2017-12-06T12:07:43-06:00 2017-05-31 420714325 RSM US LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2016-06-01 351975367 Taylor University Broadcasting Inc TAYL 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Ross McCampbell Executive Director 2607450576 2017-12-06 1 Wayne Harder P00294296 3126343400 108.171.131.188 2017-12-06 10:59:49 CS P 2C20447BD20B26AEC04C727B3E795FB5BFDE1E2A E8306AB20C0160E8154E0B2ED0E8D71D75EF1DFE 2016 2017-02-10 21:41:12Z WBCL Radio Network Ross McCampbell 1115 West Rudisill Blvd Fort Wayne IN 46807 2392349 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 16886 15217 2236873 2265691 83006 56094 5934 2180 11230 16886 2337043 2340851 0 0 0 0 1315986 1320397 0 0 220796 832922 1017380 2148908 2337777 188135 3074 2817570 2690229 295318 164903 2522252 2525326 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 1680608 56094 Broadcast Services WBCL broadcasts 24 hours-a-day reaching into northeast Indiana, northwest Ohio, west central Ohio, and southern Michigan through a 50,000 watt station in Fort Wayne, Indiana, a 20,000 watt simulcast station in Archbold, Ohio, a 6,000 watt simulcast station in Spencerville, Ohio, a 6,000 watt simulcast station in Bronson, Michigan and a 150 watt simulation station in Upland, Indiana. The format features local news and weather, an hour-long talk show featuring authors, open line discussions and topical discussions and coverage of community events and projects. In addition to this local emphasis, programming includes nationally syndicated programs. We are primarily a contemporary Christian music station. 1680608 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 17 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 James Blum Director 0.30 3.00 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 Nick Wallace Director 0.30 0.00 X 0 0 0 Paul Lowell Haines President of Taylor University 1.00 65.00 X 0 140345 57372 Ross McCampbell Executive Director 50.00 0.00 X 0 81157 26291 Marsha Bunker Manager of Finance & Administration 50.00 0.00 X 0 72591 25689 Dr Eugene Habecker Former President/President Emeritus 0.00 10.00 X 0 149865 29161 0 443958 138513 0 1 1 0 0 2265691 19969 2265691 Syndicated Programs 519100 56094 56094 56094 2180 2180 68384 51498 16886 16886 16886 2340851 56094 16886 2180 287256 44219 157991 85046 639921 533289 63992 42640 94868 66748 12798 15322 230730 138438 46146 46146 67622 44330 13524 9768 9454 4727 4727 9100 9100 106374 106374 147919 110422 29584 7913 109919 87935 21984 145346 116277 29069 188994 151195 37799 18228 14582 3646 20089 16071 4018 12297 12297 89201 89201 9744 9744 Outreach Ministries 76736 76736 Programming 69153 55192 13961 UBIT Tax 1995 1995 2831 2831 2337777 1680608 436373 220796 157683 190336 578100 452880 727324 670866 2866047 1925041 928058 941006 20133 22517 379300 379300 26972 33324 2817570 2690229 19624 20847 0 6489 275694 137567 295318 164903 X 2430638 1760462 733 673983 90881 90881 2522252 2525326 2817570 2690229 3074 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 20133 2470 86 22517 13094 7445 406 20133 12827 326 59 13094 12150 868 191 12827 11087 1063 12150 0.86000 0.14000 0 1 1 182968 182968 1318171 888336 429835 1298674 1000726 297948 66234 35979 30255 941006 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 2013. X X 0 0 0 0 0 0 0 0 0 Paul Lowell Haines President of Taylor University 0 136598 0 0 0 3747 0 17077 0 40295 0 197717 0 0 Dr Eugene Habecker Former President/President Emeritus 0 144783 0 0 0 5082 0 17809 0 11352 0 179026 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). 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0