On an all par 5, 18 hole course - par = 90
-14 has to be considered relative to the par for the round. But, becuase par 3 courses and par 5 courses don't have par that falls with the normal 70, 71, 71 range WGT doesn't use par 3 or par 5 round scores to calculate your scoring average.
Par of 90 - 14 = a score of 76. Par of 72 -14 = a score of 58
Par of 72 - 4 = a score of 68.
Par of 71 - 4 = a score of 67
Par of 70 - 4 = a score of 66
Par of 36 (9 holes) - 4 = a score of 32. The way WGT handles 9 hole scores is your score x2, so a score of 32 for 9 holes = 64 to calculate your score average.
If your score average is less than 76 your score average will go up or stay the same if your score average is 'saturated' with the number of rounds your tier require to progress to the next higher tier.
FWIW - The Master tournament was the 1st to show players scores on the leader boards as over or under par instead of total stokes. The idea was from Clifford Roberts, the chairman at Augusta National from 1936 to 1976.