Civic Intelligence

Taylor University Broadcasting Inc.

990 • Fiscal year 2014 • EIN 35-1975367

Jun 01, 2013 to May 31, 2014 • Filed on Oct 30, 2014

1115 West Rudisill Blvd46807

(260) 745-0576

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.16x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.19x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$276,603

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

51st percentile

2.2%

Faster asset growth than 51% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

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.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $2,697,131Liabilities 2010: $573,161Net Assets 2010: $2,123,9702010Assets 2011: $2,485,377Liabilities 2011: $488,595Net Assets 2011: $1,996,7822011Assets 2012: $2,483,281Liabilities 2012: $462,530Net Assets 2012: $2,020,7512012Assets 2014: $2,594,105Liabilities 2014: $403,771Net Assets 2014: $2,190,3342014Assets 2015: $2,660,937Liabilities 2015: $326,820Net Assets 2015: $2,334,1172015Assets 2016: $2,817,570Liabilities 2016: $295,318Net Assets 2016: $2,522,2522016Assets 2017: $2,690,229Liabilities 2017: $164,903Net Assets 2017: $2,525,3262017Assets 2018: $2,815,356Liabilities 2018: $179,536Net Assets 2018: $2,635,8202018Assets 2019: $3,098,819Liabilities 2019: $167,331Net Assets 2019: $2,931,4882019Assets 2020: $3,874,048Liabilities 2020: $804,932Net Assets 2020: $3,069,1162020Assets 2021: $4,261,531Liabilities 2021: $807,785Net Assets 2021: $3,453,7462021Assets 2022: $4,217,815Liabilities 2022: $384,573Net Assets 2022: $3,833,2422022Assets 2023: $4,647,703Liabilities 2023: $1,226,174Net Assets 2023: $3,421,5292023Assets 2024: $4,601,343Liabilities 2024: $976,670Net Assets 2024: $3,624,6732024Assets 2025: $4,946,844Liabilities 2025: $934,823Net Assets 2025: $4,012,0212025

Highlighted filing

2014

Assets$2,594,105
Liabilities$403,771
Net Assets$2,190,334

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,768,9992010Expenses 2011: $2,074,8072011Expenses 2012: $1,964,7242012Revenue 2014: $2,114,535Expenses 2014: $2,076,617Net Income 2014: $37,9182014Revenue 2015: $2,173,470Expenses 2015: $2,029,687Net Income 2015: $143,7832015Revenue 2016: $2,337,043Expenses 2016: $2,148,908Net Income 2016: $188,1352016Revenue 2017: $2,340,851Expenses 2017: $2,337,777Net Income 2017: $3,0742017Revenue 2018: $2,399,037Expenses 2018: $2,284,385Net Income 2018: $114,6522018Revenue 2019: $2,660,925Expenses 2019: $2,365,257Net Income 2019: $295,6682019Revenue 2020: $2,622,430Expenses 2020: $2,484,802Net Income 2020: $137,6282020Revenue 2021: $2,822,425Expenses 2021: $2,437,795Net Income 2021: $384,6302021Revenue 2022: $3,016,713Expenses 2022: $2,627,474Net Income 2022: $389,2392022Revenue 2023: $3,027,392Expenses 2023: $3,435,529Net Income 2023: -$408,1372023Revenue 2024: $3,141,837Expenses 2024: $2,946,201Net Income 2024: $195,6362024Revenue 2025: $3,521,971Expenses 2025: $3,135,989Net Income 2025: $385,9822025

Highlighted filing

2014

Revenue$2,114,535
Expenses$2,076,617
Net Income$37,918
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 30, 2014
Return Version
2013v3.0
Gross Receipts
$2,146,768
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Ross McCampbellExecutive DirectorFT$98,347$98,347
Marsha BunkerManager for Finance & AdministrationFT$91,624$91,624

Board Members and Trustees

NameTitle
Chris GoegleinChairman
Dr Eugene HabeckerPresident of Taylor University
Doug RuppVice-Chairman
David Boyer SrDirector
James A BlumDirector
Jean ParrishDirector
Kathy RogersDirector
Nick WallaceDirector
Tom ShepherdDirector
Galen MaustSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,010,499
Program Service Revenue
$83,650
Investment Income
$691
Other Revenue
$19,695
All Other Contributions
$2,010,499
Change in Net Assets
$37,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Chris Goeglein, James A. Blum, and Kathy Rogers have a business relationship.

Form 990, Part VI, Section B, line 11

Taylor University Broadcasting, Inc.'s (WBCL) independent certified public accounting firm prepared the Form 990, it was reviewed by WBCL's Manager for Finance & Administration and the Vice President for Finance/CFO for the parent company (Taylor University), and finally it was presented to the board for review prior to filing. WBCL utilized this process to ensure that its Form 990 received substantive review by directors and professionals with specific knowledge of WBCL's activities and extensive financial, accounting and tax expertise.

Form 990, Part VI, Section B, line 12C

In order to avoid any conflict of interest or even the appearance of such, the policy of the Board of Taylor University Broadcasting, Inc. requires that, in the event the Board or officers must consider any transaction for the radio network which also involves 1) a member of the Board or any officer of the radio network or a member of his or her family, which shall be a spouse, parents, siblings, and children, or 2) an organization with which a member of the Board or any officer of the radio network is affiliated, such trustee, or officer, at the first knowledge of the transaction, shall disclose fully the precise nature of the interest or involvement. Disclosure is further required of Board members and officers of the institution concerning all relationships, other affiliations in broadcast outlets, and business associations that reasonably could give rise to a conflict of interest involving the institution. This disclosure shall be annually reported and kept current. Trustees or officers who have declared or been found to have conflict of interest in any matter before the administration or the Board, shall refrain from participating in consideration of the proposed transaction, unless for special reasons the Board or administration requests information or interpretation from the person or persons involved. The person or persons involved should not vote on such matters and persons should not vote on conflicting issues, and it should be so recorded in the minutes as abstaining.

Form 990, Part VI, Section B, line 15

The Executive Director's salary is recommended and approved by the Executive Committee of the board of directors. Comparability data is used in determining salaries and the process is documented.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request, either as printed or an electronic copy.

Filing and Contact Details

Filer

EIN
35-1975367
Phone
2607450576

Signing Officer

Name
Ross McCampbell
Title
Executive Director
Phone
2607450576
Signed
2014-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ross McCampbell
Formed
1996
Legal Domicile
In
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
145

Preparer

Preparer
Wayne Harder
Phone
3126343400
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

All of WBCL Radio Network endowed funds are to support the WBCL's general operations.

Part X, Line 2:

The Organization has received a determination letter from the Internal Revenue Service indicating it is a tax-exempt organization as provided in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes on income related to its exempt purpose. The accounting guidance for uncertainty in income taxes prescribes the recognition threshold a tax position is required to meet before being recognized in the financial statements. The guidance also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management believes there are no material uncertainties in income taxes. The Organization files the appropriate tax forms in the U.S. federal jurisdiction and the state of Indiana. With few exceptions, the Organization is no longer subject to examination by the Internal Revenue Service or state of Indiana for years before 2011.

Raw XML AppendixShowing 400 of 559 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025000
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt021221
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0The 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/FundraisingAmt06166
IRS990/AdvertisingGrp/ProgramServicesAmt081913
IRS990/AdvertisingGrp/TotalAmt088079
IRS990/AllOtherContributionsAmt02010499
IRS990/AllOtherExpensesGrp/FundraisingAmt02805
IRS990/AllOtherExpensesGrp/ProgramServicesAmt037267
IRS990/AllOtherExpensesGrp/TotalAmt040072
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10Marsha Bunker
IRS990/BooksInCareOfDetail/PhoneNum02607450576
IRS990/BooksInCareOfDetail/USAddress/AddressLine101115 West Rudisill Blvd
IRS990/BooksInCareOfDetail/USAddress/City0Fort Wayne
IRS990/BooksInCareOfDetail/USAddress/State0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCode046807
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0647798
IRS990/CashNonInterestBearingGrp/EOYAmt0124728
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt014550
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0193311
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0207861
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt01275
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt016936
IRS990/ConferencesMeetingsGrp/TotalAmt018211
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02010499
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0691
IRS990/CYOtherExpensesAmt0799778
IRS990/CYOtherRevenueAmt019695
IRS990/CYProgramServiceRevenueAmt083650
IRS990/CYRevenuesLessExpensesAmt037918
IRS990/CYSalariesCompEmpBnftPaidAmt01276839
IRS990/CYTotalExpensesAmt02076617
IRS990/CYTotalFundraisingExpenseAmt0145072
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02114535
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt08171
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0108553
IRS990/DepreciationDepletionGrp/TotalAmt0116724
IRS990/Desc0Broadcast 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/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine10WBCL Radio Network
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01928345
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/FundraisingAmt0595
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07905
IRS990/FeesForServicesAccountingGrp/TotalAmt08500
IRS990/FeesForServicesLegalGrp/FundraisingAmt0346
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt04591
IRS990/FeesForServicesLegalGrp/TotalAmt04937
IRS990/FeesForServicesOtherGrp/FundraisingAmt07442
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt098866
IRS990/FeesForServicesOtherGrp/TotalAmt0106308
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt965.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1150.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt952962
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1023444
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1123212
IRS990/Form990PartVIISectionAGrp/PersonNm0Chris Goeglein
IRS990/Form990PartVIISectionAGrp/PersonNm1Doug Rupp
IRS990/Form990PartVIISectionAGrp/PersonNm2Galen Maust
IRS990/Form990PartVIISectionAGrp/PersonNm3Tom Shepherd
IRS990/Form990PartVIISectionAGrp/PersonNm4James A Blum
IRS990/Form990PartVIISectionAGrp/PersonNm5Nick Wallace
IRS990/Form990PartVIISectionAGrp/PersonNm6Jean Parrish
IRS990/Form990PartVIISectionAGrp/PersonNm7Kathy Rogers
IRS990/Form990PartVIISectionAGrp/PersonNm8David Boyer Sr
IRS990/Form990PartVIISectionAGrp/PersonNm9Dr Eugene Habecker
IRS990/Form990PartVIISectionAGrp/PersonNm10Ross McCampbell
IRS990/Form990PartVIISectionAGrp/PersonNm11Marsha Bunker
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt9223641
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1074903
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1168412
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary/Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9President of Taylor University
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Manager for Finance & Administration
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02146768
IRS990/GrossRentsGrp/RealAmt051928
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01774
IRS990/InformationTechnologyGrp/ProgramServicesAmt023562
IRS990/InformationTechnologyGrp/TotalAmt025336
IRS990/InsuranceGrp/FundraisingAmt0681
IRS990/InsuranceGrp/ProgramServicesAmt09042
IRS990/InsuranceGrp/TotalAmt09723
IRS990/IntangibleAssetsGrp/BOYAmt0379300
IRS990/IntangibleAssetsGrp/EOYAmt0379300
IRS990/InterestGrp/FundraisingAmt01491
IRS990/InterestGrp/ProgramServicesAmt019805
IRS990/InterestGrp/TotalAmt021296
IRS990/InvestmentIncomeGrp/ExclusionAmt0691
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0691
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt012150
IRS990/InvestmentsPubTradedSecGrp/EOYAmt012827
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02026295
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0963249
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0989077
IRS990/LandBldgEquipCostOrOtherBssAmt03015372
IRS990/LegalDomicileStateCd0IN
IRS990/LessRentalExpensesGrp/RealAmt032233
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The mission of WBCL is to communicate God's redemptive love and truth through captivating media that inform, entertain, challenge, inspire and encourage.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0431677
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0382550
IRS990/NetAssetsOrFundBalancesBOYAmt02152416
IRS990/NetAssetsOrFundBalancesEOYAmt02190334
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt019695
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt019695
IRS990/NetUnrelatedBusTxblIncmAmt014855
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt05116
IRS990/OccupancyGrp/ProgramServicesAmt067969
IRS990/OccupancyGrp/TotalAmt073085
IRS990/OfficeExpensesGrp/FundraisingAmt07539
IRS990/OfficeExpensesGrp/ProgramServicesAmt0101168
IRS990/OfficeExpensesGrp/TotalAmt0108707
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08836
IRS990/OtherAssetsTotalGrp/EOYAmt031495
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt015281
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0203023
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0218304
IRS990/OtherExpensesGrp/Desc0Equipment & Maintenance
IRS990/OtherExpensesGrp/Desc1Programming
IRS990/OtherExpensesGrp/Desc2Dues and subscriptions
IRS990/OtherExpensesGrp/Desc3UBIT Tax
IRS990/OtherExpensesGrp/FundraisingAmt06512
IRS990/OtherExpensesGrp/FundraisingAmt13415
IRS990/OtherExpensesGrp/FundraisingAmt2706
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03200
IRS990/OtherExpensesGrp/ProgramServicesAmt086514
IRS990/OtherExpensesGrp/ProgramServicesAmt145367
IRS990/OtherExpensesGrp/ProgramServicesAmt29378
IRS990/OtherExpensesGrp/TotalAmt093026
IRS990/OtherExpensesGrp/TotalAmt148782
IRS990/OtherExpensesGrp/TotalAmt210084
IRS990/OtherExpensesGrp/TotalAmt33200
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt048342
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0642259
IRS990/OtherSalariesAndWagesGrp/TotalAmt0690601
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt01047
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt013905
IRS990/PaymentsToAffiliatesGrp/TotalAmt014952
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04557
IRS990/PayrollTaxesGrp/ProgramServicesAmt060548
IRS990/PayrollTaxesGrp/TotalAmt065105
IRS990/PensionPlanContributionsGrp/FundraisingAmt06648
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt088320
IRS990/PensionPlanContributionsGrp/TotalAmt094968
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt037691
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt083436
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0596676
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0605642
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01000
IRS990/PrincipalOfficerNm0Ross McCampbell
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0519100
IRS990/ProgramServiceRevenueGrp/Desc0Syndicated Programs
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt083650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt083650
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02046760
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02060
IRS990/PYInvestmentIncomeAmt01179
IRS990/PYOtherExpensesAmt0800833
IRS990/PYOtherRevenueAmt017263
IRS990/PYProgramServiceRevenueAmt0165858
IRS990/PYRevenuesLessExpensesAmt0131665
IRS990/PYSalariesCompEmpBnftPaidAmt01296502
IRS990/PYTotalExpensesAmt02099395
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02231060
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt037918
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt019695
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt083650
IRS990/SavingsAndTempCashInvstGrp/BOYAmt084
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0450036
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0350868181
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc02
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10Taylor University
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0509196
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0816565
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01325761
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0191
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt012150
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt012827
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0868
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt011087
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt012150
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01063
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt08438
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt011087
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02649
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt08438
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt08438
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd01
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0287467
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01147291
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01434758
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0182968
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0182968
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09446
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062439
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt071885
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0All of WBCL Radio Network endowed funds are to support the WBCL's general operations.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The 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/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0989077
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.95$0.93$4.01$3.52$3.14$0.39
2024Detailed filing. Detailed filing data is available for this year.$4.60$0.98$3.62$3.14$2.95$0.20
2023Detailed filing. Detailed filing data is available for this year.$4.65$1.23$3.42$3.03$3.44$0.41
2022Detailed filing. Detailed filing data is available for this year.$4.22$0.38$3.83$3.02$2.63$0.39
2021Detailed filing. Detailed filing data is available for this year.$4.26$0.81$3.45$2.82$2.44$0.38
2020Detailed filing. Detailed filing data is available for this year.$3.87$0.80$3.07$2.62$2.48$0.14
2019Detailed filing. Detailed filing data is available for this year.$3.10$0.17$2.93$2.66$2.37$0.30
2018Detailed filing. Detailed filing data is available for this year.$2.82$0.18$2.64$2.40$2.28$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.69$0.16$2.53$2.34$2.34$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.82$0.30$2.52$2.34$2.15$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.66$0.33$2.33$2.17$2.03$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.59$0.40$2.19$2.11$2.08$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.46$2.02$1.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$0.49$2.00$2.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.57$2.12$2.77