TAYLOR UNIVERSITY BROADCASTING INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- TAYLOR UNIVERSITY BROADCASTING INC (EIN 35-1975367)
- Tax period
- 2024-06-01 to 2025-05-31
- Filed
- 2026-04-12
- IRS object ID
- 202601029349300415
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-12T13:15:51+00:00 | ReturnTs |
| Tax Period End | 2025-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 West Wacker Drive Suite 2600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606061224 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351975367 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Taylor University Broadcasting Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TAYL | BusinessNameControlTxt |
| Phone | 2607450576 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 West Rudisill Blvd | AddressLine1Txt |
| City | Fort Wayne | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46807 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ross McCampbell | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2026-04-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jennifer Burke | PreparerPersonNm |
| PTIN | P01342224 | PTIN |
| Phone | 3128997000 | PhoneNum |
| Preparation | 2026-04-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WBCL Radio Network | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ross McCampbell | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 West Rudisill Blvd | AddressLine1Txt |
| City | Fort Wayne | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46807 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,612,354 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.WBCL.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | The Mission of WBCL is to communicate God's redemptive love, grace, and truth through captivating media. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 31 | TotalEmployeeCnt |
| Total Volunteers | 225 | TotalVolunteersCnt |
| Total Gross UBI | $46,916 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $44,843 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,977,978 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,302,378 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $128,117 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $160,016 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,244 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,661 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,498 | PYOtherRevenueAmt |
| CY Other Revenue | $46,916 | CYOtherRevenueAmt |
| PY Total Revenue | $3,141,837 | PYTotalRevenueAmt |
| CY Total Revenue | $3,521,971 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,671,143 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,756,509 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $386,245 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,275,058 | PYOtherExpensesAmt |
| CY Other Expenses | $1,379,480 | CYOtherExpensesAmt |
| PY Total Expenses | $2,946,201 | PYTotalExpensesAmt |
| CY Total Expenses | $3,135,989 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $195,636 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $385,982 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,601,343 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,946,844 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $976,670 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $934,823 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,624,673 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,012,021 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Mission of WBCL is to communicate God's redemptive love, grace, and truth through captivating media. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,234,591 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $160,016 | RevenueAmt |
| Desc | Through God's grace and the generosity of our donors, The WBCL Network reaches over 100,000 listeners each week with ten frequencies in Indiana, Michigan, and Ohio. Additionally, we reach listeners worldwide through wbcl.org, rnp941.org, and our suite of mobile apps. The WBCL Network broadcasts contemporary, Christian and gospel music along with local news, weather, and entertainment with a commitment to reaching others for Christ. Beginning in 2023, WBCL began partnering with various promoters to host Christian concerts. These concerts contribute to the diverse menu of Christian programming designed to minister to the public at large. The WBCL Radio Network is a listener-supported, group of non-profit radio frequencies and streaming platforms that 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 ministry. | Desc |
| Total Program Service Expenses | $2,234,591 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 31 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Policies Reference Chapters | false | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mark Ruppert | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2607450576 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1115 West Rudisill Blvd | AddressLine1Txt |
| City | Fort Wayne | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46807 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Dr D Michael Lindsay | |||||||
| President | 1.0 | 67.0 | Yes (X) | Yes (X) | $0 | $571,350 | $81,882 |
| Galen Maust | |||||||
| Secretary/Treasurer | 1.0 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| P Eric Turner | |||||||
| Board Chair | 1.0 | 2.0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Tom Shepherd | |||||||
| Vice Chair | 1.0 | 0 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Erik Hotmire | |||||||
| DIRECTOR | 1.0 | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Jan Diaz | |||||||
| DIRECTOR | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |
| Kathy Rogers | |||||||
| Director | 1.0 | 0 | Yes (X) | $0 | $0 | $0 | |
| LISA FORD | |||||||
| DIRECTOR | 1.0 | 2.0 | Yes (X) | $0 | $0 | $0 | |
| Luther Whitfield | |||||||
| DIRECTOR | 1.0 | 2.0 | Yes (X) | $0 | $0 | $0 | |
| MARK RUPPERT | |||||||
| MANAGER OF FINANCE & ADMINSTRATION (BEGINNING FALL 2024) | 50.0 | 0 | Yes (X) | $41,591 | $0 | $17,091 | |
| Marsha Bunker | |||||||
| MANAGER OF FINANCE & ADMINSTRATION (THROUGH FALL 2024) | 50.0 | 0 | Yes (X) | $58,420 | $0 | $23,298 | |
| Ross McCampbell | |||||||
| EXECUTIVE DIRECTOR | 50.0 | 0 | Yes (X) | $110,895 | $0 | $35,627 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $210,906 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $571,350 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $157,898 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,302,378 | AllOtherContributionsAmt |
| Total Contributions | $3,302,378 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Syndicated Programs | 519100 | $37,938 | $37,938 |
| Event Tickets | 900099 | $122,078 | $122,078 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $160,016 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,507 | TotalRevenueColumnAmt |
| Exclusion | $12,507 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $69,020 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $30,194 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $38,826 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,826 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $38,826 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $60,343 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $51,287 | SecuritiesAmt |
| Other | $8,902 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,056 | SecuritiesAmt |
| Other | -$8,902 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154 | TotalRevenueColumnAmt |
| Exclusion | $154 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Texting Services | Desc |
| Business | 517000 | BusinessCd |
| Total Revenue Column | $8,090 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $8,090 | UnrelatedBusinessRevenueAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,090 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,521,971 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $160,016 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $46,916 | UnrelatedBusinessRevenueAmt |
| Exclusion | $12,661 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,990 | TotalAmt |
| Program Services | $54,998 | ProgramServicesAmt |
| Management And General | $97,495 | ManagementAndGeneralAmt |
| Fundraising | $42,497 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,007,324 | TotalAmt |
| Program Services | $782,621 | ProgramServicesAmt |
| Management And General | $100,733 | ManagementAndGeneralAmt |
| Fundraising | $123,970 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,664 | TotalAmt |
| Program Services | $92,901 | ProgramServicesAmt |
| Management And General | $23,787 | ManagementAndGeneralAmt |
| Fundraising | $19,976 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,684 | TotalAmt |
| Program Services | $198,410 | ProgramServicesAmt |
| Management And General | $66,137 | ManagementAndGeneralAmt |
| Fundraising | $66,137 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,847 | TotalAmt |
| Program Services | $58,948 | ProgramServicesAmt |
| Management And General | $15,164 | ManagementAndGeneralAmt |
| Fundraising | $12,735 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,558 | TotalAmt |
| Management And General | $8,558 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,400 | TotalAmt |
| Management And General | $15,400 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,691 | TotalAmt |
| Program Services | $31,052 | ProgramServicesAmt |
| Management And General | $17,625 | ManagementAndGeneralAmt |
| Fundraising | $23,014 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,711 | TotalAmt |
| Program Services | $189,518 | ProgramServicesAmt |
| Management And General | $59,542 | ManagementAndGeneralAmt |
| Fundraising | $48,651 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,329 | TotalAmt |
| Program Services | $108,730 | ProgramServicesAmt |
| Management And General | $31,066 | ManagementAndGeneralAmt |
| Fundraising | $15,533 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,364 | TotalAmt |
| Program Services | $108,055 | ProgramServicesAmt |
| Management And General | $30,873 | ManagementAndGeneralAmt |
| Fundraising | $15,436 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,956 | TotalAmt |
| Program Services | $128,069 | ProgramServicesAmt |
| Management And General | $36,591 | ManagementAndGeneralAmt |
| Fundraising | $18,296 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,926 | TotalAmt |
| Program Services | $3,941 | ProgramServicesAmt |
| Management And General | $985 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,986 | TotalAmt |
| Program Services | $44,789 | ProgramServicesAmt |
| Management And General | $11,197 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,029 | TotalAmt |
| Program Services | $2,029 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,000 | TotalAmt |
| Program Services | $20,000 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,367 | TotalAmt |
| Program Services | $114,367 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,761 | TotalAmt |
| Program Services | $10,761 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Other Operational Expense | $109,937 | $109,937 |
| Outreach Ministries | $73,097 | $73,097 |
| Programming | $69,127 | $69,127 |
| Equipment | $22,004 | $22,004 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,237 | TotalAmt |
| Program Services | $11,237 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,135,989 | TotalAmt |
| Program Services | $2,234,591 | ProgramServicesAmt |
| Management And General | $515,153 | ManagementAndGeneralAmt |
| Fundraising | $386,245 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,037,312 | BOYAmt |
| EOY | $1,318,053 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $537,096 | BOYAmt |
| EOY | $544,102 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $763,464 | BOYAmt |
| EOY | $767,202 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,247,234 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,412,417 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $732,858 | BOYAmt |
| EOY | $834,817 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,163 | BOYAmt |
| EOY | $392,317 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $528,708 | BOYAmt |
| EOY | $451,180 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $900,742 | BOYAmt |
| EOY | $639,173 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,601,343 | BOYAmt |
| EOY | $4,946,844 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,989 | BOYAmt |
| EOY | $65,413 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,565 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $918,116 | BOYAmt |
| EOY | $869,410 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $976,670 | BOYAmt |
| EOY | $934,823 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,758,509 | BOYAmt |
| EOY | $3,076,256 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $866,164 | BOYAmt |
| EOY | $935,765 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,624,673 | BOYAmt |
| EOY | $4,012,021 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,601,343 | BOYAmt |
| EOY | $4,946,844 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $385,982 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,366 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,745,316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,894,225 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,855,342 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,977,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,302,378 | CurrentTaxYearAmt |
| Total | $14,775,239 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,745,316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,894,225 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,855,342 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,977,978 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,302,378 | CurrentTaxYearAmt |
| Total | $14,775,239 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $14,775,239 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,399 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,252 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,385 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,507 | CurrentTaxYearAmt |
| Total | $30,798 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,801 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,229 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,502 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,626 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,843 | CurrentTaxYearAmt |
| Total | $154,001 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,960,038 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $538,444 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98765 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98865 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $101,163 | BeginningYearBalanceAmt |
| Contributions | $275,107 | ContributionsAmt |
| Investment Earnings Or Losses | $16,047 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $392,317 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $89,696 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,467 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $101,163 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $90,087 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | -$391 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $89,696 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $93,150 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$3,063 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $90,087 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,173 | BeginningYearBalanceAmt |
| Contributions | $60,108 | ContributionsAmt |
| Investment Earnings Or Losses | $7,974 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $105 | AdministrativeExpensesAmt |
| End Year Balance | $93,150 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.743 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.209 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.048 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $182,968 | OtherCostOrOtherBasisAmt |
| Book Value | $182,968 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,473,554 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,094,104 | DepreciationAmt |
| Book Value | $379,450 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,460,679 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,229,040 | DepreciationAmt |
| Book Value | $231,639 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $130,033 | OtherCostOrOtherBasisAmt |
| Depreciation | $89,273 | DepreciationAmt |
| Book Value | $40,760 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $834,817 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due from related party | -$191,149 |
| Right of use assets | $830,322 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $639,173 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal Income Taxes | |
| Lease liability | $869,410 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $869,410 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $0 | RevenueSubtotalAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $0 | TotalRevenuePerForm990Amt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $0 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $0 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 Intended uses of endowment funds | All of WBCL Radio Network endowed funds are to support WBCL's general operations and/or special projects in the future. |
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The Organization has received determination letters 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 Organization files the appropriate tax forms in the U.S. federal jurisdiction and the state of Indiana. 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dr D Michael Lindsay | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $415,249 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $153,250 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $2,851 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $25,535 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $56,347 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $653,232 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation | FormAndLineReferenceDesc |
| Explanation | Compensation is determined by the parent corporation, Taylor University. It is recommended and approved by their Executive Committee of the board of trustees. Comparability data is used in determining salaries and the process is documented. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 15 Process used to establish compensation | Compensation for the President is determined by the parent corporation, Taylor University. IT IS RECOMMENDED AND APPROVED BY THEIR EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARABILITY DATA IS USED IN DETERMINING SALARIES AND THE PROCESS IS DOCUMENTED. Compensation for the Executive Director and all of the Leadership Team is reviewed by the TUBI Board. During the review, comparative salary data from the CMB (Christian Music Broadcaster) Association is used in determining salaries and the process is documented. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | The majority of the Board of Directors at all times will consist of individuals who are also members of the parent corporation, Taylor University, Board of Trustees. Elected members consist of at least four members of the Taylor University Board of Trustees and at least three Community members. The President of Taylor University serves as a voting ex-officio member. Taylor University selects the Taylor members and TUBI directors select the community members. |
| Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body | There are no committees with authority to act on behalf of the Board of Directors. Accordingly, this question is answered 'no'. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | 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, Line 12c Conflict of interest policy | 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, Line 19 Required documents available to the public | 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). |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Taylor University | ||||||||||
| 1846 S Main Street | Upland | IN | 46989 | 350868181 | Higher Education | IN | 501(c)(3) | 2 | NA | false |
| Taylor University Foundation | ||||||||||
| 236 West Reade Avenue | Upland | IN | 46989 | 356047122 | Support Taylor University | IN | 501(c)(3) | Type I | Taylor University | false |
| 1846 Enterprises Inc | ||||||||||
| 236 West Reade Avenue | Upland | IN | 46989 | 833307764 | Support Taylor University | IN | 501(c)(3) | Type I | Taylor University | false |
| TUCC Inc | ||||||||||
| 15 Center Meeting Road | Wilmington | DE | 19807 | 841943979 | Support Taylor University | DE | 501(c)(3) | Type I | Taylor University | false |
| TUSO | ||||||||||
| 15 Center Meeting Road | Wilmington | DE | 19807 | 841953499 | Support Taylor University | DE | 501(c)(3) | Type I | Taylor University | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |