2024-05-15T16:10:10+00:00 2023-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-07-01 362982217 Billy Graham Center BILL 6307525128 501 College Avenue Wheaton IL 60187 J Chadwick Rynbrandt Treasurer/ WC VP for Fin & Oper 2024-05-15 true J Chadwick Rynbrandt 999009999 Mallory Fairless P01321579 3128997000 2022 2023-04-26 12:10:37Z Wheaton College Billy Graham Center Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 4034104 false 2691 X wheatonbillygraham.com X 1975 IL THE BILLY GRAHAM CENTER'S MISSION IS TO ADVANCE BIBLICAL EVANGELISM AND TO CONTRIBUTE TO WORLD EVANGELIZATION. 8 6 45 30 0 0 590257 1500382 573649 796589 1573825 1713130 124752 24003 2862483 4034104 624311 610246 0 1398264 1534911 0 0 539462 817796 2562037 2962953 300446 1071151 3723328 4889391 48817 137657 3674511 4751734 THE MISSION OF WHEATON COLLEGE BILLY GRAHAM CENTER IS TO DEVELOP AND MOBILIZE JESUS-FOLLOWERS FOR THE INDIVIDUAL AND COMMUNAL WITNESS. OUR VISION IS TO SEE A WORLD TRANSFORMED BY THE GOSPEL. false false 2802436 610246 815660 IN ADVANCE OF OUR MISSION, THE BILLY GRAHAM CENTER MAINTAINS ARCHIVES RELATED TO EVANGELISM AND MISSION AND A MUSEUM THAT CELEBRATES THE GOSPEL MESSAGE THE HISTORY OF EVANGELISM IN NORTH AMERICA. IN COOPERATION WITH WHEATON COLLEGE GRADUATE SCHOOL, WE ENCOURAGE A CONCERN FOR MISSIONS AND EVANGELISM BY OFFERING NONACADEMIC PROGRAMS FOR PASTORS, MINISTRY LEADERS, AND THE GENERAL PUBLIC TO HELP THEM REVITALIZE A PASSION FOR EVANGELISM IN THEIR MINISTRIES. SCHOLARSHIPS. THE BILLY GRAHAM CENTER PROVIDES "BILLY GRAHAM SCHOLARS" WITH SCHOLARSHIPS FROM ENDOWMENT PROCEEDS FOR WHEATON COLLEGE GRADUATE SCHOOL AND AN UNDERGRADUATE "COLSON SCHOLARSHIP" FOR FORMERLY INCARCERATED PEOPLE. INITIATIVES. WE IDENTIFY SPECIAL NEEDS IN THE CHURCH AND-THROUGHFOUR CURRENT INITIATIVES-TO SUPPORT EFFORTS TO HELP CHRISTIAN COLLEGES PREPARE STUDENTS TO SHARE THEIR FAITH, EQUIP CHRISTIANS TO USE NEW TECHNOLOGIES IN EVANGELISM, CONVENE EVANGELISM MINISTRY LEADERS THROUGH OUR EVANGELISM LEADERS FELLOWSHIP, AND SERVE AS THE NORTH AMERICAN OFFICE FOR THE GLOBAL EVANGELISM MOVEMENT, LAUSANNE. INSTITUTES. OUR NINE INSTITUTES STIMULATED THE DEVELOPMENT OF NEW EVANGELISM STRATEGIES, CONDUCTING RESEARCH, CONVENING LEADERS, AND HOSTING PUBLIC EVENTS TO ENCOURAGE THE COOPERATION AMONG CHRISTIANS WHO SHARE OUR CENTER'S GOALS. THESE INCLUDE THE CHURCH EVANGELISM INSTITUTE, AFRICAN AMERICAN CHURCH EVANGELISM INSTITUTE, CHURCH MULTIPLICATION INSTITUTE (FORMERLY THE SEND INSTITUTE), CORRECTIONAL MINISTRIES INSTITUTE (FORMERLY THE INSTITUTE FOR PRISON MINISTRIES), GLOBAL DIASPORA INSTITUTE, PREACHING INSTITUTE, RESEARCH INSTITUTE, AND RURAL CHURCH INSTITUTE (FORMERLY RURAL MATTERS INSTITUTE) AND MOSAIX MULTIETHNIC CHURCH INSTITUTE (FORMERLY MOSAIX INSTIUTE). AMPLIFY CONFERENCE. WE HOST AN ANNUAL CONFERENCE FOR CHURCH LEADERS CALLED AMPLIFY TO HELP DISSEMINATE LEADING IDEAS IN EVANGELISM STRATEGY. EACH INSTITUTE HOSTS EVENTS FOR WHICH DONORS HAVE CONTRIBUTED OR ADMISSION FEES ARE CHARGED, AND IT IS UNDERWRITTEN BY SPONSORS AND DONORS. OUR CORRECTIONAL MINISTRIES INSTITUTE INCLUDES THE CORRECTIONAL MINISTRIES AND CHAPLAINS' ASSOCIATION (CMCA), A PROFESSIONAL MEMBERSHIP ORGANIZATION FOR WHICH ANNUAL DUES ARE CHARGED. EVANGELISM LEADERS FELLOWSHIP ALSO CHARGES ANNUAL FEES. 2802436 true true false false false false false false false false false false false false true false true false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 44 0 true 45 true false false false false false false false false false false false false X 8 6 true false false false true true true true false false false true true true true true false false false false X Carlos Garcia 6307525970 501 College Avenue Wheaton IL 60187 DAVID GIESER DIRECTOR, SECRETARY 1.0 2.0 X X 0 0 0 DR Philip Ryken President, Chair 2.0 40.0 X X 0 380220 136261 Gregory Waybright Vice Chair Beg October 2022 1.0 2.0 X X 0 73380 4623 DAVID BRUCE DIRECTOR 1.0 0.0 X 0 0 0 Franklin Graham DIRECTOR 1.0 0.0 X 0 0 0 JIM GOETZ DIRECTOR 1.0 2.0 X 0 0 0 TOM PHILLIPS DIRECTOR 1.0 0.0 X 0 0 0 WILL GRAHAM DIRECTOR 1.0 0.0 X 0 0 0 Chad Rynbrandt Treasurer/ VP for FIN & OPER, Wheaton College 2.0 40.0 X 0 280866 50931 EDWARD STETZER EXECUTIVE DIRECTOR 40.0 0.0 X 0 182145 52316 0 916611 244131 0 false true false 0 5000 1495382 1500382 Conference Revenue 900099 57401 57401 Other Program Service Revenue 900099 739188 739188 0 0 0 0 796589 1713130 1713130 4932 4932 0 0 0 0 General Miscellaneous Revenue 900099 19071 19071 0 0 0 0 19071 4034104 815660 0 1718062 X 488590 488590 121656 121656 1134770 1020163 114607 52243 46258 5985 267995 237292 30703 79903 70749 9154 382040 382040 0 0 19714 19714 28973 28973 17850 17850 23074 23056 18 81855 81855 51799 51799 Special projects 32606 32606 Honorarium 74323 74323 Training 18360 18360 Event Expense 49882 49882 37320 37270 50 0 2962953 2802436 160517 0 3723328 4889391 0 0 0 0 0 0 0 0 0 0 0 0 0 3723328 4889391 48817 137657 0 0 0 0 48817 137657 X -92454 114060 3766965 4637674 3674511 4751734 3723328 4889391 X 1071151 6072 X false true X true false X X 1 WHEATON COLLEGE 362182171 2 true 488590 0 1 488590 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 3912448 -121656 -121656 4034104 0 0 4034104 2352707 0 0 2352707 610246 610246 2962953 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE WHEATON COLLEGE BILLY GRAHAM CENTER IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF WHEATON COLLEGE, A RELATED ORGANIZATION. WHEATON COLLEGE'S FIN 48 (ASC 740) FOOTNOTE FOR THE YEAR ENDED JUNE 30, 2023 READS AS FOLLOWS: THE COLLEGE AND THE WHEATON COLLEGE BILLY GRAHAM CENTER HAVE RECEIVED DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE INDICATING THEY ARE TAX EXEMPT ORGANIZATIONS DESCRIBED IN SECTION 501 (c)(3) OF THE INTERNAL REVENUE CODE (THE CODE). ACCORDINGLY, THEY ARE GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(a) OF THE CODE, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE COLLEGE BELIEVES IT HAS TAKEN NO UNCERTAIN TAX POSITION AS OF JUNE 30, 2023 OR 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 SCHOLARSHIPS - -121656 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements EQUITY TRANSFERS TO WHEATON COLLEGE - 488590 SCHOLARSHIPS - 121656 true WHEATON COLLEGE 501 COLLEGE AVE WHEATON IL 60187 362182171 501(C)(3) 488590 TO SUPPORT WHEATON COLLEGE'S GRADUATE SCHOOL ACADEMIC PROGRAMS IN EVANGELISM. 1 0 SCHOLARSHIPS 66 121656 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANTS AND SCHOLARSHIPS ARE AWARDED TO STUDENTS WHO APPLY FOR FINANCIAL ASSISTANCE AT WHEATON COLLEGE FOR WHEATON COLLEGE BILLY GRAHAM CENTER PROGRAMS. GRANT RECIPIENTS ARE BASED ON FINANCIAL NEED. ALL FUNDS ARE USED FOR TUITION AND BOOKS AND LIVING EXPENSES AT WHEATON COLLEGE. THE PROCESS IS ADMINISTERED AND MONITORED BY THE FINANCIAL AID OFFICE AT THE COLLEGE. GRANTS ARE ALSO PROVIDED TO WHEATON COLLEGE, A RELATED TAX-EXEMPT ORGANIZATION, IN SUPPORT OF THE COLLEGE'S OPERATIONS. THE CLOSE OPERATIONAL RELATIONSHIP THE FILING ORGANIZATION MAINTAINS WITH THE COLLEGE ALLOWS THE WHEATON COLLEGE BILLY GRAHAM CENTER TO MONITOR AND ENSURE GRANT FUNDS ARE USED FOR THEIR INTENDED PURPOSES. false false false false false false false false false DR Philip Ryken President, Chair 0 377913 0 0 0 2307 0 34267 0 101994 0 516481 0 0 Chad Rynbrandt Treasurer/ VP for FIN & OPER, Wheaton College 0 242737 0 0 0 38129 0 26379 0 24552 0 331797 0 0 EDWARD STETZER EXECUTIVE DIRECTOR 0 180966 0 0 0 1179 0 11327 0 40989 0 234461 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The Organization relied on Wheaton College, a related tax-exempt organization, to establish the top management official's compensation. Wheaton College uses a compensation committee, an independent compensation consultant, comparability data from the forms 990 of other organizations, compensation surveys, and review by the Board of Trustees' Governance, Nomination and compensation committee for compensation of officers, key employees and highest compensated employees. Form 990, Part VI, Line 15a COMPENSATION PAID TO TOP MANAGEMENT OFFICIAL THERE ARE NO OFFICERS OF Wheaton College BILLY GRAHAM CENTER PAID BY THE ORGANIZATION. ALL OFFICERS ARE PAID BY WHEATON COLLEGE, A RELATED TAX-EXEMPT ORGANIZATION. THE COMPENSATION COMMITTEE OF WHEATON COLLEGE, BOARD OF TRUSTEES' GOVERNANCE AND NOMINATION REVIEW AND APPROVE THE OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES' COMPENSATION. THE REVIEW INCLUDES OUTSIDE COMPENSATION SURVEYS, STUDIES PREPARED BY INTERNAL STAFF AND AN INDEPENDENT COMPENSATION CONSULTANT AS WELL AS INFORMATION FROM FORM 990'S OF SIMILAR EDUCATIONAL INSTITUTIONS. THIS PROCESS IS UNDERTAKEN ANNUALLY AND DOCUMENTED IN THE MEETING MINUTES OF THE COMPENSATION COMMITTEE, BOARD OF TRUSTEE AND NOMINATION . Form 990, Part VI, Line 15b Compensation of Other Officers and Key Employees Please see the narrative for Part VI, Line 15a. There are no officers or key employees of Wheaton College Billy Graham Center paid by the filing organization. As such, Form 990, Part VI, Line 15b is not applicable and has been answered no in accordance with the instructions. Form 990, Part VI, Line 14 DOCUMENT RETENTION POLICY Wheaton College Billy Graham Center does not have a formal document retention and destruction policy in place at this time. Departments within the organization have their own document retention and destruction policies, but the organization plans to implement an organization wide policy in the near future. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Franklin Graham and William Graham - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THIS CORPORATION SHALL BE THE DULY ELECTED TRUSTEES OF THE TRUSTEES OF WHEATON COLLEGE. EACH MEMBER SHALL BE ENTITLED TO (1) VOTE ON EACH MATTER SUBMITTED TO VOTE OF THE MEMBERS. RESIGNATION OR REMOVAL AS A TRUSTEE OF WHEATON COLLEGE SHALL RESULT IN AUTOMATIC RESIGNATION OR REMOVAL AS A MEMBER OF THIS CORPORATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ALL DIRECTORS SHALL BE ELECTED BY THE MEMBERS OF THE CORPORATION. MEMBERS HAVE THE POWER TO REMOVE DIRECTORS THAT DO NOT SATISFY THE SAME REQUIREMENTS AND QUALIFICATIONS AS THE TRUSTEES OF WHEATON COLLEGE. IN THE EVENT OF A VACANCY CAUSED BY DEATH, RESIGNATION, RETIREMENT, REMOVAL, OR DISABILITY, THE VACANCY SHALL BE FILLED BY THE MEMBER AT A REGULAR OR SPECIAL MEETING OF THE MEMBERS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Amendments to the Bylaws of The Wheaton College Billy Graham Center must be approved by a majority of the Board of Directors as well as the Wheaton College Board of Trustees. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 11b Review of form 990 by governing body After finalizing the Form 990 with the paid tax preparer, the Controller and the VP for Finance forward a copy of the 990 to all board members with sufficient time for their review prior to filing the return with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Officers, trustees, key employees and other highest compensated employees are annually asked to disclose any potential conflicts of interest. Each interested person is provided a questionnaire electronically to be reviewed. The General Counsel reviews the questionnaires and prepares an annual report to the Governance, Nominating and Compensation Committee of the Board of Trustees. If a conflict exists, the Board member is asked to abstain from voting on the issue of which they have a conflict. Form 990, Part VI, Line 19 Required documents available to the public Financial Statements, governing documents, and conflict of interest policies are not required for disclosures pursuant to internal revenue code (IRC) section 6104. Wheaton College Billy Graham Center is included in the consolidated financial statements of Wheaton College, which are available on Wheaton College's website. Form 990, Part IX, Line 11g Other Fees Outside Service Fee - Total Expense: 11576, Program Service Expense: 11576, Management and General Expenses: , Fundraising Expenses: ; Consultation - Total Expense: 61200, Program Service Expense: 61200, Management and General Expenses: , Fundraising Expenses: ; Contract Services - Total Expense: 178062, Program Service Expense: 178062, Management and General Expenses: , Fundraising Expenses: ; Other Services - Total Expense: 131202, Program Service Expense: 131202, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN ANNUITY AND SPLIT INTEREST OBLIGATION - 6072; WHEATON COLLEGE 501 COLLEGE AVENUE WHEATON IL 60187 362182171 EDUCATION IL 501(c)(3) 2 NA false Wheaton College Alumni Association 501 College Avenue Wheaton IL 60187 366127340 Alumni Association IL 501(c)(3) Type II Wheaton College false WHEATON COLLEGE TRUST COMPANY NA 501 COLLEGE AVENUE WHEATON IL 60187 364353420 TRUST ADMINISTRATION IL WHEATON COLLEGE C Corporation 0 0 0 false false true false false false false false false false false false false false true true false false false false