2019-06-19T11:33:40-05:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2018-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 ONE BRIAR ROAD GOLF IL 60029 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2019-06-18 1 ALEX E WARNER CPA MST P01351082 6305738600 2019-06-12 67.137.57.251 2019-06-18 15:03:26 CD P 342F9A78B236F31EA20651B2CB1F369CFE165EE3 69C6B9152479EBD52149E87315EA4E54F39C36FC 2018 2019-02-21 02:37:17Z JOHN M KACZKOWSKI ONE BRIAR ROAD GOLF IL 60029 51912106 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. X 19 19 71 19 0 0 51473393 36277444 1848950 2724311 4501794 2912432 1654650 1311659 59478787 43225846 15333204 17355424 0 0 5322708 5987914 0 0 4856833 6973116 8355245 27629028 31698583 31849759 11527263 171981144 77743769 4552944 8695369 167428200 69048400 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 24048723 17355424 2724311 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2018 THERE WERE APPROXIMATELY 985 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. 24048723 1 1 0 0 0 0 0 0 0 1 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 1 0 1 0 1 0 1 111 0 1 71 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 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 ONE BRIAR ROAD GOLF IL 60029 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 JOHN R KRETZSCHMAR 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 601397 66822 57176 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 33.00 7.00 X 199676 42356 49934 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEG 40.00 X 429842 0 43299 JEFFREY HARRISON SVP, EDUCATION 40.00 X 250469 0 57426 VINCE PELLEGRINO SR. VP TOURNAMENTS 0.00 40.00 X 0 361219 51669 TODD ALFRED VP, CORPORATE PARTNERSHIPS 24.00 16.00 X 105600 70400 12381 JERRY DUDEK VP, DEVELOPMENT 40.00 0.00 X 205000 0 28781 AMY FULLER VP, COMMUNICATION 36.00 4.00 X 127852 14206 9612 WILLIAM WALLACE VP, DEVELOPMENT 40.00 0.00 X 160000 0 2781 2079836 555003 313059 12 0 1 0 WOODLANDS ACADEMY OF THE SACRED HEART 760 EAST WESTLEIGH ROAD LAKE FOREST IL 60045 STUDENT HOUSING 400000 PETER WRIGHT 426 BELOIT AVENUE FOREST PARK IL 60130 IT CONSULTING 160250 2 280241 35997203 2586829 36277444 PRO-AMATEUR TOURNAMENT 900099 2724311 2724311 2724311 1569102 1569102 34509 0 34509 34509 34509 8506562 7163232 1343330 1343330 1343330 2787172 280241 1523028 1264144 1264144 MISCELLANEOUS 900099 13006 13006 13006 43225846 2724311 0 4224091 17355424 17355424 1674761 769460 229329 675972 3688839 940011 1311410 1437418 383170 122123 110069 150978 241144 76857 69271 95016 47458 47458 321466 321466 444511 95182 349329 1426628 830650 88601 507377 152729 152729 41200 41200 505025 186096 58875 260054 2141323 2036191 105132 64461 34602 29859 CADDIE ACADEMY 640362 640362 PRO-AMATEUR TOURNAMENT 564504 564504 PAR CLUB PREMIUMS & BAG 499392 499392 ENDOWMENT EXPENSES 465789 465789 1040397 527045 280432 232920 31698583 24048723 2793027 4856833 4752109 3445275 98101 16081444 17333319 6634181 7083726 2128061 1159904 73771792 25050247 42717862 48721545 99569386 171981144 77743769 2349894 2816887 1443113 1624231 759937 4254251 4552944 8695369 X 149227883 51801923 16500317 17246477 1700000 0 167428200 69048400 171981144 77743769 X 11527263 -4472270 -150000 -105284793 X X 0 1 X 1 0 X 26835912 30667202 29151562 53054858 37541588 177251122 26835912 30667202 29151562 53054858 37541588 177251122 1602098 175649024 2443381 1275770 1217365 1422516 1977707 8336739 5254 4990 4678 13183 13006 41111 185628972 10821522 0.94620 0.94240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME 1700000 1700000 1700000 1700000 1700000 1700000 1700000 1700000 1700000 1700000 0 0 2343663 2343663 70402669 24186674 46215995 1025460 863573 161887 48721545 DEFERRED COMPENSATION 590243 DUE TO WESTERN GOLF ASSOCIATION (36-6002857) 3664008 4254251 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 2015, 2016, AND 2017 IS 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, 2018 AND 2017. BANDON DUNES 525920 63920 462000 52078 295484 GREEN COAT GALA 408321 216321 192000 80751 2100 138542 4 2133172 2133172 954073 3067413 280241 2787172 132829 2100 1388099 1523028 1264144 1 TUITION 985 13820477 N/A N/A LODGING 985 3332707 FMV EVANS SCHOLARS MAINTAINED COLLEGE HOUSING SCHOLARS' AWARDS 985 3271 FMV PLAQUES, TROPHIES, PINS SCHOLARS' ACTIVITIES 985 198969 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 379997 42222 221400 24600 0 0 32850 3650 18608 2068 652855 72540 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 178638 37893 21038 4463 0 0 30113 6388 11082 2351 240871 51095 0 0 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEG 221592 0 208250 0 0 0 36500 0 6799 0 473141 0 0 0 JEFFREY HARRISON SVP, EDUCATION 219719 0 30750 0 0 0 36500 0 20926 0 307895 0 0 0 VINCE PELLEGRINO SR. VP TOURNAMENTS 0 219719 0 141500 0 0 0 30750 0 20919 0 412888 0 0 TODD ALFRED VP, CORPORATE PARTNERSHIPS 87600 58400 18000 12000 0 0 5760 3840 1669 1112 113029 75352 0 0 JERRY DUDEK VP, DEVELOPMENT 160000 0 45000 0 0 0 24500 0 4281 0 233781 0 0 0 AMY FULLER VP, COMMUNICATION 108750 12083 19102 2123 0 0 4078 453 4573 508 136503 15167 0 0 WILLIAM WALLACE VP, DEVELOPMENT 160000 0 0 0 0 0 0 0 2781 0 162781 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 109 2586829 NYSE 0 0 0 PART I, COLUMN (B): SCHEDULE M, PART 1, COLUMN(B) LISTS THE TOTAL NUMBER OF CONTRIBUTIONS FOR THE YEAR. EXCESS CASH AND INVESTMENTS 2018-11-01 105284793 VALUE OF EXCESS CASH AND INVESTMENTS ON DATE OF TRANSFER 384005773 EVANS SCHOLARS FOUNDATION ONE BRIAR ROAD GOLF IL 60029 501(C)(3) 1 0 0 0 PART II, LINE 2E: PERSON(S) INVOLVED: ALL BOARD MEMBERS OF EVANS SCHOLARS FOUNDATION TRUST (36-2518129) ARE BOARD MEMBERS OF EVANS SCHOLARS FOUNDATION CORPORATION (38-4005773). 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 EVANS SCHOLARS FOUNDATION CORPORATION (38-4005773) -105,284,793. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. WESTERN GOLF ASSOCIATION ONE BRIAR ROAD GOLF IL 60029 366002857 TO PROMOTE AND SUPERVISE MATTERS PERTAINING TO OR FOR THE BENEFIT OF CADDIES IL 501(C)(4) N/A 0 EVANS SCHOLARS FOUNDATION ONE BRIAR ROAD GOLF IL 60029 384005773 SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES IL 501(C)(3) LINE 7 WESTERN GOLF ASSOCIATION 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 WESTERN GOLF ASSOCIATION (36-6002857) O 1937997 PAYROLL COSTS BILLED TO WGA WESTERN GOLF ASSOCIATION (36-6002857) E 3664008 CASH VALUE OF TRANSACTIONS EVANS SCHOLARS FOUNDATION (38-4005773) R -105284793 CASH VALUE OF TRANSACTIONS