Skip to content
Nonprofiteer
← WESTERN GOLF ASSOCIATION

Form 990 for tax year 2022

Filed by WESTERN GOLF ASSOCIATION.

Totals

Total revenue
$20,326,838
Total expenses
$22,303,018
Contributions and grants received
$15,440
Grants paid
$4,000,000
Program service revenue
$18,950,793
Investment income
$0
Other revenue
$1,360,605
Total assets, end of year
$9,476,828
Total liabilities, end of year
$4,975,647
Net assets or fund balances, end of year
$4,501,181
Program services expenses (Part IX)
$22,130,998
Management and general expenses
$172,020
Fundraising expenses
$0
Program service expenses (Part III)
$22,130,998

Program services were 99.2% 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.

  • 1b · Membership dues

    $15,440

  • 2a · Program service revenue: BMW CHAMPIONSHIP TOURNAMENT

    total $17,919,138 · related or exempt $17,919,138

  • 2b · Program service revenue: EVANS SCHOLARS INVITATIONAL

    total $700,854 · related or exempt $700,854

  • 2c · Program service revenue: AMATEUR TOURNAMENT

    total $177,175 · related or exempt $177,175

  • 2d · Program service revenue: WOMEN'S WESTERN AMATEUR AND JUNIO

    total $84,726 · related or exempt $84,726

  • 2e · Program service revenue: JUNIOR TOURNAMENT

    total $68,900 · related or exempt $68,900

  • 10a · Gross sales of inventory

    $3,710,569

  • 10b · Cost of goods sold

    $2,349,964

  • 10c · Net income from sales of inventory

    total $1,360,605 · related or exempt $1,360,605

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,000,000 · program services $4,000,000

  • 5 · Compensation of officers, directors and key employees

    total $711,329 · program services $711,329

  • 7 · Other salaries and wages

    total $1,805,590 · program services $1,805,590

  • 8 · Pension plan contributions

    total $238,358 · program services $238,358

  • 10 · Payroll taxes

    total $178,160 · program services $178,160

  • 11g · Fees: other

    total $4,265 · management and general $4,265

  • 12 · Advertising and promotion

    total $979,448 · program services $979,448

  • 17 · Travel

    total $818,469 · program services $818,469

  • 23 · Insurance

    total $107,037 · program services $107,037

  • 24a · Other expenses: TOURNAMENT EXPENSES

    total $6,801,500 · program services $6,801,500

  • 24b · Other expenses: HOSPITALITY

    total $3,679,540 · program services $3,679,540

  • 24c · Other expenses: COURSE RENTAL

    total $2,201,664 · program services $2,201,664

  • 24d · Other expenses: VOLUNTEERS

    total $609,903 · program services $609,903

  • 24e · All other expenses

    total $167,755 · management and general $167,755

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $9,783,472 · end of year $7,366,064

  • 4 · Accounts receivable

    beginning of year $561,388 · end of year $1,106,640

  • 9 · Prepaid expenses and deferred charges

    beginning of year $899,862 · end of year $844,049

  • 10a · Land, buildings and equipment: cost or other basis

    $212,190

  • 10b · Land, buildings and equipment: accumulated depreciation

    $52,115

  • 10c · Land, buildings and equipment, net

    beginning of year $160,075 · end of year $160,075

  • 17 · Accounts payable and accrued expenses

    beginning of year $251,727 · end of year $210,397

  • 19 · Deferred revenue

    beginning of year $4,524,352 · end of year $4,719,261

  • 25 · Other liabilities

    beginning of year $151,357 · end of year $45,989

  • 27 · Net assets without donor restrictions

    beginning of year $6,477,361 · end of year $4,501,181

Mission and programs · 2022

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.

  • THE 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.

    Expenses $22,130,998 · Grants $4,000,000 · Revenue $20,311,398

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JOSEPH M DESCH

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • STEVEN J COLNITIS

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • SUSAN BUCHANAN

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL D BRUNI

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • KYLE J CASH

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • CATHY CHANDLER

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • DEREK DOUGLAS

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • MARY C DUNNE

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • KELLY EPSTEIN

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL D GEORGE

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • TODD GERVASINI

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • DAN D HARMON

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • JAY JAVORS

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • LEA JESSE

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • J ANDREW LANGAN

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • JOSH W LESNIK

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • THOMAS L MALLMAN

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • PATRICK F MCCORMACK

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • GERALD T NOCE

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • GINA LAVORATA-O'HEHIR

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • JAMES SEAN O'REILLY

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL OROURKE

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • FRANK E PASQUESI

    GENERAL COUNSEL

    Total calculated
    $0
    Hours/week
    1

  • MARY L PETROVICH

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • JOHN M PRATT

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • BRUCE C RICHARDS

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • VINCE SAUL

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM J SULLIVAN JR

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • ROBERT M THIES

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • B GREGORY TRAPANI

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • JAMES A TRENDA

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • JIM TUNNEY

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • CHARLES MORAN WADDELL

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • SCOTT A WILSON

    GOVERNOR

    Total calculated
    $0
    Hours/week
    1

  • JOHN M KACZKOWSKI

    PRESIDENT & CEO

    Total calculated
    $986,967
    From this org
    $92,286
    From related orgs
    $830,571
    Other
    $64,110
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $62,082 + $558,735 related
    Bonus
    $30,204 + $271,836 related
    Other
    $0
    Deferred
    $4,050 + $36,450 related
    Nontaxable benefits
    $2,361 + $21,249 related
    Filer's total
    $98,697 + $888,270 related

  • STEVE BRUEGGEMAN

    CHIEF FINANCIAL OFFICER

    Total calculated
    $378,035
    From this org
    $56,205
    From related orgs
    $264,966
    Other
    $56,864
    Hours/week
    7 + 33 related

    Schedule J breakdown matched by us

    Base
    $46,351 + $218,513 related
    Bonus
    $9,854 + $46,453 related
    Other
    $0
    Deferred
    $7,088 + $33,413 related
    Nontaxable benefits
    $2,864 + $13,499 related
    Filer's total
    $66,157 + $311,878 related

  • VINCE PELLEGRINO

    SVP, TOURNAMENTS

    Total calculated
    $546,476
    From this org
    $492,716
    From related orgs
    $0
    Other
    $53,760
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $292,716
    Bonus
    $200,000
    Other
    $0
    Deferred
    $30,015
    Nontaxable benefits
    $23,745
    Filer's total
    $546,476

  • MATT MINELLA

    VP, SALES & CORP PARTNERSHIPS

    Total calculated
    $257,674
    From this org
    $220,269
    From related orgs
    $0
    Other
    $37,405
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,106
    Bonus
    $86,163
    Other
    $0
    Deferred
    $13,869
    Nontaxable benefits
    $23,536
    Filer's total
    $257,674

  • PATRICK TIMSON

    VP, TOURNAMENT OPERATIONS

    Total calculated
    $240,325
    From this org
    $203,717
    From related orgs
    $0
    Other
    $36,608
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,717
    Bonus
    $75,000
    Other
    $0
    Deferred
    $13,455
    Nontaxable benefits
    $23,153
    Filer's total
    $240,325

  • AMY FULLER

    VP, COMMUNICATIONS

    Total calculated
    $258,676
    From this org
    $42,993
    From related orgs
    $171,973
    Other
    $43,710
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $35,993 + $143,973 related
    Bonus
    $7,000 + $28,000 related
    Other
    $0
    Deferred
    $3,800 + $15,200 related
    Nontaxable benefits
    $4,942 + $19,768 related
    Filer's total
    $51,735 + $206,941 related

  • CHRISTINA LEONHARD

    DIRECTOR, TICKET SALES & MKTG

    Total calculated
    $156,828
    From this org
    $139,476
    From related orgs
    $0
    Other
    $17,352
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $94,476
    Bonus
    $45,000
    Other
    $0
    Deferred
    $9,594
    Nontaxable benefits
    $7,758
    Filer's total
    $156,828

  • MICHAEL VAUGHAN

    DIRECTOR, SALES

    Total calculated
    $155,180
    From this org
    $124,417
    From related orgs
    $0
    Other
    $30,763
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $74,417
    Bonus
    $50,000
    Other
    $0
    Deferred
    $8,500
    Nontaxable benefits
    $22,263
    Filer's total
    $155,180

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

None.

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

  • EVANS SCHOLARS FOUNDATION

    $4,000,000

    SPONSOR AND ADMINISTER THE EVANS SCHOLARS FOUNDATION WHICH PROMOTES ACADEMIC AND GOLF EXCELLENCE

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.

  • EVANS SCHOLARS FOUNDATION

    501(C)(3) · SCHOLARSHIPS AND OTHER EDUCATIONAL OPPORTUNITIES FOR CADDIES · IL · controlled entity

    Directly controlled by WESTERN GOLF ASSOCIATION

  • ESF II INC

    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
2022
Filed
25 August 2023
IRS schema version
2022v5.0
Source object
202322409349301032

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.