2022-05-16T13:32:59-05:00 2021-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2020-07-01 362182171 Wheaton College WHEA 6307525970 501 College Avenue Wheaton IL 60187 J Chadwick Rynbrandt VP for Finance & Operations 2022-05-16 true J Chadwick Rynbrandt 999009999 Mallory Fairless P01321579 3128997000 2020 2022-09-23 18:48:47Z Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 365741509 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. 17 16 2978 73 -73433 0 26098804 42252702 122486167 114849588 27474285 122812635 794416 861435 176853672 280776360 37968076 40046303 0 0 78506150 78655343 0 0 3639101 45556941 44917259 162031167 163618905 14822505 117157455 933202060 1105725018 171755986 178713717 761446074 927011301 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 96458827 39653636 94865133 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. 23260000 0 191437 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. 12373000 392667 15342038 AUXILIARY ENTERPRISES - THE COLLEGE PROVIDES ROOM AND BOARD FOR ITS STUDENTS. 2900000 0 5229650 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. 2900000 5229650 134991827 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 4320 0 true 2978 true true true true IS UK false false false false false false false true false false false false false false X 17 16 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 Kathryn H Vaselkiv Secretary/Trustee 2.0 0.0 X X 0 0 0 Philip G Ryken President/Trustee 40.0 2.0 X X 363618 0 194064 Barbara W Anderson Trustee 2.0 0.0 X 0 0 0 Charles Pollard Trustee-elected May 2021 2.0 0.0 X 0 0 0 Dale Wong Former Secretary/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 2.0 1.0 X 0 0 0 Gregory Jao Trustee-elected May 2021 2.0 0.0 X 0 0 0 Gregory Waybright Trustee until August 2020 2.0 1.0 X 0 0 0 Jeffrey Meyer Trustee 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 Mary Schaller Trustee 2.0 0.0 X 0 0 0 Philip G Hubbard Trustee 2.0 0.0 X 0 0 0 Shundrawn A Thomas Trustee until October 2020 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 266444 0 46387 Karen Lee Provost-started August 2020 40.0 0.0 X 104245 0 13641 Kirk D Farney VP for Advancement & Alumni Relations 40.0 0.0 X 232342 0 49011 Margaret Diddams Provost Until July 2020 40.0 0.0 X 146467 0 44674 Paul Chelsen Vice President - Student Development 40.0 0.0 X 170256 0 98262 Sheila Caldwell Chief Intercultural Engagement Officer until June 2021 40.0 0.0 X 147041 0 16405 Silvio Vazquez Chief Enrollment Management Officer 40.0 0.0 X 174655 0 47626 Kenneth Larson Investment Manager 40.0 0.0 X 177465 0 76125 Scott Okesson Director of Facilities until March 2021 40.0 0.0 X 156469 0 34222 Wendy Woodward CICSO until June 2021 40.0 0.0 X 181729 0 31945 Carlos Garcia Controller 40.0 0.0 X 159930 0 25280 EDWARD STETZER DEAN & EXEC DIR WCBGC 0.0 40.0 X 181547 0 67844 Jamie Aten Professor/Exec Director of HDI 40.0 0.0 X 147091 0 40339 Michael Wilder Dean of Music & Communications 40.0 0.0 X 147129 0 38261 Randy Norbeck Director of Construction & Maintenance 40.0 0.0 X 147069 0 57962 2903497 0 882048 112 false true false BON APPETIT 421 CHASE STREET WHEATON IL 60187 FOOD SERVICE 5171381 MA MORTENSON CO 25 NORTHWEST POINT BLVD SUITE 100 ELK GROVE VILLAGE IL 60007 CONSTRUCTION SERVICES 5060199 POWER CONSTRUCTION 8750 W Bryn Mawr Ave Chicago IL 60631 CONSTRUCTION SERVICES 1027992 MEP ASSOCIATES LLC 1111 DEMING WAY MADISON WI 53717 ENGINEERING CONSULTANTS 436887 KINSALE CONTRACTING GROUP 648 BLACKHAWK DR WESTMONT IL 60559 CONSTRUCTION SERVICES 308443 10 0 0 0 543702 4748604 36960396 4688538 42252702 Tuition & Fees 611600 95517579 95517579 Auxiliary Revenue 611600 15342038 15342038 Public Service Revenues 541800 737931 737931 Minor Program Revenues 611600 3060603 3060603 Student Insurance 900099 191437 191437 0 0 0 0 114849588 8006198 -91149 8097347 0 0 0 0 23857 23857 41192 0 41192 0 41192 41192 197910000 1861586 84725260 239889 113184740 1621697 114806437 114806437 Trust Company Fees 561000 796386 778670 17716 0 0 0 0 0 796386 280776360 115628258 -73433 122968833 2359434 2359434 37686869 37686869 0 0 0 0 2871684 939919 1622319 309446 366873 158755 208118 0 57848547 48229619 7528761 2090167 2721044 2365400 223936 131708 10786335 9376548 887693 522094 4060860 3530101 334200 196559 0 0 252799 5635 247164 263129 0 263129 489700 0 489700 9657651 6160248 3469261 28142 1030028 414768 456685 158575 3233053 1686640 1481283 65130 2139239 585265 1553974 6736199 6248590 429744 57865 482153 462316 6251 13586 173329 172320 1009 2419005 0 2419005 0 0 0 12766746 11296913 1469833 1401035 482943 918092 PRINTING AND PUBLICATIONS 540440 311365 201047 28028 TRAINING 500496 410455 74982 15059 Special Projects 456560 231720 224840 0 DUES & MEMBERSHIPS 365202 210572 143414 11216 2010495 1665432 333537 11526 163618905 134991827 24987977 3639101 28334205 37492348 4542644 10243561 2565042 1819054 86232 70003 0 0 6687546 5749220 0 2703819 2975193 442909936 211021148 235825244 231888788 598498652 744425655 45080103 61171007 2777355 2190630 6101218 7699559 933202060 1105725018 14840306 12791900 2764545 4196541 0 0 42000000 49500000 112151135 112225276 171755986 178713717 X 312327102 368979609 449118972 558031692 761446074 927011301 933202060 1105725018 X 117157455 61219530 0 0 0 -12811758 X false true X true true true X 27339674 35101633 40814476 26098804 42252702 171607289 0 0 0 0 0 0 0 0 0 0 0 0 27339674 35101633 40814476 26098804 42252702 171607289 4260339 167346950 8832073 9053607 11295072 12013308 8071247 49265307 0 0 0 0 0 0 1474364 1410312 1070794 735307 796386 5487163 226359759 599310381 0.7393 0.7077 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - NET INCOME FROM FUNDRAISING EVENTS, COLUMN A - -17123.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - -17123.0; DESCRIPTION - NET GAIN FROM SALE OF INVENTORY, COLUMN A - 830379.0, COLUMN B - 737027.0, COLUMN C - 422687.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 1990093.0; DESCRIPTION - TRUST COMPANY FEES, COLUMN A - 661108.0, COLUMN B - 673285.0, COLUMN C - 648107.0, COLUMN D - 735307.0, COLUMN E - 796386.0, COLUMN F - 3514193.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20 0 415623 0 3245857 0 10450566 0 true true 0 0 X X X X false 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 388033000 4647000 76988000 17865000 5427000 0 446376000 0.2463 0.7537 0.0 false false 17906997 17906997 334559416 154539094 180020322 2505282 1007045 1498237 46663211 39466531 7196680 41275030 16008478 25266552 231888788 Partnership Investments 61171007 C 61171007 0 OBLIGATIONS UNDER ANNUITIES, SPLIT-INTRST AGREEMENTS, OTHER TRST BENEFICIARIES 92470576 INTEREST RATE SWAP AGREEMENT 5420388 ASSET RETIREMENT OBLIGATION 2878525 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 2318051 POST-RETIREMENT BENEFITS OBLIGATION 9137736 112225276 X 291497263 61219530 -12811758 48407772 243089491 37686869 37686869 280776360 125932036 0 0 125932036 37686869 37686869 163618905 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, 2021 or 2020. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN THE VALUE OF ANNUITIES - -10753945 CHANGE IN THE VALUE OF THE BOND SWAP - 1913256 POSTRETIREMENT BENEFIT CHANGES - -279198 DONOR ADVISED FUNDS OTHER - -2359434 DONOR ADVISED FUNDS TO WHEATON COLLEGE - -1332437 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 37686869 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 37686869 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 6/30/2021, 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 18129927 0 0 0 0 0 0 18129927 0 18129927 true false true false true false true African Enterprises PO Box 28190 Spokane WA 99228 952275044 501(c)(3) 17192 General Fund Bible Centered Ministries International 201 Granite Rd Lancaster PA 17601 236000176 501(c)(3) 20000 mission support Bible Fellowship Church 1011 Brookside Rd Allentown PA 18106 231472482 501(c)(3) 50000 mission support Camino Global Foundation 8625 LaPrada Dr Dallas TX 75228 471105011 501(c)(3) 17192 Central America Theological Seminary Camp of the Woods deerfoot lodge PO Box 250 Speculator NY 60637 596001191 501(c)(3) 50000 $20k Tapawingo;$30 General Fund Cedar Grove Christian Academy 6445 Bingham St Philadelphia PA 19111 472954063 501(c)(3) 25000 General Fund CEO Forum 4431 Long Prairie Rd Flower Mound TX 75028 202012491 501(c)(3) 15000 General Fund Child Evangelism Fellowship of Bucks County PO Box 489 Dublin PA 18917 386091187 501(c)(3) 150000 mission support Christian Missionary Technical Services 1119 N Boundary Rd Bernville PA 19506 222493498 501(c)(3) 40000 mission support Christian Missions in Many Lands PO Box 13 Spring Lake NJ 07762 132688413 501(c)(3) 12000 mission support College Church in Wheaton 332 E Seminary Wheaton IL 60187 362203929 501(c)(3) 18300 $1K Pioneer Club;$7.3K General Fund;$10k Foundation Fund Cornerstone Community Church 3167 Frankford Ave Philadelphia PA 19134 233057681 501(c)(3) 150000 $10k mission support;$140k General Fund Covenant Church of Naples 6926 Trail Blvd Naples FL 34108 591098689 501(c)(3) 200000 $50k Capital Campaign;$15 General Fund;$135k Missions Deerfoot Lodge PO Box 228 Speculator NY 12164 146017995 501(c)(3) 260000 General Fund El Shaddai Ministries International (ESMI) 2121 SW 3rd Ave Miami FL 33129 311633120 501(c)(3) 50000 Florida church plant Emmanuel Hospital Association (USA) 215 N Arlington Heights Rd Arlington Heights IL 60004 364245509 501(c)(3) 20000 General Fund ESMI 2121 SW 3rd Ave Miami FL 33129 311633120 501(c)(3) 30000 $30k Haiti Church Plant; $45k ministry support Friends of Israel Gospel Ministry PO Box 908 Bellmawr NJ 08099 231365331 501(c)(3) 42981 General Fund InerAct Ministries 31000 SE Kelso Rd Boring OR 97009 926004561 501(c)(3) 17192 General Fund InFaith 145 John Robert Dr Exton PA 19341 231381400 501(c)(3) 25000 mission support Intervarsity Christian Fellowship PO Box 7895 Madison WI 53707 362171714 501(c)(3) 14300 mission support McLean Presbyterian Church 1020 Balls Hill Rd McLean VA 22101 540957095 501(c)(3) 30000 General Fund Mission Aviation Fellowship PO Box 47 Nampa ID 83653 951920983 501(c)(3) 25000 General Fund Operation Mobilization PO Box 444 Tyrone GA 30290 222513811 501(c)(3) 17192 General Fund Outreach Community Ministry 373 S Schmale Rd Carol Stream IL 60188 237265066 501(c)(3) 19500 General Fund Redeemer City to City 1166 Avenue of the Americas New York NY 10036 383773431 501(c)(3) 20000 General Fund Reformed University Fellowship (or Ministries) PO Box 890004 Charlotte NC 28289 581713181 501(c)(3) 28500 $10k UC Irvine, $18,500 mission support Samaritan's Purse PO Box 3000 Boone NC 28607 581437002 501(c)(3) 156000 $6k General Fund; $37,500 Alaska; $112,500 Disaster Relief SAT-7 Christian Satellite TV PO Box 2770 Easton MD 21601 232964829 501(c)(3) 40000 General Fund Slavic Gospel Assn 6151 Commonwealth Dr Loves Park IL 611116987 362428314 501(c)(3) 82712 General Fund Sunday Breakfast Rescue Mission PO Box 297 Philadelphia PA 19105 231352558 501(c)(3) 40000 General Fund Sunshine Enterprises 503 E 61st St Chicago IL 60637 362317631 501(c)(3) 20000 General Fund The Gideon's Int'l PO Box 140800 Nashville TN 37214 362270051 501(c)(3) 17192 Faith Fund The Legacy Foundation at Shell Point 15010 Shell Point Blvd Ft Myers FL 33908 800002415 501(c)(3) 17000 Vision 2020-Larsen Health Ctr The Orchard Evangelical Free Church 1330 N Douglas Ave Arlington Heights IL 60004 362855668 501(c)(3) 20000 $10k Building Fund;$10k General Fund Trans World Radio PO Box 8700 Cary NC 27512 221690564 501(c)(3) 150000 $75k Women of Hope;$75k General Fund Trinity Christian School of Fairfax 11204 Braddock Rd Fairfax VA 22030 541455112 501(c)(3) 10000 General Fund Trinity International University 2065 Half Day Rd Deerfield IL 60015 362216176 501(c)(3) 40000 General Fund Turning Point for God PO Box 3838 San Diego CA 92163 330095805 501(c)(3) 20000 General Fund Unlocking the Bible 1301 S Grove Ave Barrington IL 60010 364377881 501(c)(3) 20000 General Fund Valley Christian School 2364 Huntingdon Pike Huntingdon Valley PA 19006 030530126 501(c)(3) 50000 General Fund Voice of the Martyrs PO Box 443 Bartlesville OK 74005 731395057 501(c)(3) 150000 General Fund Wheaton Bible Church 27W500 North Ave West Chicago IL 60185 362233546 501(c)(3) 21200 $1,200 missions fest giving project; $20k General Fund Whosoever Gospel PO Box 48308 Philadelphia PA 19144 231352579 501(c)(3) 50000 General Fund World Ministries PO Box 491656 Leesburg FL 34749 223710868 501(c)(3) 25000 mission support Wycliffe Bible Translators PO Box 628200 Orlando FL 32862 951831097 501(c)(3) 62981 $42,981 General Fund; $20k mission support 46 0 SCHOLARSHIPS - Undergraduate - Merit Based 1021 10877467 Book SCHOLARSHIPS - Undergraduate - Need Based 1281 24964848 Book SCHOLARSHIPS - Graduate - Merit Based 101 832476 Book SCHOLARSHIPS - Graduate - Need Based 126 389624 Book Tuition Discounts 271 622454 Book Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Undergraduate - Merit Based : Student number of Actual Distribution Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Undergraduate - Need Based : Student number of Actual Distribution Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Graduate - Merit Based : Student number of Actual Distribution Schedule I, Part III, Column (b) Estimated Number Of Recipients SCHOLARSHIPS - Graduate - Need Based : Student number of Actual Distribution Schedule I, Part III, Column (b) Estimated Number Of Recipients Tuition Discounts : Student number of Actual Distribution 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 362428 0 0 0 1190 0 35389 0 158675 0 557682 0 0 0 J Chadwick Rynbrandt VP for Finance & Operations, Treasurer 237517 0 2000 0 26927 0 18468 0 27919 0 312831 0 0 0 Silvio Vazquez Chief Enrollment Management Officer 171633 0 2000 0 1022 0 19873 0 27753 0 222281 0 0 0 Sheila Caldwell Chief Intercultural Engagement Officer until June 2021 144769 0 2000 0 272 0 16115 0 290 0 163446 0 0 0 Paul Chelsen Vice President - Student Development 167737 0 2000 0 519 0 19405 0 78857 0 268518 0 0 0 Margaret Diddams Provost Until July 2020 145622 0 0 0 845 0 20734 0 23940 0 191141 0 0 0 Kirk D Farney VP for Advancement & Alumni Relations 228140 0 2000 0 2202 0 26281 0 22730 0 281353 0 0 0 Scott Okesson Director of Facilities until March 2021 154569 0 1000 0 900 0 10584 0 23638 0 190691 0 0 0 Kenneth Larson Investment Manager 176330 0 0 0 1135 0 12666 0 63459 0 253590 0 0 0 Wendy Woodward CICSO until June 2021 179125 0 2000 0 604 0 12750 0 19195 0 213674 0 0 0 Michael Wilder Dean of Music & Communications 144531 0 0 0 2598 0 10343 0 27918 0 185390 0 0 0 Jamie Aten Professor/Exec Director of HDI 146884 0 0 0 207 0 10623 0 29716 0 187430 0 0 0 Carlos Garcia Controller 146544 0 0 0 13386 0 10289 0 14991 0 185210 0 0 0 Randy Norbeck Director of Construction & Maintenance 142237 0 4000 0 832 0 10154 0 47808 0 205031 0 0 0 EDWARD STETZER DEAN & EXEC DIR WCBGC 175285 0 0 0 6262 0 12666 0 55178 0 249391 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 §107. Philip G Ryken President Home Mortgage/ Home Improvements X 210000 70003 false true true 70003 8300 scholarship financial aid Kenneth Larson Key employee/ Investment manager 129021 Sister Karen Belling is the Director of Student Financial Services at Wheaton College false Kenneth Larson Key employee/ Investment manager 35649 Spouse Laurel Larson is the CMCA coordinator for the Wheaton College Billy Graham Center for Evangelism. false Philip Hubbard Trustee 73132 Son-in-law Adam Wood is an Assistant Professor in Philosophy at Wheaton College. false Philip Ryken President 79097 Brother-in-law Jeffrey Beaird is a network/systems engineer at Wheaton College. false Stephen Preston Trustee 49974 Daughter Madeleine Preston is the Associate Director for Reunions in the Alumni and Parent Engagement Office. false X 2 3650 Market value X 407 Replacement cost X 1 9612 Market value X 1 5000 Market value X 126 1827298 Market value X 4 1856712 Market value X 1 740000 Market value X 2 12700 Replacement cost X 1 185250 Replacement cost X Horses to Honey Rock 3 8800 Market value X Musical Instruments 4 35533 Cost X Archival Materials 1 200 Cost X Sports equipment 3 2020 Replacement cost X FOOD FOR EVENT 1 356 Cost X musical supplies, other than instruments 1 1000 Replacement cost 0 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 Other - Horses to Honey Rock - Number of contributions Other - Musical Instruments - Number of contributions Other - Archival Materials - Number of contributions Real estate - Commercial - Number of contributions Art - Works of art - Number of contributions Other - Sports equipment NUMBER OF CONTRIBUTIONS Collectibles - Number of contributions Securities - Partnership, LLC, or trust interests - Number of contributions Other - FOOD FOR EVENT NUMBER OF CONTRIBUTIONS Other - musical supplies, other than instruments number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 2,900,000 including grants of $ 0)(Revenue $ 5,229,650) 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 In February 2021, the Board of Trustees approved comprehensive changes to the Board's bylaws, policies, and committee charters. These amendments were the result of a nearly year-long strategic planning process focused on enhancing the effectiveness of committees and the time they are able to devote to the most important issues facing the College. Notably, a single Governance, Nominating, and Compensation Committee replaced two, formerly separate committees - the Compensation Committee and the Governance and Nominating Committee - which shall be responsible for reviewing the performance and compensation of the President. The Governance, Nominating, and Compensation Committee is also tasked with oversight of compensation matters and employee benefits plans at the College and performs the duties of the Board where required under the College's employee benefit plans. 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 proposes 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 - -10753945; CHANGE IN THE VALUE OF THE BOND SWAP - 1913256; POSTRETIREMENT BENEFIT CHANGES - -279198; DONOR ADVISED FUNDS OTHER - -2359434; DONOR ADVISED FUNDS TO WHEATON COLLEGE - -1332437; 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 false WHEATON COLLEGE TRUST COMPANY NA 501 COLLEGE AVENUE WHEATON IL 60187 364353420 TRUST ADMINISTRATION IL WHEATON COLLEGE C Corporation 1179434 3708103 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 951567 Based on the Number of Trusts Wheaton College Trust Company NA A 41192 Based on Square Footage Plus Overhead Billy Graham Center C 543702 General Leger Wheaton College Trust Company NA O 796386 Based on the Number of Trusts