2015-11-03T08:49:46-06:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2014-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 ONE BRIAR ROAD GOLF IL 60029 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2015-10-22 1 ROBERT J NOWAK CPA MST P00527435 6305738600 2014 2016-04-25 22:37:26Z JOHN M KACZKOWSKI ONE BRIAR ROAD GOLF IL 60029 43558253 0 X WWW.EVANSSCHOLARSFOUNDATION.COM X 1930 IL THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 18 18 67 2509 0 0 20473540 25647210 1820500 2592201 4348092 3984586 23773 1213759 26665905 33437756 10980746 11547726 0 0 3436083 3900165 0 0 2640097 4673145 4717877 19089974 20165768 7575931 13271988 102506894 113158399 2410414 2123419 100096480 111034980 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 15176841 11547726 2592201 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2014 THERE WERE APPROXIMATELY 870 RECIPIENTS ATTENDING 19 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 3.20. THE GRADUATION RATE IS 95%. THERE HAVE BEEN ALMOST 10,000 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. 15176841 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 0 0 1 0 1 0 1 77 0 1 67 1 0 0 0 0 0 1 1 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 ONE BRIAR ROAD GOLF IL 60029 JAMES T BUNCH CHAIRMAN 1.00 0.00 X 0 0 0 ROBERT M ALSTEEN TRUSTEE 1.00 0.00 X 0 0 0 JAMES F ASHENDEN JR TRUSTEE 1.00 0.00 X 0 0 0 DANIEL W COYNE TRUSTEE 1.00 0.00 X 0 0 0 SAM J DIGIOVANNI TRUSTEE 1.00 0.00 X 0 0 0 COLLINS T FITZPATRICK TRUSTEE 1.00 0.00 X 0 0 0 JOHN N FIX TRUSTEE 1.00 0.00 X 0 0 0 BRUCE K GOODMAN TRUSTEE 1.00 0.00 X 0 0 0 THOMAS B HORWICH TRUSTEE 1.00 0.00 X 0 0 0 EDWARD R JAMES TRUSTEE 1.00 0.00 X 0 0 0 RONALD S KELLY TRUSTEE 1.00 0.00 X 0 0 0 JOHN R KRETZSCHMAR TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL L MCDERMOTT TRUSTEE 1.00 0.00 X 0 0 0 ROBERT L MCMASTERS TRUSTEE 1.00 0.00 X 0 0 0 RE 'BUFFY' MAYERSTEIN TRUSTEE 1.00 0.00 X 0 0 0 ROGER J MOHR TRUSTEE 1.00 0.00 X 0 0 0 DENNIS M O'KEEFE TRUSTEE 1.00 0.00 X 0 0 0 RICHARD E PETERSON TRUSTEE 1.00 0.00 X 0 0 0 JOHN KACZKOWSKI PRESIDENT & CEO 36.00 4.00 X 472863 52540 61121 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 33.00 7.00 X 138072 29288 27314 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEGY 40.00 0.00 X 374555 0 26614 JEFFREY HARRISON SVP, EDUCATION 40.00 0.00 X 202903 0 51836 GARY HOLAWAY VP, COMMUNICATIONS 28.00 12.00 X 124849 53507 41403 1313242 135335 208288 5 0 1 0 PERFORMANCE AWARD CENTER INC PO BOX 961094 FORT WORTH TX 76161 INVENTORY MANAGEMENT 341759 FEINKNOPF MACIOCE SHAPPA ARCHITECTS 995 W 3RD AVE COLUMBUS OH 43212 ARCHITECTS 336267 AMERISTAR CHARTERS 4400 GLENN CURTISS DRIVE SUITE 202 ADDISON TX 70001 AIRPLANE CHARTER 147420 BURKETT DESIGN 1899 WYNKOOP ST 300 DENVER CO 80202 ARCHITECTS/INTERIOR DESIGN 146052 GRANGER CONSTRUCTION COMPANY 6267 N AURELIUS RD LANSING MI 48911 CONSTRUCTION SERVICES 102983 9 25647210 459882 25647210 PRO-AMATEUR TOURNAMENT 900099 2592201 2592201 2592201 2423581 2423581 19800 0 19800 19800 19800 10563811 10000 9012806 0 1551005 10000 1561005 1561005 2296393 1107691 1188702 1188702 MISCELLANEOUS 900099 5257 5257 5257 33437756 2592201 0 5198345 11547726 11547726 1498218 725721 186806 585691 2049207 436412 927299 685496 216917 2039 124448 90430 135823 1277 77923 56623 71215 71215 320092 320092 135862 1819 83524 50519 529527 19174 82736 427617 146355 146355 174218 174218 345838 117853 93319 134666 1656203 1540273 115930 33933 33933 PRO-AMATEUR TOURNAMENT 463053 463053 PAR CLUB PREMIUMS & BAG 396665 396665 ALUMNI ASSOCIATION 157746 157746 CADDIE VIDEO 71620 71620 215550 92128 57387 66035 20165768 15176841 2348830 2640097 3811554 7875012 2517795 2841523 2803193 4198754 838416 888442 48418158 18489497 30868784 29928661 61536139 67119140 131013 23242 0 283625 102506894 113158399 910179 1521399 205000 268500 1295235 333520 2410414 2123419 X 94871777 104178050 3524703 5156930 1700000 1700000 100096480 111034980 102506894 113158399 13271988 -2333488 0 X X 0 1 X 1 0 X 12278052 18440396 21231176 20473540 26835912 99259076 12278052 18440396 21231176 20473540 26835912 99259076 99259076 1398029 1688035 1500867 1320491 2443381 8350803 5 2925 6757 3973 5254 18914 107628793 7066976 0.92220 0.90640 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1700000 1700000 1700000 1700000 1700000 1700000 1703019 3019 1700000 1700000 46379 43360 1703019 0.00000 1.00000 0.00000 0 0 3431 3431 47513945 17992450 29521495 900782 497047 403735 29928661 DEFERRED COMPENSATION 333520 333520 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 2011, 2012, AND 2013 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, 2014 AND 2013. GREEN COAT GALA 402157 402157 216342 STREAMSONG RETREAT 265900 265900 228181 16 1628336 1628336 663168 2296393 2296393 1107691 1107691 1188702 1 TUITION 870 9970455 N/A N/A LODGING 870 1442695 FMV EVANS SCHOLARS MAINTAINED COLLEGE HOUSING SCHOLARS' AWARDS 870 8047 FMV PLAQUES, TROPHIES, PINS SCHOLARS' ACTIVITIES 870 126529 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 0 0 0 0 0 0 0 1 0 JOHN KACZKOWSKI PRESIDENT & CEO 314013 34890 158850 17650 0 0 39150 4350 15859 1762 527872 58652 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 123222 26138 14850 3150 0 0 14025 2975 8509 1805 160606 34068 0 0 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEGY 194555 0 180000 0 0 0 19500 0 7114 0 401169 0 0 0 JEFFREY HARRISON SVP, EDUCATION 183903 0 19000 0 0 0 34500 0 17336 0 254739 0 0 0 GARY HOLAWAY VP, COMMUNICATIONS 106789 45767 18060 7740 0 0 24150 10350 4832 2071 153831 65928 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 120 459882 NYSE 0 0 0 0 PART I, COLUMN (B): SCHEDULE M, PART I, COLUMN(B) LISTS THE TOTAL NUMBER OF CONTRIBUTIONS FOR THE YEAR. FORM 990, PART VI, SECTION B, LINE 11 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 STAFF AND TRUSTEES 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 EXECUTIVE COMMITTEE MEMBERS. 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 ANNUALLY IN THE DECEMBER BOARD MINUTES. 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. 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 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 WESTERN GOLF ASSOCIATION O 1366211 CASH PROVIDED WESTERN GOLF ASSOCIATION P 28685 CASH PROVIDED WESTERN GOLF ASSOCIATION D 283625 CASH VALUE OF TRANSACTIONS