2020-06-17T18:05:34-05:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2019-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2020-06-04 1 ALEX E WARNER CPA P01351082 6305738600 2020-06-02 67.137.57.251 2020-06-04 10:07:11 CD P F611F2D73B6157560E24B3645F2D8F06CDBE4C04 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2019 2020-11-06 18:47:13Z X JOHN M KACZKOWSKI ONE BRIAR ROAD GOLF IL 60029 47437742 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 69 19 0 0 36277444 41860911 2724311 2753871 2912432 0 1311659 1186829 43225846 45801611 17355424 18396397 0 0 5987914 6346650 0 0 5309946 8355245 8523600 31698583 33266647 11527263 12534964 77743769 97723282 8695369 4000168 69048400 93723114 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 24686810 18396397 2958268 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2019 THERE WERE APPROXIMATELY 1,010 RECIPIENTS ATTENDING 18 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 3.30. THE GRADUATION RATE IS 95%. THERE HAVE BEEN APPROXIMATELY 11,000 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. 24686810 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 98 0 1 69 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 DAVID M ROBINSON CHAIRMAN 1.00 1.00 X X 0 0 0 ROBERT M ALSTEEN TRUSTEE 1.00 1.00 X 0 0 0 JAMES T BUNCH TRUSTEE 1.00 1.00 X 0 0 0 DANIEL W COYNE TRUSTEE 1.00 1.00 X 0 0 0 COLLINS T FITZPATRICK TRUSTEE 1.00 1.00 X 0 0 0 JOHN N FIX TRUSTEE 1.00 1.00 X 0 0 0 THOMAS B HORWICH TRUSTEE 1.00 1.00 X 0 0 0 EDWARD R JAMES TRUSTEE 1.00 1.00 X 0 0 0 RONALD S KELLY TRUSTEE 1.00 1.00 X 0 0 0 REBUFFY MAYERSTEIN TRUSTEE 1.00 1.00 X 0 0 0 MICHAEL L MCDERMOTT TRUSTEE 1.00 1.00 X 0 0 0 ROGER J MOHR TRUSTEE 1.00 1.00 X 0 0 0 RICHARD E PETERSON TRUSTEE 1.00 1.00 X 0 0 0 DENNIS M O'KEEFE TRUSTEE 1.00 1.00 X 0 0 0 JEFFREY L BRYDEN TRUSTEE 1.00 1.00 X 0 0 0 JAMES M O'KEANE 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 JOHN M KACZKOWSKI PRESIDENT & CEO 36.00 4.00 X 652175 72464 58482 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 33.00 7.00 X 217054 46042 52099 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEG 40.00 X 457422 0 29864 JEFFREY HARRISON SVP, EDUCATION 40.00 X 257232 0 58520 JERRY DUDEK VP, DEVELOPMENT 40.00 X 207500 0 36120 AMY FULLER VP, COMMUNICATION 32.00 8.00 X 123200 30800 34818 RYAN JONES SR DIRECTOR, DEVELOPMENT 40.00 X 170000 0 27141 DANIEL NIEMIEC SR DIRECTOR, OPERATIONS AND PROJECTS 40.00 X 155000 0 25256 JIM FEENEY DIRECTOR, DEVELOPMENT 40.00 X 153000 0 10800 2392583 149306 333100 19 0 1 0 NETRIX 2801 LAKESIDE DRIVE BANNOCKBURN IL 60015 TELECOM 551847 MCKENZIE COMMERCIAL 865 WEST SECOND AVE EUGENE OR 97402 GENERAL CONTRACTOR 515511 JH FINDORFF & SON INC 300 S BEDFORD ST MADISON WI 53701 GENERAL CONTRACTOR 491828 FOLEY & LARDNER LLP 321 NORTH CLARK STREET CHICAGO IL 60654 LEGAL CONSULTING 195500 PETER WRIGHT 426 BELOIT AVENUE FOREST PARK IL 60130 IT CONSULTING 176989 7 490800 41370111 3543783 41860911 PRO-AMATEUR TOURNAMENTS 900099 1502453 1502453 CHAPTER MAINTENANCE REVENUE 900099 1251418 1251418 2753871 2618563 490800 1636131 982432 982432 MISCELLANEOUS 900099 204397 204397 204397 45801611 2958268 0 982432 18396397 18396397 1767883 814048 247577 706258 3784643 1080745 1303515 1400383 478179 163178 133579 181422 315945 107816 88259 119870 139346 139346 75552 75552 67750 67750 444093 24196 56214 363683 573527 60367 108948 404212 443450 293425 150025 316560 191180 125380 865058 222230 81117 561711 2689259 2276049 413210 373210 343385 29825 ENDOWMENT EXPENSES 506512 506512 PAR CLUB PREMIUMS & BAG 491378 491378 CADDIE ACADEMY 457667 457667 TOURNAMENT EXPENSES 435562 435562 644676 305170 70219 269287 33266647 24686810 3269891 5309946 3445275 4009592 17333319 19503463 7083726 7633710 1159904 1547797 92120941 27708614 48721545 64412327 275948 0 340445 77743769 97723282 2816887 1608217 1624231 1619991 4254251 771960 8695369 4000168 X 51801923 71809335 17246477 21913779 69048400 93723114 77743769 97723282 X 12534964 12139750 X X 0 1 X 1 0 X 30667202 29151562 53054858 37541588 42843343 193258553 30667202 29151562 53054858 37541588 42843343 193258553 1326834 191931719 1275770 1217365 1422516 1977707 5893358 4990 4678 13183 13006 204397 240254 199392165 10983192 0.96260 0.94620 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 67750 67750 0 PART II-B, LINE 1: WORK RELATED TO UPDATING WISCONSIN EMPLOYMENT LAW IN REGARDS TO HOW CADDIES ARE CLASSIFIED (AS EITHER GOLF COURSE EMPLOYEES OR INDEPENDENT CONTRACTORS). 1700000 1700000 1700000 1700000 1700000 1700000 1700000 1700000 4762685 4762685 84503824 26660542 57843282 325431 18079 307352 2529001 1029993 1499008 64412327 DEFERRED COMPENSATION 771960 771960 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 2016, 2017, AND 2018 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, 2019 AND 2018. BANDON DUNES 688500 356400 332100 75855 435869 CADDIES TO COLLEGE 268800 134400 134400 41716 127756 4 2152063 2152063 954935 3109363 490800 2618563 117571 1518560 1636131 982432 1 TUITION 1010 14237425 N/A N/A LODGING 1010 3739336 FMV EVANS SCHOLARS MAINTAINED COLLEGE HOUSING SCHOLARS' AWARDS 1010 6652 FMV PLAQUES, TROPHIES, PINS SCHOLARS' ACTIVITIES 1010 412984 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 0 0 0 0 0 0 0 1 0 JOHN M KACZKOWSKI PRESIDENT & CEO 397925 44214 254250 28250 0 0 33300 3700 19334 2148 704809 78312 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 187422 39756 29632 6286 0 0 30525 6475 12457 2642 260036 55159 0 0 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEG 228247 0 229175 0 0 0 22918 0 6946 0 487286 0 0 0 JEFFREY HARRISON SVP, EDUCATION 226314 0 30918 0 0 0 37000 0 21520 0 315752 0 0 0 JERRY DUDEK VP, DEVELOPMENT 150000 0 57500 0 0 0 15000 0 21120 0 243620 0 0 0 AMY FULLER VP, COMMUNICATION 107200 26800 16000 4000 0 0 10720 2680 17134 4284 151054 37764 0 0 RYAN JONES SR DIRECTOR, DEVELOPMENT 120000 0 50000 0 0 0 12000 0 15141 0 197141 0 0 0 DANIEL NIEMIEC SR DIRECTOR, OPERATIONS AND PROJECTS 105000 0 50000 0 0 0 10500 0 14756 0 180256 0 0 0 JIM FEENEY DIRECTOR, DEVELOPMENT 108000 0 45000 0 0 0 10800 0 0 0 163800 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 152 3543783 NYSE 0 0 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 FROM EVANS SCHOLARS FOUNDATION CORPORATION (38-4005773) 12,139,750. 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 EVANS SCHOLARS FOUNDATION 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 384005773 SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES IL 501(C)(3) LINE 7 WESTERN GOLF ASSOCIATION 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 WESTERN GOLF ASSOCIATION (36-6002857) O 2222937 PAYROLL COSTS BILLED TO WGA WESTERN GOLF ASSOCIATION (36-6002857) D 340445 CASH VALUE OF TRANSACTIONS EVANS SCHOLARS FOUNDATION (38-4005773) S 12139750 CASH VALUE OF TRANSACTIONS