2018-10-30T11:21:57-05:00 2018-05-31 420714325 RSM US LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2017-06-01 351975367 Taylor University Broadcasting Inc TAYL 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Ross McCampbell Executive Director 2607450576 2018-10-30 1 Zeljko Popovic P01795951 3126343400 108.171.131.188 2018-10-30 09:14:47 CD P F6217F2D6ED5C2D75B43E0AF4E216B671259B073 999F6C87408E00F59009FBF12446D70A71867BDA 2017 2019-02-21 02:37:17Z WBCL Radio Network Ross McCampbell 1115 West Rudisill Blvd Fort Wayne IN 46807 2433396 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 0 100 46535 44539 2265691 2274523 56094 76366 2180 1613 16886 46535 2340851 2399037 0 0 0 0 1320397 1333616 0 0 183561 1017380 950769 2337777 2284385 3074 114652 2690229 2815356 164903 179536 2525326 2635820 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 1652111 76366 Through God's grace and the generosity of our donors, WBCL is able to reach 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. To promote this look, we hosted a Summer Sticker Stop and Swap contest. Over seventy days, we visited with nearly 1,900 listeners face to face as they met us in different locations throughout the listening area to swap their old logo window stickers for new ones. Throughout this time, we met long-time listeners as well as new listeners and had the opportunity to even pray alongside many. 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.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 are able to 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 Spread the Light, Fill Your Cart, and Beef Up Your Christmas. Through the Spread the Light Contest, 12 listeners won a $150 credit towards their light bill and $150 credit towards a friend's light bill. They were also provided with two Christmas ornaments, one to keep and one to share. This proved to be a ministry in itself as so many shared either how they themselves were in great need or knew of a family member they would be sharing with who was in great need. 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 in the 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. In an effort to reach the African American community more deeply, WBCL launched the new, online station, Fort Wayne's Rhythm and Praise (FWRP). FWRP plays urban, gospel music that uplifts, encourages, and connects people together. The same mission as WBCL applies, but in a culturally specific manner. We hired two on-air personalities who will provide live shows in the morning and midday as well as 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. 1652111 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 0 0 0 1 20 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 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 251588 94323 Ross McCampbell Executive Director 50.00 0.00 X 0 83451 26825 Marsha Bunker Manager of Finance & Administration 50.00 0.00 X 0 74660 25988 0 409699 147136 0 0 1 0 0 2274523 10336 2274523 Syndicated Programs 519100 76366 76366 76366 1613 1613 80894 34359 46535 46535 46535 2399037 76366 46535 1613 309433 122245 170188 17000 631197 486154 63120 81923 100355 75860 12624 11871 223810 134286 44762 44762 68821 47489 13764 7568 4525 4525 9700 9700 47413 47413 164615 123573 32923 8119 58469 46775 11694 140640 112512 28128 271633 219498 52135 10704 8563 2141 21273 17018 4255 5701 5701 94647 94647 6667 6667 Programming 60857 48539 12318 Admin. Reimbursement 16475 16475 Outreach Ministries 7809 7809 UBIT Tax 3279 3279 26362 26362 2284385 1652111 448713 183561 190336 81139 452880 752749 670866 667047 2828611 1950674 941006 877937 22517 24246 379300 379300 33324 32938 2690229 2815356 20847 6249 6489 6713 137567 65847 0 100727 164903 179536 X 1760462 1877203 673983 671894 90881 86723 2525326 2635820 2690229 2815356 X 114652 -4158 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 22517 2872 1049 94 24246 20133 2470 86 22517 13094 7445 406 20133 12827 326 59 13094 12150 868 191 12827 0.80000 0.20000 0 1 1 182968 182968 1318171 914791 403380 1261238 993853 267385 66234 42030 24204 877937 Due to related third party 100727 100727 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 2014. X X 0 0 0 0 0 0 0 0 0 Paul Lowell Haines President of Taylor University 0 250004 0 0 0 1584 0 48679 0 45644 0 345911 0 0 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 B, line 15 The Executive Director's and the Manager of Finance and Administration's salary is recommended and approved by the Executive Committee of the board of directors. Comparability data is used in determining salaries and the process is documented. 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). Form 990, Part XI, line 9: Actuarial Changes in Annuities/Trusts -4,158. 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 12b, II Taylor University 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0