Gun Owners of California Inc

Nonprofit profile at a glance

EIN
942832298
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
El Dorado Hills, CA, USA
Phone
9164734298
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$415,271
Expenses
$407,159
Assets
$213,321
Liabilities
$125

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • TIMOTHY MACY (PRESIDENT)

Highest reported compensation

  • TIMOTHY MACY (PRESIDENT): $132,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Preserve constitutional rights in California

What it reported doing in 2025

Notified California residents of state legilatures attempts to infringe on constitutional rights. Participated in court actions to protect individuals constitutional rights. Testified in state legislative hearings regarding attempts to violate individuals constitutional rights.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 84
  • Accountability: 10
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.7%; rating input score 35
  • Program expense ratio: 35%; rating input score 35
  • Fundraising efficiency: $4.57 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 9% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: -4.6% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 34.7% of revenue deployed · 35% of spending went to programs
  • Governance: 0 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $142K in reported program spending
  • Leadership: top reported pay $132K · 2 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.