2020-11-12T13:38:05-06:00 2020-05-31 420714325 RSM US LLP 1 S Wacker Dr Ste 800 Chicago IL 606063392 990 2019-06-01 351975367 Taylor University Broadcasting Inc TAYL 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Ross McCampbell Executive Director 2607450576 2020-11-11 1 Rebekuh Eley P01247672 3126343400 2020-11-11 98.226.130.40 2020-11-11 12:55:24 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 49D5A1596642B6DD837368B1E984A310120BB776 2019 2021-01-29 14:40:06Z WBCL Radio Network Ross McCampbell 1115 West Rudisill Blvd Fort Wayne IN 46807 2667418 0 X www.WBCL.org X 1996 IN The WBCL Radio Network is a ministry partner with Taylor University, communicating God's love. 10 8 33 50 32290 30477 2572691 2537123 71777 44366 1366 8651 15091 32290 2660925 2622430 0 0 0 0 1423027 1462412 0 0 268273 942230 1022390 2365257 2484802 295668 137628 3098819 3874048 167331 804932 2931488 3069116 X The mission of WBCL is to communicate God's redemptive love and truth through captivating media that inform, entertain, challenge, inspire and encourage. 0 0 1752407 0 44366 Through 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 2019, with the support of our listeners, 10 families were blessed with an outstanding bill paid; 12 quarter beefs were donated to listener families; hundreds of listeners were prayed for; $38,000 was raised for Make-a-Wish children; 900 dads and daughters attended Daddy Daughter Date Night; 90,000 songs of encouragement were played; and countless lives were changed.In the Fall of 2019, WBCL expanded the coverage area to include the Toledo, Ohio market with the purchase of WTPG, 88.9. Prior to this purchase we touched the western fringe of Toledo but this puts us solidly into this market.WBCL strives to provide local and engaging, Christ-centered entertainment through concerts. Through the support of our donors and sponsors, we host several concerts with national Christian Music artists. In 2019, we hosted 14 concerts, including two concert series with Trinity Communications that brought thousands of listeners together to worship and praise.In an effort to reach the African American community more deeply, WBCL created their sister station, Fort Wayne's Rhythm and Praise (FWRP). This station can be accessed online at fwrp.org or on air at 90.3HD2. FWRP plays urban, gospel music that uplifts, encourages, and connects people together. The same mission as WBCL applies, but in a culturally specific manner. Three on-air personalities provide live shows in the morning, midday, and afternoon. Staff also partner with the community at local events.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. 1752407 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 18 0 1 33 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 8 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IN MI OH X Marsha Bunker 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Paul Lowell Haines President of Taylor University 1.00 65.00 X 0 305598 75418 Ross McCampbell Executive Director 50.00 0.00 X 90032 0 27497 Marsha Bunker Manager of Finance & Administration 50.00 0.00 X 79703 0 26609 Paige Cunningham Interim President of Taylor Univ. 1.00 60.00 X X 0 78281 19284 Doug Rupp Chairman 0.40 2.00 X X 0 0 0 Chris Goeglein Vice-Chairman 0.40 6.00 X X 0 0 0 Galen Maust Secretary/Treasurer 0.40 0.00 X X 0 0 0 Jean Parrish Director 0.30 2.00 X 0 0 0 Kathy Rogers Director 0.30 0.00 X 0 0 0 Tom Shepherd Director 0.30 0.00 X 0 0 0 Marty Songer Director until August 2019 0.30 0.00 X 0 0 0 Nick Wallace Director 0.30 0.00 X 0 0 0 Eric Hotmire Director 0.30 0.00 X 0 0 0 169735 383879 148808 0 0 1 0 0 2537123 2537123 Syndicated Programs 519100 44366 44366 44366 2897 2897 77278 44988 32290 32290 32290 5754 0 5754 5754 5754 2622430 44366 32290 8651 263004 26079 144652 92273 769170 654993 76917 37260 110985 80058 15383 15544 243472 146083 48695 48694 75781 50716 15156 9909 22740 22740 9631 9631 31085 31085 173662 104294 34733 34635 143616 114893 28723 148515 118812 29703 141047 114960 26087 6183 4946 1237 21956 17565 4391 12130 12130 109093 109093 8461 8461 Programming 91887 61929 29958 Equipment 47885 47885 Outreach Ministries 32288 32288 UBI Tax 6074 6074 16137 16137 2484802 1752407 464122 268273 657094 937932 252871 276382 731196 710367 16932 15332 0 2100 2919458 1908556 977975 1010902 24472 25174 379300 836880 58979 58979 3098819 3874048 61223 26572 0 2500 0 496679 106108 279181 167331 804932 X 2107997 2265753 823491 803363 2931488 3069116 3098819 3874048 137628 0 X 0 1 X 1 0 X 2236873 2265691 2274523 2572691 2537123 11886901 2236873 2265691 2274523 2572691 2537123 11886901 11886901 5934 2180 1613 366 2897 12990 11230 16886 46535 15091 30477 120219 12020110 331609 0.98890 X Part I, Line 12a: Taylor University Broadcasting, Inc. also meets the requirements as a Type I supporting organization to Taylor University. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24472 790 89 25173 24246 308 82 24472 22517 2872 1049 94 24246 20133 2470 86 22517 13094 7445 406 20133 0.00000 0.77100 0.22900 0 1 1 182968 182968 1374016 974448 399568 1283286 892497 390789 79188 41611 37577 1010902 Due to related third party 279181 279181 X 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. 0 0 0 0 0 0 0 0 0 Paul Lowell Haines President of Taylor University 0 301913 0 0 0 3685 0 37218 0 38200 0 381016 0 0 Part I, Line 3 Compensation 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. Form 990, Part VI, Section A, line 7a The 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 11b Taylor 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 12c In 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 19 The 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). Taylor University 236 West Reade Avenue Upland IN 46989 350868181 Higher Education IN 501(c)(3) Line 2 N/A 0 William Taylor Foundation 236 West Reade Avenue Upland IN 46989 356047122 Support Taylor University IN 501(c)(3) Line 12a, I Taylor University 1 1846 Enterprises Inc 236 West Reade Avenue Upland IN 46989 833307764 Support Taylor University IN 501(c)(3) Line 12a, I Taylor University 1 TUCC Inc 15 Center Meeting Road Wilmington DE 19807 841943979 Support Taylor University DE 501(c)(3) Line 12a, I Taylor University 1 TUSO 15 Center Meeting Road Wilmington DE 19807 841953499 Support Taylor University DE 501(c)(3) Line 12a, I Taylor University 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0