BATTLE CREEKCALHOUN COUNTY CONVENT… - Form 990 Financial Data

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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

1994

Legal Domicile

Principal Officer

LINDA FREYBLER

Phone

2699622240

Tax Period

2025-01-01 to 2025-12-31

BATTLE CREEKCALHOUN COUNTY CONVENTION AND VISITORS BUREAU, founded in 1994, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $265K, a strong 16% operating margin.

Mission

CALHOUN COUNTY VISITORS BUREAU PROMOTES AND DEVELOPS COMMUNITY BRAND EXPERIENCES THROUGH A TARGETED DESTINATION STRATEGY THAT DRIVES ECONOMIC GROWTH AND HIGHER LIVING STANDARDS.

Program Service Accomplishments

Program 1

Expenses: $856,454 Revenue: $1,139,729

STIMULATE TOURISM, MEETINGS AND CONFERENCES, CONVENTIONS AND VARIOUS OTHER GROUP BUSINESS ACTIVITIES. SERVICES AND BENEFITS PROVIDED TO ALL OF THE CALHOUN COUNTY ECONOMY

Program 2

Expenses: $351,906 Revenue: $402,365

SPONSOR AND PROMOTE SPORTING EVENTS THROUGHOUT CALHOUN COUNTY FOR THE ECONOMIC BENEFIT OF THE REGION.

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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 $28,500

Program Service Revenue $1,542,094

Investment Income $25,624

Other Revenue $18,522

TOTAL REVENUE $1,614,740

Expense Breakdown

Grants Paid $0

Salaries & Benefits $842,427

Fundraising Expenses $0

Program Expenses $1,208,360

Other Expenses $507,074

TOTAL EXPENSES $1,349,501

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,614,740	$1,407,074	+0.1%
Expenses	$1,349,501	$1,337,451	+0.0%
Net Income	$265,239	$69,623	+2.8%

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

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

$193,835

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA FREYBLER	PRESIDENT/CE	40.00	Officer	$164,783	$29,052	$193,835
PAUL CONKEY	CHAIR	2.00	Officer Director	$0	$0	$0
KELLY WALDEN	VICE CHAIR	2.00	Officer Director	$0	$0	$0
KELLI SCOTT	TREASURER	2.00	Officer Director	$0	$0	$0
KATHY GEORGE	SECRETARY	2.00	Director	$0	$0	$0
KARA BEER	DIRECTOR	1.00	Director	$0	$0	$0
BILLY BEERS	DIRECTOR	1.00	Director	$0	$0	$0
JEN BOMBA	DIRECTOR	1.00	Director	$0	$0	$0
MIKE CRISWELL	DIRECTOR	1.00	Director	$0	$0	$0
JAMES DURIAN	DIRECTOR	1.00	Director	$0	$0	$0
KATIE GIGLIOTTI	DIRECTOR	1.00	Director	$0	$0	$0
DANA JACOB	DIRECTOR	1.00	Director	$0	$0	$0
BRETT MYERS	DIRECTOR	1.00	Director	$0	$0	$0
DREVON RANDOLPH	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	$1,614,740	$1,349,501	$1,561,980	$265,239
2024	$1,407,074	$1,337,451	$1,386,037	$69,623
2023	$1,254,781	$1,314,971	$1,181,198	$-60,190
2022	$1,125,264	$1,206,074	$1,294,141	$-80,810
2021	$1,376,639	$1,040,538	$1,288,036	$336,101
2020	$727,062	$740,163	$1,071,464	$-13,101
2019	$1,099,081	$1,138,750	$985,994	$-39,669
2018	$1,075,712	$997,119	$999,235	$78,593

BATTLE CREEKCALHOUN COUNTY CONVENTION AND VISITORS BUREAU