2025-06-26T11:00:54-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2024-01-01 366002857 WESTERN GOLF ASSOCIATION WEST 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 40117658 0 X WWW.WGAESF.ORG X 1899 IL WESTERN GOLF ASSOCIATION WAS FORMED TO PROMOTE AND SUPERVISE ANY AND ALL MATTERS AND ACTIVITIES PERTAINING TO OR FOR THE BENEFIT OF CADDIES WHO HAVE RECEIVED THE EVANS SCHOLARSHIP, TO CONDUCT GOLF TOURNAMENTS FOR THE BENEFIT OF THE EVANS SCHOLARS FOUNDATION, AND TO GENERALLY PROMOTE THE GAME OF GOLF. 36 35 0 3322 0 0 15200 15250 19919809 34037650 0 0 1442127 2404676 21377136 36457576 3000000 4000000 0 0 3558411 4126274 0 0 0 14175369 25167073 20733780 33293347 643356 3164229 15364186 14126584 10219649 5817818 5144537 8308766 X WESTERN GOLF ASSOCIATION WAS FORMED TO PROMOTE AND SUPERVISE ANY AND ALL MATTERS AND ACTIVITIES PERTAINING TO OR FOR THE BENEFIT OF CADDIES WHO HAVE RECEIVED THE EVANS SCHOLARSHIP, TO CONDUCT GOLF TOURNAMENTS FOR THE BENEFIT OF THE EVANS SCHOLARS FOUNDATION, AND TO GENERALLY PROMOTE THE GAME OF GOLF. 0 0 33183873 4000000 36442326 THE WESTERN GOLF ASSOCIATION SPONSORS AND ADMINISTERS THE EVANS SCHOLARS FOUNDATION WHICH PROMOTES ACADEMIC AND GOLF EXCELLENCE. FUNDS DONATED TO EVANS SCHOLARS FOUNDATION ARE DERIVED MAINLY FROM THE BMW CHAMPIONSHIP AND OTHER GOLF TOURNAMENTS. 33183873 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 16 0 1 0 0 0 0 0 0 0 0 0 X 36 35 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X STEVE BRUEGGEMAN 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 LEA JESSE GOVERNOR 1.00 X 0 0 0 LINDA WALKER GOVERNOR 1.00 X 0 0 0 MARK BOND GOVERNOR 1.00 X 0 0 0 MARY L PETROVICH GOVERNOR 1.00 X 0 0 0 MICHAEL D BRUNI GOVERNOR 1.00 X 0 0 0 MICHAEL D GEORGE GOVERNOR 1.00 X 0 0 0 MICHAEL O'ROURKE TREASURER 1.00 X X 0 0 0 PATRICK F MCCORMACK GOVERNOR 1.00 X 0 0 0 PETER CRAIG RUSSELL GOVERNOR 1.00 X 0 0 0 RICHARD M RESSNER GOVERNOR 1.00 X 0 0 0 ROBERT M THIES GOVERNOR 1.00 X 0 0 0 RYAN O'HARE GOVERNOR 1.00 X 0 0 0 STEVEN J COLNITIS CHAIR 1.00 2.00 X X 0 0 0 SUSAN BUCHANAN GOVERNOR 1.00 X 0 0 0 TODD GERVASINI GOVERNOR 1.00 X 0 0 0 PHILLIP MAHERE GOVERNOR 1.00 X 0 0 0 KYLE J CASH GOVERNOR 1.00 X 0 0 0 WILLIAM J SULLIVAN JR GOVERNOR 1.00 X 0 0 0 JOSH W LESNIK SECRETARY 1.00 X X 0 0 0 DAN D HARMON GOVERNOR 1.00 X 0 0 0 DEREK DOUGLAS GOVERNOR 1.00 X 0 0 0 DOUGLAS MABIE GOVERNOR 1.00 X 0 0 0 FRANK E PASQUESI GENERAL COUNSEL 1.00 X X 0 0 0 KELLY EPSTEIN GOVERNOR 1.00 X 0 0 0 GINA LAVORATA-O'HEHIR GOVERNOR 1.00 X 0 0 0 BRIAN D SPECHT GOVERNOR 1.00 X 0 0 0 J ANDREW LANGAN VICE CHAIR 1.00 X X 0 0 0 JAY JAVORS GOVERNOR 1.00 X 0 0 0 JERRY NOCE GOVERNOR 1.00 X 0 0 0 B GREGORY TRAPANI GOVERNOR 1.00 X 0 0 0 JOE MURRAY GOVERNOR 1.00 X 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 4.00 36.00 X X 111297 1001671 70049 JOHN M PRATT GOVERNOR 1.00 X 0 0 0 JOHN O HALLBERG GOVERNOR 1.00 X 0 0 0 CATHY CHANDLER GOVERNOR 1.00 X 0 0 0 CHARLES MORAN WADDELL GOVERNOR 1.00 X 0 0 0 VINCE PELLEGRINO SVP, TOURNAMENTS 40.00 X 634121 0 66794 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 7.00 33.00 X 63542 299558 62981 PATRICK TIMSON VP, TOURNAMENT OPERATIONS 40.00 X 248256 0 49618 MICHAEL VAUGHAN SR. DIRECTOR, SALES 40.00 X 163759 0 41285 MATT MINELLA VP, SALES & CORP PARTNERSHIPS 40.00 X 236456 0 49053 COLLIN WHITMORE MANAGER, SALES 40.00 X 197954 0 8483 AMY FULLER VP, COMMUNICATIONS 8.00 32.00 X 52551 210205 51600 1707936 1511434 399863 11 0 1 0 ANCGOVISION LLC 8291 GATEWAY DRIVE ARGYLE TX 76226 AUDIO/VISUAL PROVIDER 300088 NICKLAUS FAMILY OFFICE LLC 1295 US HIGHWAY ONE NORTH PALM BEACH FL 33408 CELEBRITY APPEARANCE 150000 OMAHA PRODUCTIONS LLC 11601 WILSHIRE BLVD LOS ANGELES CA 90025 PR/MARKETING 150000 3 15250 15250 BMW CHAMPIONSHIP TOURNAMENT 900099 32815905 32815905 NV5 INVITATIONAL 900099 754885 754885 WOMEN'S WESTERN AMATEUR AND JUNIO 900099 401210 401210 JUNIOR TOURNAMENT 900099 65650 65650 34037650 6064758 3660082 2404676 2404676 36457576 36442326 0 0 4000000 4000000 893783 893783 2637860 2637860 336959 336959 257672 257672 2957748 2957748 1629096 1629096 131274 131274 TOURNAMENT EXPENSES 9297079 9297079 HOSPITALITY 5862518 5862518 COURSE RENTAL 4377222 4377222 VOLUNTEERS 802662 802662 109474 109474 33293347 33183873 109474 0 12853323 12653217 992815 45252 1357973 1268040 212190 52115 160075 160075 15364186 14126584 234868 122390 9685481 5522460 299300 172968 10219649 5817818 X 5144537 8308766 5144537 8308766 15364186 14126584 3164229 0 X X 0 1 X 1 0 212190 52115 160075 160075 DUE TO EVANS SCHOLARS FOUNDATION TRUST (36-2518129) 172968 172968 X PART X, LINE 2: WGA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE IRC, AND IS ALSO EXEMPT FROM STATE INCOME TAXES. THE FEDERAL AND STATE TAX RETURNS OF WGA FOR 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. WGA HAS DETERMINED THAT IT IS NOT NECESSARY TO RECORD A LIABILITY FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024. 1 EVANS SCHOLARS FOUNDATION 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 362518129 501(C)(3) 4000000 0 CASH VALUE OF TRANSACTIONS SPONSOR AND ADMINISTER THE EVANS SCHOLARS FOUNDATION WHICH PROMOTES ACADEMIC AND GOLF EXCELLENCE 1 PART I, LINE 2: GRANT IS MADE TO EVANS SCHOLARS FOUNDATION, A RELATED ORGANIZATION WITH COMMON MANAGEMENT. FUNDS ARE USED TO SUPPORT EVANS SCHOLARS FOUNDATION'S GENERAL OPERATIONS. X X X X X 0 0 0 0 0 0 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 82751 744755 28546 256916 0 0 4600 41400 2405 21644 118302 1064715 0 0 VINCE PELLEGRINO SVP, TOURNAMENTS 491454 0 142667 0 0 0 46000 0 20794 0 700915 0 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 57622 271649 5920 27909 0 0 8050 37950 2972 14009 74564 351517 0 0 AMY FULLER VP, COMMUNICATIONS 52551 210205 0 0 0 0 5420 21680 4900 19600 62871 251485 0 0 PATRICK TIMSON VP, TOURNAMENT OPERATIONS 248256 0 0 0 0 0 25500 0 24118 0 297874 0 0 0 MATT MINELLA VP, SALES & CORP PARTNERSHIPS 236456 0 0 0 0 0 24500 0 24553 0 285509 0 0 0 COLLIN WHITMORE MANAGER, SALES 59424 0 138530 0 0 0 6000 0 2483 0 206437 0 0 0 MICHAEL VAUGHAN SR. DIRECTOR, SALES 163759 0 0 0 0 0 17500 0 23785 0 205044 0 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 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE CHAIR, PRESIDENT, SECRETARY AND TREASURER AND HAS THE FULL POWER TO CONDUCT, MANAGE AND DIRECT THE PROPERTY, BUSINESS AND AFFAIRS OF THE ASSOCIATION, AND OTHERWISE EXERCISE ALL POWERS OF THE ASSOCIATION IN ANY SITUATION WHERE IT WOULD BE OTHERWISE IMPRACTICAL TO CALL A MEETING OF THE FULL BOARD OF GOVERNORS. ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE PROMPTLY REPORTED TO THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS TWO CLASSES OF MEMBERS: GOLF COURSE MEMBERS AND DIRECTOR MEMBERS. DIRECTOR MEMBERS ARE ELECTED TO MEMBERSHIP BY A FAVORABLE VOTE BY THE BOARD OF GOVERNORS. DIRECTOR MEMBERS WHO ARE NOT ALSO MEMBERS OF THE BOARD OF GOVERNORS ARE NOT ALLOWED TO VOTE ON MATTERS BEFORE THE ASSOCIATION, PROVIDED, HOWEVER, THAT BY BOARD RESOLUTION PROPERLY ADOPTED, MAY GRANT ANY CLASS OF MEMBERS THE RIGHT TO VOTE ON A PARTICULAR MATTER. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS OF THE ASSOCIATION ARE ELECTED FROM THE SLATE OF CANDIDATES CHOSEN BY THE NOMINATING COMMITTEE. ALL OFFICERS SHALL BE OFFICER MEMBERS. THE BOARD OF GOVERNORS ARE THE OFFICERS, THE CHAIRPERSONS OF THE STATUTORY AND ADVISORY COMMITTEES, ALL INDIVIDUALS THAT WERE PRESIDENT OF THE ASSOCIATION ON OR BEFORE JANUARY 1, 2007 (PAST PRESIDENTS), ALL PAST CHAIRPERSONS OF THE ASSOCIATION, THE PRESIDENT OF THE EVANS SCHOLARS ALUMNI ASSOCIATION, AND REGIONAL REPRESENTATIVES. 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 TREASURER, THE AUDIT COMMITTEE, AND THE BOARD OF GOVERNORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE IS DONE BY GOVERNORS SIGNING A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE CONFLICT OF INTEREST POLICY APPLIES TO ALL GOVERNORS. 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 XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 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 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 EVANS SCHOLARS FOUNDATION (36-2518129) O 4271707 PAYROLL COSTS BILLED BY ESF EVANS SCHOLARS FOUNDATION (36-2518129) E 172968 CASH VALUE OF TRANSACTIONS EVANS SCHOLARS FOUNDATION (36-2518129) B 4000000 CASH VALUE OF TRANSACTIONS