2023-08-28T12:43:50-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2022-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2023-08-25 1 JOHN KACZKOWSKI 999009999 0 ALEX E WARNER CPA P01351082 6305738600 2023-07-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN M KACZKOWSKI 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 65200663 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 99 18 0 0 54001991 56668700 5898089 4657298 0 0 2666732 1441859 62566812 62767857 16231067 17386679 0 0 7959073 9980977 0 0 6963786 11865746 13438913 36055886 40806569 26510926 21961288 101873087 120949474 3503246 4414614 98369841 116534860 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 29329741 17386679 4801644 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2022 THERE WERE APPROXIMATELY 1,100 RECIPIENTS ATTENDING 22 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 3.40. THE GRADUATION RATE IS 95%. THERE HAVE BEEN APPROXIMATELY 11,500 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. 29329741 1 1 0 1 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 1 139 0 1 99 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 KEVIN BUGGY CHAIRMAN 1.00 1.00 X X 0 0 0 ROBERT M ALSTEEN TRUSTEE 1.00 1.00 X 0 0 0 JEFFREY L BRYDEN TRUSTEE 1.00 1.00 X 0 0 0 JAMES T BUNCH TRUSTEE 1.00 1.00 X 0 0 0 JOSEPH M DESCH TRUSTEE 1.00 2.00 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 JOHN S MENDESH TRUSTEE 1.00 1.00 X 0 0 0 FRANCIS W MORLEY TRUSTEE 1.00 1.00 X 0 0 0 JAMES M OKEANE 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 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 830571 92286 64110 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 33.00 7.00 X 264966 56205 56864 WILLIAM KINGORE EVP, DEVELOPMENT & STRATEG 40.00 X 798675 0 38531 JEFFREY HARRISON SVP, EDUCATION 40.00 X 156416 0 59831 CHARLES BROCKNER VP, EAST REGION DEVELOPMENT 40.00 X 267416 0 44661 DANIEL NIEMIEC VP, PROGRAMS, STRATEGY & DEVELOPMENT 40.00 X 220417 0 38691 AMY FULLER VP, COMMUNICATIONS 32.00 8.00 X 171973 42993 43710 JERRY DUDEK VP, DEVELOPMENT 40.00 X 211417 0 39569 MIKE MAHER VP, SCHOLARSHIPS & CADDIE 40.00 X 208917 0 51070 3130768 191484 437037 27 0 1 0 WOODLANDS ACADEMY OF THE SACRED HEART 760 EAST WESTLEIGH ROAD LAKE FOREST IL 60045 HOUSING PROVIDER 150000 FOLEY & LARDNER LLP PO BOX 78470 MILWAUKEE WI 53278 LEGAL CONSULTING 129145 ADMIT IT 7931 SOUTH BROADWAY LITTLETON CO 80122 MATERIAL SUPPLIER 124307 NETRIX PO BOX 7795 CAROL STREAM IL 60197 TELECOM 115317 4 652500 4000000 52016200 6584603 56668700 TOURNAMENTS 900099 3284514 3284514 CHAPTER MAINTENANCE REVENUE 900099 1372784 1372784 4657298 3730319 652500 2432806 1297513 1297513 MISCELLANEOUS 900099 144346 144346 144346 62767857 4801644 0 1297513 17386679 17386679 2253601 785133 346819 1121649 6630169 2325470 1754561 2550138 627892 220227 166161 241504 469315 164608 124196 180511 171304 171304 60861 60861 1575 1575 359615 21852 152726 185037 664900 27546 49897 587457 120187 120187 3252329 2969483 264392 18454 1112552 343855 139894 628803 40589 40589 3138983 2477996 660987 605188 509746 63334 32108 ENDOWMENT EXPENSES 736137 736137 TOURNAMENT EXPENSES 476534 476534 PAR CLUB PREMIUMS & BAG 445387 445387 ALUMNI ASSOCIATION 194844 194844 2057928 1385179 556335 116414 40806569 29329741 4513042 6963786 2547680 2928896 15683284 20965251 21993955 14241174 17971494 2281335 2364625 94611434 35628467 61686290 58982967 151357 1024253 101873087 120949474 1374228 1514560 1096293 952906 1032725 1947148 3503246 4414614 X 63370172 76907325 34999669 39627535 98369841 116534860 101873087 120949474 X 21961288 -3796269 X X 0 1 X 1 0 X 37541588 42843343 37232550 54001991 56668700 228288172 37541588 42843343 37232550 54001991 56668700 228288172 355109 227933063 1977707 1977707 13006 204397 125099 1134558 144346 1621406 231887285 18123982 0.98290 0.95380 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1575 1575 0 PART II-B, LINE 1: WORK RELATED TO UPDATING WISCONSIN AND ILLINOIS EMPLOYMENT LAW IN REGARDS TO HOW CADDIES ARE CLASSIFIED (AS EITHER GOLF COURSE EMPLOYEES OR INDEPENDENT CONTRACTORS). 1700000 1700000 4749254 4749254 87454934 34499808 52955126 487014 161180 325834 1920232 967479 952753 58982967 DEFERRED COMPENSATION 963833 LEASE LIABILITY 983315 1947148 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 2019, 2020, AND 2021 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, 2022. GREEN COAT GALA 470197 180000 290197 110318 153670 BANDON DUNES GOLF RETREAT 666252 472500 193752 76495 305322 4 3246370 3246370 1787001 4382819 652500 3730319 186813 2245993 2432806 1297513 1 TUITION 1100 16341581 N/A N/A LODGING 1100 894313 FMV EVANS SCHOLARS MAINTAINED COLLEGE HOUSING SCHOLARS' AWARDS 1100 9249 FMV PLAQUES, TROPHIES, PINS SCHOLARS' ACTIVITIES 1100 141536 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 558735 62082 271836 30204 0 0 36450 4050 21249 2361 888270 98697 0 0 WILLIAM KINGORE EVP, DEVELOPMENT & STRATEG 317531 0 481144 0 0 0 30500 0 8031 0 837206 0 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 218513 46351 46453 9854 0 0 33413 7088 13499 2864 311878 66157 0 0 CHARLES BROCKNER VP, EAST REGION DEVELOPMENT 202416 0 65000 0 0 0 20700 0 23961 0 312077 0 0 0 MIKE MAHER VP, SCHOLARSHIPS & CADDIE 182667 0 26250 0 0 0 27750 0 23320 0 259987 0 0 0 DANIEL NIEMIEC VP, PROGRAMS, STRATEGY & DEVELOPMENT 150417 0 70000 0 0 0 16000 0 22691 0 259108 0 0 0 AMY FULLER VP, COMMUNICATIONS 143973 35993 28000 7000 0 0 15200 3800 19768 4942 206941 51735 0 0 JERRY DUDEK VP, DEVELOPMENT 156417 0 55000 0 0 0 16300 0 23269 0 250986 0 0 0 JEFFREY HARRISON SVP, EDUCATION 156416 0 0 0 0 0 36100 0 23731 0 216247 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 172 6584603 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 TO ESF II, INC. (38-4005773) -3,796,269. 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 1 0 WESTERN GOLF ASSOCIATION (36-6002857) O 2940992 PAYROLL COSTS BILLED TO WGA WESTERN GOLF ASSOCIATION (36-6002857) D 45989 CASH VALUE OF TRANSACTIONS ESF II INC (38-4005773) R 3796269 CASH VALUE OF TRANSACTIONS WESTERN GOLF ASSOCIATION (36-6002857) C 4000000 CASH VALUE OF TRANSACTIONS