2026-06-26T10:28:58-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2025-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2026-06-24 1 ALEX E WARNER CPA P01351082 6305738600 2026-06-24 2025 2025-03-06 01:10:19Z JOHN M KACZKOWSKI 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 120162267 0 3026 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. 17 17 120 17 0 0 86361210 107729279 5039874 7539696 0 0 1288896 2283037 92689980 117552012 21180922 23463916 0 0 14092508 14347151 0 0 9183376 17586253 19524952 52859683 57336019 39830297 60215993 167405756 200103330 9485379 9724564 157920377 190378766 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 41209788 23463916 7539696 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2025 THERE WERE APPROXIMATELY 1,250 RECIPIENTS ATTENDING 27 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 12,500 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. 41209788 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 1 175 0 1 120 1 0 0 0 0 0 1 1 0 0 0 0 1 0 X 17 17 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 JASON W KINANDER TRUSTEE 1.00 1.00 X 0 0 0 ROBERT M ALSTEEN TRUSTEE 1.00 1.00 X 0 0 0 RICHARD E PETERSON TRUSTEE 1.00 1.00 X 0 0 0 R E 'BUFFY' MAYERSTEIN TRUSTEE 1.00 1.00 X 0 0 0 DAVID M ROBINSON TRUSTEE 1.00 1.00 X 0 0 0 DENNIS M O'KEEFE TRUSTEE 1.00 1.00 X 0 0 0 EDE RICE TRUSTEE 1.00 1.00 X 0 0 0 EDWARD R JAMES TRUSTEE 1.00 1.00 X 0 0 0 FRANCIS W MORLEY TRUSTEE 1.00 1.00 X 0 0 0 FRANK S POLIZZI SR TRUSTEE 1.00 1.00 X 0 0 0 GEOFF SOLICH TRUSTEE 1.00 1.00 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 KEVIN BUGGY TRUSTEE 1.00 1.00 X 0 0 0 JOSEPH M DESCH CHAIRMAN 1.00 1.00 X X 0 0 0 JOHN N FIX TRUSTEE 1.00 1.00 X 0 0 0 JOSEPH M FERRARO TRUSTEE 1.00 1.00 X 0 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 33.00 7.00 X 327464 69461 63206 JOHN M KACZKOWSKI PRESIDENT & CEO 36.00 4.00 X 1004523 111614 71642 JEFFREY HARRISON SENIOR ADVISOR, EDUCATION 40.00 X 136437 0 37243 WILLIAM KINGORE EXECUTIVE VICE PRESIDENT 40.00 X 913529 0 54714 AMY FULLER SVP, COMMUNICATIONS 32.00 8.00 X 241981 60495 55151 MIKE MAHER SVP, SCHOLARSHIPS & CADDIE 40.00 X 342286 0 58884 DANIEL NIEMIEC VP, PROGRAMS, STRATEGY & D 40.00 X 320512 0 46462 TODD MELROSE VP, WEST REGION DEVELOPMENT 40.00 X 274762 0 45811 BRIAN SHELL SVP, EDUCATION 40.00 X 284386 0 52754 3845880 241570 485867 42 0 1 0 FOLEY & LARDNER LLP PO BOX 78470 MILWAUKEE WI 53278 GENERAL COUNSEL 269887 WOODLANDS ACADEMY OF THE SACRED HEART 760 EAST WESTLEIGH ROAD LAKE FOREST IL 60045 HOUSING PROVIDER 180914 PATTISHALL MCAULIFFE NEWBURY HILLIARD & 125 S WACKER DR CHICAGO IL 60606 ATTORNEY 157834 ADMIT IT 7931 SOUTH BROADWAY LITTLETON CO 80122 MATERIAL SUPPLIER 144794 NETRIX LLC PO BOX 735745 CHICAGO IL 60673 IT SERVICE PROVIDER 118303 5 698250 8000000 99031029 38923629 107729279 TOURNAMENTS 900099 6160696 6160696 CHAPTER MAINTENANCE REVENUE 900099 1379000 1379000 7539696 4307921 698250 2610255 1697666 1697666 MISCELLANEOUS 900099 585371 585371 585371 117552012 7539696 0 2283037 23463916 23463916 2590533 860025 419093 1311415 10195994 4329656 2287170 3579168 919664 390529 206299 322836 640960 272179 143780 225001 354359 354359 99475 99475 477858 28768 146345 302745 448320 14084 60984 373252 840576 699085 141491 3601187 3255735 326304 19148 1468552 575380 134761 758411 125262 125262 4211046 3622186 588860 837041 744325 69268 23448 BAD DEBT EXPENSES 1297224 1297224 PAR CLUB PREMIUMS & BAG 1112108 1112108 ENDOWMENT EXPENSES 913271 913271 TOURNAMENT EXPENSES 639452 639452 3099221 2888291 109848 101082 57336019 41209788 6942855 9183376 2634379 2433637 38533393 70622256 17261842 16174573 33170246 28572900 3420035 3941018 124745616 46663592 71892980 78082024 492881 276922 167405756 200103330 4143647 4576371 3602289 3207667 1739443 1940526 9485379 9724564 X 110607997 128659226 47312380 61719540 157920377 190378766 167405756 200103330 X 60215993 -27757604 X 0 1 X 1 0 X 54001991 56668700 76537023 86361210 107729279 381298203 54001991 56668700 76537023 86361210 107729279 381298203 46550887 334747316 1134558 144346 392531 326185 585371 2582991 383881194 27069815 0.87200 0.89150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4840232 4840232 117182884 44767494 72415390 487014 338912 148102 2235486 1557186 678300 78082024 DEFERRED COMPENSATION 1703345 LEASE LIABILITY 237181 1940526 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 2022, 2023, AND 2024 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, 2025. GREEN COAT GALA 674075 240000 434075 163103 148535 BANDON DUNES GOLF RETREAT 544657 458250 86407 148659 372560 4 3787439 3787439 1777398 5006171 698250 4307921 311762 2298493 2610255 1697666 1 TUITION 1261 20481661 N/A N/A LODGING 1261 2084779 FMV EVANS SCHOLARS MAINTAINED COLLEGE HOUSING MEALS 1261 719496 FMV MEAL PLAN SCHOLARS' ACTIVITIES 1261 177980 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 798198 88689 206325 22925 0 0 41850 4650 22628 2514 1069001 118778 0 0 WILLIAM KINGORE EXECUTIVE VICE PRESIDENT 398211 0 515318 0 0 0 46500 0 8214 0 968243 0 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 312390 66264 15074 3197 0 0 38363 8138 13782 2923 379609 80522 0 0 MIKE MAHER SVP, SCHOLARSHIPS & CADDIE 331086 0 11200 0 0 0 34000 0 24884 0 401170 0 0 0 DANIEL NIEMIEC VP, PROGRAMS, STRATEGY & D 211912 0 108600 0 0 0 22253 0 24209 0 366974 0 0 0 AMY FULLER SVP, COMMUNICATIONS 233309 58327 8672 2168 0 0 24000 6000 20121 5030 286102 71525 0 0 BRIAN SHELL SVP, EDUCATION 274386 0 10000 0 0 0 28000 0 24754 0 337140 0 0 0 TODD MELROSE VP, WEST REGION DEVELOPMENT 206562 0 68200 0 0 0 21217 0 24594 0 320573 0 0 0 JEFFREY HARRISON SENIOR ADVISOR, EDUCATION 123326 0 13111 0 0 0 12894 0 24349 0 173680 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 236 38923629 NYSE 0 0 1 0 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 TO ESF II, INC. (38-4005773) -27,757,604. 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 1 0 WESTERN GOLF ASSOCIATION (36-6002857) O 4384007 PAYROLL COSTS BILLED TO WGA WESTERN GOLF ASSOCIATION (36-6002857) D 48853 CASH VALUE OF TRANSACTIONS ESF II INC (38-4005773) R 27757604 CASH VALUE OF TRANSACTIONS WESTERN GOLF ASSOCIATION (36-6002857) C 8000000 CASH VALUE OF TRANSACTIONS