2014-10-13T11:34:27-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2013-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 ONE BRIAR ROAD GOLF IL 60029 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2014-09-30 1 ROBERT J NOWAK CPA MST P00527435 6305738600 2013 2015-11-30 17:44:51Z JOHN M KACZKOWSKI ONE BRIAR ROAD GOLF IL 60029 37708563 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. 16 16 63 2400 0 0 21231176 20473540 1318400 1820500 2604155 4348092 26557 23773 25180288 26665905 11291457 10980746 0 0 2859901 3436083 0 0 2505892 4255221 4673145 18406579 19089974 6773709 7575931 94415293 102506894 1943765 2410414 92471528 100096480 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 14574446 10980746 22294040 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2013 THERE WERE APPROXIMATELY 840 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 92%. 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. 14574446 1 0 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 0 0 1 64 0 1 63 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 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 ROBERT M ALSTEEN TRUSTEE 1.00 X 0 0 0 JAMES F ASHENDEN JR TRUSTEE 1.00 X 0 0 0 SAM J DIGIOVANNI TRUSTEE 1.00 X 0 0 0 EDWARD R JAMES TRUSTEE 1.00 X 0 0 0 JOHN R KRETZSCHMAR TRUSTEE 1.00 X 0 0 0 MICHAEL L MCDERMOTT TRUSTEE 1.00 X 0 0 0 ROBERT L MCMASTERS TRUSTEE 1.00 X 0 0 0 RE 'BUFFY' MAYERSTEIN TRUSTEE 1.00 X 0 0 0 RICHARD E PETERSON TRUSTEE 1.00 X 0 0 0 DANIEL W COYNE TRUSTEE 1.00 X 0 0 0 RONALD S KELLY TRUSTEE 1.00 X 0 0 0 BRUCE K GOODMAN TRUSTEE 1.00 X 0 0 0 JAMES T BUNCH CHAIRMAN 1.00 X 0 0 0 COLLINS T FITZPATRICK TRUSTEE 1.00 X 0 0 0 THOMAS B HORWICH TRUSTEE 1.00 X 0 0 0 ROGER J MOHR TRUSTEE 1.00 X 0 0 0 GERALD DUDEK VP, DEVELOPMENT 40.00 X 180729 0 32025 JEFFREY HARRISON SVP, EDUCATION 40.00 X 181403 0 50341 GARY HOLAWAY VP, COMMUNICATIONS 40.00 X 156136 0 40136 WAYNE JANIK FORMER CHIEF FINANCIAL OFFICER 40.00 X 150351 0 29342 JOHN KACZKOWSKI PRESIDENT & CEO 40.00 X 445403 0 50506 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEGY 40.00 X 329556 0 24133 JAMES MOORE SVP, FOUNDATION ADVANCEMENT 40.00 X 113403 0 34270 VINCE PELLEGRINO SVP, TOURNAMENTS 40.00 X 217904 0 33809 1774885 0 294562 8 0 1 0 BLUE CROSS BLUE SHIELD ASSOCIATION PO BOX 1186 CHICAGO IL 60690 MEDICAL INSURANCE 322428 PERFORMANCE AWARD CENTER INC PO BOX 961094 FORT WORTH TX 76161 INVENTORY MANAGEMENT 249597 O'NEAL CONSTRUCTION 525 W WILLIAM ANN ARBOR MI 48103 CONSTRUCTION CONTRACTOR 215514 BROEREN RUSSO CONSTRUCTION CO 602 N COUNTY FAIR DR CHAMPAIGN IL 61826 CONSTRUCTION CONTRACTOR 192676 MESIROW INSURANCE SERVICES INC 2413 MOMENTUM PLACE CHICAGO IL 60689 INSURANCE BROKER 181872 11 1234564 427428 18811548 701207 20473540 PRO-AMATEUR TOURNAMENT 900099 1820500 1820500 1820500 1300691 1300691 19800 0 19800 19800 19800 14083059 7000 11042658 0 3040401 7000 3047401 3047401 0 1234564 0 0 MISCELLANEOUS 900099 3973 3973 3973 26665905 1824473 0 4367892 10980746 10980746 2069446 1020095 167688 881663 1366637 95062 1087570 184005 53599 53599 135208 5791 96621 32796 576662 19723 113327 443612 94603 94603 208249 208249 399994 105974 97857 196163 1610325 1463171 147154 20218 20218 PRO-AMATEUR TOURNAMENT 626125 626125 PAR CLUB PREMIUMS & BAG 313456 313456 ENDOWMENT EXPENSES 281045 281045 ALUMNI ASSOCIATION 145792 145792 207869 111967 17353 78549 19089974 14574446 2009636 2505892 3246730 3811554 4166876 2517795 2245378 2803193 805621 838416 47749757 16880973 31751923 30868784 50897617 61536139 130813 131013 1170335 0 94415293 102506894 1658217 910179 109815 205000 175733 1295235 1943765 2410414 X 85862464 94871777 4909064 3524703 1700000 1700000 92471528 100096480 94415293 102506894 7575931 49020 0 X X 0 1 X 1 0 X 13647200 12278052 17893611 19706237 20046112 83571212 13647200 12278052 17893611 19706237 20046112 83571212 83571212 -1931824 1398029 2153698 2623955 4367892 8611750 5 2925 6757 3973 13660 92196622 0.90640 0.93590 X 1700000 1700000 1700000 1700000 1703019 3019 1700000 1700000 46379 43360 1703019 1700000 65931 65931 1700000 0.00000 1.00000 0.00000 0 0 3431 3431 46797865 16430337 30367528 948461 450636 497825 30868784 DEFERRED COMPENSATION 265830 DUE TO WGA 1029405 1295235 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). 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 ESF AND WGA FOR 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ESF AND WGA ARE CURRENTLY UNDERGOING AN IRS EXAMINATION OF THEIR 2011 FEDERAL TAX RETURNS, FOR WHICH AN OUTCOME HAS NOT YET BEEN DETERMINED. ESF AND WGA HAVE DETERMINED THAT IT IS NOT NECESSARY TO RECORD A LIABILITY FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2013 AND 2012. FUNDRAISING EVENTS 1234564 1234564 1234564 1234564 1 TUITION 840 9683923 LODGING 840 1213011 EVANS SCHOLARS MAINTAINED COLLEGE HOUSING SCHOLARS' AWARDS 840 6008 PLAQUES, TROPHIES, PINS SCHOLARS' ACTIVITIES 840 77804 VARIOUS ACTIVITIES 1 X X 1 0 0 0 0 0 0 1 0 GERALD DUDEK VP, DEVELOPMENT 155729 0 25000 0 0 0 15683 0 16342 0 212754 0 0 0 JEFFREY HARRISON SVP, EDUCATION 163403 0 18000 0 0 0 33500 0 16841 0 231744 0 0 0 GARY HOLAWAY VP, COMMUNICATIONS 145036 0 11100 0 0 0 33500 0 6636 0 196272 0 0 0 WAYNE JANIK FORMER CHIEF FINANCIAL OFFICER 150351 0 0 0 0 0 12688 0 16654 0 179693 0 0 0 JOHN KACZKOWSKI PRESIDENT & CEO 298903 0 146500 0 0 0 33500 0 17006 0 495909 0 0 0 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEGY 174556 0 155000 0 0 0 17500 0 6633 0 353689 0 0 0 VINCE PELLEGRINO SVP, TOURNAMENTS 167904 0 50000 0 0 0 17500 0 16309 0 251713 0 0 0 PART I, LINE 4A WAYNE JANIK - FORMER CHIEF FINANCIAL OFFICER: WAYNE RECEIVED $30,301 OF SEVERANCE PAYMENTS FROM THE ORGANIZATION DURING 2013. 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 74 701207 NYSE 0 0 0 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. 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 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 WESTERN GOLF ASSOCIATION C 427428 CASH PROVIDED WESTERN GOLF ASSOCIATION O 1260956 CASH PROVIDED WESTERN GOLF ASSOCIATION P 336203 CASH PROVIDED WESTERN GOLF ASSOCIATION E 1029405 CASH VALUE OF TRANSACTIONS