2018-10-17T12:41:33-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 1301 W 22ND ST STE 1100 OAK BROOK IL 60523 990 2017-01-01 362518129 EVANS SCHOLARS FOUNDATION EVAN 8477244600 ONE BRIAR ROAD GOLF IL 60029 JOHN M KACZKOWSKI PRESIDENT & CEO 8477244600 2018-10-17 1 ALEX E WARNER CPA MST P01351082 6305738600 2018-10-17 67.137.57.251 2018-10-17 09:43:29 CD P 2EEED599B99E77CDBDF45BEBFA9D7EF6A807E359 BD75E6C2243C9EFC7694E41B8F53DC519A4B1D84 2017 2018-06-14 16:35:46Z JOHN M KACZKOWSKI ONE BRIAR ROAD GOLF IL 60029 156570762 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 66 0 0 0 27471102 51473393 1525500 1848950 1938645 4501794 1723055 1654650 32658302 59478787 14415884 15333204 0 0 4925851 5322708 0 0 4559667 6098376 6973116 25440111 27629028 7218191 31849759 133284325 171981144 4137135 4552944 129147190 167428200 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. 0 0 20831133 15333204 1848950 THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES AND PROMOTES THE SOCIAL AND EDUCATIONAL WELFARE OF RECIPIENTS. IN 2017 THERE WERE APPROXIMATELY 965 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 3.30. THE GRADUATION RATE IS 95%. THERE HAVE BEEN OVER 10,600 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. 20831133 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 1 124 0 1 66 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 DAVID M ROBINSON TRUSTEE 1.00 X 0 0 0 ROBERT M ALSTEEN TRUSTEE 1.00 X 0 0 0 JAMES T BUNCH TRUSTEE 1.00 X 0 0 0 DANIEL W COYNE TRUSTEE 1.00 X 0 0 0 COLLINS T FITZPATRICK TRUSTEE 1.00 X 0 0 0 JOHN N FIX TRUSTEE 1.00 X 0 0 0 THOMAS B HORWICH TRUSTEE 1.00 X 0 0 0 EDWARD R JAMES TRUSTEE 1.00 X 0 0 0 RONALD S KELLY TRUSTEE 1.00 X 0 0 0 JOHN R KRETZSCHMAR TRUSTEE 1.00 X 0 0 0 REBUFFY MAYERSTEIN TRUSTEE 1.00 X 0 0 0 MICHAEL L MCDERMOTT TRUSTEE 1.00 X 0 0 0 ROGER J MOHR TRUSTEE 1.00 X 0 0 0 RICHARD E PETERSON TRUSTEE 1.00 X 0 0 0 BRUCE K GOODMAN TRUSTEE 1.00 X 0 0 0 DENNIS M O'KEEFE CHAIRMAN 1.00 X 0 0 0 JEFFREY L BRYDEN TRUSTEE 1.00 X 0 0 0 JAMES M O'KEANE TRUSTEE 1.00 X 0 0 0 JOHN M KACZKOWSKI PRESIDENT & CEO 36.00 4.00 X 554723 61636 55559 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 33.00 7.00 X 186605 39583 48692 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEGY 40.00 X 418800 0 42750 JEFFREY HARRISON SVP, EDUCATION 40.00 X 245059 0 55959 1405187 101219 202960 4 0 1 0 INTEGRATED FACILITY SERVICES 1055 CASSENS INDUSTRIAL COURT FENTON MO 63026 GENERAL CONTRACTOR 454439 GRANGER CONSTRUCTION COMPANY PO BOX 22187 LANSING MI 48909 CONSTRUCTION 384237 PERFORMANCE AWARD CENTER INC PO BOX 961094 FT WORTH TX 761611094 PROMOTIONAL MARKETING 371251 PHILADELPHIA INSURANCE COMPANIES PO BOX 70251 PHILADELPHIA PA 171760251 INSURANCE PROVIDER 267072 CAMPBELL AND COMPANY ONE EAST WACKER DRIVE CHICAGO IL 60601 CONSULTANT 243814 16 51473393 8609275 51473393 PRO-AMATEUR TOURNAMENT 900099 1848950 1848950 1848950 1362516 1362516 60000 0 60000 60000 60000 98630446 95491168 3139278 3139278 3139278 3182272 1600807 1581465 1581465 MISCELLANEOUS 900099 13185 13185 13185 59478787 1848950 0 6156444 15333204 15333204 1594070 729619 213924 650527 3011540 660061 1087819 1263660 440116 132799 124396 182921 276982 83575 78287 115120 52688 52688 405948 81584 324364 1366868 666665 84714 615489 185084 185084 75068 75068 432860 120578 73533 238749 2096163 1979919 116244 65227 35737 29490 PRO-AMATEUR TOURNAMENT 477004 477004 ENDOWMENT EXPENSES 399217 399217 PAR CLUB PREMIUMS & BAG 370826 370826 CADDIE ACADEMY 264716 264716 781447 382993 214234 184220 27629028 20831133 2238228 4559667 5163155 4752109 5200992 16081444 5168685 6634181 2027384 2128061 65634530 22916668 40310171 42717862 71625339 99569386 2903697 98101 884902 0 133284325 171981144 2553897 2349894 1095534 1443113 487704 759937 4137135 4552944 X 118884368 149227883 8562822 16500317 1700000 1700000 129147190 167428200 133284325 171981144 31849759 6431251 0 X X 0 1 X 1 0 X 20473540 26835912 30667202 29151562 53054858 160183074 20473540 26835912 30667202 29151562 53054858 160183074 1956783 158226291 1320491 2443381 1275770 1217365 1422516 7679523 3973 5254 4990 4678 13183 32078 167894675 9917711 0.94240 0.94280 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME 1700000 1700000 1700000 1700000 1700000 1700000 1700000 1700000 1700000 1700000 0.00000 1.00000 0.00000 0 0 1849405 1849405 62779553 22129564 40649989 1005572 787104 218468 42717862 DEFERRED COMPENSATION 562159 DUE TO WGA 197778 759937 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 2014, 2015, AND 2016 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, 2017 AND 2016. BANDON DUNES 555000 555000 316692 GREEN COAT GALA 431900 431900 221037 2195372 2195372 1063078 3182272 3182272 1600807 1600807 1581465 1 TUITION 965 12914885 N/A N/A LODGING 965 2230366 FMV EVANS SCHOLARS MAINTAINED COLLEGE HOUSING SCHOLARS' AWARDS 965 17678 FMV PLAQUES, TROPHIES, PINS SCHOLARS' ACTIVITIES 965 170275 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 357623 39736 197100 21900 0 0 32400 3600 17603 1956 604726 67192 0 0 STEVE BRUEGGEMAN CHIEF FINANCIAL OFFICER 170105 36083 16500 3500 0 0 29700 6300 10471 2221 226776 48104 0 0 WILLIAM KINGORE SVP, DEVELOPMENT & STRATEGY 216100 0 202700 0 0 0 36000 0 6750 0 461550 0 0 0 JEFFREY HARRISON SVP, EDUCATION 214359 0 30700 0 0 0 36000 0 19959 0 301018 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 134 8609275 NYSE 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 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 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 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 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 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 WESTERN GOLF ASSOCIATION O 1623092 PAYROLL COSTS BILLED TO WGA WESTERN GOLF ASSOCIATION E 197779 CASH VALUE OF TRANSACTIONS