California Golf Course Owners Association
Nonprofit profile at a glance
- EIN
- 770515586
- IRS 990-EZ coverage
- 2014–2025
- Forms available
- Form 990-EZ 2025
- Location
- Sacramento, CA, USA
- Phone
- 9164856361
- Rating confidence
- Limited
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $105,496
- Expenses
- $80,372
- Assets
- $96,383
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JOSH HEPTIG (President)
- ROD METZLER (Vice President)
- LEE FINKEL (PAST PRESIDENT)
People named in this filing
- JOSH HEPTIG (President)
- ROD METZLER (Vice President)
- DAVID KRAMER (SECT/TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To develop strategic partnerships and strategies to help golf course owners provide a thriving recreational facility for the local community.
What it reported doing in 2025
Provided meetings/conferences to members. Promoted golf courses and golf's positive impact on local economies to elected officials, prospective golfers and the public at large.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 82
- Sustainability: 62
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 23.8%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 1.2; rating input score 64; 64th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -3% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: 2.7% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 5 of 5 current checks pass
- Schedules: 1 filed schedules
- Filing history: 12 filing years from 2014 to 2025
- Contacts: How to reach this organization
- 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.
- High — Growth: Revenue growth scored 0/100.