Civic Intelligence

Georgia Hotel & Lodging Association Inc

EIN 31-1839232 • 501(c)6 • Duluth, GA

Profile

To promote, protect and educate the lodging industry around the state of georgia and to ensure positive business growth for its members

6600 Sugarloaf Parkway Ste 400-211Duluth, GA 30097

www.ghla.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.33x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.30x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

6.6%

Higher net margin than 57% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$255,334

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

4.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$1,221,498

Up $138,458 (+13%) from 2023

Liabilities

Up

$400,910

Up $49,611 (+14%) from 2023

Net Assets

Up

$820,588

Up $88,847 (+12%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin57th percentile

Revenue

Up

$1,342,710

Up $57,016 (+4.4%) from 2023

Expenses

Up

$1,253,863

Up $123,047 (+11%) from 2023

Net Income

Down

$88,847

Down $66,031 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $320,035Liabilities 2010: $79,211Net Assets 2010: $240,8242010Assets 2011: $323,396Liabilities 2011: $77,127Net Assets 2011: $246,2692011Assets 2012: $412,761Liabilities 2012: $79,153Net Assets 2012: $333,6082012Assets 2013: $451,732Liabilities 2013: $80,744Net Assets 2013: $370,9882013Assets 2014: $487,198Liabilities 2014: $59,555Net Assets 2014: $427,6432014Assets 2015: $537,140Liabilities 2015: $77,581Net Assets 2015: $459,5592015Assets 2016: $565,673Liabilities 2016: $97,418Net Assets 2016: $468,2552016Assets 2017: $590,506Liabilities 2017: $71,756Net Assets 2017: $518,7502017Assets 2018: $636,574Liabilities 2018: $92,861Net Assets 2018: $543,7132018Assets 2019: $619,988Liabilities 2019: $85,512Net Assets 2019: $534,4762019Assets 2020: $700,768Liabilities 2020: $249,607Net Assets 2020: $451,1612020Assets 2021: $790,141Liabilities 2021: $324,724Net Assets 2021: $465,4172021Assets 2022: $1,477,442Liabilities 2022: $900,579Net Assets 2022: $576,8632022Assets 2023: $1,083,040Liabilities 2023: $351,299Net Assets 2023: $731,7412023Assets 2024: $1,221,498Liabilities 2024: $400,910Net Assets 2024: $820,5882024

Highlighted filing

2024

Assets$1,221,498
Liabilities$400,910
Net Assets$820,588
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $612,6512010Expenses 2011: $705,0352011Expenses 2012: $705,6252012Revenue 2013: $761,243Expenses 2013: $723,863Net Income 2013: $37,3802013Revenue 2014: $759,917Expenses 2014: $703,262Net Income 2014: $56,6552014Revenue 2015: $830,517Expenses 2015: $798,601Net Income 2015: $31,9162015Revenue 2016: $893,612Expenses 2016: $884,916Net Income 2016: $8,6962016Revenue 2017: $877,728Expenses 2017: $827,233Net Income 2017: $50,4952017Revenue 2018: $918,051Expenses 2018: $893,088Net Income 2018: $24,9632018Revenue 2019: $952,406Expenses 2019: $961,644Net Income 2019: -$9,2382019Revenue 2020: $510,160Expenses 2020: $593,475Net Income 2020: -$83,3152020Revenue 2021: $725,982Expenses 2021: $711,726Net Income 2021: $14,2562021Revenue 2022: $1,667,273Expenses 2022: $1,555,827Net Income 2022: $111,4462022Revenue 2023: $1,285,694Expenses 2023: $1,130,816Net Income 2023: $154,8782023Revenue 2024: $1,342,710Expenses 2024: $1,253,863Net Income 2024: $88,8472024

Highlighted filing

2024

Revenue$1,342,710
Expenses$1,253,863
Net Income$88,847
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,221,498
Liabilities
$400,910
Net assets
$820,588
Revenue
$1,342,710
Expenses
$1,253,863
Net income
$88,847
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.40$0.82$1.34$1.25$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.35$0.73$1.29$1.13$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.90$0.58$1.67$1.56$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.32$0.47$0.73$0.71$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.25$0.45$0.51$0.59$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.09$0.53$0.95$0.96$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.64$0.09$0.54$0.92$0.89$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.07$0.52$0.88$0.83$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.10$0.47$0.89$0.88$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.08$0.46$0.83$0.80$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.06$0.43$0.76$0.70$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.08$0.37$0.76$0.72$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.08$0.33$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.08$0.25$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.08$0.24$0.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.0
Gross Receipts
$1,342,710
Mission and Program Overview

Mission

To promote, protect and educate the lodging industry around the state of georgia and to ensure positive business growth for its members

SEE PAGE 2, PART III

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$730,351$850,910▲ $120,559
Cash and Non-Interest-Bearing Accounts$246,538$204,421▼ $42,117
Accounts Receivable$92,035$159,050▲ $67,015
Land, Buildings, and Equipment, Net$6,561$4,862▼ $1,699
Prepaid Expenses and Deferred Charges$7,555$2,255▼ $5,300
Total Assets$1,083,040$1,221,498▲ $138,458
Liabilities
Deferred Revenue$156,782$212,311▲ $55,529
Unsecured Notes Loans Payable$144,675$140,941▼ $3,734
Accounts Payable and Accrued Expenses$49,842$47,658▼ $2,184
Total Liabilities$351,299$400,910▲ $49,611
Net Assets / Fund Balance
Net Assets With Donor Restrictions$441,565$483,194▲ $41,629
Net Assets Without Donor Restrictions$290,176$337,394▲ $47,218
Total Net Assets Fund Balance$731,741$820,588▲ $88,847
Total Liabilities and Net Assets / Fund Balance$1,083,040$1,221,498▲ $138,458

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,862$3,634$8,496
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mr James SprouseExecutive DiFT$233,545$21,789$255,334
Mr James SprouseExecutive Director-$233,545$21,789$255,334
Mr Christopher G HardmanDirector of GovtFT$115,099$4,306$119,405

Board Members and Trustees

NameTitle
Mr Eric GrayCHC Chair
Mr Brad KoenemanVice Chair
Mr Andrew PaceDirector
Mr Atul PatelDirector
Mr Brendan EnglandDirector
Mr David DukesDirector
Mr David M FriederichDirector
Mr Derrick MorrowDirector
Mr Mark CastriotaDirector
Mr Omar VegaDirector
Mr Pat WallaceDirector
Mr Ralph VickDirector
Mr Robert WoolridgeDirector
Mr Rod ManghamDirector
Mr Scott SteilenDirector
Mr Steven NicholasDirector
Mr Tim DahlenDirector
Mr Todd CostinDirector
Ms Erica Qualls-batteyDirector
Ms Ivy MpofuDirector
Ms Kamini PatelDirector
Ms Sharon KilmartinDirector
Mr Dan KnoppDirector & B
Dr Debby CannonAdvisor
Mr Paul BreslinAdvisor
Ms Allison BlakelyAllied Rep
Mr David OffenhauserGac & Aahc C
Mr Raymon ReyesGhla & Ahc C
Mr Ken WinklerLegal Counse
Mr Greg WineyOfficer
Ms Kathryn JohnsonOfficer
Mr Marc FridaySecretary
Mr Roger FlemingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Denise HollandMbr./event Sup.2674 CORINAULT WAY, Ackworth, GA 30101$125,209
Revenue and Support

Revenue Composition

Contributions and Grants
$758,413
Program Service Revenue
$499,537
Investment Income
$33,416
Other Revenue
$51,344
Change in Net Assets
$88,847

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,342,710
Total Revenue per Audited Statements
$1,342,710
Total Revenue per Form 990
$1,342,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$781,073
Salaries, Compensation, and Employee Benefits$437,590
Grants and Similar Amounts Paid$35,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$255,334
Conferences and Meetings---$222,240
Fees for Services Other---$171,401
Other Salaries and Wages---$137,787
Fees for Services Accounting---$71,350
Office Expenses---$48,024
Fees for Services Lobbying---$46,857
Grants to Domestic Orgs---$35,200
Payroll Taxes---$24,518
Advertising---$20,524
Information Technology---$19,820
Other Employee Benefits---$16,821
Travel---$12,233
Fees for Services Legal---$12,200
Payments to Affiliates---$11,140
Other Expenses---$10,000
All Other Expenses---$8,054
Interest---$3,958
Insurance---$3,461
Pension Plan Contributions---$3,130
Depreciation Depletion---$1,699
Total Functional Expenses$0$0$0$1,253,863

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,253,863
Total Expenses per Audited Statements$1,253,863
Total Expenses per Form 990$1,253,863
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ghla Hotelpac IncDuluth, GA527Advocacy$35,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$141,451
Total Nondeductible Lobbying and Political Cost$141,451
Total Exempt Function Spending$35,200

Section 527 Organizations

OrganizationLocationAmount
20-5607490Duluth, GA$35,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is a non-stock organization, controlled by voting members”

Form 990, Page 6, Part VI, Line 7A

“Each member of the governing body is a voting member eligible to elect officers of the organization”

Form 990, Page 6, Part VI, Line 7B

“Motions made by the directors to the governing body are approved by vote.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 is provided to the executive committee prior to its filing.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors is provided with a copy of the conflict of interest policy at the beginning of the year. Each director and key employee is required to disclose any conflict of interest. A form is provided for their use that must be submitted to the association.”

Form 990, Page 6, Part VI, Line 15A

“The executive committee as defined by the bylaws serves as the compensation committee and is made up of independent members. The executive committee reviews performance and recommends any bonuses and annual compensation to the board of directors for approval.”

Form 990, Page 6, Part VI, Line 15B

“The executive committee as defined by the bylaws serves as the compensation committee and is made up of independent members. The executive committee reviews the performance and recommends any bonus and annual compensation to the board of directors for approval.”

Form 990, Page 6, Part VI, Line 19

“Information is made available upon request”

Filing and Contact Details

Filer

Filer Name
Georgia Hotel & Lodging
EIN
31-1839232
Phone
4047712995
Address
6600 SUGARLOAF PARKWAY STE 400-211, DULUTH, GA 30097

Signing Officer

Name
Mr James Sprouse
Title
Executive Director
Phone
4047712995
Signed
2025-05-05

Organization Details

Principal Officer
Mr James Sprouse
Formed
2004
Legal Domicile
Ga
Voting Board Members
30
Independent Board Members
30
Employees
3
Volunteers
27

Preparer

Firm
Reed Quinn & Mcclure
Address
2055 N BROWN RD STE 150, LAWRENCEVILLE, GA 30043-4920
Preparer
Gregory Silberman
Phone
7704499144
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract labor 118,151 0 0 government affairs consulting 53,250 0 0 total 171,401 0 0”

Raw XML AppendixShowing 400 of 601 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm0MR JAMES SPROUSE
IRS990/Form990PartVIISectionAGrp/PersonNm1MR CHRISTOPHER G HARDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2MR MARK CASTRIOTA
IRS990/Form990PartVIISectionAGrp/PersonNm3MR ERIC GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm4MR ATUL PATEL
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IRS990/Form990PartVIISectionAGrp/PersonNm8MR STEVEN NICHOLAS
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IRS990/Form990PartVIISectionAGrp/PersonNm10MR PAT WALLACE
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IRS990/Form990PartVIISectionAGrp/PersonNm13MR DAVID DUKES
IRS990/Form990PartVIISectionAGrp/PersonNm14MR TIM DAHLEN
IRS990/Form990PartVIISectionAGrp/PersonNm15MR DAVID M FRIEDERICH
IRS990/Form990PartVIISectionAGrp/PersonNm16MR TODD COSTIN
IRS990/Form990PartVIISectionAGrp/PersonNm17MR DERRICK MORROW
IRS990/Form990PartVIISectionAGrp/PersonNm18MR KEN WINKLER
IRS990/Form990PartVIISectionAGrp/PersonNm19DR DEBBY CANNON
IRS990/Form990PartVIISectionAGrp/PersonNm20MR PAUL BRESLIN
IRS990/Form990PartVIISectionAGrp/PersonNm21MS IVY MPOFU
IRS990/Form990PartVIISectionAGrp/PersonNm22MS KAMINI PATEL
IRS990/Form990PartVIISectionAGrp/PersonNm23MR ROBERT WOOLRIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm24MR OMAR VEGA
IRS990/Form990PartVIISectionAGrp/PersonNm25MR BRENDAN ENGLAND
IRS990/Form990PartVIISectionAGrp/PersonNm26MR DAN KNOPP
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IRS990/Form990PartVIISectionAGrp/PersonNm28MR DAVID OFFENHAUSER
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IRS990/Form990PartVIISectionAGrp/PersonNm30MR MARC FRIDAY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIR. OF GOVT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHC CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18LEGAL COUNSE
IRS990/Form990PartVIISectionAGrp/TitleTxt19ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR & B
IRS990/Form990PartVIISectionAGrp/TitleTxt27GHLA & AHC C
IRS990/Form990PartVIISectionAGrp/TitleTxt28GAC & AAHC C
IRS990/Form990PartVIISectionAGrp/TitleTxt29VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt30SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt31ALLIED REP
IRS990/Form990PartVIISectionAGrp/TitleTxt32TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt33OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt34OFFICER
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IRS990/MissionDesc0TO PROMOTE, PROTECT AND EDUCATE THE LODGING INDUSTRY AROUND THE STATE OF GEORGIA AND TO ENSURE POSITIVE BUSINESS GROWTH FOR ITS MEMBERS
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IRS990/OtherExpensesGrp/TotalAmt214032
IRS990/OtherExpensesGrp/TotalAmt310000
IRS990/OtherRevenueMiscGrp/BusinessCd0900099

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