.0M, and assets of $26.1M (revenue -38.4% year-over-year).
- 2017: Revenue of $35.7M, expenses of $19.2M, and assets of $29.4M (revenue +89.1% year-over-year).
- 2016: Revenue of $18.9M, expenses of $18.3M, and assets of $12.1M (revenue +22.4% year-over-year).
- 2015: Revenue of $15.4M, expenses of $14.3M, and assets of $11.5M (revenue +18.9% year-over-year).
- 2014: Revenue of $13.0M, expenses of $12.2M, and assets of $8.8M (revenue +50.2% year-over-year).
- 2013: Revenue of $8.6M, expenses of $9.2M, and assets of $5.9M (revenue -3.1% year-over-year).
- 2012: Revenue of $8.9M, expenses of $8.9M, and assets of $6.5M (revenue +5.1% year-over-year).
- 2011: Revenue of $8.5M, expenses of $8.6M, and assets of $6.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Hotel & Lodging Association Directory Corporation:
Data Sources and Methodology
This transparency report for American Hotel & Lodging Association Directory Corporation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.