2023-05-15T16:30:15+00:00 2022-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2021-07-01 362182171 Wheaton College WHEA 6307525970 501 College Avenue Wheaton IL 60187 J Chadwick Rynbrandt VP for Finance & Operations 2023-05-15 true J Chadwick Rynbrandt 999009999 Mallory Fairless P01321579 3128997000 2021 2023-04-26 12:10:37Z Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 467754847 false 2691 X www.wheaton.edu X 1860 IL Wheaton College serves Jesus Christ and advances his Kingdom through excellence in liberal arts and graduate programs that educate the whole person to build the church and benefit society worldwide. 18 17 2915 82 -335613 0 42252702 51186494 114849588 127690288 122812635 51732979 861435 879289 280776360 231489050 40046303 46883190 0 78655343 75254780 0 3376913 44917259 47160878 163618905 169298848 117157455 62190202 1105725018 1009461058 178713717 195617538 927011301 813843520 X Wheaton College serves Jesus Christ and advances His kingdom through excellence in liberal arts and graduate programs that educate the whole person to build the church and benefit society worldwide. false false 101209967 46517894 101250182 EDUCATION AND INSTRUCTION - The College offers undergraduate degrees in 44 areas of major study including 6 in the Conservatory; 16 Master of Arts degrees and 3 Doctoral degrees. There are approximately 3,000 students enrolled at the College. 24707776 0 265463 STUDENT SERVICES - PROGRAMS ARE PROVIDED FOR THE ENRICHMENT OF THE STUDENTS TO ALLOW THEM TO EXPERIENCE LIFE AS A CHRISTIAN COMMUNITY. WHEATON COLLEGE ATHLETICS SPONSORS 21 SPORTS FOR MALE AND FEMALE STUDENT ATHLETES. 12333915 365296 21230256 AUXILIARY ENTERPRISES - THE COLLEGE PROVIDES ROOM AND BOARD FOR ITS STUDENTS. 3304246 0 5743067 ARTIST SERIES, THE COMMUNITY SCHOOL OF THE ARTS AND SUMMER SPORTS CAMPS. MINOR PROGRAMS, APPLICATION FEES, TUITION INSTALLMENT PLAN FEES, PARKING FINES, PARKING PERMITS AND LIBRARY FINES. THE COLLEGE SOLICITS A VARIETY OF CONTRIBUTIONS FOR ITS PROGRAMS INCLUDING DONOR-ADVISED FUNDS. DONOR-ADVISED FUND CONTRIBUTIONS RECEIVED ARE ACCOUNTED FOR AS OTHER INVESTMENTS. DONOR-ADVISED FUNDS ALLOW FOR THE DONOR TO RECOMMEND DISTRIBUTIONS TO COLLEGE PROGRAMS OR OTHER CHARITABLE ORGANIZATIONS. ALTHOUGH THE COLLEGE GENERALLY COMPLIES WITH THE DONOR'S RECOMMENDATION, THEY ARE SUBJECT TO APPROVAL BY THE COLLEGE'S CHARITY SELECTION COMMITTEE. THE COLLEGE'S POLICY IS TO DISTRIBUTE A MAXIMUM OF 75% - 90% OF DONOR-ADVISED FUND CONTRIBUTIONS TO UNRELATED THIRD PARTIES. 3304246 5743067 141555904 true true false false true true true false true true true false false true true false true true false true false false false false false false true true true false false false true true false true false true true false false false true true true false false true X 4741 0 true 2915 true true true true IS false false false false false false false true false false false false false false X 18 17 false false true false false false false true true false false true true true true true false true true false CA CO AK MI SC WA X Carlos Garcia 6307525970 501 College Avenue Wheaton IL 60187 Andrea D Scott Vice Chair/Trustee 2.0 0.0 X X 0 0 0 James Goetz Chair/Trustee 2.0 1.0 X X 0 0 0 Jeffrey Meyer Secretary May 2022/Trustee 2.0 0.0 X X 0 0 0 Kathryn H Vaselkiv Secretary Until May 2022/Trustee 2.0 0.0 X X 0 0 0 Philip G Ryken President/Trustee 40.0 2.0 X X 338341 0 203728 Barbara W Anderson Trustee 2.0 0.0 X 0 0 0 Charles Pollard Trustee 2.0 0.0 X 0 0 0 Dale Wong Trustee 2.0 0.0 X 0 0 0 Darrell Bock Trustee 2.0 1.0 X 0 0 0 David K Gieser Trustee 2.0 1.0 X 0 0 0 Emery Lindsay Trustee-until May 2022 2.0 1.0 X 0 0 0 Gregory Jao Trustee 2.0 0.0 X 0 0 0 Gregory Waybright Trustee -Reinstated May 2022 2.0 1.0 X 137217 0 7687 Irwyn Ince Trustee-Elected May 2022 2.0 0.0 X 0 0 0 John Augustine Trustee 2.0 0.0 X 0 0 0 Kurt Keilhacker Trustee 2.0 0.0 X 0 0 0 Lisa Beamer Trustee-Elected May 2022 2.0 0.0 X 0 0 0 Mary Schaller Trustee 2.0 0.0 X 0 0 0 Philip G Hubbard Trustee-Until May 2022 2.0 0.0 X 0 0 0 Steven Preston Trustee 2.0 0.0 X 0 0 0 J Chadwick Rynbrandt VP for Finance & Operations, Treasurer 40.0 1.0 X 257084 0 50281 Karen Lee Provost 40.0 0.0 X 212624 0 44621 Kirk D Farney VP for Advancement & Alumni Relations 40.0 0.0 X 220066 0 44548 Paul Chelsen Vice President - Student Development 40.0 0.0 X 162337 0 83192 Silvio Vazquez Chief Enrollment Management Officer 40.0 0.0 X 165165 0 46700 Kenneth Larson Investment Manager 40.0 0.0 X 171968 0 63505 Carlos Garcia Controller 40.0 0.0 X 139161 0 39391 EDWARD STETZER DEAN & EXEC DIR WCBGC 0.0 40.0 X 174471 0 49365 Jamie Aten Professor/Exec Director of HDI 40.0 0.0 X 168844 0 41461 Michael Wilder Dean of Music & Communications 40.0 0.0 X 142759 0 39006 Randy Norbeck Interim Director of Construction & Maintenance 40.0 0.0 X 147628 0 54601 2437665 0 768086 97 false true false BON APPETIT 421 CHASE STREET WHEATON IL 60187 FOOD SERVICE 5048616 POWER CONSTRUCTION 8750 W Bryn Mawr Ave Chicago IL 60631 CONSTRUCTION SERVICES 3714846 MA MORTENSON CO 25 NORTHWEST POINT BLVD SUITE 100 ELK GROVE VILLAGE IL 60007 CONSTRUCTION SERVICES 1335870 Mythics Inc 4525 Main Street Virginia Beach VA 23462 CONSULTING 865274 Graphic Art Studio 28W111 Commercial Avenue Barrington IL 60010 Graphic Design Company 735805 13 520672 5898817 44767005 4853284 51186494 Tuition & Fees 611600 100451502 100451502 Auxiliary Revenue 611600 21230256 21230256 Public Service Revenues 541800 1092647 1092647 Minor Program Revenues 611600 4650420 4650420 Student Insurance 900099 265463 265463 0 0 0 0 127690288 11650066 -354869 12004935 21891 21891 39462 0 39462 0 39462 39462 275783000 565710 235716287 549510 40066713 16200 40082913 40082913 Trust Company Fees 561000 817936 798680 19256 0 0 0 0 817936 231489050 128488968 -335613 52149201 1070725 1070725 45812465 45812465 0 0 0 0 2801396 770353 1711722 319321 345265 0 345265 0 55028421 45027565 8081445 1919411 2229782 1932479 205465 91838 11421800 9898900 1052473 470427 3428116 2971036 315887 141193 0 0 0 0 170277 170277 0 195282 0 195282 0 0 0 0 0 0 0 515947 0 515947 0 9328138 6976949 2326614 24575 1181810 320708 716425 144677 2495900 1824162 606902 64836 2358124 879204 1478920 0 0 0 0 5998881 5874279 88297 36305 1928274 1716615 78739 132920 0 0 0 0 315352 293246 22106 2264809 0 2264809 0 0 0 0 0 12687203 11236037 1451166 1522963 530589 992374 0 PRINTING AND PUBLICATIONS 575407 119268 454431 1708 TRAINING 505754 346279 138589 20886 Special Projects 643592 576093 67499 0 DUES & MEMBERSHIPS 454068 288906 156346 8816 4019097 3090046 929051 0 169298848 141555904 24366031 3376913 0 0 0 0 37492348 68491857 10243561 6051337 1819054 2107189 70003 53281 0 0 5749220 4954758 0 2975193 4589138 464516989 223161497 231888788 241355492 744425655 607153261 61171007 65963446 2190630 1156546 7699559 7584753 1105725018 1009461058 12791900 21773855 4196541 5601485 0 0 49500000 72000000 112225276 96242198 178713717 195617538 X 368979609 344944452 558031692 468899068 927011301 813843520 1105725018 1009461058 X 62190202 -176369290 0 0 -1110993 2122300 X false true X true true true X 35101633 40814476 26098804 42252702 51186495 195454110 0 0 35101633 40814476 26098804 42252702 51186495 195454110 14260324 181193786 9053607 11295072 12013308 8071247 11711419 52144653 0 0 0 0 0 0 1410312 1070794 735307 796386 817936 4830735 252429498 608374253 0.7178 0.7393 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - NET GAIN FROM SALE OF INVENTORY, COLUMN A - 737027.0, COLUMN B - 422687.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 1159714.0; DESCRIPTION - TRUST COMPANY FEES, COLUMN A - 673285.0, COLUMN B - 648107.0, COLUMN C - 735307.0, COLUMN D - 796386.0, COLUMN E - 817936.0, COLUMN F - 3671021.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34 0 641118 0 1070725 0 7907309 0 true true 535 709771 X X X X false 647433000 5320026 -99389816 23849063 153908 0 529360239 502044000 11367000 157876000 22466000 1388000 0 647433000 503365999 5549000 15689001 21288000 1272000 0 502044000 489131000 10973999 24264000 20207000 796000 0 503365999 446376000 7709000 57009000 18405000 3558000 0 489131000 0.2407 0.7593 0.0 false false 17906998 17906998 337005085 163178110 173826975 2505282 1152803 1352479 47880216 41570891 6309325 59219408 17259693 41959715 241355492 Partnership Investments 65963446 C 65963446 OBLIGATIONS UNDER ANNUITIES, SPLIT-INTRST AGREEMENTS, OTHER TRST BENEFICIARIES 81955496 INTEREST RATE SWAP AGREEMENT 2837395 ASSET RETIREMENT OBLIGATION 2827805 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 1609475 POST-RETIREMENT BENEFITS OBLIGATION 7012027 96242198 X 14030090 -176369290 2122300 -174246990 188277080 43211970 43211970 231489050 126086878 0 0 126086878 43211970 43211970 169298848 Schedule D, Part II CONSERVATION EASEMENTS Wheaton College owns 21 acres of land subject to a conservation easement held by Northwoods Land Trust, Inc. (an unrelated tax-exempt charitable organization). Northwoods Land Trust, Inc. acquired the conservation easement in 2005 from private landowners, subject to an agreement that permitted the use of the land as an outpost camping site by HoneyRock/Wheaton College. The subject property was subsequently contributed to Wheaton College by the private landowners in 2010. Schedule D, Part III, Line 4 Collections of art - description of collections WHEATON COLLEGE HAS PIECES OF ART AND ARTIFACTS, VARIOUS LITERARY COLLECTIONS, ORIGINAL MANUSCRIPTS, PRIVATE PAPERS, AND RARE BOOKS OF SEVERAL AUTHORS. WHEATON COLLEGE'S COLLECTION OF BOOKS AND EXHIBITS ARE DEDICATED TO THE MESSAGE AND HISTORY OF EVANGELISM IN AMERICA. THE BOOKS AND EXHIBITS PROVIDE RESOURCES FOR RESEARCH AND STUDY. THE MARION E. WADE CENTER PROMOTES CULTURAL ENGAGEMENT AND SPIRITUAL FORMATION BY OFFERING A COLLECTION OF RESOURCES AVAILABLE NOWHERE ELSE IN THE WORLD. WE EMPHASIZE THE ONGOING RELEVANCE OF SEVEN BRITISH CHRISTIAN AUTHORS WHO PROVIDE A DISTINCTIVE BLEND OF INTELLECT, IMAGINATION, AND FAITH: C.S. LEWIS, J.R.R. TOLKIEN, DOROTHY L. SAYERS, GEORGE MACDONALD, G.K. CHESTERTON, OWEN BARFIELD, AND CHARLES WILLIAMS. THE WADE CENTER IMPLEMENTS THESE GOALS BY: * ASSISTING SCHOLARS IN THEIR STUDY OF UNIQUE MATERIALS BY AND ABOUT THESE SEVEN AUTHORS IN ORDER TO GENERATE NEW UNDERSTANDINGS; * SHARING INSIGHTS WITH A BROADER AUDIENCE THROUGH OUR NUMEROUS PROGRAMS AND PUBLICATIONS; * SUPPORTING ARTISTIC WORKS INSPIRED BY OUR AUTHORS; * WELCOMING VISITORS TO OUR MUSEUM. THE WADE CENTER IS OPEN TO THE GENERAL PUBLIC AS WELL AS THE WHEATON COLLEGE COMMUNITY. THERE IS NO ADMISSION FEE. THE ARCHAEOLOGY MUSEUM CONTAINS MORE THAN 14,000 ARTIFACTS EXCAVATED BY JOSEPH P. FREE, WHO SERVED AS PROFESSOR OF ARCHAEOLOGY AT WHEATON COLLEGE FROM 1953-1964. THE EXCAVATION SITE WAS THE ANCIENT CITY OF DOTHAN LOCATED JUST TEN KILOMETERS FROM MODERN-DAY JENIN IN PALESTINE. THE MUSEUM IS OPEN TO THE PUBLIC AND IS LOCATED ON THE FIFTH FLOOR OF THE BILLY GRAHAM HALL. VISITS TO THE MUSEUM ARE BY APPOINTMENT. CONTACT THE OFFICE COORDINATOR FOR THE BIBLICAL AND THEOLOGICAL STUDIES DEPARTMENT AT 630-752-5054. THE WHEATON COLLEGE BILLY GRAHAM CENTER ARCHIVES ARE A MAJOR RESEARCH COLLECTION OF UNPUBLISHED MATERIALS RELATING TO NORTH AMERICAN, PROTESTANT, NON-DENOMINATIONAL EVANGELISM AND GLOBAL MISSIONS EFFORTS. THE WHEATON COLLEGE BILLY GRAHAM CENTER ARCHIVES ARE LOCATED ON THE THIRD FLOOR OF BILLY GRAHAM HALL IN ROOM 307 INSIDE THE SPECIAL COLLECTIONS COMMONS. Schedule D, Part V, Line 4 Intended uses of endowment funds The intended use of the Endowment Funds are for Student Scholarships and Student Loans and for Operations. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The College and the Wheaton College Billy Graham Center have received determination letters from the Internal Revenue Service indicating they are tax-exempt organizations described in Section 501(c)(3) of the Internal Revenue Code (the Code). Accordingly, they are generally exempt from income taxes pursuant to Section 501(a) of the Code, except for taxes pertaining to unrelated business income. The College believes it has taken no uncertain tax positions as of June 30, 2022 or 2021. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN THE VALUE OF ANNUITIES - -966386 CHANGE IN THE VALUE OF THE BOND SWAP - 2582993 POST RETIREMENT BENEFIT CHANGE - 1928306 DONOR ADVISED FUNDS OTHER - -1070725 DONOR ADVISED FUNDS TO WHEATON COLLEGE - -351888 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 43211970 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 43211970 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College's non-discrimination policy is stated on the College's website, required training for all students and employees, and all recruitment brochures and literature. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Wheaton College students receive federal financial assistance in accordance with Title IV of the Education Amendments of 1972. During the tax year ending 6/30/2022, the College received Higher Education Emergency Relief Funds (HEERF) under the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) 2021 and American Rescue Plan Act (ARPA) 2021 from the U.S. Department of Education, Office of Postsecondary Education as a result of the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Central America and the Caribbean 0 0 Investments 46726912 Central America and the Caribbean 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 114559 East Asia and the Pacific 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 2200 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 612946 Middle East and North Africa 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 411256 North America (Canada & Mexico only) 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 201453 South America 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 25500 South Asia 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 30595 Sub-Saharan Africa 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 1200 0 0 0 0 0 0 48126621 0 48126621 true false true false true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual true By the Hand Club for Kids PO Box 10043 Chicago IL 60610 203144284 501(c)(3) 13000 GENERAL SUPPORT Camp of the Woods PO Box 250 Speculator NY 12164 596001191 501(c)(3) 30000 $20k General Support/$10K Tapawingo CareNet 44180 Riverside Pkwy Ste 200 Landowne VA 20176 541382723 501(c)(3) 7500 Fatherhood Initiative Chicago Friends of Haiti 1440 W Taylor St Ste 129 Chicago IL 60607 821006453 501(c)(3) 10000 ministry support Christian Communications Inc 9600 Bellaire Blvd Ste 210 Houston TX 77036 363434855 501(c)(3) 22000 General Support College Church 332 E Seminary Wheaton IL 60187 362203929 501(c)(3) 15000 $13,500 unrestricted/$500 Pioneer Club/$1k ministry Covenant Church of Naples 6926 Trail Blvd Naples FL 34108 591098689 501(c)(3) 201000 $135k Missions/$50k Capital Campaign/$15k unrestricted/$1k El Shaddai Building Fund CRU PO Box 62822 Orlando FL 32862 956006173 501(c)(3) 15500 ministry support Deerfoot LodgeChristian Camps 6 Squirrel Trail Ct Hendersonville NC 28791 146017995 501(c)(3) 250000 Ministry Support El Shaddai Ministries International (ESMI) 2121 3rd Ave Ste 601 Miami FL 33129 311633120 501(c)(3) 83000 $38k Purchase & Shipment of Truck/$45k Other Judson University 1151 N State St Elgin IL 60123 362515868 501(c)(3) 10000 scholarships Life Forward 2415 Auburn Ave Cincinnati OH 45219 311113258 501(c)(3) 10000 General Support Living with Hope 2158 45th Street Highland IN 46322 815923025 501(c)(3) 10000 General Support McLean Presbyterian Church 1020 Hill Rd McClean VA 22101 540957095 501(c)(3) 35000 General Support Moody Bible Institute 820 N LaSalle Chicago IL 60610 362167792 501(c)(3) 70000 scholarships/grants MTW (Mission to the World) PO Box 744165 Atlanta GA 303744165 582325982 501(c)(3) 10000 Ukraine Crisis Church Fund, ministry support One World Health 21-D Gamecock Ave Charleston SC 29407 263717278 501(c)(3) 28496 General Support Outreach Community Ministry 373 S Schmale Carol Stream IL 60188 237265066 501(c)(3) 18000 General Support Practicing the Way 3722 Chateau Waco TX 76710 862274103 501(c)(3) 13000 General Support Reformed University Fellowship PO Box 890004 Charlotte NC 282890004 581713181 501(c)(3) 17000 ministry support Refuge for Women Chicago 620 DaKota St Crystal Lake IL 60012 264388243 501(c)(3) 6000 $3k General Support /$3k Chicago area Sunshine Enterprises 503 E 61st Street Chicago IL 60637 362317631 501(c)(3) 10000 General Support The Salvation Army Central (Chicago) PO Box 5025 Harlan IA 51593 222406433 501(c)(3) 10000 $4k rent assistance/$5k food housing/$1k General Support The Village Chapel 10 Azalea Rd Pinehurst NC 28374 560529992 501(c)(3) 6000 General Support Wheaton Bible Church 27W500 North Ave Chicago IL 60185 362233546 501(c)(3) 25000 $25k General Support/$500 MissionsFest 25 0 SCHOLARSHIPS - Undergraduate - Merit Based 1504 18860392 SCHOLARSHIPS - Undergraduate - Need Based 1470 22080365 SCHOLARSHIPS - Graduate - Merit Based 75 541017 SCHOLARSHIPS - Graduate - Need Based 161 594896 Discounts 292 1135300 HEERF Student Support 3897 2600495 Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Undergraduate - Merit Based : Data base maintained of student aid Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Undergraduate - Need Based : Data base maintained of student aid Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Graduate - Merit Based : Data base maintained of student aid Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Graduate - Need Based : Data base maintained of student aid Schedule I, Part III, Column (b) Estimated Number Of Recipients Discounts : Data base maintained of student aid Schedule I, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS For contributions under $1,000,000, Wheaton College will generally retain 25%; for contributions of over $1,000,000, Wheaton College will generally retain 10%. The remaining portion of each donor's contribution is available for distribution to other public charities at the donor's recommendation, subject to the approval of the Wheaton College Charity Selection Committee. The Committee must review and approve all recommendations. Such review includes: verifying exempt status, identifying the mission of the organization and the purpose of the grant, and review of the organization's Form 990, if applicable. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grants and scholarships are awarded to students who apply for financial assistance at Wheaton College. Grant recipients are based on financial need. Scholarships and other assistance is merit-based. All funds are used for tuition and books and living expenses at Wheaton College. This process is monitored by the Financial Aid Office at the College. X X true true X X X X X false false false false false false false false false Philip G Ryken President/Trustee 336148 0 0 0 2193 0 32569 0 171159 0 542069 0 0 0 J Chadwick Rynbrandt VP for Finance & Operations, Treasurer 228727 0 0 0 28357 0 24896 0 25385 0 307365 0 0 0 Silvio Vazquez Chief Enrollment Management Officer 164155 0 0 0 1010 0 17927 0 28773 0 211865 0 0 0 Kirk D Farney VP for Advancement & Alumni Relations 217887 0 0 0 2179 0 23752 0 20796 0 264614 0 0 0 Karen Lee Provost 212154 0 0 0 470 0 22762 0 21859 0 257245 0 0 0 Paul Chelsen Vice President - Student Development 161791 0 0 0 546 0 17472 0 65720 0 245529 0 0 0 Kenneth Larson Investment Manager 170815 0 0 0 1153 0 10884 0 52621 0 235473 0 0 0 Michael Wilder Dean of Music & Communications 140115 0 0 0 2644 0 8900 0 30106 0 181765 0 0 0 Jamie Aten Professor/Exec Director of HDI 168625 0 0 0 219 0 9951 0 31510 0 210305 0 0 0 Carlos Garcia Controller 138686 0 0 0 475 0 8841 0 30550 0 178552 0 0 0 Randy Norbeck Interim Director of Construction & Maintenance 146726 0 0 0 902 0 8969 0 45632 0 202229 0 0 0 EDWARD STETZER DEAN & EXEC DIR WCBGC 173318 0 0 0 1153 0 10884 0 38481 0 223836 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The College provided tax gross up payments related to educational benefits provided to one officer. Such benefits were included in taxable income for the recipient. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The President of the College receives a housing allowance that is excluded from taxable income pursuant to IRC §119. Philip G Ryken President Home Mortgage/ Home Improvements X 210000 53281 false true true 53281 8538 scholarship FINANCIAL AID Kenneth Larson Key employee/ Investment manager 122800 Sister Karen Belling is the Director of Student Financial Services at Wheaton College false Kenneth Larson Key employee/ Investment manager 33875 Spouse Laurel Larson is the CMCA coordinator for the Wheaton College Billy Graham Center for Evangelism. false Philip Hubbard Trustee 72368 Son-in-law Adam Wood is an Assistant Professor in Philosophy at Wheaton College. false Philip Ryken President 76568 Brother-in-law Jeffrey Beaird is a network/systems engineer at Wheaton College. false Stephen Preston Trustee 48677 Daughter Madeleine Preston is the Associate Director for Reunions in the Alumni and Parent Engagement Office. false X 1 535 Market value X 55984 Replacement cost X 2604 Replacement cost X 1 9000 Market value X 105 4415075 Market value X 1 369317 Cost X 1 200 Cost X Musical tickets 7 569 Cost 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - Number of contributions Securities - Publicly traded - Number of contributions Clothing and household goods - Watches - Number of contributions Securities - Partnership, LLC, or trust interests - Unitrust - Number of contributions Other - Musical tickets - Number of contributions Art - Works of art - Bronze bust Number of contributions Food inventory - FOOD FOR EVENT NUMBER OF CONTRIBUTIONS Cars and other vehicles - number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 3,304,246 including grants of $ 0)(Revenue $ 5,743,067) ARTIST SERIES, THE COMMUNITY SCHOOL OF THE ARTS AND SUMMER SPORTS CAMPS. MINOR PROGRAMS, APPLICATION FEES, TUITION INSTALLMENT PLAN FEES, PARKING FINES, PARKING PERMITS AND LIBRARY FINES. THE COLLEGE SOLICITS A VARIETY OF CONTRIBUTIONS FOR ITS PROGRAMS INCLUDING DONOR-ADVISED FUNDS. DONOR-ADVISED FUND CONTRIBUTIONS RECEIVED ARE ACCOUNTED FOR AS OTHER INVESTMENTS. DONOR-ADVISED FUNDS ALLOW FOR THE DONOR TO RECOMMEND DISTRIBUTIONS TO COLLEGE PROGRAMS OR OTHER CHARITABLE ORGANIZATIONS. ALTHOUGH THE COLLEGE GENERALLY COMPLIES WITH THE DONOR'S RECOMMENDATION, THEY ARE SUBJECT TO APPROVAL BY THE COLLEGE'S CHARITY SELECTION COMMITTEE. THE COLLEGE'S POLICY IS TO DISTRIBUTE A MAXIMUM OF 75% - 90% OF DONOR-ADVISED FUND CONTRIBUTIONS TO UNRELATED THIRD PARTIES. Form 990, Part VI, Line 14 Document Retention and Destruction Policy Wheaton College does not have a formal document retention and destruction policy in place at this time. Departments within the organization have their own document retention and destruction policies, but the organization plans to implement an organization wide policy in the near future. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of not less than seven elected Trustees, a majority of whom shall constitute a quorum, and as ex-officio members the Chairman of the Board, Vice Chairman of the Board and the President. The Chairman of the Board shall also be the Chairman of the Executive Committee and in his/her absence, the Vice Chairman shall sit in his/her place. The Executive Committee shall have and may exercise all of the authority of the Board of Trustees during the interim between regular meetings of the Board provided that such committee shall not have the authority of the Board of Trustees in reference to (I) amending, altering, or repealing their Bylaws; (ii) electing, appointing, or removing any Trustee; (iii) amending the Charter; (iv) adopting a plan of merger or consolidation with another corporation; (v) authorizing the sale, lease, exchange, or mortgage of all or substantially all of the property and assets of the Corporation; (vi) authorizing the voluntary dissolution of the Corporation. Form 990, Part VI, Line 4 Significant changes to organizational documents Over the course of July 1 2021 to June 30, 2022, the Board of Trustees approved a few small changes to its bylaws and policies. Amendments included clarification around committees charged with oversight of institutional compensation, addition of a policy regarding assessment of the Chair, and updates to the procedures regarding assessment of the President. Form 990, Part VI, Line 11b Review of form 990 by governing body After finalizing the Form 990 with the paid tax preparer, the Controller and the VP for Finance forward a copy of the Form 990 to all board members for their review prior to filing the return with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Officers, trustees, key employees and other highest compensated employees are annually asked to reveal any potential conflicts of interest. Each interested person is provided a questionnaire electronically to be reviewed. The General Counsel reviews the questionnaires and prepares an annual report to the Governance, Nomination and Compensation Committee of the Board of Trustees. If a conflict exists, the Board member is asked to abstain from voting on the issue of which they have a conflict. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Governance, Nomination and Compensation Committee of the Board reviews and approves the President's compensation. The review includes outside compensation surveys, studies prepared by internal staff and an independent compensation consultant as well as Forms 990 of similar educational institutions. This process is undertaken annually and documented in the meeting minutes of the Governance, Nomination and Compensation Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Governance, Nomination and Compensation Committee also reviews and approves the compensation for the VP for Finance, the VP for Student Development, the Provost, the VP for Advancement, the Chief Enrollment Management Officer and the Chief Intercultural Engagement Officer. The reviews utilize compensation data from Forms 990 of similar educational institutions. This process is undertaken annually and is documented in the meeting minutes of the Governance, Nomination and Compensation Committee. Form 990, Part VI, Line 19 Required documents available to the public The College's financial statements are available on our website. Governing documents and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN THE VALUE OF ANNUITIES - -966386; CHANGE IN THE VALUE OF THE BOND SWAP - 2582993; POSTRETIREMENT BENEFIT CHANGES - 1928306; DONOR ADVISED FUNDS OTHER - -1070725; DONOR ADVISED FUNDS TO WHEATON COLLEGE - -351888; WHEATON COLLEGE BILLY GRAHAM CENTER 501 COLLEGE AVENUE WHEATON IL 60187 362982217 RESEARCH IL 501(c)(3) Type I WHEATON COLLEGE true WHEATON COLLEGE ALUMNI ASSOCIATION 501 COLLEGE AVENUE WHEATON IL 60187 366127340 ALUMNI ASSOC IL 501(c)(3) Type II WHEATON COLLEGE true WHEATON COLLEGE TRUST COMPANY NA 501 COLLEGE AVENUE WHEATON IL 60187 364353420 TRUST ADMINISTRATION IL WHEATON COLLEGE C Corporation 1289988 3807492 0.9964 true Charitable Remainder Trust 501 COLLEGE AVENUE Wheaton IL 60187 Trust IL Wheaton College Trust true true false true false false false false false false false false false true true true false false false false Wheaton College Trust Company NA M 1026591 Based on the number of Trusts Wheaton College Trust Company NA A 39462 Based on square footage plus overhead Wheaton College Trust Company NA O 817936 Based on number of Trusts Billy Graham Center C 520672 General Ledger