BETA

ESF II INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ESF II INC (EIN 38-4005773)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-11-03
IRS object ID
202503079349303750
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-03T16:56:40-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12021 SPRING ROAD SUITE 200AddressLine1Txt
CityOAK BROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60523ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN384005773EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ESF II INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlESFIBusinessNameControlTxt
Phone8477244600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 PATRIOT BOULEVARDAddressLine1Txt
CityGLENVIEWCityNm
State AbbreviationILStateAbbreviationCd
ZIP600268022ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVE BRUEGGEMANPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone8477244600PhoneNum
Signature2025-10-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALEX E WARNER CPAPreparerPersonNm
PTINP01351082PTIN
Phone6305738600PhoneNum
Preparation2025-10-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerJOHN M KACZKOWSKIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 PATRIOT BOULEVARDAddressLine1Txt
CityGLENVIEWCityNm
State AbbreviationILStateAbbreviationCd
ZIP600268022ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$29,135,391GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WGAESF.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionESF II, INC. IS A NONPROFIT CORPORATION ESTABLISHED TO HOLD THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers18TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$3,701,453PYInvestmentIncomeAmt
CY Investment Income$5,123,303CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,701,453PYTotalRevenueAmt
CY Total Revenue$5,123,303CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$414,418PYOtherExpensesAmt
CY Other Expenses$468,702CYOtherExpensesAmt
PY Total Expenses$414,418PYTotalExpensesAmt
CY Total Expenses$468,702CYTotalExpensesAmt
PY Revenues Less Expenses$3,287,035PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,654,601CYRevenuesLessExpensesAmt
Total Assets BOY$153,028,217TotalAssetsBOYAmt
Total Assets EOY$171,468,579TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$153,028,217NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$171,468,579NetAssetsOrFundBalancesEOYAmt
MissionESF II, INC. IS A NONPROFIT CORPORATION ESTABLISHED TO HOLD THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE ORGANIZATION HOLDS THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST (36-2518129).Desc
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEVE BRUEGGEMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8477244600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12501 PATRIOT BOULEVARDAddressLine1Txt
CityGLENVIEWCityNm
State AbbreviationILStateAbbreviationCd
ZIP600268022ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JOSEPH M DESCH
TRUSTEE1.002.00Yes (X)$0$0$0
ROBERT M ALSTEEN
TRUSTEE1.001.00Yes (X)$0$0$0
KEVIN BUGGY
CHAIRMAN1.001.00Yes (X)$0$0$0Yes (X)
JAMES T BUNCH
TRUSTEE1.001.00Yes (X)$0$0$0
JOHN S MENDESH
TRUSTEE1.001.00Yes (X)$0$0$0
JOESEPH M FERRARO
TRUSTEE1.001.00Yes (X)$0$0$0
JOHN N FIX
TRUSTEE1.001.00Yes (X)$0$0$0
EDWARD R JAMES
TRUSTEE1.001.00Yes (X)$0$0$0
JASON W KINANDER
TRUSTEE1.001.00Yes (X)$0$0$0
R E BUFFY MAYERSTEIN
TRUSTEE1.001.00Yes (X)$0$0$0
MICHAEL L MCDERMOTT
TRUSTEE1.001.00Yes (X)$0$0$0
FRANCIS W MORLEY
TRUSTEE1.001.00Yes (X)$0$0$0
DENNIS M OKEEFE
TRUSTEE1.001.00Yes (X)$0$0$0
RICHARD E PETERSON
TRUSTEE1.001.00Yes (X)$0$0$0
FRANK S POLIZZI SR
TRUSTEE1.001.00Yes (X)$0$0$0
EDE RICE
TRUSTEE1.001.00Yes (X)$0$0$0
DAVID M ROBINSON
TRUSTEE1.001.00Yes (X)$0$0$0
GEOFF SOLICH
TRUSTEE1.001.00Yes (X)$0$0$0
JOHN M KACZKOWSKI
PRESIDENT & CEO1.0039.00$0$969,652$67,589Yes (X)
STEVE BRUEGGEMAN
CHIEF FINANCIAL OFFICER1.0039.00$0$347,095$60,346Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,316,747TotReportableCompRltdOrgAmt
Total Other Compensation$127,935TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARQUETTE ASSOCIATESBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1180 NORTH LASALLE STREET SUITE 350AddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60601ZIPCd
FieldValueIRS element (for citing)
ServicesINVESTMENT MANAGEMENTServicesDesc
Compensation$468,702CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,973,059TotalRevenueColumnAmt
Exclusion$4,973,059ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$24,162,332SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$24,012,088SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$150,244SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,244TotalRevenueColumnAmt
Exclusion$150,244ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,123,303TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$5,123,303ExclusionAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$468,702TotalAmt
Management And General$468,702ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$468,702TotalAmt
Program Services$0ProgramServicesAmt
Management And General$468,702ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,150,491BOYAmt
EOY$2,000EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,060,308BOYAmt
EOY$156,380EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$121,595,353BOYAmt
EOY$139,901,172EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$25,222,065BOYAmt
EOY$31,409,027EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$153,028,217BOYAmt
EOY$171,468,579EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$151,328,217BOYAmt
EOY$169,768,579EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,700,000BOYAmt
EOY$1,700,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$153,028,217BOYAmt
EOY$171,468,579EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$153,028,217BOYAmt
EOY$171,468,579EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$4,654,601ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$16,135,916NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$2,350,155OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1EVANS SCHOLARS FOUNDATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN362518129EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$2,350,155SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$2,350,155SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,700,000BeginningYearBalanceAmt
Investment Earnings Or Losses$471,867InvestmentEarningsOrLossesAmt
Grants Or Scholarships$471,867GrantsOrScholarshipsAmt
End Year Balance$1,700,000EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,700,000BeginningYearBalanceAmt
Investment Earnings Or Losses$211,440InvestmentEarningsOrLossesAmt
Grants Or Scholarships$211,440GrantsOrScholarshipsAmt
End Year Balance$1,700,000EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,700,000BeginningYearBalanceAmt
Investment Earnings Or Losses$368,366InvestmentEarningsOrLossesAmt
Grants Or Scholarships$368,366GrantsOrScholarshipsAmt
End Year Balance$1,700,000EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,700,000BeginningYearBalanceAmt
Investment Earnings Or Losses$226,244InvestmentEarningsOrLossesAmt
Grants Or Scholarships$226,244GrantsOrScholarshipsAmt
End Year Balance$1,700,000EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,700,000BeginningYearBalanceAmt
Investment Earnings Or Losses$330,866InvestmentEarningsOrLossesAmt
Grants Or Scholarships$330,866GrantsOrScholarshipsAmt
End Year Balance$1,700,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (7 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
PARTNERS GROUP PRIVATE EQUITY II (TEI) - CLASS A, LLC$9,654,410F
PRIME PROPERTY FUND, LLC$7,830,339F
INFRASTRUCTURE INVESTMENTS FUND$2,851,171F
TA REALTY CORE PROPERTY FUND, L.P.$3,196,186F
AG TWIN BROOK CAPITAL INCOME FUND$2,360,395F
CDL OFFSHORE FUND (LEVERED) FEEDER, L.P.$591,917F
IFM GLOBAL INFRASTRUCTURE (OFFSHORE), L.P. CLASS A$4,924,609F
FieldValueIRS element (for citing)
Total Book Value Securities$31,409,027TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ENDOWMENT CONSISTS OF FUNDS ESTABLISHED TO SUPPORT THE EVANS SCHOLARS FOUNDATION TRUST'S (36-2518129)PURPOSE TO PROVIDE SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES TO CADDIES. ENDOWMENT IS DISCLOSED ON ESF II AS FUNDS ARE HELD WITHIN THE BALANCES REPORTED ON ESF II'S STATEMENT OF FINANCIAL POSITION. FUNDS USED ARE INCLUDED WITHIN THE NET TRANSFER AMOUNT SHOWN IN PART XI OF THIS RETURN.
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, 2023.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCENTRAL AMERICA AND THE CARIBBEANRegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedINVESTMENTSTypeOfActivitiesConductedTxt
Specific Services ProvidedINVESTMENTSSpecificServicesProvidedTxt
Region Total Expenditures$15,170,936RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$15,170,936SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$15,170,936TotalSpentAmt
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (1)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (1)ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOHN M KACZKOWSKI
PRESIDENT & CEO$0$645,195$0$324,457$0$0$0$43,500$0$24,089$0$1,037,241$0$0
STEVE BRUEGGEMAN
CHIEF FINANCIAL OFFICER$0$286,595$0$60,500$0$0$0$43,500$0$16,846$0$407,441$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE 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 COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2ALL OFFICERS AND DIRECTORS ARE ALSO OFFICERS AND DIRECTORS OF EVANS SCHOLARS FOUNDATION TRUST (36-2518129).
FORM 990, PART VI, SECTION B, LINE 11BA 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 12CCOMPLIANCE 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 OR ESF II, INC, 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 C, LINE 19THE 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 EVANS SCHOLARS FOUNDATION TRUST (36-2518129) -2,350,155.
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.
FORM 990 - AMENDED RETURNTHE 2023 FORM 990 WAS AMENDED TO MAKE THE FOLLOWING CHANGES: PART IV, LINE 14B WAS CHANGED TO YES TO DISCLOSE FOREIGN INVESTMENTS AND CORRESPONDING SCHEDULE F WAS ADDED. PART VI, SECTION A, LINE 2 WAS CHANGED TO YES AS OFFICERS AND DIRECTORS ARE ALSO OFFICERS AND DIRECTORS ON A RELATED ENTITY. PART VI, SECTION B, LINES 15A AND 15B WERE CHANGED TO NO AS NO COMPENSATION IS PAID BY THE FILING ORGANIZATION AND RELATED SCHEDULE O DISCLOSURE WAS REMOVED. PART VII, SECTION B, LINE 1 ADDED THE DISCLOSURE OF THE INVESTMENT MANAGER FEES. SCHEDULE D, PART XIII ADDED AN EXPANDED DISCLOSURE FOR THE ENDOWMENT. SCHEDULE J, PART I, LINE 3 ITEMS WERE UNCHECKED AS NO COMPENSATION IS PAID BY THE FILING ORGANIZATION. SCHEDULE J, PART III DISCLOSURE REMOVED REFERENCE TO A WRITTEN EMPLOYMENT CONTRACT. SCHEDULE R, PART V, LINE 2 DISCLOSURE REMOVED AS NOT REQUIRED. FORM 926 REMOVED FOR CDL OFFSHORE FUND (LEVERED) FEEDER, L.P. AND INFORMATION NOW DISCLOSED ON NEW FORM 8865. FORM 926 ADDED FOR INFRASTRUCTURE INVESTMENTS FUND.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
WESTERN GOLF ASSOCIATION
2501 PATRIOT BOULEVARDGLENVIEWIL600268022366002857TO PROMOTE AND SUPERVISE MATTERS PERTAINING TO OR FOR THE BENEFIT OF CADDIESIL501(C)(4)N/A0
EVANS SCHOLARS FOUNDATION
2501 PATRIOT BOULEVARDGLENVIEWIL600268022362518129SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIESIL501(C)(3)Yes (1)LINE 7WESTERN GOLF ASSOCIATION
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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