2019-05-14T16:30:35-05:00 2018-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2017-07-01 362182171 Wheaton College WHEA 6307525970 501 College Avenue Wheaton IL 60187 Kenneth C Larson Interim VP for Finance & Operations 2019-05-14 true Nicole Bencik P00756195 3128997000 2017 2019-02-21 02:37:17Z Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 416064014 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. 20 19 3217 111 12442 -29482 27339674 35492859 118638132 119979390 25824092 33144943 1557556 1480558 173359454 190097750 31953122 32615934 0 75506502 76925421 16000 0 4282848 45623114 45577577 153098738 155118932 20260716 34978818 854770465 903412441 173395192 170462058 681375273 732950383 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 87700498 32121018 91058739 EDUCATION AND INSTRUCTION - THE COLLEGE PROVIDES INDIVIDUALS THE OPPORTUNITY TO OBTAIN AN UNDERGRADUATE DEGREE IN 43 AREAS OF MAJOR STUDY INCLUDING 6 IN THE CONSERVATORY; 16 MASTER OF ARTS DEGREES ARE OFFERED AND 2 DOCTORAL DEGREES. THERE ARE APPROXIMATELY 2,900 STUDENTS ENROLLED AT THE COLLEGE. 21919494 0 194556 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. 17265818 0 20757084 AUXILIARY ENTERPRISES - THE COLLEGE PROVIDES ROOM AND BOARD FOR ALL ITS STUDENTS. THE BOOKSTORE MAKES BOOKS, STUDY GUIDES AND OTHER RELATED EDUCATIONAL MATERIALS AVAILABLE FOR THE CONVENIENCE OF THE STUDENTS. 3679546 494916 9377024 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. 3679546 494916 9377024 130565356 true true false false true false 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 true true false false false false true true true false false true 4035 0 true 3217 true true true true IS UK false false false false true false false true false false false false X 20 19 false false false false false false false true true false false true true true true true true true true false CA CO AK MI SC WA X Judy Kaczor 6307525970 501 College Avenue Wheaton IL 60187 Dale Wong Vice 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 James Goetz Chair/Trustee 2.0 0.0 X X 0 0 0 Philip G Ryken President/Trustee 40.0 2.0 X X 371231 0 174633 John Augustine Trustee 2.0 0.0 X 0 0 0 Barbara W Anderson Trustee 2.0 0.0 X 0 0 0 Gregory Waybright Trustee 2.0 1.0 X 0 0 0 Darrell Bock Trustee 2.0 1.0 X 0 0 0 Emery Lindsay Sr Trustee 2.0 1.0 X 0 0 0 Shundrawn A Thomas Trustee 2.0 0.0 X 0 0 0 Jeffrey Meyer Trustee 2.0 0.0 X 0 0 0 Joseph M Stowell Trustee 2.0 1.0 X 0 0 0 Jeanette L Hsieh Trustee 2.0 0.0 X 0 0 0 Steven Preston Trustee 2.0 0.0 X 0 0 0 Andrea D Scott Trustee 2.0 0.0 X 0 0 0 Rev Samuel Rodriguez Trustee 2.0 1.0 X 0 0 0 David K Gieser Trustee 2.0 1.0 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 Kurt Keilhacker Trustee 2.0 0.0 X 0 0 0 Kirk D Farney VP for Advancement and Alumni Relations 40.0 0.0 X 218264 0 60988 Margaret Diddams Provost 40.0 0.0 X 201854 0 65099 Paul Chelsen Vice President - Student Development 40.0 0.0 X 159807 0 75099 Dale Kemp VP for Finance, Operations & Treasurer 40.0 1.0 X 243369 0 108511 Kenneth Larson Investment Manager 40.0 0.0 X 168658 0 87661 Wendy Woodward Chief Information Officer 40.0 0.0 X 156364 0 28567 David Iglesias Associate Professor/Endowed Kvamme Chair 40.0 0.0 X 158768 0 14521 Dorothy Chappell Dean , Natural & Social Sciences 40.0 0.0 X 145649 0 19654 Karen Tucker Director of Human Resources 40.0 0.0 X 154438 0 58945 David Teune Dir Gift Plan Svc/Legal Counsl 40.0 0.0 X 138229 0 38186 Edward Stetzer Executive Director 40.0 0.0 X 156045 0 48686 2272676 0 780550 57 true true false MORTENSON CONSTRUCTION COMPANY 25 NORTHWEST POINT BLVD STE 100 ELK GROVE VILLAGE IL 60007 CONSTRUCTION 9944153 BON APPETIT 421 CHASE STREET WHEATON IL 60187 FOOD SERVICE 5546430 SEQUOIA GENERAL CONTRACTING 1585 Beverly Ct 109 Aurora IL 60502 COMMERCIAL CONSTRUCTION SERVICES 2140526 FGM ARCHITECTS INC 1211 West 22nd Street Suite 705 Oak Brook IL 60523 ARCHITECTS 1180667 WETMORE & ASSOCIATES CONSTRUCTION 523 West Front Steet Wheaton IL 60187 RESIDENTIAL & COMMERCIAL CONSTRUCTION 931057 16 0 0 0 391226 708947 34392686 7300479 35492859 Tuition & Fees 611600 91058739 91058739 0 0 Auxiliary Revenue 611600 20020057 20020057 0 0 Public Service Revenues 541800 3223030 3220731 2299 0 Minor Program Revenues 611600 5483008 5483008 0 0 Student Insurance 900099 194556 194556 0 0 0 0 0 0 119979390 8993504 0 -9758 9003262 0 0 0 0 5822 0 0 5822 44523 0 0 0 44523 0 44523 0 0 44523 249059181 221802 224924383 205161 24134798 16641 24151439 0 0 24151439 0 0 0 0 0 0 0 0 0 0 0 0 1573747 836720 737027 737027 0 0 Trust Company Fees 561000 693186 673285 19901 0 0 0 0 0 0 0 0 0 0 0 0 0 693186 190097750 121387403 12442 33205046 494916 494916 32121018 32121018 0 0 0 0 2378172 607437 1405980 364755 290513 290513 0 0 55409738 45196178 8254261 1959299 3147529 2711102 308260 128167 12087662 10532293 1098600 456769 3611807 3111005 353730 147072 0 0 0 0 393736 40000 351550 2186 102132 0 102132 0 0 0 0 0 0 0 0 0 0 0 3988142 1703994 2281046 3102 1049195 658369 133371 257455 10561314 9595921 881442 83951 1331309 1030342 247855 53112 0 0 0 0 5713373 4447496 1265877 0 3388336 3008995 106615 272726 0 0 0 0 327129 252454 72180 2495 2378051 2088144 289907 0 0 0 0 0 10670972 9861366 744334 65272 1547568 616289 931279 0 SPECIAL PROJECTS 628215 590059 38156 0 PRINTING AND PUBLICATIONS 480779 255464 225182 133 TRAINING 472801 284656 157146 30999 DUES & MEMBERSHIPS 311289 166262 137637 7390 2233236 901083 884188 447965 155118932 130565356 20270728 4282848 0 0 0 0 33450224 36200083 3652428 4646427 2554676 3251508 99860 86699 0 0 7740562 8254684 867405 902242 3842459 4013767 389458117 178901613 203980027 210556504 538907458 575191362 52609539 53542958 970202 1237736 0 0 6095625 5528471 854770465 903412441 15824294 12604860 4053314 4564045 0 0 41862285 41917371 111655299 111375782 173395192 170462058 X 274561089 309009923 240292896 247234403 166521288 176706057 681375273 732950383 854770465 903412441 X 34978818 25629084 -9032792 X false true X true true true X 33244866 28161935 29042040 27339674 35101633 152890148 0 0 0 0 0 0 0 0 0 0 0 0 33244866 28161935 29042040 27339674 35101633 152890148 12900978 139989170 6494215 8019712 7351746 8832073 9053607 39751353 123641 0 158382 0 0 282023 1106143 1451051 1517168 1474364 1410312 6959038 199882562 576487531 0.7004 0.7122 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 1106143.0, COLUMN B - 1451051.0, COLUMN C - 1517168.0, COLUMN D - 1474364.0, COLUMN E - 1410312.0, COLUMN F - 6959038.0; 20 0 332135 0 1482422 0 8193060 0 true true 0 0 X X X X false 446376000 7709000 57009000 18405000 3558000 0 489131000 388033000 4647000 76988000 17865000 5427000 0 446376000 409613000 5071000 -9440000 17211000 0 0 388033000 405027000 3952000 16703000 16069000 0 0 409613000 352506000 9610000 57963000 15052000 0 0 405027000 0.2646 0.7354 0.0 false false 16843105 16843105 294075311 133342396 160732915 2498622 572390 1926232 59755590 39368369 20387221 16285489 5618458 10667031 210556504 Partnership Investments 53542958 C 53542958 OBLIGATIONS UNDER ANNUITIES, SPLIT-INTRST AGREEMENTS, OTHER TRST BENEFICIARIES 92381595 DEPOSITS 1088738 INTEREST RATE SWAP AGREEMENT 3951233 ASSET RETIREMENT OBLIGATION 2237760 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 4024038 POSTRETIREMENT BENEFITS OBLIGATION 7692418 111375782 X 184442536 25629084 0 0 836720 26465804 157976732 0 32121018 32121018 190097750 132866376 0 0 0 9868462 9868462 122997914 0 32121018 32121018 155118932 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 Center. Visits to the museum are by appointment. Contact the Office Coordinator for the Biblical and Theological Studies Department at 630 752-5054. The Billy Graham Center Archives at Wheaton College is a major research collection of unpublished materials relating to North American, Protestant, nondenominational evangelism and global missions efforts. The collections include sermons, interviews, photographs, audio and video recordings, crusade records and more featuring Billy Graham (1918-2018) and the ministry of the Billy Graham Evangelistic Association. The BGC Archives is located on the third floor of the Billy Graham Center in Room 307 inside the Special Collections Commons. Schedule D, Part V, Line 4 Intended uses of endowment funds The intended use of the Endowments are for Student Scholarships and Loans, and for Operations. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The College and the 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. On December 22, 2017, the President signed into law H.R. 1, originally known as the Tax Cuts and Jobs Act. The new law includes several provisions that result in substantial changes to the tax treatment of tax exempt organizations and their donors. The College has reviewed these provisions and the potential impact and concluded the enactment of H.R. 1 will not have a material effect on the operations of the organization. The College believes it has taken no uncertain tax positions as of June 30, 2018 or 2017. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Bookstore Cost of Goods sold - 836720 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 32121018 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Change in the Value of Annuities - 8575048 Bookstore Cost of Goods Sold - 836720 Change in the Value of the Bond Swap - -1025727 Donor Advised Funds to Wheaton College - 909058 Donor Advised Funds to Other Charities - 573363 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 32121018 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, as well as in 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 IX of the Education Amendments of 1972. Central America and the Caribbean 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 179449 East Asia and the Pacific 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 58552 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 337549 Middle East and North Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 385337 North America (Canada & Mexico only) 0 0 Program Services HUMANITARIAN PROJECTS 3447 South America 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 50716 South Asia 0 0 Program Services HUMANITARIAN PROJECTS 14029 Sub-Saharan Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 204622 Central America and the Caribbean 0 0 Investments 16732060 0 0 0 0 0 0 17965761 0 17965761 true false true false true false true BRIDGES NFP 126 W Liberty Wheaton IL 60187 231472482 501(c)(3) 8000 General operating support/ DAF Distribution CENTRAL PRESBYTERIAN CHURCH 593 Park Avenue Province NY 10065 131628154 501(c)(3) 100000 Restore Campaign/ DAF Distribution CHRISTIAN COMMUNICATIONS INC 9600 Bellaire Blvd Suite 111 Houston TX 77036 363434855 501(c)(3) 13500 Literature Distribution China/ DAF Distribution CITY REFORMED CHURCH 1661 North Farwell Ave Milwaukee WI 53202 396059688 501(c)(3) 7000 General operating support/ DAF Distribution COLLEGE CHURCH 332 E Seminary Wheaton IL 60187 362203929 501(c)(3) 10500 Pioneer Clubs/ DAF Distribution CORNERSTONE COMMUNITY CHURCH 3167 Frankford Avenue Philadelphia PA 191343826 233057681 501(c)(3) 23000 General operating support/ DAF Distribution COVENANT CHURCH OF NAPLES 6926 Trail Blvd Naples FL 34108 591098689 501(c)(3) 50716 Faith Promise Pledge/ Missions/ DAF Distribution CROSSROADS COMMUNITY CHURCH 1N100 Gary Avenue Carol Stream IL 60188 364433881 501(c)(3) 10000 Poured Out/ DAF Distribution CAMPUS CRUSADE FOR CHRIST INC (CRU) PO Box 628222 Orlando FL 328628222 956006173 501(c)(3) 8500 Mission Support/ DAF Distribution ELAM MINISTRIES 5755 North Point Parkway Suite 217 Alpharetta GA 30022 582134253 501(c)(3) 5000 General operating support/ DAF Distribution ESMI 2121 SW 3rd Ave Suite 601 Miami FL 33129 311633120 501(c)(3) 42000 Church Plants Jeremie/ DAF Distribution GRACE PRESBYTERIAN OF THE NORTH SHORE 440 Ridge Avenue Winnetka IL 60093 364416196 501(c)(3) 50000 General operating support/ DAF Distribution HOPE WORKS COMMUNITY DEVELOPMENT 6414 S Cottage Grove Ave Chicago IL 60637 472715039 501(c)(3) 10000 General operating support/ DAF Distribution INTERVARSITY CHRISTIAN FELLOWSHIP PO Bos 7895 Madison IL 537077895 362171714 501(c)(3) 11000 Mission Support/ DAF Distribution LEADERSHIP RESOURCES 12575 Ridgeland Ave Palos Heights IL 60463 362972097 501(c)(3) 5000 Mission Support/ DAF Distribution THE NAVIGATORS PO Box 6000 Colorado Springs CO 80934 846007896 501(c)(3) 7200 Mission Support/ DAF Distribution OUTREACH COMMUNITY MINISTRIES 122 W Liberty Drive Wheaton IL 60187 237265066 501(c)(3) 16500 General operating support/ DAF Distribution PEACHTREE PRESBYTERIAN CHURCH 3434 Roswell Road NW Atlanta GA 30305 580566210 501(c)(3) 40000 Stewardship/ Missions/ Scholarship Fund/ DAF Distribution PEPPERDINE UNIVERSITY PO Box 353789 Malibu CA 902639698 951644037 501(c)(3) 5500 General operating support/ DAF Distribution REFORMED UNIVERSITY MINISTRIES PO Box 890004 Charlotte NC 28289 581713181 501(c)(3) 18000 Mission Support/ DAF Distribution SIM USA PO Box 7900 Charlotte NC 28242 221936391 501(c)(3) 5000 Mission Support/ DAF Distribution SAMARITAN'S PURSE PO Box 3000 Boone NC 28607 581437002 501(c)(3) 6000 General operating support/ DAF Distribution VALLEY CHRISTIAN SCHOOL 2364 Huntingdon Pike Huntingdon Valley PA 19006 030530126 501(c)(3) 5000 Scholarships/ DAF Distribution WHEATON BIBLE CHURCH 27W 500 North Avenue West Chicago IL 60185 362233546 501(c)(3) 20000 General operating support/ DAF Distribution WORLD VISION PO Box 9716 Federal Way WA 980639716 951922279 501(c)(3) 7500 Capital City Club/ DAF Distribution THE BECKET FUND 1200 New Hampshire Ave NW Suite 700 Washington DC 20036 521858532 501 (C)(3) 10000 Support religious freedom 25 0 SCHOLARSHIPS - Undergraduate - Merit Based 136 8396614 SCHOLARSHIPS - Undergraduate - Need Based 2019 20759648 SCHOLARSHIPS - Graduate - Merit Based 59 2069845 SCHOLARSHIPS -Graduate - Need Based 3 6109 SCHOLARSHIPS 45 888802 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. 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 true false false false false false false false Philip G Ryken President/Trustee 364957 0 0 0 6274 0 39600 0 135033 0 545864 0 0 0 Kirk D Farney VP for Advancement and Alumni Relations 216720 0 0 0 1544 0 26871 0 34117 0 279252 0 0 0 Margaret Diddams Provost 200478 0 0 0 1376 0 23312 0 41787 0 266953 0 0 0 Paul Chelsen Vice President - Student Development 159361 0 0 0 446 0 22330 0 52769 0 234906 0 0 0 Dale Kemp VP for Finance, Operations & Treasurer 240828 0 0 0 2541 0 81462 0 27049 0 351880 0 0 0 Kenneth Larson Investment Manager 167403 0 0 0 1255 0 14131 0 73530 0 256319 0 0 0 Wendy Woodward Chief Information Officer 155891 0 0 0 473 0 12941 0 15626 0 184931 0 0 0 David Iglesias Associate Professor/Endowed Kvamme Chair 122467 0 0 0 36301 0 1070 0 13451 0 173289 0 0 0 Dorothy Chappell Dean , Natural & Social Sciences 141421 0 0 0 4228 0 11525 0 8129 0 165303 0 0 0 Karen Tucker Director of Human Resources 120732 0 0 0 33706 0 10417 0 48528 0 213383 0 0 0 David Teune Dir Gift Plan Svc/Legal Counsl 135582 0 0 0 2647 0 11450 0 26736 0 176415 0 0 0 Edward Stetzer Executive Director 126934 0 0 0 29111 0 10913 0 37773 0 204731 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 during the year and to three highest compensated employees. Such benefits were included in taxable income for all four recipients. 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. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Wheaton College has a nonqualified 457(f) retirement plan in place that allows for certain officers to participate in the plan. The following interested person constructively received deferrals to the 457(f) plan in 2017; These deferrals are included in Schedule J, Part II, Column (c). Dale Kemp - $50,000 Philip G Ryken President Home Mortgage X 180000 86699 false true true 86699 76616 Educational Benefit Tuition discount Kenneth Larson Key employee/ Investment manager 110665 Sister Karen Belling is the Director of Financial Aid at Wheaton College false Kenneth Larson Key employee/ Investment manager 19394 Spouse Laurel Larson is the CMCA coordinator for the Billy Graham Center for Evangelism. false Jeffrey Meyer Trustee 29436 Daughter-in-law Rebecca Meyer is a Ministry Associate in the Chaplain's Office at Wheaton College. false Philip Hubbard Trustee 60589 Son-in-law Adam Wood is an Assistant Professor in Philosophy at Wheaton College. false Philip Ryken President 70429 Brother-in-law Jeffrey Beaird is a network/systems engineer at Wheaton College. false Steven Preston Trustee 37500 Mr. Preston is also an officer in the Sunshine Gospel Ministry, from whom Wheaton College is leasing apartment and classroom space for the Wheaton-in-Chicago program. X 176664 Cost X 1 3700 Cost X 126 7030574 Market value X Horses to Honey Rock 4 11000 Market value X Musical Instruments 5 16850 Cost X Artist Series Tickets 62 4006 Cost X Gifts in Kind 7 55738 Cost X Tools to Honey Rock 1 1947 Replacement cost 4 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 - Artist Series Tickets Number of contributions Other - Gifts in Kind Number of contributions Boats and planes - Honey Rock Plus 3 snowmobiles Number of contributions Other - Tools to Honey Rock Number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 3,679,546 including grants of $ 494,916)(Revenue $ 9,377,024) 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 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 (when a Trustee). The members of this committee shall be appointed by the Board of Trustees at its annual meeting. 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 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 with sufficient time for their review prior to filing the return with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Officers, trustees and key employees are annually asked to reveal any potential conflicts of interest. Each interested person is provided a questionnaire electronically to be reviewed. The Controller reviews the questionnaires to determine if any potential conflict exists and is required to be disclosed on the Form 990. 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 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 Form 990's of similar educational institutions. This process is undertaken annually and documented in the meeting minutes of the Compensation Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Compensation Committee also reviews and approves the compensation for the VP for Finance, the VP for Student Development, the Provost and for the VP for Advancement. The reviews utilize compensation data from Form 990's of similar educational institutions. This process is undertaken annually and is documented in the meeting minutes of the 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 - -8575048; CHANGE IN THE VALUE OF THE BOND SWAP - 1025727; DONOR ADVISED FUNDS DISTRIBUTIONS TO OTHERS - -573363; DONOR ADVISED FUNDS DISTRIBUTIONS TO OPERATIONS - -909058; Net Fund Transfer - Related Organization - -1050; 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 I WHEATON COLLEGE true WHEATON COLLEGE TRUST COMPANY NA 501 COLLEGE AVENUE WHEATON IL 60187 364353420 TRUST ADMINISTRATION IL WHEATON COLLEGE C Corporation 60130 3312145 0.9968 true Charitable Remainder Trust (145) 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 true BILLY GRAHAM CENTER C 391226 GENERAL LEDGER BILLY GRAHAM CENTER N 1121521 ALLOCATION BASED ON SQUARE FOOTAGE WHEATON COLLEGE TRUST COMPANY NA A 44523 BASED ON SQUARE FOOTAGE PLUS OVERHEAD WHEATON COLLEGE TRUST COMPANY NA M 823480 MARKET VALUE OF THE TRUST ASSETS WHEATON COLLEGE TRUST COMPANY NA O 693186 ALLOCATION BASED ON THE NUMBER OF TRUSTS