FURP.ORG / PUBLIC DATA EXPLORER

TAYLOR UNIVERSITY BROADCASTING INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
TAYLOR UNIVERSITY BROADCASTING INC (EIN 35-1975367)
Tax period
2020-06-01 to 2021-05-31
Filed
2021-11-29
IRS object ID
202103339349300115
Schema version
2020v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-11-29T10:31:46-06:00ReturnTs
Tax Period End2021-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130 S Wacker Dr Ste 3300AddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP606063392ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351975367EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Taylor University Broadcasting IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTAYLBusinessNameControlTxt
Phone2607450576PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11115 West Rudisill BlvdAddressLine1Txt
CityFort WayneCityNm
State AbbreviationINStateAbbreviationCd
ZIP46807ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRoss McCampbellPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone2607450576PhoneNum
Signature2021-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRossPersonFirstNm
Person LastMcCampbellPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRebekuh EleyPreparerPersonNm
PTINP01247672PTIN
Phone3126343400PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1WBCL Radio NetworkBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerRoss McCampbellPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11115 West Rudisill BlvdAddressLine1Txt
CityFort WayneCityNm
State AbbreviationINStateAbbreviationCd
ZIP46807ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,864,968GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.WBCL.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionThe WBCL Radio Network is a ministry partner with Taylor University, communicating God's love.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee31TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$30,337TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$20,801NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,537,123PYContributionsGrantsAmt
CY Contributions Grants$2,745,316CYContributionsGrantsAmt
PY Program Service Revenue$44,366PYProgramServiceRevenueAmt
CY Program Service Revenue$38,373CYProgramServiceRevenueAmt
PY Investment Income$8,651PYInvestmentIncomeAmt
CY Investment Income$8,399CYInvestmentIncomeAmt
PY Other Revenue$32,290PYOtherRevenueAmt
CY Other Revenue$30,337CYOtherRevenueAmt
PY Total Revenue$2,622,430PYTotalRevenueAmt
CY Total Revenue$2,822,425CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,462,412PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,458,929CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$270,993CYTotalFundraisingExpenseAmt
PY Other Expenses$1,022,390PYOtherExpensesAmt
CY Other Expenses$978,866CYOtherExpensesAmt
PY Total Expenses$2,484,802PYTotalExpensesAmt
CY Total Expenses$2,437,795CYTotalExpensesAmt
PY Revenues Less Expenses$137,628PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$384,630CYRevenuesLessExpensesAmt
Total Assets BOY$3,874,048TotalAssetsBOYAmt
Total Assets EOY$4,261,531TotalAssetsEOYAmt
Total Liabilities BOY$804,932TotalLiabilitiesBOYAmt
Total Liabilities EOY$807,785TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,069,116NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,453,746NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionThe mission of WBCL is to communicate God's redemptive love and truth through captivating media that inform, entertain, challenge, inspire, and encourage.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,741,593ExpenseAmt
Grant$0GrantAmt
Revenue$38,373RevenueAmt
DescThrough God's grace and the generosity of our donors, WBCL reaches over 100,000 listeners each week with ten frequencies in Indiana, Michigan, and Ohio. Additionally, we reach listeners worldwide through wbcl.org and our mobile app. WBCL broadcasts contemporary, Christian music and local news, weather, and entertainment with a commitment to reaching others for Christ.In 2020, things looked different for everyone. However, with the support of our donors, listeners were encouraged and ministered to through the air waves. Hundreds of prayer requests prayed over, thousands of songs filled with hope and encouragement were played, countless lives were changed.WBCL is a listener-supported, non-profit radio station and relies on the generosity of individual donors. We are able to spread the good news and reach hundreds of thousands of listeners each week for Him because of the generous people who support this station.Desc
Total Program Service Expenses$1,741,593TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee31EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Marsha BunkerBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2607450576PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11115 West Rudisill BlvdAddressLine1Txt
CityFort WayneCityNm
State AbbreviationINStateAbbreviationCd
ZIP46807ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Paige Cunningham
Interim President of Taylor Univ.1.0065.00Yes (X)$0$227,061$20,516
Doug Rupp
Chairman until March 20210.402.00Yes (X)$0$0$0Yes (X)
Chris Goeglein
Vice-Chairman until May 20210.406.00Yes (X)$0$0$0Yes (X)
Galen Maust
Secretary/Treasurer0.400.00Yes (X)$0$0$0Yes (X)
Eric Hotmire
Director0.300.00Yes (X)$0$0$0
Jean Parrish
Director0.302.00Yes (X)$0$0$0
Kathy Rogers
Director0.300.00Yes (X)$0$0$0
Tom Shepherd
Director0.300.00Yes (X)$0$0$0
Nick Wallace
Director0.300.00Yes (X)$0$0$0
Ross McCampbell
Executive Director50.000.00$90,475$0$31,131Yes (X)
Marsha Bunker
Manager of Finance & Administration50.000.00$81,831$0$33,065Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$172,306TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$227,061TotReportableCompRltdOrgAmt
Total Other Compensation$84,712TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$2,745,316AllOtherContributionsAmt
Total Contributions$2,745,316TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSyndicated ProgramsDesc
Business519100BusinessCd
Total Revenue Column$38,373TotalRevenueColumnAmt
Related Or Exempt Func Income$38,373RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$38,373TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,399TotalRevenueColumnAmt
Exclusion$8,399ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Personal$64,660PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Personal$42,543PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Personal$22,117PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,117TotalRevenueColumnAmt
Unrelated Business Revenue$22,117UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescTexting servicesDesc
Business517000BusinessCd
Total Revenue Column$8,220TotalRevenueColumnAmt
Unrelated Business Revenue$8,220UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,220OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,822,425TotalRevenueColumnAmt
Related Or Exempt Func Income$38,373RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$30,337UnrelatedBusinessRevenueAmt
Exclusion$8,399ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$264,004TotalAmt
Program Services$26,529ProgramServicesAmt
Management And General$145,202ManagementAndGeneralAmt
Fundraising$92,273FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$746,666TotalAmt
Program Services$663,599ProgramServicesAmt
Management And General$45,807ManagementAndGeneralAmt
Fundraising$37,260FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$115,103TotalAmt
Program Services$83,985ProgramServicesAmt
Management And General$15,575ManagementAndGeneralAmt
Fundraising$15,543FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$257,075TotalAmt
Program Services$154,245ProgramServicesAmt
Management And General$51,415ManagementAndGeneralAmt
Fundraising$51,415FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$76,081TotalAmt
Program Services$50,956ProgramServicesAmt
Management And General$15,216ManagementAndGeneralAmt
Fundraising$9,909FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,434TotalAmt
Management And General$5,434ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,023TotalAmt
Management And General$10,023ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$57,813TotalAmt
Program Services$57,813ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$133,965TotalAmt
Program Services$72,537ProgramServicesAmt
Management And General$26,793ManagementAndGeneralAmt
Fundraising$34,635FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$146,779TotalAmt
Program Services$117,423ProgramServicesAmt
Management And General$29,356ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$146,824TotalAmt
Program Services$117,459ProgramServicesAmt
Management And General$29,365ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$153,657TotalAmt
Program Services$128,542ProgramServicesAmt
Management And General$25,115ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,968TotalAmt
Program Services$3,974ProgramServicesAmt
Management And General$994ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$40,334TotalAmt
Program Services$32,267ProgramServicesAmt
Management And General$8,067ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$20,004TotalAmt
Program Services$14,004ProgramServicesAmt
Management And General$6,000ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$118,701TotalAmt
Program Services$118,701ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,503TotalAmt
Program Services$8,503ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
Programming$89,976$60,018$29,958
Equipment$30,732$30,732
UBI Tax$10,847$10,847
Outreach Ministries$306$306

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,437,795TotalAmt
Program Services$1,741,593ProgramServicesAmt
Management And General$425,209ManagementAndGeneralAmt
Fundraising$270,993FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$937,932BOYAmt
EOY$1,327,951EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$276,382BOYAmt
EOY$277,992EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$710,367BOYAmt
EOY$690,999EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,332BOYAmt
EOY$15,132EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,100BOYAmt
EOY$8,367EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,979,338LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,027,258LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,010,902BOYAmt
EOY$952,080EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$25,174BOYAmt
EOY$93,151EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$836,880BOYAmt
EOY$836,880EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$58,979BOYAmt
EOY$58,979EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,874,048BOYAmt
EOY$4,261,531EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$26,572BOYAmt
EOY$2,445EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,500BOYAmt
EOY$17,320EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$496,679BOYAmt
EOY$408,971EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$279,181BOYAmt
EOY$379,049EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$804,932BOYAmt
EOY$807,785EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,265,753BOYAmt
EOY$2,662,809EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$803,363BOYAmt
EOY$790,937EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,069,116BOYAmt
EOY$3,453,746EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,874,048BOYAmt
EOY$4,261,531EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$384,630ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,265,691CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,274,523CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,572,691CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,537,123CurrentTaxYearMinus1YearAmt
Current Tax Year$2,745,316CurrentTaxYearAmt
Total$12,395,344TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,265,691CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,274,523CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,572,691CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,537,123CurrentTaxYearMinus1YearAmt
Current Tax Year$2,745,316CurrentTaxYearAmt
Total$12,395,344TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$12,395,344PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,180CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,613CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$366CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,897CurrentTaxYearMinus1YearAmt
Current Tax Year$8,399CurrentTaxYearAmt
Total$15,455TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,886CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$46,535CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,091CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$30,477CurrentTaxYearMinus1YearAmt
Current Tax Year$20,801CurrentTaxYearAmt
Total$129,790TotalAmt
FieldValueIRS element (for citing)
Total Support$12,540,589TotalSupportAmt
Gross Receipts Rltd Activities$286,976GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98840PublicSupportCY170Pct
Public Support PY1700.98890PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 12a:FormAndLineReferenceDesc
ExplanationTaylor University Broadcasting, Inc. also meets the requirements as a Type I supporting organization to Taylor University.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$25,173BeginningYearBalanceAmt
Contributions$60,108ContributionsAmt
Investment Earnings Or Losses$7,974InvestmentEarningsOrLossesAmt
Administrative Expenses$105AdministrativeExpensesAmt
End Year Balance$93,150EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$24,472BeginningYearBalanceAmt
Investment Earnings Or Losses$790InvestmentEarningsOrLossesAmt
Administrative Expenses$89AdministrativeExpensesAmt
End Year Balance$25,173EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$24,246BeginningYearBalanceAmt
Investment Earnings Or Losses$308InvestmentEarningsOrLossesAmt
Administrative Expenses$82AdministrativeExpensesAmt
End Year Balance$24,472EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$22,517BeginningYearBalanceAmt
Investment Earnings Or Losses$2,872InvestmentEarningsOrLossesAmt
Other Expenditures$1,049OtherExpendituresAmt
Administrative Expenses$94AdministrativeExpensesAmt
End Year Balance$24,246EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,133BeginningYearBalanceAmt
Investment Earnings Or Losses$2,470InvestmentEarningsOrLossesAmt
Administrative Expenses$86AdministrativeExpensesAmt
End Year Balance$22,517EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.65522BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.20827PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.13651TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$182,968OtherCostOrOtherBasisAmt
Book Value$182,968BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,374,016OtherCostOrOtherBasisAmt
Depreciation$1,007,056DepreciationAmt
Book Value$366,960BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,343,166OtherCostOrOtherBasisAmt
Depreciation$966,171DepreciationAmt
Book Value$376,995BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$79,188OtherCostOrOtherBasisAmt
Depreciation$54,031DepreciationAmt
Book Value$25,157BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$952,080TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to related third partyDesc
Amt$379,049Amt
FieldValueIRS element (for citing)
Total Liability$379,049TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:All of WBCL Radio Network endowed funds are to support WBCL's general operations.
Part X, Line 2:The Organization has received determination letters from the Internal Revenue Service indicating it is a tax-exempt organization as provided in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes on income related to its exempt purpose. The Organization files the appropriate tax forms in the U.S. federal jurisdiction and the state of Indiana. The accounting guidance for uncertainty in income taxes prescribes the recognition threshold a tax position is required to meet before being recognized in the financial statements. The guidance also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management believes there are no material uncertainties in income taxes.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonPaige CunninghamPersonNm
TitleInterim President of Taylor Univ.TitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$224,135CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$2,926OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$19,419DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$1,097NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$247,577TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 3FormAndLineReferenceDesc
ExplanationCompensation is determined by the parent corporation, Taylor University. It is recommended and approved by their Executive Committee of the board of trustees. Comparability data is used in determining salaries and the process is documented.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part I, Item CDBA: WBCL Radio Network
Form 990, Part VI, Section A, line 7aThe majority of the Board of Directors at all times will consist of individuals who are also members of the parent corporation, Taylor University, Board of Trustees. Elected members consist of at least four members of the Taylor University Board of Trustees and at least three Community members. The President of Taylor University serves as a voting ex-officio member. Taylor University selects the Taylor members and TUBI directors select the community members.
Form 990, Part VI, Section B, line 11bTaylor University Broadcasting, Inc.'s (WBCL) independent certified public accounting firm prepared the Form 990, it was reviewed by WBCL's Manager for Finance & Administration and the Vice President for Finance/CFO for the parent company (Taylor University), and finally it was presented to the board for review prior to filing. WBCL utilized this process to ensure that its Form 990 received substantive review by directors and professionals with specific knowledge of WBCL's activities and extensive financial, accounting and tax expertise.
Form 990, Part VI, Section B, line 12cIn order to avoid any conflict of interest or even the appearance of such, the policy of the Board of Taylor University Broadcasting, Inc. requires that, in the event the Board or officers must consider any transaction for the radio network which also involves 1) a member of the Board or any officer of the radio network or a member of his or her family, which shall be a spouse, parents, siblings, and children, or 2) an organization with which a member of the Board or any officer of the radio network is affiliated, such trustee, or officer, at the first knowledge of the transaction, shall disclose fully the precise nature of the interest or involvement. Disclosure is further required of Board members and officers of the institution concerning all relationships, other affiliations in broadcast outlets, and business associations that reasonably could give rise to a conflict of interest involving the institution. This disclosure shall be annually reported and kept current. Trustees or officers who have declared or been found to have conflict of interest in any matter before the administration or the Board, shall refrain from participating in consideration of the proposed transaction, unless for special reasons the Board or administration requests information or interpretation from the person or persons involved. The person or persons involved should not vote on such matters and persons should not vote on conflicting issues, and it should be so recorded in the minutes as abstaining.
Form 990, Part VI, Section C, line 19The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request, either as printed or an electronic copy, for the same period of disclosure as set forth in IRC section 6104(d).

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
Taylor University
236 West Reade AvenueUplandIN46989350868181Higher EducationIN501(c)(3)Line 2N/A0
Taylor University Foundation
236 West Reade AvenueUplandIN46989356047122Support Taylor UniversityIN501(c)(3)Line 12a, IYes (1)Taylor University
1846 Enterprises Inc
236 West Reade AvenueUplandIN46989833307764Support Taylor UniversityIN501(c)(3)Line 12a, IYes (1)Taylor University
TUCC Inc
15 Center Meeting RoadWilmingtonDE19807841943979Support Taylor UniversityDE501(c)(3)Line 12a, IYes (1)Taylor University
TUSO
15 Center Meeting RoadWilmingtonDE19807841953499Support Taylor UniversityDE501(c)(3)Line 12a, IYes (1)Taylor University
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd