2013-05-14T17:00:36-05:00 2012-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2011-07-01 362182171 WHEATON COLLEGE WHEA 6307525126 501 College Avenue Wheaton IL 60187 DALE KEMP 2013-05-14 true John Woodhull P01305268 3128997000 2011 2016-02-24 21:20:13Z DR PHILIP G RYKEN PRESIDENT 501 College Avenue Wheaton IL 60187 225106395 false 2691 X WWW.WHEATON.EDU X 1860 IL WHEATON COLLEGE HELPS BUILD THE CHURCH AND IMPROVE SOCIETY WORLDWIDE BY PROMOTING THE DEVELOPMENT OF WHOLE AND EFFECTIVE CHRISTIANS THROUGH EXCELLENCE IN PROGRAMS OF CHRISTIAN HIGHER EDUCATION. 18 17 2922 63 118079 80872 24102022 21352796 98795584 103895571 15714876 85782 1110644 1073014 139723126 126407163 23377147 25318176 0 0 62373855 63940236 0 0 3821944 40979419 41066974 126730421 130325386 12992705 -3918223 673976723 666495230 163406858 164870053 510569865 501625177 WHEATON COLLEGE HELPS BUILD THE CHURCH AND IMPROVE SOCIETY WORLDWIDE BY PROMOTING THE DEVELOPMENT OF WHOLE AND EFFECTIVE CHRISTIANS THROUGH EXCELLENCE IN PROGRAMS OF CHRISTIAN HIGHER EDUCATION. false false 76802062 25276139 79899491 EDUCATION AND INSTRUCTION - THE COLLEGE PROVIDES INDIVIDUALS THE OPPORTUNITY TO OBTAIN AN UNDERGRADUATE DEGREE IN 40 AREAS OF MAJOR STUDY. 13 MASTER OF ARTS DEGREES ARE OFFERED AND 2 DOCTORAL DEGREES. THERE ARE APPROXIMATELY 3,000 STUDENTS ENROLLED AT THE COLLEGE. 19240095 42037 1990005 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 22 SPORTS FOR MALE AND FEMALE STUDENT ATHLETES. 12206915 0 17820670 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. 3055408 5286862 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. 3055408 5286862 111304480 true true false false true false true false true true false false false true true false true true false true false false false true false false true true true false false false false false false false false true true false false false true true true false false true 320 0 true 2922 true true true true UK false false false true true false false false true false false false false X 18 17 false false false false false false false true true false false true true true true true true true true false AK AZ MD WA X Victor L Glavach Controller 6307525128 501 College Avenue Wheaton IL 60187 X DAVID K GIESER 2.00 X X 0 0 0 JAMES PLUEDDEMANN 2.00 X X 0 0 0 PHILIP G HUBBARD 2.00 X X 0 0 0 PHILIP G RYKEN 40.00 X X 304669 0 39705 BARBARA W ANDERSON 2.00 X 0 0 0 DARRELL BOCK 2.00 X 0 0 0 EMERY LINDSAY SR 2.00 X 0 0 0 GARY W GRIFFIN 2.00 X 0 0 0 GEORGE F BENNETT JR 2.00 X 0 0 0 GREGORY WAYBRIGHT 2.00 X 0 0 0 HAROLD AIRHART 2.00 X 0 0 0 JAMES GOETZ 2.00 X 0 0 0 JEANETTE L HSIEH 2.00 X 0 0 0 JEFFREY MEYER 2.00 X 0 0 0 JOSEPH M STOWELL 2.00 X 0 0 0 KATHRYN H VASELKIV 2.00 X 0 0 0 SHUNDRAWN A THOMAS 2.00 X 0 0 0 STEVEN PRESTON 2.00 X 0 0 0 DALE KEMP 40.00 X 206943 0 39454 DUANE LITFIN 2.00 X 192106 0 132699 MARK DILLON 40.00 X 210765 0 103354 PAUL CHELSEN 40.00 X 123710 0 33784 STANTON JONES 40.00 X 206371 0 104532 DAVE TEUNE 40.00 X 121530 0 28400 DOROTHY CHAPPELL 40.00 X 128178 0 15734 KENNETH LARSON 40.00 X 131469 0 29569 MICHAEL WILDER 40.00 X 119418 0 38055 STEPHEN MEAD 40.00 X 121087 0 14359 1866246 0 579645 14 false true false BON APPETIT ANDERSON COMMONS 421 CHASE WHEATON IL 60187 FOOD SERVICE 5160138 SIGALOS & ASSOCIATES LTD 915 W HAWTHORN DR ITASCA IL 60143 CONSTRUCTION 1963376 SENTINEL TECHNOLOGIES INC 2550 WARRENVILLE ROAD DOWNERS GROVE IL 60515 CUSTOMIZED IT SOLUTIONS 536788 A-TURF INC 505 AERO DRIVE CHEEKTOWAGA NY 14225 ARTIFICIAL TURF 481000 BIRD INC 301 S GARY AVE CAROL STREAM IL 60188 EXCAVATING AND GRADING 465818 26 62055 225711 735411 20329619 1306936 21352796 TUITION & FEES 611600 78790590 78790590 AUXILIARY REVENUE 611600 17820670 17820670 PUBLIC SERVICE REVENUES 541800 3168611 3161167 7444 MINOR PROGRAM REVENUES 611600 2125695 2125695 STUDENT INSURANCE 900099 1134251 1134251 855754 855754 0 0 103895571 4931002 21041 4909961 0 5824 5824 0 0 0 92424875 15000 97281025 4070 -4856150 10930 -4845220 81856 -4927076 10039 62055 59488 -49449 -49449 0 1919906 1354649 565257 565257 TRUST COMPANY FEES 561000 551382 543644 7738 0 0 0 0 551382 126407163 104997028 118079 -60740 42037 42037 25276139 25276139 0 0 1593330 478588 770164 344578 0 48894988 38887148 8120479 1887361 2387298 2195016 75336 116946 7953070 7312499 250977 389594 3111550 2860934 98192 152424 671989 8815 655049 8125 375281 38545 318733 18003 123900 0 123900 0 0 0 0 5775096 5412578 361685 833 942135 498964 82427 360744 3516739 2367995 1064262 84482 857977 664470 159359 34148 0 6274358 5277982 995769 607 3022389 2737000 121974 163415 0 267143 205915 61228 0 2174513 2035663 138850 0 0 9876851 9493481 316495 66875 2078377 1314815 763562 0 DUES & MEMBERSHIPS 204411 110782 82895 10734 SPECIAL PROJECTS 1036908 783007 206137 47764 TRAINING 287026 208244 53893 24889 PRINTING & PUBLICATIONS 456515 172838 283677 0 3125366 2921025 93919 110422 130325386 111304480 15198962 3821944 0 14342567 15599802 166433 114497 789337 1231811 14840207 15016978 1074855 807181 3446532 4087317 308973526 119390144 188339542 189583382 439801518 426567705 0 0 9750852 12026723 1424880 1459834 673976723 666495230 13774974 16205373 42000000 42000000 107631884 106664680 163406858 164870053 X 245823396 234101168 141768530 138240969 122977939 129283040 510569865 501625177 673976723 666495230 X -3918223 -5026465 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 184676 1167867 4435738 true true X X X false 322603000 6293000 -1442000 14652000 312802000 273728000 12065000 51731000 14921000 322603000 252279552 5875000 31449448 15876000 0 0 273728000 324024747 3970805 -59144000 16572000 0 0 252279552 0.27800 0.40900 0.31300 false false 17093606 17093606 246367205 93697209 152669996 1725172 1725172 27924367 20681882 7242485 15863176 5011053 10852123 189583382 0 DEFERRED STUDENT FEES 3826044 DEPOSITS 905857 ASSET RETIREMENT OBLIGATION 2956125 OBLIGATIONS UNDER ANNUITIES 73746511 LIABILITY - OTHER TRUST BENEFICIARIES 15347542 POSTRETIREMENT BENEFITS OBLIGATION 5870308 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 4012293 106664680 126407163 130325386 -3918223 1582837 -6609302 -5026465 -8944688 104141223 1582837 1354649 2937486 101203737 25203426 25203426 126407163 113085911 8036664 8036664 105049247 25276139 25276139 130325386 Collections of art - financial statement footnote Schedule D, Part III, Line 1a THE COLLEGE HAS VARIOUS LITERARY COLLECTIONS, WHICH CONSIST OF EVANGELISTIC ARTIFACTS, ORIGINAL MANUSCRIPTS, PRIVATE PAPERS, AND RARE BOOKS OF SEVERAL AUTHORS. THE COLLECTIONS ARE NOT CAPITALIZED ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION OF THE COLLEGE. Collections of art - description of collections Schedule D, Part III, Line 4 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. Intended uses of endowment funds Schedule D, Part V, Line 4 THE INTENDED USE OF THE ENDOWMENTS ARE FOR STUDENT SCHOLARSHIPS AND LOANS AND FOR OPERATIONS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE COLLEGE AND THE BILLY GRAHAM CENTER HAVE RECEIVED DETERMINATION LETTERS FROM THE IRS 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 $122,000 IN 2012 AND $117,000 IN 2011. THE COLLEGE HAS NO UNCERTAIN TAX PROVISION, 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. Other changes in net assets Schedule D, Part XI, Line 8 CHANGE IN THE VALUE OF ANNUITIES - -2383036; CHANGE IN THE VALUE OF THE INTEREST RATE SWAP - -3545166; DISTRIBUTIONS FROM DONOR ADVISED FUNDS - -681100; Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d COST OF GOODS SOLD - 1354649; Other revenues in form 990 not in audited financial statements Schedule D, Part XII, Line 4b SCHOLARSHIPS - 25276139; FUNDRAISING EXPENSE - -59488; RECLASS FUNDRAISING EXP (GOLF) - -13225; Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d CHANGE IN THE VALUE OF ANNUITIES - 2383036; CHANGE IN THE VALUE OF THE INTEREST RATE SWAP - 3545166; COST OF GOODS SOLD - 1354649; FUNDRAISING EXPENSE - 59488; RECLASS FUNDRAISING EXP (GOLF) - 13225; DISTRIBUTIONS FROM DONOR ADVISED FUNDS - 681100; Other expenses in form 990 not in audited financial statements Schedule D, Part XIII, Line 4b SCHOLARSHIPS - 25276139; true true true true true true true false false false false false false false false true false true Financial aid or assistance from a governmental agency Schedule E, Line 6a WHEATON COLLEGE STUDENTS RECEIVE TITLE IX FUNDS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES STUDY/ HUMANITARIAN PROJECTS 185479 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES STUDY / HUMANITARIAN PROJECTS 206951 EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 PROGRAM SERVICES STUDY / HUMANITARIAN PROJECTS 568095 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDY /HUMANITARIAN PROJECTS 483097 NORTH AMERICA (CANADA & MEXICO ONLY) 0 0 PROGRAM SERVICES HUMANITARIAN PROJECTS 4378 SOUTH AMERICA 0 0 PROGRAM SERVICES HUMANITARIAN PROJECTS 46215 SOUTH ASIA 0 0 PROGRAM SERVICES HUMANITARIAN PROJECTS 5198 SUB SAHARAN AFRICA 0 0 PROGRAM SERVICES STUDY/ HUMANITARIAN PROJECTS 300009 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES HUMANITARIAN PROJECTS 13300 0 0 1812722 false false false false false false Method used to account for expenditures on organization's financial statements Schedule F, Part I, Line 3 CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB SAHARAN AFRICA: ACCRUAL RUSSIA AND THE NEWLY INDEPENDENT STATES: ACCRUAL GOLF MARATHON 72094 62055 10039 59488 0 0 72094 62055 10039 0 0 0 0 0 59488 59488 -49449 true IMPACT MINISTRIES 11124 WURZBACH RD SUITE 204 SAN ANTONIO TX 78230 34293 CONSTRUCTION COSTS FOR WATER SYSTEM 1 0 SCHOLARSHIPS 1961 25276139 0 NONE NONE Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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 DUANE LITFIN 173136 0 0 0 18970 0 118700 0 13999 0 324805 0 0 0 PHILIP G RYKEN 221509 0 0 0 83160 0 16773 0 22932 0 344374 0 0 0 DALE KEMP 194579 0 0 0 12364 0 21011 0 18443 0 246397 0 0 0 STANTON JONES 204663 0 0 0 1708 0 86714 0 17818 0 310903 0 0 0 MICHAEL WILDER 118404 0 0 0 1014 0 8363 0 29692 0 157473 0 0 0 KENNETH LARSON 130867 0 0 0 602 0 9384 0 20185 0 161038 0 0 0 PAUL CHELSEN 123217 0 0 0 493 0 14284 0 19500 0 157494 0 0 0 MARK DILLON 207899 0 0 0 2866 0 87431 0 15923 0 314119 0 0 0 Tax indemnification and gross-up payments Schedule J, Part I, Line 1a GROSS-UP PAYMENTS WERE PROVIDED TO SELECT INTERESTED PERSONS RELATED TO TAXABLE EDUCATIONAL BENEFITS AND PERSONAL USE OF CELL PHONES. THIS WAS INCLUDED IN TAXABLE COMPENSATION. Housing allowance or residence for personal use Schedule J, Part I, Line 1a THE PRESIDENT RECEIVES A HOUSING ALLOWANCE AND IT IS INCLUDED AS TAXABLE INCOME. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b WHEATON COLLEGE HAS A NONQUALIFIED 457(F) RETIREMENT PLAN IN PLACE THAT ALLOWS FOR CERTAIN OFFICERS TO PARTICIPATE IN THE PLAN. THE CONTRIBUTIONS TO THIS PLAN ARE INCLUDED IN THE DETAIL PROVIDED IN SCHEDULE J, PART II. X 1000 COST X 6672 COST X 1 1500 MARKET VALUE X 1 1500 MARKET VALUE X 56 504945 MARKET VALUE X 1 392939 MARKET VALUE X MUSICAL INSTRUMENTS 3 347500 COST X EQUIPMENT 1 30232 COST X HORSES 3 12500 MARKET VALUE X TREES 26 2600 COST X MISC ITEMS 10 5548 MARKET VALUE 0 false true false Explanations of reporting method for number of contributions Schedule M, Part I BOOKS AND PUBLICATIONS: NUMBER OF ITEMS RECEIVED: 200 COPIES OF GRASPING HEAVEN CLOTHING AND HOUSEHOLD GOODS: NUMBER OF ITEMS RECEIVED: FRAMED PHOTO TITLED BRIE 160 T-SHIRTS FOR THE FOOTBALL TEAM 126 GALLONS OF LIQUID HAND SOAP WITH 40 DISPENSERS CARS AND OTHER VEHICLES: 2001 CHRYSLER TOWN & COUNTRY VAN BOATS AND PLANES: 14 FOOT SAILBOAT & 1 HOBIE CAT SECURITIES - PUBLICLY TRADED: NUMBER OF CONTRIBUTIONS REAL ESTATE - OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF ITEMS RECEIVED: 3 HORSES WITH SADDLES AND TACK OTHER: NUMBER OF ITEMS RECEIVED OTHER: COMBINATION Number of contributions or items contributed. Schedule M, part I, column (b), Line 4 NUMBER OF ITEMS RECEIVED: 200 COPIES OF GRASPING HEAVEN Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 NUMBER OF ITEMS RECEIVED: FRAMED PHOTO TITLED BRIE 160 T-SHIRTS FOR THE FOOTBALL TEAM 126 GALLONS OF LIQUID HAND SOAP WITH 40 DISPENSERS Number of contributions or items contributed. Schedule M, part I, column (b), Line 6 2001 CHRYSLER TOWN & COUNTRY VAN Number of contributions or items contributed. Schedule M, part I, column (b), Line 7 14 FOOT SAILBOAT & 1 HOBIE CAT Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE SENIOR DIRECTOR OF FINANCIAL OPERATIONS AND THE VP FOR FINANCE REVIEW THE FORM 990 WITH THE PAID TAX PREPARER BEFORE IT IS FILED WITH THE IRS. THEN 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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. THERE WERE NO CONFLICTS OF INTEREST. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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 EDUCATION INSTITUTIONS. THIS PROCESS IS UNDERTAKEN ANNUALLY AND DOCUMENTED IN THE MEETING MINUTES OF THE COMPENSATION COMMITTEE. Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b THE COMPENSATION COMMITTEE ALSO REVIEWS AND APPROVES THE COMPENSATION FOR THE VP FOR FINANCE, THE VP FOR STUDENT DEVELOPMENT, THE PROVOST AND THE VP FOR ADVANCEMENT. THIS PROCESS IS UNDERTAKEN ANNUALLY. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 FINANCIAL STATEMENTS ARE AVAILABLE ON THE COLLEGES' 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. AVERAGE HOURS WORKED PER WEEK FOR RELATED ORGANIZATION FORM 990, PART VII, SECTION A, LINE 1A THE FOLLOWING BOARD MEMBERS DEVOTE APPROXIMATELY 1 HOUR A WEEK SERVING ON THE BOARD OF THE BILLY GRAHAM CENTER, A RELATED TAX-EXEMPT ORGANIZATION: BARBARA ANDERSON, EMERY LINDSAY, JAMES PLUEDDEMANN, GREGORY WAYBRIGHT AND JOSEPH STOWELL. THE FOLLOWING OFFICERS ARE ALSO OFFICERS OF THE BILLY GRAHAM CENTER AND DEVOTE APPROXIMATELY 1 HOUR A WEEK SERVING THE BILLY GRAHAM CENTER: PHILIP RYKEN AND DALE KEMP. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 1582837; CHANGE IN THE VALUE OF ANNUITIES - -2383036; CHANGE IN THE VALUE OF THE INTEREST RATE SWAP - -3545166; DISTRIBUTION FROM DONOR ADVISED FUNDS - -681100; BILLY GRAHAM CENTER 501 COLLEGE AVENUE WHEATON IL 60187 362982217 RESEARCH IL 501(C)(3) Type I NA true WHEATON COLLEGE ALUMNI ASSOCIATION 501 COLLEGE AVENUE WHEATON IL 60187 366127340 ALUMNI ASSOC IL 501(C)(3) Type I NA true WHEATON COLLEGE TRUST COMPANY NA 501 COLLEGE AVENUE WHEATON IL 60187 364353420 TRUST ADMINISTRATION IL WHEATON COLLEGE C CORPORATION 27316 3143125 0.9956 false false true false false false false false false false false true true true false true false false BILLY GRAHAM CENTER C 225711 ACTUAL AMOUNT ON OUR GENERAL LEDGER WHEATON COLLEGE TRUST COMPANY NA L 670468 TRUST ADMIN FEES BASED ON THE MARKET VALUE OF THE TRUSTS WHEATON COLLEGE TRUST COMPANY NA M 49509 ALLOCATION BASED ON THE NUMBER OF TRUSTS IN THE TRUST CO TO TOTAL TRUSTS. WHEATON COLLEGE TRUST COMPANY NA N 501872 ALLOCATION BASED ON THE NUMBER OF TRUSTS IN THE TRUST CO TO TOTAL TRUSTS. WHEATON COLLEGE TRUST COMPANY NA P 8822 DIRECT EXPENSES CHARGED TO THE TRUST CO BILLY GRAHAM CENTER M 973810 O&M ALLOCATION BY SQUARE FOOTAGE