Form 990 for tax year 2024
Filed by ESF II INC.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2024 , filed 30 October 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Both are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $9,421,993
- Total expenses
- $552,657
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $9,421,993
- Other revenue
- $0
- Total assets, end of year
- $228,970,039
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $228,970,039
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $552,657
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
3 · Investment income
total $8,442,325 · excluded $8,442,325
-
7a · Gross sales of assets other than inventory
securities $36,583,976
-
7b · Less cost or other basis and sales expenses
securities $35,604,308
-
7c · Gain or loss
securities $979,668
-
7d · Net gain or loss
total $979,668 · excluded $979,668
Functional expenses
Part IX, the statement of functional expenses.
-
11f · Fees: investment management
total $552,657 · management and general $552,657
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,000 · end of year $2,000
-
2 · Savings and temporary cash investments
beginning of year $156,380 · end of year $163,501
-
11 · Investments: publicly traded securities
beginning of year $139,901,172 · end of year $191,870,099
-
12 · Investments: other securities
beginning of year $31,409,027 · end of year $36,934,439
-
27 · Net assets without donor restrictions
beginning of year $169,768,579 · end of year $227,270,039
-
28 · Net assets with donor restrictions
beginning of year $1,700,000 · end of year $1,700,000
Mission and programs · 2024
Mission
ESF II, INC. IS A NONPROFIT CORPORATION ESTABLISHED TO HOLD THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST.
-
THE ORGANIZATION HOLDS THE EXCESS CASH AND INVESTMENTS OF EVANS SCHOLARS FOUNDATION TRUST (36-2518129).
As filed on the 2024 return.
Listed in Part VII
-
Joseph M DeschJOSEPH M DESCH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Robert M AlsteenROBERT M ALSTEEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Kevin BuggyKEVIN BUGGY
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
James T BunchJAMES T BUNCH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Steve ColnitisSTEVE COLNITIS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 2 related
-
Joseph M FerraroJOSEPH M FERRARO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John N FixJOHN N FIX
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Edward R JamesEDWARD R JAMES
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Jason W KinanderJASON W KINANDER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
R E 'Buffy' MayersteinR E 'BUFFY' MAYERSTEIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Michael L McDermottMICHAEL L MCDERMOTT
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Francis W MorleyFRANCIS W MORLEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Dennis M O'KeefeDENNIS M O'KEEFE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Richard E PetersonRICHARD E PETERSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Frank S Polizzi SrFRANK S POLIZZI SR
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Ede RiceEDE RICE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
David M RobinsonDAVID M ROBINSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Geoff SolichGEOFF SOLICH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John M KaczkowskiJOHN M KACZKOWSKI
PRESIDENT & CEO
- Total calculated
- $1,183,017
- From this org
- $0
- From related orgs
- $1,112,968
- Other
- $70,049
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $827,506 related
- Bonus
- $0 + $285,462 related
- Other
- $0
- Deferred
- $0 + $46,000 related
- Nontaxable benefits
- $0 + $24,049 related
- Filer's total
- $0 + $1,183,017 related
-
Steve BrueggemanSTEVE BRUEGGEMAN
CHIEF FINANCIAL OFFICER
- Total calculated
- $426,081
- From this org
- $0
- From related orgs
- $363,100
- Other
- $62,981
- Hours/week
- 1 + 39 related
Schedule J breakdown matched by us
- Base
- $0 + $329,271 related
- Bonus
- $0 + $33,829 related
- Other
- $0
- Deferred
- $0 + $46,000 related
- Nontaxable benefits
- $0 + $16,981 related
- Filer's total
- $0 + $426,081 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- 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 WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(4) · TO PROMOTE AND SUPERVISE MATTERS PERTAINING TO OR FOR THE BENEFIT OF CADDIES · IL
-
501(C)(3) · SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES · IL · controlled entity
Directly controlled by WESTERN GOLF ASSOCIATION
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 23 June 2025
- IRS schema version
- 2024v5.2
- Source object
- 202521779349301512
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