LUDINGTON AREA CONVENTION AND VISITORS BUREAU (EIN 382730546) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1989

Legal Domicile

Principal Officer

BRANDY MILLER

Phone

2318455430

Tax Period

2025-01-01 to 2025-12-31

LUDINGTON AREA CONVENTION AND VISITORS BUREAU, founded in 1989, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2025. Revenue decreased 7% compared to the prior year. Expenses of $1.4M exceeded revenue, resulting in a 25% operating deficit.

Mission

PROMOTING CONVENTIONS, TRADE SHOWS, MEETINGS, AND TOURISM BUSINESS IN MASON COUNTY, MICHIGAN.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,069,582

Investment Income $9,233

Other Revenue $55,981

TOTAL REVENUE $1,134,796

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,423,672

TOTAL EXPENSES $1,423,672

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,134,796	$1,214,780	-0.1%
Expenses	$1,423,672	$1,273,936	+0.1%
Net Income	$-288,876	$-59,156	+3.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRANDY MILLER	EXECUTIVE DIRECTOR	40.00	Director	$0	$0	$0
RANDY BOWDEN	PAST CHAIR	1.00	Officer Director	$0	$0	$0
JEFF CURTIS	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
JIM GALLIE	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER HINDERER	DIRECTOR	1.00	Director	$0	$0	$0
BROOKE MALLIETT	DIRECTOR	1.00	Director	$0	$0	$0
SHANE RUBOYAINES	DIRECTOR	1.00	Director	$0	$0	$0
REBECCA BERRINGER	CHAIR	1.00	Officer Director	$0	$0	$0
ERIC POMEROY	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS SIMPLER	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,134,796	$1,423,672	$540,624	$-288,876
2024	$1,214,780	$1,273,936	$842,858	$-59,156
2023	$1,071,319	$1,279,922	$883,671	$-208,603
2022	$1,098,432	$862,517	$1,100,087	$235,915
2021	$1,042,410	$774,333	$860,628	$268,077
2020	$732,822	$686,037	$564,196	$46,785
2019	$872,335	$977,675	$530,524	$-105,340
2018	$868,151	$802,271	$633,386	$65,880

LUDINGTON AREA CONVENTION AND VISITORS BUREAU