2026-06-26T10:22:24-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2025-01-01 384005773 ESF II INC ESFI 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2026-06-24 1 ALEX E WARNER CPA P01351082 6305738600 2026-06-24 2025 2025-03-06 01:10:19Z JOHN M KACZKOWSKI 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 81879700 0 X WWW.WGAESF.ORG X 2016 IL ESF II, INC. IS A NONPROFIT CORPORATION ESTABLISHED TO HOLD THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION. 17 17 0 17 0 0 0 0 0 0 9421993 12648538 0 0 9421993 12648538 0 0 0 0 0 0 0 0 0 552657 663642 552657 663642 8869336 11984896 228970039 294620020 0 0 228970039 294620020 ESF II, INC. IS A NONPROFIT CORPORATION ESTABLISHED TO HOLD THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION. 0 0 THE ORGANIZATION HOLDS THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION (36-2518129). 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X X X STEVE BRUEGGEMAN 8477244600 2501 PATRIOT BOULEVARD GLENVIEW IL 600268022 JOSEPH M DESCH CHAIRMAN 1.00 1.00 X X 0 0 0 ROBERT M ALSTEEN TRUSTEE 1.00 1.00 X 0 0 0 KEVIN BUGGY TRUSTEE 1.00 1.00 X 0 0 0 JAMES T BUNCH TRUSTEE 1.00 1.00 X 0 0 0 STEVE COLNITIS TRUSTEE 1.00 2.00 X 0 0 0 JOSEPH M FERRARO TRUSTEE 1.00 1.00 X 0 0 0 JOHN N FIX TRUSTEE 1.00 1.00 X 0 0 0 EDWARD R JAMES TRUSTEE 1.00 1.00 X 0 0 0 JASON W KINANDER TRUSTEE 1.00 1.00 X 0 0 0 R E 'BUFFY' MAYERSTEIN TRUSTEE 1.00 1.00 X 0 0 0 FRANCIS W MORLEY TRUSTEE 1.00 1.00 X 0 0 0 DENNIS M O'KEEFE TRUSTEE 1.00 1.00 X 0 0 0 RICHARD E PETERSON TRUSTEE 1.00 1.00 X 0 0 0 FRANK S POLIZZI SR TRUSTEE 1.00 1.00 X 0 0 0 EDE RICE TRUSTEE 1.00 1.00 X 0 0 0 DAVID M ROBINSON TRUSTEE 1.00 1.00 X 0 0 0 GEOFF SOLICH TRUSTEE 1.00 1.00 X 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 1.00 39.00 X 0 1116136 71642 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 396925 63206 0 1513061 134848 0 0 1 0 MARQUETTE ASSOCIATES 180 NORTH LASALLE STREET SUITE 350 CHICAGO IL 60601 INVESTMENT MANAGEMENT 663642 1 12125150 12125150 69754550 69231162 523388 523388 523388 12648538 0 0 12648538 663642 663642 663642 0 663642 0 2000 2000 163501 100133 191870099 243921145 36934439 50596742 228970039 294620020 0 0 X 227270039 292520020 1700000 2100000 228970039 294620020 228970039 294620020 X 11984896 25907481 27757604 X 0 1 X 1 0 X X 1 EVANS SCHOLARS FOUNDATION 362518129 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART I, LINE 12G ESF II, INC. HOLDS THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION 36-2518129. DURING 2025, EXCESS FUNDS WERE TRANSFERRED FROM EVANS SCHOLARS FOUNDATION TRUST TO ESF II, INC. FOR INVESTMENT. THE AMOUNT OF MONETARY SUPPORT IN COLUMN (V) IS $0 AS THERE WAS A NET TRANSFER INTO ESF II, INC. 197147374 31358427 38106221 10919297 255692725 161080017 25387000 18172251 7491894 197147374 134268515 16587793 13146652 2922943 161080017 146245160 7625898 -16941675 2660868 134268515 121314829 12303241 14471896 1844806 146245160 0.99000 0.01000 0 0 0 PARTNERS GROUP PRIVATE EQUITY II (TEI) - CLASS A, LLC 10155385 F PRIME PROPERTY FUND, LLC 6241500 F INFRASTRUCTURE INVESTMENTS FUND 5551382 F TA REALTY CORE PROPERTY FUND, L.P. 4226146 F AG TWIN BROOK CAPITAL INCOME FUND 10182143 F CDL OFFSHORE FUND (LEVERED) FEEDER, L.P. 2566892 F IFM GLOBAL INFRASTRUCTURE (OFFSHORE), L.P. CLASS A 5726358 F AMG PANTHEON FUND 5946936 F 50596742 X 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 LIABILITY FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS INVESTMENTS 18448635 0 0 0 0 0 0 18448635 0 18448635 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 0 886886 0 229250 0 0 0 46500 0 25142 0 1187778 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 0 378654 0 18271 0 0 0 46500 0 16706 0 460131 0 0 PART I, LINE 3 THE 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 COMMITTEE FORM 990, PART VI, SECTION A, LINE 2 ALL OFFICERS AND DIRECTORS ARE ALSO OFFICERS AND DIRECTORS OF EVANS SCHOLARS FOUNDATION (36-2518129). FORM 990, PART VI, SECTION B, LINE 11B A 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 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 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 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 (36-2518129) 27,757,604. 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 362518129 SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES IL 501(C)(3) LINE 7 WESTERN GOLF ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1