Nonprofit · EIN 77-0515586
CALIFORNIA GOLF COURSE OWNERS ASSOCIATION
Tax-exempt · SACRAMENTO, CA 95825
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $105,496 | $80,372 | $25,124 | $96,383 | – | $96,383 |
| December 31, 2024 | 990-EZ | $72,835 | $58,331 | $14,504 | $71,259 | – | $71,259 |
| December 31, 2023 | 990-EZ | $78,214 | $69,119 | $9,095 | $56,755 | – | $56,755 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,650
- Membership dues
- $47,004
- Program service revenue
- $44,869
- Investment income
- $723
- Net income from fundraising events
- $250
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $46,577
- Printing, publications and postage
- $255
- Other expenses
- $33,540
Balance sheet and other
- Total assets, start of year
- $71,259
- Total assets, end of year
- $96,383
- Total liabilities, end of year
- –
- Net assets, end of year
- $96,383
- Cash, savings and investments
- $91,848
- Gross receipts
- $112,386
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH HEPTIG | President | 4 | $0 |
| ROD METZLER | Vice President | 2 | $0 |
| DAVID KRAMER | SECT/TREASURER | 2 | $0 |
| LEE FINKEL | PAST PRESIDENT | 2 | $0 |
| BILL ARAGONA | Director | 2 | $0 |
| JOEL CLAY | Director | 2 | $0 |
| LINDA CRAWFORD | Director | 2 | $0 |
| RANDY DREYFUSS | Director | 2 | $0 |
| CHRIS GILFILLEN | Director | 2 | $0 |
| GEORGE KELLEY | Director | 2 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH HEPTIG | President | 4 | $0 |
| ROD METZLER | Vice President | 2 | $0 |
| DAVID KRAMER | SECT/TREASURER | 2 | $0 |
| LEE FINKEL | PAST PRESIDENT | 2 | $0 |
| BILL ARAGONA | Director | 2 | $0 |
| JOEL CLAY | Director | 2 | $0 |
| LINDA CRAWFORD | Director | 2 | $0 |
| RANDY DREYFUSS | Director | 2 | $0 |
| CHRIS GILFILLEN | Director | 2 | $0 |
| GEORGE KELLEY | Director | 2 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEE FINKEL | President | 4 | $0 |
| ROD METZLER | Vice President | 2 | $0 |
| DAVID KRAMER | SECT/TREASURER | 2 | $0 |
| MICHAEL LAUTENBACH | PAST PRESIDENT | 2 | $0 |
| BILL ARAGONA | Director | 2 | $0 |
| JOEL CLAY | Director | 2 | $0 |
| LINDA CRAWFORD | Director | 2 | $0 |
| RANDY DREYFUSS | Director | 2 | $0 |
| JOSH HEPTIG | Director | 2 | $0 |
| GEORGE KELLEY | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2235 PARK TOWNE CIRCLE FLOOR 2, SACRAMENTO, CA 95825-0401
- Signed the 990-EZ
- MARC CONNERLY, Executive Director
- Phone
- (916) 485-6361
- Website
- WWW.GOLFCALIFORNIA.ORG
- Return prepared by
- SISTO CPA GROUP INC
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0515586 or by the name CALIFORNIA GOLF COURSE OWNERS ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO DEVELOP STRATEGIC PARTNERSHIPS AND STRATEGIES TO HELP GOLF COURSE OWNERS PROVIDE A THRIVING RECREATIONAL FACILITY FOR THE LOCAL COMMUNITY.
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 77-0515586
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $96,383
- Income (IRS master file)
- $112,386
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $105,496 | $80,372 | $96,383 | XML |
| 990-EZ | December 2024 | $72,835 | $58,331 | $71,259 | IRS |
| 990-EZ | December 2023 | $78,214 | $69,119 | $56,755 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 77-0515586).
Questions about CALIFORNIA GOLF COURSE OWNERS ASSOCIATION
- What is the EIN of CALIFORNIA GOLF COURSE OWNERS ASSOCIATION?
- The employer identification number (EIN) of CALIFORNIA GOLF COURSE OWNERS ASSOCIATION is 77-0515586.
- Is CALIFORNIA GOLF COURSE OWNERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2001.
- Are donations to CALIFORNIA GOLF COURSE OWNERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CALIFORNIA GOLF COURSE OWNERS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CALIFORNIA GOLF COURSE OWNERS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CALIFORNIA GOLF COURSE OWNERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CALIFORNIA GOLF COURSE OWNERS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does CALIFORNIA GOLF COURSE OWNERS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $105,496, expenses of $80,372 and total assets of $96,383 at year end.
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