2025-06-26T14:09:51-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2024-01-01 384005773 ESF II INC ESFI 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2025-06-23 1 0 ALEX E WARNER CPA P01351082 6305738600 2025-06-23 2024 2025-03-06 01:10:19Z JOHN M KACZKOWSKI 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 45026301 0 X WWW.WGAESF.ORG X 2016 IL ESF II, INC. IS A NONPROFIT CORPORATION ESTABLISHED TO HOLD THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST. 18 18 0 18 0 0 0 0 0 0 5123303 9421993 0 0 5123303 9421993 0 0 0 0 0 0 0 0 0 468702 552657 468702 552657 4654601 8869336 171468579 228970039 0 0 171468579 228970039 ESF II, INC. IS A NONPROFIT CORPORATION ESTABLISHED TO HOLD THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST. 0 0 THE ORGANIZATION HOLDS THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST (36-2518129). 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 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 1.00 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 STEVE COLNITIS TRUSTEE 1.00 2.00 X 0 0 0 JOSEPH 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 O'KEEFE 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 1.00 39.00 X 0 1112968 70049 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 363100 62981 0 1476068 133030 0 0 1 0 0 8442325 8442325 36583976 35604308 979668 979668 979668 9421993 0 0 9421993 552657 552657 552657 0 552657 0 2000 2000 156380 163501 139901172 191870099 31409027 36934439 171468579 228970039 0 0 X 169768579 227270039 1700000 1700000 171468579 228970039 171468579 228970039 X 8869336 13494690 35137434 X X 0 1 X 1 0 X X 1 EVANS SCHOLARS FOUNDATION TRUST 362518129 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1700000 232290 232290 1700000 1700000 471867 471867 1700000 1700000 211440 211440 1700000 1700000 368366 368366 1700000 1700000 226244 226244 1700000 1.00000 0 0 0 PARTNERS GROUP PRIVATE EQUITY II (TEI) - CLASS A, LLC 9460700 F PRIME PROPERTY FUND, LLC 6699283 F INFRASTRUCTURE INVESTMENTS FUND 2988640 F TA REALTY CORE PROPERTY FUND, L.P. 2746400 F AG TWIN BROOK CAPITAL INCOME FUND 8294422 F CDL OFFSHORE FUND (LEVERED) FEEDER, L.P. 1498881 F IFM GLOBAL INFRASTRUCTURE (OFFSHORE), L.P. CLASS A 5246113 F 36934439 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED TO SUPPORT THE ORGANIZATION'S PURPOSE TO PROVIDE SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES TO CADDIES. PART X, LINE 2: ESF II, INC. 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 II, INC. 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). ESF II, INC. HAS DETERMINED THAT IT IS NOT NECESSARY TO RECORD A LIABLITY FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS INVESTMENTS 6744994 0 0 0 0 0 0 6744994 0 6744994 1 0 0 0 0 0 X X X X X 0 0 0 0 0 0 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 0 827506 0 285462 0 0 0 46000 0 24049 0 1183017 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 0 329271 0 33829 0 0 0 46000 0 16981 0 426081 0 0 PART I, LINE 3 THE ORGANIZATION RELIED ON A RELATED ORGANIZATION TO DETERMINE COMPENSATION FOR ITS CEO/PRESIDENT. THE RELATED ORGANIZATION USED THE FOLLOWING PRACTICES TO ESTABLISH THE COMPENSATION FOR THE CEO/PRESIDENT: COMPENSATION COMMITTEE INDEPENDENT COMPENSATION CONSULTANT WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 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 OR ESF II, INC, ONLY ONE FORM IS SIGNED. A 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 EVANS SCHOLARS FOUNDATION TRUST (36-2518129) 35,137,434. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF ITS CONSOLIDATED FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. 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 EVANS SCHOLARS FOUNDATION 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 362518129 SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES IL 501(C)(3) LINE 7 WESTERN GOLF ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 EVANS SCHOLARS FOUNDATION (36-2518129) S 35137434 CASH VALUE OF TRANSACTIONS