2017-05-10T11:00:33-05:00 2016-06-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2015-07-01 362182171 Wheaton College WHEA 6307525970 501 College Avenue Wheaton IL 60187 Dale A Kemp VP-FINANCE, OPS & TREAS 2017-04-27 true John V Woodhull P01305268 3128997000 2015 2021-01-29 14:40:06Z Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 330845270 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 3211 65 116629 74354 28161935 29042040 112805859 115131125 37031303 23358253 1538727 1610804 179537824 169142222 28137581 31853219 0 70122834 72893835 45555 1000 3902147 44193205 42478254 142499175 147226308 37038649 21915914 803722890 783269316 167045822 166004431 636677068 617264885 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 85031991 30493282 88887912 EDUCATION AND INSTRUCTION - THE COLLEGE PROVIDES INDIVIDUALS THE OPPORTUNITY TO OBTAIN AN UNDERGRADUATE DEGREE IN 40 AREAS OF MAJOR STUDY. 14 MASTER OF ARTS DEGREES ARE OFFERED AND 2 DOCTORAL DEGREES. THERE ARE APPROXIMATELY 2,900 STUDENTS ENROLLED AT THE COLLEGE. 20585883 0 0 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. 16197506 0 19158041 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. 3023812 1359937 7700044 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. 3023812 1359937 7700044 124839192 true true false false false true false true false true true true false false true true false true true true true false false false true false false true true true false false false true false false true false true true false false false true true true false false true 422 0 true 3211 true true true true UK false false false true true false 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 AK AZ CA MD WA X Judy Kaczor 6307525970 501 College Avenue Wheaton IL 60187 Kathryn H Vaselkiv Secretary/Director 2.0 X X 0 0 0 James Goetz Vice Chair/Director 2.0 1.0 X X 0 0 0 Philip G Ryken President/Director 40.0 2.0 X X 377157 0 151509 David K Gieser Chairman/Director 2.0 X X 0 0 0 John Augustine Director/Trustee 2.0 X 0 0 0 Barbara W Anderson Director/Trustee 2.0 1.0 X 0 0 0 Gregory Waybright Director/Trustee 2.0 1.0 X 0 0 0 Darrell Bock Director/Trustee 2.0 1.0 X 0 0 0 Emery Lindsay Sr Director/Trustee 2.0 1.0 X 0 0 0 George F Bennett Jr Director/Trustee 2.0 X 0 0 0 Shundrawn A Thomas Director/Trustee 2.0 X 0 0 0 Jeffrey Meyer Director/Trustee 2.0 X 0 0 0 Joseph M Stowell Director/Trustee 2.0 1.0 X 0 0 0 Jeanette L Hsieh Director/Trustee 2.0 X 0 0 0 James Plueddemann Director/Trustee 2.0 X 0 0 0 Philip G Hubbard Director/Trustee 2.0 X 0 0 0 Gary W Griffin Director/Trustee 2.0 1.0 X 0 0 0 Steven Preston Director/Trustee 2.0 X 0 0 0 Andrea D Scott Director/Trustee 2.0 1.0 X 0 0 0 Dale Wong Director/Trustee 2.0 1.0 X 0 0 0 Stanton Jones Provost until 5/31/16 40.0 X 230167 0 116558 Paul Chelsen Vice President - Student Development 40.0 X 141694 0 41482 Dale Kemp VP for Finance, Operations & Treasurer 40.0 1.0 X 245345 0 107598 Kirk D Farney VP for Advancement and Alumni Relations 40.0 X 199622 0 40868 Margaret Diddams Provost began 6/1/16 40.0 0.0 X 13053 0 747 Kenneth Larson Investment Manager 40.0 X 153138 0 63716 Dave Teune Director of Gift Planning Services/ Legal Counsel 40.0 X 132367 0 34160 Michael D Wilder Dean - Conservatory/Arts 40.0 X 130191 0 56340 Dorothy Chappell Dean - Social Sciences 40.0 X 138671 0 19207 David Iglesias Associate Professor/Endowed Kvamme Chair 40.0 X 138005 0 22623 Wendy Woodward Chief Information Officer 40.0 X 134860 0 33301 2034270 0 688109 52 false true false BON APPETIT ANDERSON COMMONS 421 CHASE STREET WHEATON IL 60187 FOOD SERVICE 5348631 PEPPER CONSTRUCTION COMPANY 411 LAKE ZURICH ROAD BARRINGTON IL 60010 CONSTRUCTION 3766539 EP DOYLE AND SON LLC 1100 WHEATON OAKS COURT WHEATON IL 60187 COMMERCIAL GENERAL CONTRACTOR 1761531 FGM ARCHITECTS INC 1211 WEST 22ND ST SUITE 705 OAK BROOK IL 60523 ARCHITECTS 1091237 SIGALOS & ASSOCIATES LTD 915 HAWTHORN DRIVE ITASCA IL 60143 CONSTRUCTION 616849 19 45200 334996 893173 27768671 3646183 29042040 Tuition & Fees 611600 88887912 88887912 Auxiliary Revenue 611600 19158041 19158041 Public Service Revenues 541800 2927048 2924051 2997 Minor Program Revenues 611600 4158124 4158124 0 0 0 0 115131125 7399855 79969 7319886 8641 8641 64972 64972 0 64972 64972 176557261 35466 160631125 3204 15926136 32262 15958398 13640 15944758 26373 45200 67746 -41373 -41373 1941645 1000973 940672 940672 Trust Company Fees 637892 617869 20023 0 0 0 0 637892 169142222 116686669 116629 23296884 1359937 1359937 30493282 30493282 2178504 555671 1294496 328337 52684089 43215935 7599955 1868199 3330944 2679354 520417 131173 11085776 8917207 1732010 436559 3614522 2907459 564723 142340 0 0 193473 54051 135241 4181 153820 0 153820 0 0 0 0 0 1000 1000 0 0 0 0 7414068 5766655 1621297 26116 1090398 717708 109587 263103 5416094 3770779 1562329 82986 1409954 1092541 262023 55390 0 0 0 0 5701202 5184410 516792 0 3162456 2873854 91067 197535 0 0 0 0 286428 202388 84040 0 2169699 2025732 143967 0 0 0 0 0 9997580 9581550 335681 80349 1148808 310275 838533 0 SPECIAL PROJECTS 645650 619337 26313 0 TRAINING 424327 229955 163885 30487 PRINTING AND PUBLICATIONS 448793 288991 159802 0 DUES & MEMBERSHIPS 245905 119935 120331 5639 2569599 1872186 448660 248753 147226308 124839192 18484969 3902147 32281417 32081151 3182978 4411148 1573391 1373453 0 112633 0 0 8012067 8015589 654072 729962 3940863 3714017 350811247 160296025 185944333 190515222 532505336 479396082 30456786 54709211 2872144 2248631 2299503 5962217 803722890 783269316 8251133 11289851 4346742 4140720 0 42000000 42000000 112447947 108573860 167045822 166004431 X 266637989 258307221 214916627 199197398 155122452 159760266 636677068 617264885 803722890 783269316 X 21915914 -35761305 0 0 0 -5566792 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21 0 4386017 0 2240944 0 8011472 0 true true X X X false 409613000 5071000 -9440000 17211000 0 0 388033000 405027000 3952000 16703000 16069000 0 0 409613000 352506000 9610000 57963000 15052000 0 0 405027000 312802000 12103000 42383000 14782000 0 0 352506000 322603000 6293000 -1442000 14652000 0 0 312802000 0.2639 0.4117 0.3244 false false 21278650 21278650 256422333 119787604 136634729 2498622 282777 2215845 53258355 34349262 18909093 17353287 5876382 11476905 190515222 Partnership Investments 54709211 C 54709211 OBLIGATIONS UNDER ANNUITIES, SPLIT-INTRST AGREEMENTS, OTHER TRST BENEFICIARIES 85599378 DEPOSITS 918457 INTEREST RATE SWAP AGREEMENT 6878844 ASSET RETIREMENT OBLIGATION 2871988 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 4028101 POSTRETIREMENT BENEFITS OBLIGATION 8277092 108573860 X 103957418 -35761305 0 0 1000973 -34760332 138717750 0 30424472 30424472 169142222 123369602 0 0 0 6636576 6636576 116733026 0 30493282 30493282 147226308 Schedule D, Part III, Line 1a Collections of art - financial statement footnote The College has pieces of art and artifacts, various literary collections, original manuscripts, private papers, and rare books of several authors. Donations and purchases of art, rare books, and other tangible artifacts exceeding the capitalization threshold are capitalized on the consolidated statements of financial position of the College when an independent appraisal has been provided or a fair market value can readily be determined. Schedule D, Part III, Line 4 Collections of art - description of collections Wheaton College maintains a collection of books and exhibits dedicated to the message and history of Evangelism in America. The books and exhibits provide resources for research and study. 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 recognized as tax-exempt organizations under Section 501 ( c )(3) of the Internal Revenue Code and, except for taxes pertaining to Unrelated Business Income, are exempt from Federal and State income taxes. The College recorded a provision for Unrelated Business income tax in the amounts of approximately $89,000 in 2016 and $96,000 in 2015. The College has no uncertain tax provisions which the College considers to be material. The College is subject to audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Bookstore Cost of Goods Sold - 1000973 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 30493282 Fundraising direct expenses - -67746 Reclass golf marathon expense - -1064 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Change in the Value of Annuities - 1765511 Bookstore Cost of Goods Sold - 1000973 Change in the value of Bond Swap - 1560338 Fundraising direct expense - 67746 Reclass golf marathon expense - 1064 Donor Advised Funds to Wheaton College - 771580 Donor Advised Funds to Other Charities - 1469364 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 30493282 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 A non-discrimination policy is stated in the college newspaper as well as in all recruitment brochures. 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 180452 East Asia and the Pacific 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 93222 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 418912 Middle East and North Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 434400 North America (Canada & Mexico only) 0 0 Program Services HUMANITARIAN PROJECTS 5295 South America 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 57471 South Asia 0 0 Program Services HUMANITARIAN PROJECTS 31606 Sub-Saharan Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 287487 0 0 0 0 0 0 1508845 0 1508845 false false true true true false GOLF MARATHON 71573 45200 26373 0 0 0 0 0 67746 0 0 71573 45200 26373 0 0 0 0 0 67746 67746 -41373 true THE BECKET FUND FOR RELIGIOUS LIBERTY 3000 K Street NW Suite 220 Washington DC 20007 521858532 501 (c )(3) 10000 0 Canterbury Medal Dinner CARE NET PREGNANCY SERVICES OF DUPAGE 1200 Roosevelt Road Suite 101 Glen Ellyn IL 60137 363154700 501 ( C ) (3) 5500 0 General Operating Support CHARITIES AID FOUNDATION OF AMERICA 1800 Diagonal Road Suite 150 Alexandria VA 22314 431634280 501 (C ) (3) 10000 0 Center for Enterprise, Markets & Ethics Fund CHRISTIAN CAMPS INC dba DEERFOOT LODGE 8534 N Deerfoot Road Hayward WI 548434467 146017995 501 ( C ) (3) 250000 0 Property Acquisition COLLEGE CHURCH 332 E Seminary Avenue Wheaton IL 60187 362203929 501 ( C ) (3) 13500 0 Pioneer Clubs and General Operating Support CORNERSTONE COMMUNITY CHURCH 3167 Frankford Avenue Philadelphia PA 191343826 233057681 501 ( C ) (3) 21000 0 General Operating Support COVENANT CHURCH OF NAPLES 6926 Trail Blvd Naples FL 34108 591098689 501 ( C ) (3) 35000 0 Various church programs and General Operating Support CAMPUS CRUSADE FOR CHRIST INC (CRU) PO Box 628222 Orlando FL 328628222 956006173 501 ( C ) (3) 10080 0 General Operating Support DAYSTAR US 8011 34th Avenue South Ste C50 Bloomington MN 55425 953732280 501 (C ) (3) 100000 0 General Operating Support E2 EDUCATIONAL SERVICES 1420 NW Gilman Blvd Issaquah WA 98027 912090263 501 ( C ) (3) 7000 0 General Operating Support EMMANUEL INTERNATIONAL MINISTRIES PO Box 5279 Wheaton IL 60189 364379208 501 (C )(3) 150000 0 Pollard Leadership Center EL SHADDAI MINISTRIES INTERNATIONAL (ESMI) 2121 SW 3rd Avenue Suite 601 Miami FL 33129 311633120 501 ( C ) (3) 21200 0 Hurricane Matthew Relief FOCUS NEW ENGLAND BOARDING SCHOOLS PO Box 270562 West Hartford CT 06127 060870830 501 ( C) (3) 10000 0 Boarding School Chaplaincy Program JOHN BROWN UNIVERSITY 2000 West University Street Siloam Springs AR 72761 710239576 501 ( C ) (3) 500000 0 General Operating Support JONI AND FRIENDS 915 Harger Road Suite 210 Oakbrook IL 60523 953402002 501 ( C ) (3) 7000 0 General Operating Support MARANATHA BIBLE & MISSIONARY CONFERENCE 4759 Lake Harbor Road Muskegon MI 49441 381558540 501 ( C ) (3) 13500 0 General Operating Support MNA PRESBYTERIAN CHURCH IN AMERICA 1700 North Brown Road Suite 101 Lawrenceville GA 30043 237366967 501 (C ) (3) 6000 0 Haiti Ministry Support OUTREACH COMMUNITY MINISTRIES 122 W Liberty Drive Wheaton IL 60187 237265066 501 ( C ) (3) 42500 0 Lake Geneva Youth Camp Scholarship Fund and General Operating Support PEACHTREE PRESBYTERIAN CHURCH 3434 Roswell Road NW Atlanta GA 30305 580566210 501 ( C ) (3) 45000 0 Various Church Ministries PEPPERDINE UNIVERSITY 24255 Pacific Coast Highway Malibu CA 90263 951644037 501 ( C ) (3) 6500 0 Spiritual Life and Church Relation Support PRINCETON UNIVERSITY 701 CARNEGIE CTR Princeton NJ 08540 210634501 501 ( C ) (3) 10000 0 Faith & Work Initiative ST MICHAEL'S ANGLICAN CHURCH 30 S Maple Street Oconomowoc WI 53066 273447867 501 ( C ) (3) 6000 0 General Operating Support WHEATON ACADEMY 900 Prince Crossing Road West Chicago IL 60185 362388793 501 ( C ) (3) 11500 0 Science & Technology Initiative WHEATON BIBLE CHURCH 27 W 500 North Avenue West Chicago IL 60185 362233546 501 ( C ) (3) 35000 0 General Operating Support WORLD VISION PO Box 9716 Federal Way WA 98063 481265565 501 ( C ) (3) 10360 0 General Operating Support YOUNG LIFE PO Box 520 Colorado Springs CO 80901 840385934 501 ( C ) (3) 19000 0 Northern Ireland 26 0 SCHOLARSHIPS 2166 30493282 0 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/Director 352468 0 0 0 24689 0 38700 0 112809 0 528666 0 0 0 Stanton Jones Provost until 5/31/16 227662 0 0 0 2505 0 95648 0 20910 0 346725 0 0 0 Paul Chelsen Vice President - Student Development 141269 0 0 0 425 0 20352 0 21130 0 183176 0 0 0 Dale Kemp VP for Finance, Operations & Treasurer 242919 0 0 0 2426 0 81465 0 26133 0 352943 0 0 0 Kirk D Farney VP for Advancement and Alumni Relations 198145 0 0 0 1477 0 11026 0 29842 0 240490 0 0 0 Kenneth Larson Investment Manager 152480 0 0 0 658 0 12854 0 50862 0 216854 0 0 0 Dave Teune Director of Gift Planning Services/ Legal Counsel 130987 0 0 0 1380 0 11018 0 23142 0 166527 0 0 0 Michael D Wilder Dean - Conservatory/Arts 128862 0 0 0 1329 0 10693 0 45647 0 186531 0 0 0 Dorothy Chappell Dean - Social Sciences 136115 0 0 0 2556 0 11081 0 8126 0 157878 0 0 0 David Iglesias Associate Professor/Endowed Kvamme Chair 115563 0 0 0 22442 0 2430 0 20193 0 160628 0 0 0 Wendy Woodward Chief Information Officer 134435 0 0 0 425 0 11322 0 21979 0 168161 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 one highest compensated employee. Such benefits were included in taxable income for both 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 persons constructively received deferrals to the 457(f) plan in 2015; These deferrals are included in Schedule J, Part II, Column (c). Stanton Jones - $60,000 Dale Kemp - $50,000 Philip G Ryken President Home Mortgage X 180000 112633 false true true 112633 Kenneth Larson Key employee/ Investment manager 97161 Sister Karen Belling is the Director of Financial Aid at Wheaton College false Kenneth Larson Key employee/ Investment manager 14801 Spouse Laurel Larson is the CMCA coordinator for the Billy Graham Center for Evangelism. false Jeffrey Meyer Trustee 27725 Daughter-in-law Rebecca Meyer is a ministry associate in the Chaplain's Office at Wheaton College. false Philip Hubbard Trustee 59170 Son-in-law Adam Wood is an Assistant Professor in Philosophy at Wheaton College. false Philip Ryken President 70010 Brother-in-law Jeffrey Beaird is a Network/Systems Engineer at Wheaton College. false David Gieser Trustee/ Chair 30743 Niece Betsy Leong is an adjunct faculty in the Education Dept at Wheaton College. false X 1 179250 Other - Estimated value . Not appraised yet. X 34029 Market value X 1 1000 Market value X 79 3345533 Market value X 1 8800 Market value X Horses 4 11004 Market value X Equipment 4 42670 Market value X Meeting Expenses/ Entertainment 28 4229 Cost X Musical instruments 2 11650 Market value X Contents of a safe deposit box 1 7718 Market value X Artist Series Tickets 3 300 Market value 2 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - : Number of contributions Cars and other vehicles - : Number of contributions Securities - Publicly traded - : Number of contributions Real estate - Other - Land: Number of contributions Other - Horses: Number of contributions Other - Equipment: Number of contributions Other - Meeting Expenses/ Entertainment: Number of contributions Other - Musical instruments: Number of contributions Other - Contents of a safe deposit box: Number of contributions Other - Artist Series Tickets: Number of contributions Art - Historical treasures - Torah scroll: Number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 3,023,812 including grants of $ 1,359,937)(Revenue $ 7,700,044) 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 11b Review of form 990 by governing body The Controller and the VP for Finance review the Form 990 with the paid tax preparer before it is filed with the IRS. After their review, it is presented to the finance committee of the Board of Trustees. All Board members receive a copy of the Form 990 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 - -1765510; CHANGE IN THE VALUE OF THE BOND SWAP - -1560338; DONOR ADVISED FUNDS DISTRIBUTIONS TO OTHERS - -1469364; DONOR ADVISED FUNDS DISTRIBUTIONS TO OPERATIONS - -771580; 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 2241 3256740 0.9968 true true false true false false false false false false false false false true true true false false false false BILLY GRAHAM CENTER C 334996 GENERAL LEDGER BILLY GRAHAM CENTER N 925790 ALLOCATION BASED ON SQUARE FOOTAGE WHEATON COLLEGE TRUST COMPANY NA A 64972 BASED ON SQUARE FOOTAGE PLUS OVERHEAD WHEATON COLLEGE TRUST COMPANY NA M 752218 MARKET VALUE OF THE TRUST ASSETS WHEATON COLLEGE TRUST COMPANY NA O 637892 ALLOCATION BASED ON THE NUMBER OF TRUSTS