Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
990 • Fiscal year 2014 • EIN 35-1975367
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 13.1% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$2,594,105
Up $110,824 (+4.5%) from 2012
Net Assets
Up$2,190,334
Up $169,583 (+8.4%) from 2012
Liabilities
Down$403,771
Down $58,759 (-13%) from 2012
Revenue
$2,114,535
No earlier filing loaded for comparison.
Expenses
Up$2,076,617
Up $111,893 (+5.7%) from 2012
Net Income
$37,918
No earlier filing loaded for comparison.
The Mission of WBCL is to communicate God's redemptive love, grace, and truth through captivating media.
The WBCL Radio Network is a ministry partner with Taylor University, communicating God's love.Community Outreach: In 1990, WBCL began its Outreach Projects. Through the station's Outreach Projects, provisions of food, clothing and sundry items are provided to families each year. Clothing and food are donated by listeners to the station. WBCL's Outreach Director then distributes the items via established Social Service Agencies and Charitable Organizations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $963,249 | $989,077 | ▲ $25,828 |
| Pledges and Grants Receivable | $596,676 | $605,642 | ▲ $8,966 |
| Savings and Temporary Cash Investments | $84 | $450,036 | ▲ $449,952 |
| Intangible Assets | $379,300 | $379,300 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $647,798 | $124,728 | ▼ $523,070 |
| Investments in Publicly Traded Securities | $12,150 | $12,827 | ▲ $677 |
| Prepaid Expenses and Deferred Charges | $1,000 | $1,000 | → $0 |
| Total Assets | $2,609,093 | $2,594,105 | ▼ $14,988 |
| Other Assets Total | $8,836 | $31,495 | ▲ $22,659 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $431,677 | $382,550 | ▼ $49,127 |
| Accounts Payable and Accrued Expenses | $25,000 | $21,221 | ▼ $3,779 |
| Total Liabilities | $456,677 | $403,771 | ▼ $52,906 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,943,439 | $2,106,025 | ▲ $162,586 |
| Permanently Rstr Net Assets | $37,691 | $83,436 | ▲ $45,745 |
| Temporarily Rstr Net Assets | $171,286 | $873 | ▼ $170,413 |
| Total Net Assets Fund Balance | $2,152,416 | $2,190,334 | ▲ $37,918 |
| Total Liabilities and Net Assets / Fund Balance | $2,609,093 | $2,594,105 | ▼ $14,988 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $287,467 | $1,147,291 | $1,434,758 |
| Buildings | $509,196 | $816,565 | $1,325,761 |
| Land | $182,968 | - | $182,968 |
| Other Land Buildings | $9,446 | $62,439 | $71,885 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $12,150 | - | ▲ $868 | - | $12,827 |
| 2012 | $11,087 | - | ▲ $1,063 | - | $12,150 |
| 2011 | $8,438 | - | ▲ $2,649 | - | $11,087 |
| 2010 | - | $8,438 | - | - | $8,438 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Ross McCampbell | Executive Director | FT | $98,347 | $98,347 |
| Marsha Bunker | Manager for Finance & Administration | FT | $91,624 | $91,624 |
| Name | Title |
|---|---|
| Chris Goeglein | Chairman |
| Dr Eugene Habecker | President of Taylor University |
| Doug Rupp | Vice-Chairman |
| David Boyer Sr | Director |
| James A Blum | Director |
| Jean Parrish | Director |
| Kathy Rogers | Director |
| Nick Wallace | Director |
| Tom Shepherd | Director |
| Galen Maust | Secretary/Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,276,839 |
| Other Expenses | $799,778 |
| Total Fundraising Expense | $145,072 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $642,259 | - | $48,342 | $690,601 |
| Other Employee Benefits | $203,023 | - | $15,281 | $218,304 |
| Current Officers, Directors, Trustees, and Key Employees | $193,311 | - | $14,550 | $207,861 |
| Depreciation Depletion | $108,553 | - | $8,171 | $116,724 |
| Office Expenses | $101,168 | - | $7,539 | $108,707 |
| Fees for Services Other | $98,866 | - | $7,442 | $106,308 |
| Pension Plan Contributions | $88,320 | - | $6,648 | $94,968 |
| Advertising | $81,913 | - | $6,166 | $88,079 |
| Occupancy | $67,969 | - | $5,116 | $73,085 |
| Payroll Taxes | $60,548 | - | $4,557 | $65,105 |
| All Other Expenses | $37,267 | - | $2,805 | $40,072 |
| Information Technology | $23,562 | - | $1,774 | $25,336 |
| Interest | $19,805 | - | $1,491 | $21,296 |
| Conferences and Meetings | $16,936 | - | $1,275 | $18,211 |
| Payments to Affiliates | $13,905 | - | $1,047 | $14,952 |
| Insurance | $9,042 | - | $681 | $9,723 |
| Travel | $8,143 | - | $613 | $8,756 |
| Fees for Services Accounting | $7,905 | - | $595 | $8,500 |
| Fees for Services Legal | $4,591 | - | $346 | $4,937 |
| Other Expenses | $9,378 | $3,200 | $706 | $3,200 |
| Total Functional Expenses | $1,928,345 | $3,200 | $145,072 | $2,076,617 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Chris Goeglein, James A. Blum, and Kathy Rogers have a business relationship.”
“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.”
“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.”
“The Executive Director's salary is recommended and approved by the Executive Committee of the board of directors. Comparability data is used in determining salaries and the process is documented.”
“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.”
“All of WBCL Radio Network endowed funds are to support the WBCL's general operations.”
“The Organization has received a determination letter from the Internal Revenue Service indicating it is a tax-exempt organization as provided in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes on income related to its exempt purpose. The accounting guidance for uncertainty in income taxes prescribes the recognition threshold a tax position is required to meet before being recognized in the financial statements. The guidance also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management believes there are no material uncertainties in income taxes. The Organization files the appropriate tax forms in the U.S. federal jurisdiction and the state of Indiana. With few exceptions, the Organization is no longer subject to examination by the Internal Revenue Service or state of Indiana for years before 2011.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 25000 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21221 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The WBCL Radio Network is a ministry partner with Taylor University, communicating God's love.Community Outreach: In 1990, WBCL began its Outreach Projects. Through the station's Outreach Projects, provisions of food, clothing and sundry items are provided to families each year. Clothing and food are donated by listeners to the station. WBCL's Outreach Director then distributes the items via established Social Service Agencies and Charitable Organizations. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 6166 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 81913 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 88079 |
| IRS990/AllOtherContributionsAmt | 0 | 2010499 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 2805 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 37267 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 40072 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | Marsha Bunker |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2607450576 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1115 West Rudisill Blvd |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Fort Wayne |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 46807 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 647798 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 124728 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 14550 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 193311 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 207861 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 1275 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 16936 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 18211 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2010499 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 691 |
| IRS990/CYOtherExpensesAmt | 0 | 799778 |
| IRS990/CYOtherRevenueAmt | 0 | 19695 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 83650 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 37918 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1276839 |
| IRS990/CYTotalExpensesAmt | 0 | 2076617 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 145072 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2114535 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 8171 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 108553 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 116724 |
| IRS990/Desc | 0 | Broadcast Services WBCL broadcasts 24 hours-a-day reaching into northeast Indiana, northwest Ohio, west central Ohio, and southern Michigan through a 50,000 watt station in Fort Wayne, Indiana, a 20,000 watt simulcast station in Archbold, Ohio, a 6,000 watt simulcast station in Spencerville, Ohio, a 6,000 watt simulcast station in Bronson, Michigan and a 150 watt simulation station in Upland, Indiana. The format features local news and weather, a hour-long talk show featuring authors, open line discussions and topical discussions and coverage of community events and projects. In addition to this local emphasis, programming includes nationally syndicated programs. We are primarily a contemporary Christian music station. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1 | 0 | WBCL Radio Network |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1928345 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 595 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 7905 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8500 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 346 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4591 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4937 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 7442 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 98866 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 106308 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 65.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 52962 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 23444 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 23212 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Chris Goeglein |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Doug Rupp |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Galen Maust |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tom Shepherd |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | James A Blum |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Nick Wallace |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jean Parrish |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Kathy Rogers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | David Boyer Sr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Dr Eugene Habecker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Ross McCampbell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Marsha Bunker |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 223641 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 74903 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 68412 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice-Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | President of Taylor University |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Manager for Finance & Administration |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2146768 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 51928 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 1774 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 23562 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 25336 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 681 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9042 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9723 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 379300 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 379300 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 1491 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 19805 |
| IRS990/InterestGrp/TotalAmt | 0 | 21296 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 691 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 691 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 12150 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 12827 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2026295 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 963249 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 989077 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3015372 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 32233 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The mission of WBCL is to communicate God's redemptive love and truth through captivating media that inform, entertain, challenge, inspire and encourage. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 431677 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 382550 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2152416 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2190334 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 19695 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 19695 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 14855 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 5116 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 67969 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 73085 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 7539 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 101168 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 108707 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 8836 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 31495 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 15281 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 203023 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 218304 |
| IRS990/OtherExpensesGrp/Desc | 0 | Equipment & Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Programming |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues and subscriptions |
| IRS990/OtherExpensesGrp/Desc | 3 | UBIT Tax |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 6512 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 3415 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 706 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3200 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 86514 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 45367 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9378 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 93026 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 48782 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10084 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3200 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 48342 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 642259 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 690601 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/FundraisingAmt | 0 | 1047 |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 13905 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 14952 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 4557 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 60548 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 65105 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 6648 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 88320 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 94968 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 37691 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 83436 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 596676 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 605642 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1000 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1000 |
| IRS990/PrincipalOfficerNm | 0 | Ross McCampbell |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 519100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Syndicated Programs |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 83650 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 83650 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2046760 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2060 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1179 |
| IRS990/PYOtherExpensesAmt | 0 | 800833 |
| IRS990/PYOtherRevenueAmt | 0 | 17263 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 165858 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 131665 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1296502 |
| IRS990/PYTotalExpensesAmt | 0 | 2099395 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2231060 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 37918 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 19695 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 83650 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 84 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 450036 |
| IRS990ScheduleA/CertificationInd | 0 | X |
| IRS990ScheduleA/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 350868181 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1 | 0 | Taylor University |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 509196 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 816565 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1325761 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 191 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 12150 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 12827 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 868 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 11087 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 12150 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1063 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 8438 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 11087 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2649 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 8438 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 8438 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 287467 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1147291 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1434758 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 182968 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 182968 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 9446 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 62439 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 71885 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | All of WBCL Radio Network endowed funds are to support the WBCL's general operations. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The Organization has received a determination letter from the Internal Revenue Service indicating it is a tax-exempt organization as provided in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes on income related to its exempt purpose. The accounting guidance for uncertainty in income taxes prescribes the recognition threshold a tax position is required to meet before being recognized in the financial statements. The guidance also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management believes there are no material uncertainties in income taxes. The Organization files the appropriate tax forms in the U.S. federal jurisdiction and the state of Indiana. With few exceptions, the Organization is no longer subject to examination by the Internal Revenue Service or state of Indiana for years before 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 989077 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.