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California Golf Course Owners Association

  • Sacramento, CA
  • Tax-exempt since Aug. 2001
  • EIN: 77-0515586

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Category: Community Improvement, Capacity Building / Promotion of Business (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$72.8k (2024)

Expenses
$58.3k (2024)

Total Assets
$71.3k (2024)

Total Liabilities
$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$72,835
Expenses
$58,331
Net Income
$14,504
Net Assets
$71,259
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $32,793
45.0%
Investment Income $7
0.0%
Net Fundraising -$3,970
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $71,259
Total Liabilities $0
Net Assets $71,259
Compensation
Key Employees and Officers Compensation Other
Josh Heptig (President) $0 $0
Rod Metzler (Vice President) $0 $0
David Kramer (Sect/Treasurer) $0 $0
Lee Finkel (Past President) $0 $0
Bill Aragona (Director) $0 $0
Joel Clay (Director) $0 $0
Linda Crawford (Director) $0 $0
Randy Dreyfuss (Director) $0 $0
Chris Gilfillen (Director) $0 $0
George Kelley (Director) $0 $0
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Document Links

990-EZ
Filed on April 25, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$78,214
Expenses
$69,119
Net Income
$9,095
Net Assets
$56,755
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $29,399
37.6%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $56,755
Total Liabilities $0
Net Assets $56,755
Compensation
Key Employees and Officers Compensation Other
Lee Finkel (President) $0 $0
Rod Metzler (Vice President) $0 $0
David Kramer (Sect/Treasurer) $0 $0
Michael Lautenbach (Past President) $0 $0
Bill Aragona (Director) $0 $0
Joel Clay (Director) $0 $0
Linda Crawford (Director) $0 $0
Randy Dreyfuss (Director) $0 $0
Josh Heptig (Director) $0 $0
George Kelley (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on July 5, 2024

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$55,128
Expenses
$78,955
Net Income
-$23,827
Net Assets
$47,660
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $9,778
17.7%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $47,660
Total Liabilities $0
Net Assets $47,660
Compensation
Key Employees and Officers Compensation Other
Lee Finkel (President) $0 $0
Rod Metzler (Vice President) $0 $0
David Kramer (Sect/Treasurer) $0 $0
Michael Lautenbach (Past President) $0 $0
Bill Aragona (Director) $0 $0
Tom Colceri (Director) $0 $0
Linda Crawford (Director) $0 $0
Tom Frost (Director) $0 $0
Josh Heptig (Director) $0 $0
George Kelley (Director) $0 $0
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Document Links

990-EZ
Filed on Nov. 1, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$89,815
Expenses
$59,350
Net Income
$30,465
Net Assets
$71,487
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $38,918
43.3%
Investment Income $0
Net Fundraising $9,899
11.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $73,555
Total Liabilities $2,068
Net Assets $71,487
Compensation
Key Employees and Officers Compensation Other
Lee Finkel (President) $0 $0
Rod Metzler (Vice President) $0 $0
David Kramer (Sect/Treasurer) $0 $0
Michael Lautenbach (Past President) $0 $0
Bill Aragona (Director) $0 $0
Tom Colceri (Director) $0 $0
Linda Crawford (Director) $0 $0
Tom Frost (Director) $0 $0
Josh Heptig (Director) $0 $0
George Kelley (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on June 28, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$67,535
Expenses
$71,231
Net Income
-$3,696
Net Assets
$41,022
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $24,691
36.6%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $43,757
Total Liabilities $2,735
Net Assets $41,022
Compensation
Key Employees and Officers Compensation Other
Lee Finkel (President) $0 $0
Rod Metzler (Vice President) $0 $0
David Kramer (Sect/Treasurer) $0 $0
Michael Lautenbach (Past President) $0 $0
Bill Aragona (Director) $0 $0
Tom Frost (Director) $0 $0
Josh Heptig (Director) $0 $0
George Kelley (Vice President) $0 $0
Nadia Osborn (Director) $0 $0
Steve Plummer (Director) $0 $0
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Document Links

990-EZ
Filed on Sept. 2, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$68,320
Expenses
$71,446
Net Income
-$3,126
Net Assets
$44,718
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $26,477
38.8%
Investment Income $0
Net Fundraising $4,658
6.8%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $45,773
Total Liabilities $1,055
Net Assets $44,718
Compensation
Key Employees and Officers Compensation Other
Michael Lautenbach (President) $0 $0
Lee Finkel (Vice President) $0 $0
David Kramer (Sect/Treasurer) $0 $0
Bill Aragona (Director) $0 $0
Tom Frost (Director) $0 $0
Josh Heptig (Director) $0 $0
George Kelley (Director) $0 $0
Rod Metzler (Director) $0 $0
Steven Plummer (Director) $0 $0
Brad Shupe (Director) $0 $0
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Document Links

990-EZ
Filed on May 11, 2020

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$64,029
Expenses
$93,078
Net Income
-$29,049
Net Assets
$47,844
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $26,104
40.8%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $48,364
Total Liabilities $520
Net Assets $47,844
Compensation
Key Employees and Officers Compensation Other
Michael Lautenbach (President) $0 $0
Lee Finkel (Vice President) $0 $0
David Kramer (Sect/Treasurer) $0 $0
George Kelly (Director) $0 $0
Bill Aragona (Director) $0 $0
Tom Frost (Director) $0 $0
Brad Shupe (Director) $0 $0
Steven Plummer (Director) $0 $0
Josh Heptig (Director) $0 $0
Rod Metzler (Director) $0 $0
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Document Links

990-EZ
Filed on Feb. 28, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$109,333
Expenses
$102,655
Net Income
$6,678
Net Assets
$76,893
Notable Sources of Revenue Percent of Total Revenue
Contributions $55,540
50.8%
Program Services $11,193
10.2%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $76,893
Total Liabilities $0
Net Assets $76,893
Compensation
Key Employees and Officers Compensation Other
Michael Lautenbach (President) $0 $0
Brad Shupe (Vice President) $0 $0
David Kramer (Secty/Treasurer) $0 $0
George Kelly (Director) $0 $0
Bill Aragona (Director) $0 $0
Tom Frost (Director) $0 $0
Lee Finkel (Director) $0 $0
Steven J Plummer (Director.) $0 $0
Josh Heptig (Director) $0 $0
Otto Kanny (Director) $0 $0
Rod Metzier (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on Feb. 25, 2018

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$114,937
Expenses
$97,823
Net Income
$17,114
Net Assets
$70,215
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,994
47.0%
Program Services $30,951
26.9%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $73,495
Total Liabilities $3,280
Net Assets $70,215
Compensation
Key Employees and Officers Compensation Other
Ron Zraick (President) $0 $0
Michail Lautenbach (Vice President) $0 $0
David Kramer (Secty/Treasurer) $0 $0
George Kelly (Director) $0 $0
Bill Aragona (Director) $0 $0
Tom Frost (Director) $0 $0
Sam Koh (Director) $0 $0
Steven J Plummer (Director/Past Pres.) $0 $0
Brad Shupe (Director) $0 $0
Otto Kanny (Director) $0 $0
Rod Metzier (Director) $0 $0
Amy Spittle (Director) $0 $0
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990-EZ
Filed on May 10, 2017

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$100,908
Expenses
$90,428
Net Income
$10,480
Net Assets
$53,876
Notable Sources of Revenue Percent of Total Revenue
Contributions $40,159
39.8%
Program Services $32,691
32.4%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $53,876
Total Liabilities $0
Net Assets $53,876
Compensation
Key Employees and Officers Compensation Other
Ron Zraick (President) $0 $0
Michail Lautenbach (Vice President) $0 $0
David Kramer (Secty/Treasurer) $0 $0
George Kelly (Director) $0 $0
Bill Aragona (Director) $0 $0
Tom Frost (Director) $0 $0
Sam Koh (Director) $0 $0
Steven J Plummer (Director) $0 $0
Brad Shupe (Director) $0 $0
Otto Kanny (Director) $0 $0
Rod Metzier (Director) $0 $0
Amy Spittle (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 13, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$108,405
Expenses
$82,921
Net Income
$25,484
Net Assets
$49,782
Notable Sources of Revenue Percent of Total Revenue
Contributions $48,718
44.9%
Program Services $26,943
24.9%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $49,782
Total Liabilities $0
Net Assets $49,782
Compensation
Key Employees and Officers Compensation Other
Steve Plummer (President) $0 $0
Jeff Kiewel (Vice President) $0 $0
David Kramer (Secty/Treasurer) $0 $0
George Kelly (Director) $0 $0
Bill Aragona (Director) $0 $0
Vaughn Kezirian (Director) $0 $0
Sam Koh (Director) $0 $0
Lee Harlow (Director) $0 $0
Otto Kanny (Director) $0 $0
Michail Lautenbach (Director) $0 $0
Rod Metzier (Director) $0 $0
Ron Zraick (Director) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 8, 2015

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$81,109
Expenses
$84,283
Net Income
-$3,174
Net Assets
$25,048
Notable Sources of Revenue Percent of Total Revenue
Contributions $29,671
36.6%
Program Services $22,721
28.0%
Investment Income $6
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $30,362
Total Liabilities $5,314
Net Assets $25,048

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$69,767
Expenses
$72,779
Net Income
-$3,012
Net Assets
$28,222
Notable Sources of Revenue Percent of Total Revenue
Contributions $25,000
35.8%
Program Services $20,658
29.6%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $28,222
Total Liabilities $0
Net Assets $28,222

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$61,804
Expenses
$54,059
Net Income
$7,745
Net Assets
$31,234
Notable Sources of Revenue Percent of Total Revenue
Contributions $23,599
38.2%
Program Services $11,494
18.6%
Investment Income $35
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $31,234
Total Liabilities $0
Net Assets $31,234

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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