2019-12-19T14:15:25-06:00 2019-05-31 420714325 RSM US LLP 1 S Wacker Drive Ste 800 Chicago IL 60606 990 2018-06-01 351975367 Taylor University Broadcasting Inc TAYL 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Ross McCampbell Executive Director 2607450576 2019-12-16 1 Rebekuh Eley P01247672 3126343400 66.98.98.134 2019-12-16 15:04:57 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 49D5A1596642B6DD837368B1E984A310120BB776 2018 2020-04-17 16:48:07Z WBCL Radio Network Ross McCampbell 1115 West Rudisill Blvd Fort Wayne IN 46807 2721134 0 X www.WBCL.org X 1996 IN The WBCL Radio Network is a ministry partner with Taylor University, communicating God's love.Community Outreach: In 1990, WBCL began its Outreach Projects. Through the station's Outreach Projects, provisions of food, clothing and sundry items are provided to families each year. Clothing and food are donated by listeners to the station. WBCL's Outreach Director then distributes the items via established Social Service Agencies and Charitable Organizations. 9 8 0 60 15091 11350 2274523 2572691 76366 71777 1613 1366 46535 15091 2399037 2660925 0 0 0 0 1333616 1423027 0 0 247035 950769 942230 2284385 2365257 114652 295668 2815356 3098819 179536 167331 2635820 2931488 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 1648568 71777 Through God's grace and the generosity of our donors, WBCL reaches over 100,000 listeners each week with nine 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. We rebranded our station's marketing and promotional materials with the launch of a new logo. Just like the station's mission, the new logo is all about its listeners. The dot element in the logo represents the WBCL listening family, from all walks of life, united by the music and ministry the station provides. The format did not change but the visual rebrand is simply a better representation of the personality and mission of the station. In the Fall of 2017, WBCL created two new team shows. One during Midday with Ken and Mckalia and one during the Afternoon Drive with Scott and Tiffany. Creating the addition of two female voices within these music programs, provides for opportunity to relate to listeners in a new way and has proven to be appreciated by listeners. A new prayer program was launched in the summer of 2018 which gives listeners the opportunity to call in prayer requests. WBCL staff gather together to pray for these listeners. Some requests are also featured on our Sunday Morning Prayer and Worship show where listeners pray along with us. About 500 prayer requests were aired in the past year and hundreds more were prayed for by the WBCL staff. WBCL strives to provide local and engaging, Christ-centered entertainment through concerts and events. Daddy Daughter Date Night has become a tradition where 900 listeners gather together to have a special evening with their dad or daughter(s). Also, through the support of our donors and sponsors, we host several concerts with national Christian Music artists. Each Spring and Fall, we partner with Trinity Communications to host a concert series that brings thousands of listeners together to worship and praise. WBCL is honored to join our sponsors to fulfill practical needs of our listeners through fun contests such as Fill Your Cart and Beef Up Your Christmas. The Fill Your Cart contest allowed 10 winners to shop for 90 seconds in a local grocery store. Many filled their cart with over $300 worth of groceries and some even got nearly $500 in groceries! Beef Up Your Christmas has become a tradition as well and one of our most popular contests, with nearly 1400 listeners who sign up for their chance to win a quarter beef. This contest happens each year twelve days before Christmas and 12 winners are awarded a quarter beef. So many listeners have shared how they share the beef with family members or friends who may be struggling. Again, ministry is at play. Each year, WBCL partners with a local or international organization to host an outreach. In the summer of 2018, WBCL partnered with Forgotten Children World Wide to build an orphan home in Zimbabwe. Listeners raised over $65,000 to build the home and security wall. In the summer of 2019, WBCL partnered with Make-A-Wish Ohio, Kentucky, Indiana to Grant several wishes of critically ill children in the WBCL listening area.In an effort to reach the African American community more deeply, WBCL launched the new, online station, Fort Wayne's Rhythm and Praise (FWRP) in 2018. As of Spring 2019, listeners can also access Rhythm & Praise on 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. 1648568 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IN X Marsha Bunker 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 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 0.30 0.00 X 0 0 0 Nick Wallace Director 0.30 0.00 X 0 0 0 Paul Lowell Haines President of Taylor University 1.00 65.00 X 0 268740 100129 Ross McCampbell Executive Director 50.00 0.00 X 0 86995 29080 Marsha Bunker Manager of Finance & Administration 50.00 0.00 X 0 76306 29907 0 432041 159116 0 0 1 0 0 2572691 2572691 Syndicated Programs 519100 71777 71777 71777 366 366 75300 60209 15091 15091 15091 1000 0 1000 1000 1000 2660925 71777 15091 1366 318716 52997 175294 90425 684702 566873 68470 49359 103534 73066 13694 16774 234131 140479 46826 46826 81944 54862 16389 10693 10473 10473 9150 9150 24867 24867 162056 126645 32411 3000 103620 82896 20724 169026 135221 33805 148294 121883 26411 7837 6270 1567 19663 15730 3933 1954 1954 74575 74575 7205 7205 Programming 105965 76007 29958 Outreach Ministries 74756 74756 UBI Tax 10507 10507 12282 12282 2365257 1648568 469654 247035 81139 657094 752749 252871 667047 731196 16932 2893347 1915372 877937 977975 24246 24472 379300 379300 32938 58979 2815356 3098819 6249 61223 6713 0 65847 0 100727 106108 179536 167331 X 1877203 2107997 671894 731696 86723 91795 2635820 2931488 2815356 3098819 295668 0 X 0 1 X 1 0 X X 1 Taylor University 350868181 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24246 308 82 24472 22517 2872 1049 94 24246 20133 2470 86 22517 13094 7445 406 20133 12827 326 59 13094 0.00000 0.79200 0.20800 0 1 1 182968 182968 1345616 942618 402998 1298529 924673 373856 66234 48081 18153 977975 Due to related third party 106108 106108 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 a determination letter 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 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. The Organization files the appropriate tax forms in the U.S. federal jurisdiction and the state of Indiana. With few exceptions, the Organization is no longer subject to examination by the Internal Revenue Service or state of Indiana for years before 2015. 0 0 0 0 0 0 0 0 0 Paul Lowell Haines President of Taylor University 0 260985 0 0 0 7755 0 50828 0 49301 0 368869 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 directors. 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 Taylor University T 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0