2023-08-28T14:11:39-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2022-01-01 384005773 ESF II INC ESFI 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2023-08-25 1 JOHN KACZKOWSKI 999009999 1 ALEX E WARNER CPA P01351082 6305738600 2023-07-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X JOHN M KACZKOWSKI 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 34841485 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 25680777 3701453 0 0 25680777 3701453 0 0 0 0 0 0 0 0 0 330929 414418 330929 414418 25349848 3287035 166680392 153028217 0 0 166680392 153028217 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 0 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 1 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 1.00 39.00 X 0 922857 64110 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 321171 56863 0 1244028 120973 0 0 1 0 0 3286196 3286196 31555289 31140032 415257 415257 415257 3701453 0 0 3701453 414418 414418 414418 0 414418 0 611 1150491 9308871 5060308 138935370 121595353 18435540 25222065 166680392 153028217 0 0 X 164980392 151328217 1700000 1700000 166680392 153028217 166680392 153028217 X 3287035 -20735479 3796269 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 211440 211440 1700000 1700000 368366 368366 1700000 1700000 226244 226244 1700000 1700000 330866 330866 1700000 1700000 1700000 1.00000 0 0 0 PARTNERS GROUP PRIVATE EQUITY II (TEI) - CLASS A, LLC 8814586 F PRIME PROPERTY FUND, LLC 9412860 F INFRASTRUCTURE INVESTMENTS FUND 2676960 F TA REALTY CORE PROPERTY FUND, L.P. 4317659 F 25222065 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, 2022. 0 0 0 0 0 0 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 0 620817 0 302040 0 0 0 40500 0 23610 0 986967 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 0 264864 0 56307 0 0 0 40500 0 16363 0 378034 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 A, LINE 4 THE ORGANZIATION CHANGED ITS NAME TO ESF II, INC. AMENDED ARTICLES OF INCORPORATION ARE ATTACHED TO THIS RETURN. 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 ESFT OR ESFC, 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) 3,796,269. 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 3796269 CASH VALUE OF TRANSACTIONS