Civic Intelligence

Western Golf Association

EIN 36-6002857 • 501(c)4 • Glenview, IL

Profile

Western golf association was formed to promote and supervise any and all matters and activities pertaining to or for the benefit of caddies who have received the evans scholarship, to conduct golf tournaments for the benefit of the evans scholars foundation, and to generally promote the game of golf.

2501 Patriot BoulevardGlenview, IL 60026-8022

www.wgaesf.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.41x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.16x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Net Margin

55th percentile

8.7%

Higher net margin than 55% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

72nd percentile

34%

Faster revenue growth than 72% of similar nonprofits.

501(c)4 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$14,126,584

Down $1,237,602 (-8.1%) from 2023

Liabilities

Down

$5,817,818

Down $4,401,831 (-43%) from 2023

Net Assets

Up

$8,308,766

Up $3,164,229 (+62%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin55th percentile

Revenue

Up

$36,457,576

Up $15,080,440 (+71%) from 2023

Expenses

Up

$33,293,347

Up $12,559,567 (+61%) from 2023

Net Income

Up

$3,164,229

Up $2,520,873 (+392%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $1,169,831Liabilities 2010: $1,120,443Net Assets 2010: $49,3882010Assets 2011: $3,353,802Liabilities 2011: $3,307,396Net Assets 2011: $46,4062011Assets 2012: $2,326,854Liabilities 2012: $2,282,656Net Assets 2012: $44,1982012Assets 2013: $4,541,345Liabilities 2013: $4,497,147Net Assets 2013: $44,1982013Assets 2014: $3,280,836Liabilities 2014: $3,248,081Net Assets 2014: $32,7552014Assets 2015: $4,928,677Liabilities 2015: $5,318,879Net Assets 2015: -$390,2022015Assets 2016: $5,827,852Liabilities 2016: $4,997,457Net Assets 2016: $830,3952016Assets 2017: $5,233,700Liabilities 2017: $3,879,627Net Assets 2017: $1,354,0732017Assets 2018: $7,961,909Liabilities 2018: $4,740,133Net Assets 2018: $3,221,7762018Assets 2019: $9,175,584Liabilities 2019: $3,310,618Net Assets 2019: $5,864,9662019Assets 2020: $9,468,947Liabilities 2020: $4,402,224Net Assets 2020: $5,066,7232020Assets 2021: $11,404,797Liabilities 2021: $4,927,436Net Assets 2021: $6,477,3612021Assets 2022: $9,476,828Liabilities 2022: $4,975,647Net Assets 2022: $4,501,1812022Assets 2023: $15,364,186Liabilities 2023: $10,219,649Net Assets 2023: $5,144,5372023Assets 2024: $14,126,584Liabilities 2024: $5,817,818Net Assets 2024: $8,308,7662024

Highlighted filing

2024

Assets$14,126,584
Liabilities$5,817,818
Net Assets$8,308,766
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $12,096,7442010Expenses 2011: $13,135,3582011Expenses 2012: $16,791,7602012Revenue 2013: $18,783,977Expenses 2013: $18,356,548Net Income 2013: $427,4292013Revenue 2014: $23,168,535Expenses 2014: $23,179,978Net Income 2014: -$11,4432014Revenue 2015: $20,079,032Expenses 2015: $20,501,989Net Income 2015: -$422,9572015Revenue 2016: $21,013,330Expenses 2016: $19,792,733Net Income 2016: $1,220,5972016Revenue 2017: $19,644,768Expenses 2017: $19,121,090Net Income 2017: $523,6782017Revenue 2018: $24,787,806Expenses 2018: $22,920,103Net Income 2018: $1,867,7032018Revenue 2019: $24,977,612Expenses 2019: $22,334,422Net Income 2019: $2,643,1902019Revenue 2020: $4,281,683Expenses 2020: $5,079,926Net Income 2020: -$798,2432020Revenue 2021: $19,646,849Expenses 2021: $18,236,211Net Income 2021: $1,410,6382021Revenue 2022: $20,326,838Expenses 2022: $22,303,018Net Income 2022: -$1,976,1802022Revenue 2023: $21,377,136Expenses 2023: $20,733,780Net Income 2023: $643,3562023Revenue 2024: $36,457,576Expenses 2024: $33,293,347Net Income 2024: $3,164,2292024

Highlighted filing

2024

Revenue$36,457,576
Expenses$33,293,347
Net Income$3,164,229
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,126,584
Liabilities
$5,817,818
Net assets
$8,308,766
Revenue
$36,457,576
Expenses
$33,293,347
Net income
$3,164,229
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.1$5.82$8.31$36.5$33.3$3.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$10.2$5.14$21.4$20.7$0.64
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$4.98$4.50$20.3$22.3$1.98
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$4.93$6.48$19.6$18.2$1.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.47$4.40$5.07$4.28$5.08$0.80
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.18$3.31$5.86$25.0$22.3$2.64
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.96$4.74$3.22$24.8$22.9$1.87
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.23$3.88$1.35$19.6$19.1$0.52
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.83$5.00$0.83$21.0$19.8$1.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$5.32$0.39$20.1$20.5$0.42
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$3.25$0.03$23.2$23.2$0.01
2013Detailed filing. Detailed filing data is available for this year.$4.54$4.50$0.04$18.8$18.4$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$2.28$0.04$16.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$3.31$0.05$13.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$1.12$0.05$12.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.2
Gross Receipts
$40,117,658
Mission and Program Overview

Mission

Western golf association was formed to promote and supervise any and all matters and activities pertaining to or for the benefit of caddies who have received the evans scholarship, to conduct golf tournaments for the benefit of the evans scholars foundation, and to generally promote the game of golf.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$12,853,323$12,653,217▼ $200,106
Prepaid Expenses and Deferred Charges$1,357,973$1,268,040▼ $89,933
Land, Buildings, and Equipment, Net$160,075$160,075→ $0
Accounts Receivable$992,815$45,252▼ $947,563
Total Assets$15,364,186$14,126,584▼ $1,237,602
Liabilities
Deferred Revenue$9,685,481$5,522,460▼ $4,163,021
Other Liabilities$299,300$172,968▼ $126,332
Accounts Payable and Accrued Expenses$234,868$122,390▼ $112,478
Total Liabilities$10,219,649$5,817,818▼ $4,401,831
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,144,537$8,308,766▲ $3,164,229
Total Net Assets Fund Balance$5,144,537$8,308,766▲ $3,164,229
Total Liabilities and Net Assets / Fund Balance$15,364,186$14,126,584▼ $1,237,602

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$160,075$52,115$212,190
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vince PellegrinoSVP, TournamentsFT$491,454$209,461$700,915
Patrick TimsonVP, Tournament OperationsFT$248,256$49,618$297,874
Matt MinellaVP, Sales & Corp PartnershipsFT$236,456$49,053$285,509
Collin WhitmoreManager, SalesFT$59,424$147,013$206,437
Michael VaughanSr. Director, SalesFT$163,759$41,285$205,044
John M KaczkowskiPresident & CEO-$82,751$35,551$118,302
Steve BrueggemanChief Financial OfficerPT$57,622$16,942$74,564
Amy FullerVP, CommunicationsPT$52,551$10,320$62,871

Board Members and Trustees

NameTitle
Steven J ColnitisChair
J Andrew LanganVice Chair
Frank E PasquesiGeneral Counsel
B Gregory TrapaniGovernor
Brian D SpechtGovernor
Cathy ChandlerGovernor
Charles Moran WaddellGovernor
Dan D HarmonGovernor
Derek DouglasGovernor
Douglas MabieGovernor
GINA LAVORATA-O'HEHIRGovernor
Jay JavorsGovernor
Jerry NoceGovernor
Joe MurrayGovernor
John M PrattGovernor
John O HallbergGovernor
Kelly EpsteinGovernor
Kyle J CashGovernor
Lea JesseGovernor
Linda WalkerGovernor
Mark BondGovernor
Mary L PetrovichGovernor
Michael D BruniGovernor
Michael D GeorgeGovernor
Patrick F MccormackGovernor
Peter Craig RussellGovernor
Phillip MahereGovernor
RYAN O'HAREGovernor
Richard M RessnerGovernor
Robert M ThiesGovernor
Susan BuchananGovernor
Todd GervasiniGovernor
William J Sullivan JrGovernor
Josh W LesnikSecretary
MICHAEL O'ROURKETreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ancgovision LLCAudio/visual Provider8291 GATEWAY DRIVE, Argyle, TX 76226$300,088
Nicklaus Family Office LLCCelebrity Appearance1295 US HIGHWAY ONE, North Palm Beach, FL 33408$150,000
Omaha Productions LLCPr/marketing11601 WILSHIRE BLVD, Los Angeles, CA 90025$150,000
Revenue and Support

Revenue Composition

Contributions and Grants
$15,250
Program Service Revenue
$34,037,650
Investment Income
$0
Other Revenue
$2,404,676
Change in Net Assets
$3,164,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,167,073
Salaries, Compensation, and Employee Benefits$4,126,274
Grants and Similar Amounts Paid$4,000,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,000,000--$4,000,000
Advertising$2,957,748--$2,957,748
Other Salaries and Wages$2,637,860--$2,637,860
Travel$1,629,096--$1,629,096
Current Officers, Directors, Trustees, and Key Employees$893,783--$893,783
Other Expenses$802,662--$802,662
Pension Plan Contributions$336,959--$336,959
Other Employee Benefits$257,672--$257,672
Insurance$131,274--$131,274
All Other Expenses-$109,474-$109,474
Total Functional Expenses$33,183,873$109,474$0$33,293,347
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Evans Scholars FoundationGlenview, IL501(c)(3)Sponsor and Administer the Evans Scholars Foundation Which Promotes Academic and Golf Excellence$4,000,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Evans Scholars Foundation Trust (36-2518129)$172,968
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

“The executive committee consists of the chair, vice chair, president, secretary and treasurer and has the full power to conduct, manage and direct the property, business and affairs of the association, and otherwise exercise all powers of the association in any situation where it would be otherwise impractical to call a meeting of the full board of governors. Any action taken by the executive committee shall be promptly reported to the board of governors.”

Form 990, Part VI, Section A, Line 6

“The association has two classes of members: golf course members and director members. Director members are elected to membership by a favorable vote by the board of governors. Director members who are not also members of the board of governors are not allowed to vote on matters before the association, provided, however, that by board resolution properly adopted, may grant any class of members the right to vote on a particular matter.”

Form 990, Part VI, Section A, Line 7A

“The officers of the association are elected from the slate of candidates chosen by the nominating committee. All officers shall be officer members. The board of governors are the officers, the chairpersons of the statutory and advisory committees, all individuals that were president of the association on or before january 1, 2007 (past presidents), all past chairpersons of the association, the president of the evans scholars alumni association, and regional representatives.”

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 treasurer, the audit committee, and the board of governors prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Compliance is done by governors signing a conflict of interest statement annually. The conflict of interest policy applies to all governors. 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.”

Filing and Contact Details

Filer

Filer Name
Western Golf Association
EIN
36-6002857
Phone
8477244600
Address
2501 PATRIOT BOULEVARD, GLENVIEW, IL 60026-8022

Signing Officer

Name
John M Kaczkowski
Title
President & CEO
Phone
8477244600
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John M Kaczkowski
Formed
1899
Legal Domicile
Il
Voting Board Members
36
Independent Board Members
35
Employees
0
Volunteers
3,322

Preparer

Firm
Cliftonlarsonallen Llp
Address
2021 SPRING ROAD SUITE 200, OAK BROOK, IL 60523
Preparer
Alex E Warner CPA
Phone
6305738600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“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 wga for 2021, 2022, and 2023 are subject to examination by the internal revenue service (irs) and state taxing authorities, generally for three years after they were filed. Wga has determined that it is not necessary to record a liability for uncertain tax positions as of december 31, 2024.”

Raw XML AppendixShowing 400 of 855 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0WESTERN GOLF ASSOCIATION WAS FORMED TO PROMOTE AND SUPERVISE ANY AND ALL MATTERS AND ACTIVITIES PERTAINING TO OR FOR THE BENEFIT OF CADDIES WHO HAVE RECEIVED THE EVANS SCHOLARSHIP, TO CONDUCT GOLF TOURNAMENTS FOR THE BENEFIT OF THE EVANS SCHOLARS FOUNDATION, AND TO GENERALLY PROMOTE THE GAME OF GOLF.
IRS990/AdvertisingGrp/ProgramServicesAmt02957748
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IRS990/BooksInCareOfDetail/USAddress/CityNm0GLENVIEW
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE WESTERN GOLF ASSOCIATION SPONSORS AND ADMINISTERS THE EVANS SCHOLARS FOUNDATION WHICH PROMOTES ACADEMIC AND GOLF EXCELLENCE. FUNDS DONATED TO EVANS SCHOLARS FOUNDATION ARE DERIVED MAINLY FROM THE BMW CHAMPIONSHIP AND OTHER GOLF TOURNAMENTS.
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IRS990/Form990PartVIISectionAGrp/PersonNm3MARY L PETROVICH
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL D BRUNI
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL D GEORGE
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHAEL O'ROURKE
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IRS990/Form990PartVIISectionAGrp/PersonNm9RICHARD M RESSNER
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IRS990/Form990PartVIISectionAGrp/PersonNm11RYAN O'HARE
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IRS990/Form990PartVIISectionAGrp/PersonNm41COLLIN WHITMORE
IRS990/Form990PartVIISectionAGrp/PersonNm42AMY FULLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt19GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt23GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt27GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt32GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36SVP, TOURNAMENTS
IRS990/Form990PartVIISectionAGrp/TitleTxt37CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt38VP, TOURNAMENT OPERATIONS

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