2024-06-21T14:50:25-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2024-06-17 1 JOHN KACZKOWSKI 999009999 1 ALEX E WARNER CPA P01351082 6305738600 2024-06-17 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JOHN M KACZKOWSKI 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 84343649 0 X WWW.WGAESF.ORG X 1930 IL THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 18 18 105 18 0 0 56668700 76537023 4657298 3934858 0 0 1441859 1584104 62767857 82055985 17386679 18708006 0 0 9980977 11583543 0 0 8078192 13438913 17421937 40806569 47713486 21961288 34342499 120949474 159519558 4414614 6292044 116534860 153227514 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 34705023 18708006 4327389 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2023 THERE WERE APPROXIMATELY 1,130 RECIPIENTS ATTENDING 24 UNIVERSITIES RECEIVING FULL TUITION AND HOUSING. THE AWARDS ARE BASED ON STRONG CADDIE RECORD, EXCELLENT ACADEMICS, DEMONSTRATED FINANCIAL NEED, ESPECIALLY IN THE LOW- TO MODERATE-INCOME LEVEL AND OUTSTANDING CHARACTER. THE CUMULATIVE GRADE POINT AVERAGE OF THESE RECIPIENTS WAS 3.3. THE GRADUATION RATE IS 98%. THERE HAVE BEEN APPROXIMATELY 12,000 ALUMNI OF THE PROGRAM SINCE INCEPTION IN 1930. THE REVENUES FOR THESE GRANTS ARE MAINLY RECEIVED FROM INDIVIDUAL DONORS USING AN ANNUAL FUND DRIVE AND PERSONAL SOLICITATIONS FOR LARGER CONTRIBUTIONS. 34705023 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 161 0 1 105 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X X STEVE BRUEGGEMAN 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOSEPH M DESCH TRUSTEE 1.00 2.00 X 0 0 0 ROBERT M ALSTEEN TRUSTEE 1.00 1.00 X 0 0 0 KEVIN BUGGY CHAIRMAN 1.00 1.00 X X 0 0 0 JAMES T BUNCH TRUSTEE 1.00 1.00 X 0 0 0 JOHN S MENDESH TRUSTEE 1.00 1.00 X 0 0 0 JOESEPH M FERRARO TRUSTEE 1.00 1.00 X 0 0 0 JOHN N FIX TRUSTEE 1.00 1.00 X 0 0 0 EDWARD R JAMES TRUSTEE 1.00 1.00 X 0 0 0 JASON W KINANDER TRUSTEE 1.00 1.00 X 0 0 0 R E BUFFY MAYERSTEIN TRUSTEE 1.00 1.00 X 0 0 0 MICHAEL L MCDERMOTT TRUSTEE 1.00 1.00 X 0 0 0 FRANCIS W MORLEY TRUSTEE 1.00 1.00 X 0 0 0 DENNIS M OKEEFE TRUSTEE 1.00 1.00 X 0 0 0 RICHARD E PETERSON TRUSTEE 1.00 1.00 X 0 0 0 FRANK S POLIZZI SR TRUSTEE 1.00 1.00 X 0 0 0 EDE RICE TRUSTEE 1.00 1.00 X 0 0 0 DAVID M ROBINSON TRUSTEE 1.00 1.00 X 0 0 0 GEOFF SOLICH TRUSTEE 1.00 1.00 X 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 36.00 4.00 X 872687 96966 67589 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 33.00 7.00 X 286354 60742 60347 WILLIAM KINGORE EVP, DEVELOPMENT & STRATEG 40.00 X 795359 0 41290 JEFFREY HARRISON SVP, EDUCATION 40.00 X 162695 0 40839 MIKE MAHER VP, SCHOLARSHIPS & CADDIE 40.00 X 257145 0 46547 JERRY DUDEK VP, DEVELOPMENT 40.00 X 251195 0 40605 DANIEL NIEMIEC VP, PROGRAMS, STRATEGY & DEVELOPMENT 40.00 X 242195 0 41014 AMY FULLER VP, COMMUNICATIONS 32.00 8.00 X 191796 47949 44859 CHARLES BROCKNER VP, EAST REGION DEVELOPMENT 40.00 X 242695 0 45646 3302121 205657 428736 32 0 1 0 FOLEY & LARDNER LLP PO BOX 78470 MILWAUKEE WI 53278 LEGAL CONSULTING 169202 WOODLANDS ACADEMY OF THE SACRED HEART 760 EAST WESTLEIGH ROAD LAKE FOREST IL 60045 HOUSING PROVIDER 150000 ADMIT IT 7931 SOUTH BROADWAY LITTLETON CO 80122 MATERIAL SUPPLIER 128326 3 645750 3000000 72891273 20970045 76537023 TOURNAMENTS 900099 2590858 2590858 CHAPTER MAINTENANCE REVENUE 900099 1344000 1344000 3934858 3479237 645750 2287664 1191573 1191573 MISCELLANEOUS 900099 392531 392531 392531 82055985 4327389 0 1191573 18708006 18708006 2309839 804748 367835 1137256 7871401 2958189 2119378 2793834 811730 305060 218559 288111 590573 221946 159012 209615 173232 173232 104553 104553 396372 58659 24990 312723 671432 28437 70381 572614 135357 135357 3591725 3335602 234715 21408 1260418 385303 109317 765798 89431 89431 3259728 2605920 653808 640355 541518 68890 29947 PAR CLUB PREMIUMS & BAG 863327 863327 ENDOWMENT EXPENSES 816846 816846 TOURNAMENT EXPENSES 761710 761710 ALUMNI ASSOCIATION 236742 236742 4420709 3663752 625601 131356 47713486 34705023 4930271 8078192 2928896 12898844 15683284 32102456 21993955 18255625 17971494 26841473 2364625 2878581 104335305 38888195 58982967 65447110 1024253 1095469 120949474 159519558 1514560 2011792 952906 2278170 1947148 2002082 4414614 6292044 X 76907325 103171717 39627535 50055797 116534860 153227514 120949474 159519558 X 34342499 2350155 X X 0 1 X 1 0 X 42843343 37232550 54001991 56668700 76537023 267283607 42843343 37232550 54001991 56668700 76537023 267283607 9736346 257547261 204397 125099 1134558 144346 392531 2000931 269284538 19334529 0.95640 0.98290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4749254 4749254 97178805 37438440 59740365 487014 220424 266590 1920232 1229331 690901 65447110 DEFERRED COMPENSATION 1197635 LEASE LIABILITY 804447 2002082 X PART X, LINE 2: ESF IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS ALSO EXEMPT FROM STATE INCOME TAXES. IN ADDITION, ESF QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE FEDERAL AND STATE TAX RETURNS OF ESF FOR 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ESF HAS DETERMINED THAT IT IS NOT NECESSARY TO RECORD A LIABILITY FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023. GREEN COAT GALA 574228 189000 385228 128460 129974 BANDON DUNES GOLF RETREAT 572137 456750 115387 87205 295793 4 2978622 2978622 1646232 4124987 645750 3479237 215665 2071999 2287664 1191573 1 TUITION 1126 17173737 N/A N/A LODGING 1126 1390175 FMV EVANS SCHOLARS MAINTAINED COLLEGE HOUSING SCHOLARS' AWARDS 1126 6004 FMV PLAQUES, TROPHIES, PINS SCHOLARS' ACTIVITIES 1126 138090 FMV VARIOUS ACTIVITIES PART I, LINE 2: THE ORGANIZATION IS BILLED DIRECTLY BY THE UNIVERSITIES FOR ALL TUITION. CASH GRANTS ARE NOT GIVEN TO THE RECIPIENTS. X X X X X 0 0 0 0 0 0 0 1 0 JOHN M KACZKOWSKI PRESIDENT & CEO 580676 64520 292011 32446 0 0 39150 4350 21680 2409 933517 103725 0 0 WILLIAM KINGORE EVP, DEVELOPMENT & STRATEG 330194 0 465165 0 0 0 33000 0 8290 0 836649 0 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 236441 50154 49913 10588 0 0 35888 7613 13898 2948 336140 71303 0 0 MIKE MAHER VP, SCHOLARSHIPS & CADDIE 217145 0 40000 0 0 0 22500 0 24047 0 303692 0 0 0 JERRY DUDEK VP, DEVELOPMENT 163195 0 88000 0 0 0 17000 0 23605 0 291800 0 0 0 CHARLES BROCKNER VP, EAST REGION DEVELOPMENT 210695 0 32000 0 0 0 21550 0 24096 0 288341 0 0 0 AMY FULLER VP, COMMUNICATIONS 159796 39949 32000 8000 0 0 16800 4200 19087 4772 227683 56921 0 0 DANIEL NIEMIEC VP, PROGRAMS, STRATEGY & DEVELOPMENT 170195 0 72000 0 0 0 18000 0 23014 0 283209 0 0 0 JEFFREY HARRISON SVP, EDUCATION 162695 0 0 0 0 0 16750 0 24089 0 203534 0 0 0 PART I, LINE 7 THE BONUSES OF THE OFFICERS ARE BASED ON THE RECOMMENDATION BY THE PRESIDENT AND CEO, EXCLUDING HIS OWN, AND ARE SUBJECTIVE IN NATURE BASED ON THE OVERALL PERFORMANCE OF THE ORGANIZATION AND THE EMPLOYEE'S SPECIFIC PERFORMANCE. THE PRESIDENT & CEO'S BONUS IS DETERMINED BY THE HUMAN RESOURCE COMMITTEE. X 340 20970045 NYSE 0 1 0 PART I, COLUMN (B): SCHEDULE M, PART 1, COLUMN (B) LISTS THE TOTAL NUMBER OF CONTRIBUTIONS FOR THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS REVIEWED FOR COMPLETENESS AND ACCURACY BY THE CHIEF FINANCIAL OFFICER, THE AUDIT COMMITTEE, THE WESTERN GOLF ASSOCIATION TREASURER, THE TRUSTEES, AND THE WESTERN GOLF ASSOCIATION BOARD OF GOVERNORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE IS DONE BY KEY MANAGEMENT STAFF SIGNING A CONFLICT OF INTEREST STATEMENT ANNUALLY. IN SITUATIONS WHERE A PERSON CAN BE BOTH A GOVERNOR OF WGA AND A TRUSTEE OF ESF, ONLY ONE FORM IS SIGNED. THE CONFLICT OF INTEREST POLICY APPLIES TO ALL TRUSTEES. ANY CONFLICTS ARE SELF-REPORTED BY THE MEMBER TO THE PRESIDENT, JOHN KACZKOWSKI. ANY MEMBERS WHO DETERMINE THEY HAVE A CONFLICT MUST ABSTAIN FROM VOTING ON THE ISSUE IN QUESTION. ALL CONFLICTS ARE DISCLOSED AND REVIEWED ANNUALLY AT THE DECEMBER AUDIT COMMITTEE MEETING. FORM 990, PART VI, SECTION B, LINE 15 REVIEW OF COMPENSATION IS DONE BY AN INDEPENDENT HUMAN RESOURCE COMMITTEE DERIVED FROM THE WGA BOARD OF GOVERNORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER FROM ESF II, INC. (38-4005773) 2,350,155. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. WESTERN GOLF ASSOCIATION 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 366002857 TO PROMOTE AND SUPERVISE MATTERS PERTAINING TO OR FOR THE BENEFIT OF CADDIES IL 501(C)(4) N/A 0 ESF II INC 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 384005773 SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES IL 501(C)(3) LINE 12B, II WESTERN GOLF ASSOCIATION 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 WESTERN GOLF ASSOCIATION (36-6002857) O 3627005 PAYROLL COSTS BILLED TO WGA WESTERN GOLF ASSOCIATION (36-6002857) D 299300 CASH VALUE OF TRANSACTIONS ESF II INC (38-4005773) S 2350155 CASH VALUE OF TRANSACTIONS WESTERN GOLF ASSOCIATION (36-6002857) C 3000000 CASH VALUE OF TRANSACTIONS