2024-05-15T16:09:21+00:00 2023-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-07-01 362182171 Wheaton College WHEA 6307525970 501 College Avenue Wheaton IL 60187 J Chadwick Rynbrandt VP for Finance & Operations 2024-05-15 true J Chadwick Rynbrandt 999009999 Mallory Fairless P01321579 3128997000 2022 2023-04-26 12:10:37Z Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 414617905 false 2691 X www.wheaton.edu X 1860 IL Wheaton College serves Jesus Christ and advances his Kingdom through excellence in liberal arts and graduate programs that educate the whole person to build the church and benefit society worldwide. 18 15 2974 50 -195353 0 51186494 34317420 127690288 127639901 51732979 18740032 879289 938410 231489050 181635763 46883190 44749799 0 75254780 75810679 0 7002148 47160878 54742673 169298848 175303151 62190202 6332612 1009461058 1048214568 195617538 190453052 813843520 857761516 X Wheaton College serves Jesus Christ and advances His kingdom through excellence in liberal arts and graduate programs that educate the whole person to build the church and benefit society worldwide. false false 98141138 43859211 99839556 EDUCATION AND INSTRUCTION - THE COLLEGE OFFERS UNDERGRADUATE DEGREES IN 47 AREAS OF MAJOR STUDY INCLUDING 7 IN THE CONSERVATORY; 13 MASTER OF ARTS DEGREES AND 3 DOCTORAL DEGREES. THERE ARE APPROXIMATELY 2900 STUDENTS ENROLLED AT THE COLLEGE. 27233626 271894 STUDENT SERVICES - PROGRAMS ARE PROVIDED FOR THE ENRICHMENT OF THE STUDENTS TO ALLOW THEM TO EXPERIENCE LIFE AS A CHRISTIAN COMMUNITY. WHEATON COLLEGE ATHLETICS SPONSORS 21 SPORTS FOR MALE AND FEMALE STUDENT ATHLETES. 14244747 21347505 AUXILIARY ENTERPRISES - THE COLLEGE PROVIDES ROOM AND BOARD FOR ITS STUDENTS. 4557681 890588 7027436 ARTIST SERIES, THE COMMUNITY SCHOOL OF THE ARTS AND SUMMER SPORTS CAMPS. MINOR PROGRAMS, APPLICATION FEES, TUITION INSTALLMENT PLAN FEES, PARKING FINES, PARKING PERMITS AND LIBRARY FINES. THE COLLEGE SOLICITS A VARIETY OF CONTRIBUTIONS FOR ITS PROGRAMS INCLUDING DONOR-ADVISED FUNDS. DONOR-ADVISED FUND CONTRIBUTIONS RECEIVED ARE ACCOUNTED FOR AS OTHER INVESTMENTS. DONOR-ADVISED FUNDS ALLOW FOR THE DONOR TO RECOMMEND DISTRIBUTIONS TO COLLEGE PROGRAMS OR OTHER CHARITABLE ORGANIZATIONS. ALTHOUGH THE COLLEGE GENERALLY COMPLIES WITH THE DONOR'S RECOMMENDATION, THEY ARE SUBJECT TO APPROVAL BY THE COLLEGE'S CHARITY SELECTION COMMITTEE. THE COLLEGE'S POLICY IS TO DISTRIBUTE A MAXIMUM OF 75% - 90% OF DONOR-ADVISED FUND CONTRIBUTIONS TO UNRELATED THIRD PARTIES. 4557681 890588 7027436 144177192 true true false false true true true false true true true false false true true false true true false true false false false false false false true true true false false false true true false true false true true false false false true true true false false true X 4442 0 true 2974 true true true true IS false false false false false false false true false false false false false false X 18 15 false false false false false false false true true false false true true true true true false true true false CA CO AK MI SC WA X Carlos Garcia 6307525970 501 College Avenue Wheaton IL 60187 Andrea D Scott Vice Chair/Trustee 2.0 0.0 X X 0 0 0 James A Goetz Chair/Trustee 2.0 1.0 X X 0 0 0 Jeffrey S Meyer Secretary/Trustee 2.0 0.0 X X 0 0 0 Philip G Ryken President/Trustee 40.0 2.0 X X 380220 0 136261 Barbara W Anderson Trustee 2.0 0.0 X 0 0 0 Charles Pollard Trustee 2.0 0.0 X 0 0 0 Dale C Wong Trustee 2.0 0.0 X 0 0 0 David K Gieser Trustee 2.0 1.0 X 0 0 0 Dr Darrell L Bock Trustee 2.0 1.0 X 0 0 0 Gregory L Jao Trustee 2.0 0.0 X 0 0 0 Gregory L Waybright Trustee 2.0 1.0 X 73380 0 4623 John H Augustine Trustee 2.0 0.0 X 0 0 0 Kathryn H Vaselkiv Trustee 2.0 0.0 X 0 0 0 Kurt A Keilhacker Trustee 2.0 0.0 X 0 0 0 Lisa K Beamer Trustee 2.0 0.0 X 0 0 0 Mary J Schaller Trustee 2.0 0.0 X 0 0 0 Rev Irwyn L Ince Trustee 2.0 0.0 X 0 0 0 Steven C Preston Trustee 2.0 0.0 X 0 0 0 J Chadwick Rynbrandt VP for Finance & Operations, Treasurer 40.0 1.0 X 280866 0 50931 Karen Lee Provost 40.0 0.0 X 224322 0 46060 Kirk D Farney VP for Advancement & Alumni Relations 40.0 0.0 X 232570 0 46344 Paul Chelsen Vice President - Student Development 40.0 0.0 X 174366 0 90688 Silvio Vazquez Chief Enrollment Management Officer 40.0 0.0 X 173951 0 48426 Vanessa Wynder Quainoo Chief Intercultural Engagement Officer (From July, 2022) 40.0 0.0 X 77872 0 16088 Alan Wolff Chief Information Officer (from January, 2022) 40.0 0.0 X 207509 0 19775 Jay Bieszke Director of Facilities 40.0 0.0 X 161604 0 36321 Kenneth Larson Investment Manager 40.0 0.0 X 181028 0 66227 Carlos Garcia Controller 40.0 0.0 X 146046 0 38567 EDWARD STETZER DEAN & EXEC DIR WCBGC 0.0 40.0 X 182145 0 52316 Jamie Aten Professor/Exec Director of HDI 40.0 0.0 X 154264 0 42007 Mark Yarhouse Professor 40.0 0.0 X 166612 0 37436 Michael Wilder Dean of Music & Communications 40.0 0.0 X 147013 0 35850 2963768 0 767920 110 false true false POWER CONSTRUCTION 8750 W Bryn Mawr Ave Chicago IL 60631 CONSTRUCTION SERVICES 12762644 MA MORTENSON CO 25 NORTHWEST POINT BLVD SUITE 100 ELK GROVE VILLAGE IL 60007 CONSTRUCTION SERVICES 12284268 BON APPETIT 421 CHASE STREET WHEATON IL 60187 FOOD SERVICE 4165021 Mythics Inc 4525 Main Street Virginia Beach VA 23462 CONSULTING 1509264 Graphic Art Studio 28W111 Commercial Avenue Barrington IL 60010 Graphic Design Company 592045 29 488590 1249920 32578910 4413068 34317420 Tuition & Fees 611600 99839556 99839556 Auxiliary Revenue 611600 21347505 21347505 Public Service Revenues 541800 1991506 1991506 Minor Program Revenues 611600 4189440 4189440 Student Insurance 900099 271894 271894 0 0 0 0 127639901 15619332 -213420 15832752 34583 34583 39608 39608 0 39608 338 39270 236078972 23870 232934505 47637 3144467 -23767 3120700 3120700 Trust Company Fees 561000 864219 846490 17729 0 0 0 0 864219 181635763 128486391 -195353 19027305 890588 890588 43859211 43859211 2729431 736946 1664953 327532 268569 268569 56725267 46416026 5611674 4697567 2546023 2083309 251871 210843 9430809 7716855 932964 780990 4110580 3363524 406648 340408 104605 104605 213791 213791 436680 436680 10103468 7476566 2525867 101035 1135249 306517 692502 136230 2322648 1957854 295114 69680 1983451 311519 1671932 7580147 7352743 151603 75801 3049742 2714270 121990 213482 384334 323971 60363 3963875 3963875 13380943 11793068 1587875 1567495 521225 1046270 PRINTING AND PUBLICATIONS 633435 126687 500414 6334 Professional Development 695848 473177 187879 34792 Special Projects 935129 788259 146870 DUES & MEMBERSHIPS 372686 238519 126713 7454 5879147 4726358 1152789 0 175303151 144177192 24123811 7002148 68491857 45823730 6051337 5859898 2107189 2942184 53281 36050 0 0 4954758 3860553 0 4589138 3281578 488090534 233995529 241355492 254095005 607153261 626980793 65963446 90802469 1156546 992027 7584753 13540281 1009461058 1048214568 21773855 12077404 5601485 5033792 0 0 72000000 72000000 96242198 101341856 195617538 190453052 X 344944452 376115076 468899068 481646440 813843520 857761516 1009461058 1048214568 X 6332612 37729509 -144125 X false true X true true true X 40814476 26098804 42252702 51186495 34317420 194669897 0 0 40814476 26098804 42252702 51186495 34317420 194669897 13561624 181108273 11295072 12013308 8071247 11711419 15693523 58784569 0 0 0 0 0 0 1070794 735307 796386 817936 864219 4284642 257739108 616016494 0.7027 0.7178 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - NET GAIN FROM SALE OF INVENTORY, COLUMN A - 422687.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 422687.0; DESCRIPTION - TRUST COMPANY FEES, COLUMN A - 648107.0, COLUMN B - 735307.0, COLUMN C - 796386.0, COLUMN D - 817936.0, COLUMN E - 864219.0, COLUMN F - 3861955.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34 0 678027 0 890588 0 8197967 0 true true 1000 701771 X X X X false 529360239 10191198 45029315 26270843 78045 0 558231864 647433000 5320026 -99389816 23849063 153908 0 529360239 502044000 11367000 157876000 22466000 1388000 0 647433000 503365999 5549000 15689001 21288000 1272000 0 502044000 489131000 10973999 24264000 20207000 796000 0 503365999 0.2333 0.7667 0.0 false false 18754594 18754594 365264306 170754837 194509469 2505282 1294399 1210883 49232978 43386526 5846452 52333374 18559767 33773607 254095005 Hedge funds and private equity 90802469 F 90802469 OBLIGATIONS UNDER ANNUITIES, SPLIT-INTRST AGREEMENTS, OTHER TRST BENEFICIARIES 89655053 INTEREST RATE SWAP AGREEMENT 1740651 ASSET RETIREMENT OBLIGATION 2631910 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 31870 POST-RETIREMENT BENEFITS OBLIGATION 7282372 101341856 X 175362603 37729509 -143458 37586051 137776552 43859211 43859211 181635763 131443940 0 0 131443940 43859211 43859211 175303151 Schedule D, Part II CONSERVATION EASEMENTS Wheaton College owns 21 acres of land subject to a conservation easement held by Northwoods Land Trust, Inc. (an unrelated tax-exempt charitable organization). Northwoods Land Trust, Inc. acquired the conservation easement in 2005 from private landowners, subject to an agreement that permitted the use of the land as an outpost camping site by HoneyRock/Wheaton College. The subject property was subsequently contributed to Wheaton College by the private landowners in 2010. Schedule D, Part III, Line 4 Collections of art - description of collections WHEATON COLLEGE HAS PIECES OF ART AND ARTIFACTS, VARIOUS LITERARY COLLECTIONS, ORIGINAL MANUSCRIPTS, PRIVATE PAPERS, AND RARE BOOKS OF SEVERAL AUTHORS. WHEATON COLLEGE'S COLLECTION OF BOOKS AND EXHIBITS ARE DEDICATED TO THE MESSAGE AND HISTORY OF EVANGELISM IN AMERICA. THE BOOKS AND EXHIBITS PROVIDE RESOURCES FOR RESEARCH AND STUDY. THE MARION E. WADE CENTER PROMOTES CULTURAL ENGAGEMENT AND SPIRITUAL FORMATION BY OFFERING A COLLECTION OF RESOURCES AVAILABLE NOWHERE ELSE IN THE WORLD. WE EMPHASIZE THE ONGOING RELEVANCE OF SEVEN BRITISH CHRISTIAN AUTHORS WHO PROVIDE A DISTINCTIVE BLEND OF INTELLECT, IMAGINATION, AND FAITH: C.S. LEWIS, J.R.R. TOLKIEN, DOROTHY L. SAYERS, GEORGE MACDONALD, G.K. CHESTERTON, OWEN BARFIELD, AND CHARLES WILLIAMS. THE WADE CENTER IMPLEMENTS THESE GOALS BY: * ASSISTING SCHOLARS IN THEIR STUDY OF UNIQUE MATERIALS BY AND ABOUT THESE SEVEN AUTHORS IN ORDER TO GENERATE NEW UNDERSTANDINGS; * SHARING INSIGHTS WITH A BROADER AUDIENCE THROUGH OUR NUMEROUS PROGRAMS AND PUBLICATIONS; * SUPPORTING ARTISTIC WORKS INSPIRED BY OUR AUTHORS; * WELCOMING VISITORS TO OUR MUSEUM. THE WADE CENTER IS OPEN TO THE GENERAL PUBLIC AS WELL AS THE WHEATON COLLEGE COMMUNITY. THERE IS NO ADMISSION FEE. THE ARCHAEOLOGY MUSEUM CONTAINS MORE THAN 14,000 ARTIFACTS EXCAVATED BY JOSEPH P. FREE, WHO SERVED AS PROFESSOR OF ARCHAEOLOGY AT WHEATON COLLEGE FROM 1953-1964. THE EXCAVATION SITE WAS THE ANCIENT CITY OF DOTHAN LOCATED JUST TEN KILOMETERS FROM MODERN-DAY JENIN IN PALESTINE. THE MUSEUM IS OPEN TO THE PUBLIC AND IS LOCATED ON THE FIFTH FLOOR OF THE BILLY GRAHAM HALL. VISITS TO THE MUSEUM ARE BY APPOINTMENT. CONTACT THE OFFICE COORDINATOR FOR THE BIBLICAL AND THEOLOGICAL STUDIES DEPARTMENT AT 630-752-5054. THE WHEATON COLLEGE BILLY GRAHAM CENTER ARCHIVES ARE A MAJOR RESEARCH COLLECTION OF UNPUBLISHED MATERIALS RELATING TO NORTH AMERICAN, PROTESTANT, NON-DENOMINATIONAL EVANGELISM AND GLOBAL MISSIONS EFFORTS. THE WHEATON COLLEGE BILLY GRAHAM CENTER ARCHIVES ARE LOCATED ON THE THIRD FLOOR OF BILLY GRAHAM HALL IN ROOM 307 INSIDE THE SPECIAL COLLECTIONS COMMONS. Schedule D, Part V, Line 4 Intended uses of endowment funds The intended use of the Endowment Funds are for Student Scholarships and Student Loans and for Operations. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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 positions as of June 30, 2023 or 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN THE VALUE OF ANNUITIES - 497143 CHANGE IN THE VALUE OF THE BOND SWAP - 1096744 POST RETIREMENT BENEFIT CHANGE - -590305 DONOR ADVISED FUNDS OTHER - -890588 DONOR ADVISED FUNDS TO WHEATON COLLEGE - -256452 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 43859211 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 43859211 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The College's non-discrimination policy is stated on the College's website, required training for all students and employees, and all recruitment brochures and literature. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT Wheaton College students receive federal financial assistance in accordance with Title IV of the Education Amendments of 1972. Central America and the Caribbean 0 0 Investments 53372934 Central America and the Caribbean 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 109046 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 808190 Middle East and North Africa 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 411256 North America (Canada & Mexico only) 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 211654 South Asia 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 32829 Sub-Saharan Africa 0 0 Program Services STUDY/HUMANITARIAN PROJECTS 29629 0 0 0 0 0 0 54975538 0 54975538 true false true false true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual true Assist Pregnancy Center 5101-D Backlick Rd Annandale VA 22003 541540093 501(c)(3) 15000 General Support Bethany House 6601 Little River Turnpike Ste 110 Alexandra VA 22312 510252177 501(c)(3) 10000 General Support By the Hand Club for Kids PO Box 10043 Chicago IL 60610 203144284 501(c)(3) 16000 $3k send kids to FVC Camp; $1k general support; $3k Inner city school program Capitol Hill Pregnancy Center 713 Maryland Ave NE Washington DC 20002 521384736 501(c)(3) 10000 General Support Child Evangelism Fellowship of Ohio PO Box 778 Mason OH 45040 340898549 501(c)(3) 10000 General Support Chicago Friends of Haiti 1440 W Taylor St 129 Chicago IL 60607 821006453 501(c)(3) 62000 $25k building funds; $4k ministry support; $25k food purchases; $8k small business support College Church in Wheaton 332 E Seminary Wheaton IL 60187 362203929 501(c)(3) 12000 $10,500 general support,; $1,500 Pioneer Clubs Covenant Church of Naples 6926 Trail Blvd Naples FL 34108 591098689 501(c)(3) 220000 $20k general support; $200 missions fund Friends of the Israel Gospel Ministry PO Box 908 Bellmawr NJ 08099 231365331 501(c)(3) 10000 General Support Grace Bible Presbyterian Church 12060 Lebanon Rd Sharonville OH 45241 501(c)(3) 33900 $8,900 concrete work; $25,000 general support Life Forward 2415 Auburn Ave Cincinnati OH 45219 311113258 501(c)(3) 20000 $10k Grace Bible; $10k Banquet Living with Hope 2158 45th St Ste 120 Highland IN 46322 815293025 501(c)(3) 12000 General Support Maranatha Bible & Missionary Conference 4759 Lake Harbor Rd Norton Shores MI 49441 381558540 501(c)(3) 12000 $2k Youth for Christ project; 10k General Support McLean Presbyterian Church 1020 Balls Hills Rd McLean VA 22101 540957095 501(c)(3) 100000 $35k General Support; $50k van purchase; $15K deacons fund Mission Eurasia PO Box 496 Wheaton IL 60187 351835273 501(c)(3) 11000 $7k ministry support; $4k General Support Moody Bible Institute 820 N LaSalle Blvd Chicago IL 60610 362167792 501(c)(3) 60000 Moody Aviation Outreach Community Ministry 373 S Schmale Rd Carol Stream IL 60188 237265066 501(c)(3) 17500 $17k General Support; $500 anniversary event Project Belong VA 1911 N Van Buren St Arlington VA 22205 861345729 501(c)(3) 10000 general support Reach Beyond PO Box 39800 Colorado Springs CO 809499800 590939206 501(c)(3) 10000 General Support Reformed Theological Seminary 8227 Old Courthouse Rd Ste 300 Vienna VA 22182 640428676 501(c)(3) 15000 $10k General Support; $5k support RTC DC Reformed University Ministries PO Box 890004 Charlotte NC 28289 581713181 501(c)(3) 7500 ministry support Salvation Army Central (Chicago) PO Box 5025 Harlan IA 51593 222406433 501(c)(3) 10000 $8k Ukraine Relief; $1k General Support; $1k Kentucky Flooding Samaritan's Purse PO Box 3000 Boone NC 28607 581437002 501(c)(3) 7000 General Support Skokie Valley Baptist Church 1050 Skokie Blvd Wilmette IL 60091 362440497 501(c)(3) 18000 $10k General Support; $4k Scholarships; $4k Outreach Slavic Gospel Assoc 6151 Commonwealth Dr Loves Park IL 61111 362428314 501(c)(3) 10000 General Support St John Lutheran Church 4608 Brambleton Ave Roanoke VA 24018 546059382 501(c)(3) 19000 general support The Lamb Center PO Box 1385 Fairfax VA 220381385 412222581 501(c)(3) 50000 General Support The Mercy Kids Foundation 15616 Chatham Rd Moores Hill IN 47032 464598879 501(c)(3) 10000 Giving Tuesday The Village Chapel 10 Azalea Rd Pinehurst NC 28374 560529992 501(c)(3) 10000 $8k General Support; $2k conference Wellspring Anglican Church 3885 S Broadway Denver CO 80113 841583125 501(c)(3) 6000 General Support Wheaton Bible Church 27W500 North Ave West Chicago IL 60185 362233546 501(c)(3) 6500 $1,500 Missions Fest; $5k General Support Wycliffe Bible Translators PO Box 628222 Orlando FL 32862 951831097 501(c)(3) 10000 General Support 32 0 SCHOLARSHIPS - Undergraduate - Merit Based 1574 21730630 SCHOLARSHIPS - Undergraduate - Need Based 2033 18920773 SCHOLARSHIPS - Graduate - Merit Based 77 614726 SCHOLARSHIPS - Graduate - Need Based 217 1004038 Discounts 299 1589044 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. Grant recipients are based on financial need. Scholarships and other assistance is merit-based. All funds are used for tuition and books and living expenses at Wheaton College. This process is monitored by the Financial Aid Office at the College. For all other grants; contributions under $1,000,000, Wheaton College will generally retain 25%; for contributions of over $1,000,000, Wheaton College will generally retain 10%. The remaining portion of each donor's contribution is available for distribution to other public charities at the donor's recommendation, subject to the approval of the Wheaton College Charity Selection Committee. The Committee must review and approve all recommendations. Such review includes: verifying exempt status, identifying the mission of the organization and the purpose of the grant, and review of the organization's Form 990, if applicable. X X true true X X X X X false false false false false false false false false Philip G Ryken President/Trustee 377913 0 0 0 2307 0 34267 0 101994 0 516481 0 0 0 Kirk D Farney VP for Advancement & Alumni Relations 230253 0 0 0 2317 0 25185 0 21159 0 278914 0 0 0 J Chadwick Rynbrandt VP for Finance & Operations, Treasurer 242737 0 0 0 38129 0 26379 0 24552 0 331797 0 0 0 Karen Lee Provost 223831 0 0 0 491 0 23702 0 22358 0 270382 0 0 0 Paul Chelsen Vice President - Student Development 173820 0 0 0 546 0 18792 0 71896 0 265054 0 0 0 Silvio Vazquez Chief Enrollment Management Officer 172875 0 0 0 1076 0 19000 0 29426 0 222377 0 0 0 Kenneth Larson Investment Manager 179214 0 0 0 1814 0 11403 0 54824 0 247255 0 0 0 Alan Wolff Chief Information Officer (from January, 2022) 181886 0 0 0 25623 0 10675 0 9100 0 227284 0 0 0 Jay Bieszke Director of Facilities 161230 0 0 0 374 0 10263 0 26058 0 197925 0 0 0 Carlos Garcia Controller 145560 0 0 0 486 0 9172 0 29395 0 184613 0 0 0 Mark Yarhouse Professor 166210 0 0 0 402 0 8070 0 29366 0 204048 0 0 0 EDWARD STETZER DEAN & EXEC DIR WCBGC 180966 0 0 0 1179 0 11327 0 40989 0 234461 0 0 0 Jamie Aten Professor/Exec Director of HDI 154031 0 0 0 233 0 9845 0 32162 0 196271 0 0 0 Michael Wilder Dean of Music & Communications 144308 0 0 0 2705 0 9044 0 26806 0 182863 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments The College provided tax gross up payments related to educational benefits provided to one officer. Such benefits were included in taxable income for the recipient. Schedule J, Part I, Line 1a Housing allowance or residence for personal use The President of the College receives a housing allowance that is excluded from taxable income pursuant to IRC §119. Philip G Ryken President Home Mortgage/ Home Improvements X 210000 36050 false true true 36050 83523 scholarship FINANCIAL AID Kenneth Larson Key employee/ Investment manager 125833 Sister Karen Belling is the Director of Student Financial Services at Wheaton College. false Kenneth Larson Key employee/ Investment manager 40459 Spouse Laurel Larson is the CMCA coordinator for the Wheaton College Billy Graham Center for Evangelism. false Philip Ryken President 80001 Brother-in-law Jeffrey Beaird is a network/systems engineer at Wheaton College. false Stephen Preston Trustee 22276 Daughter Madeleine Preston is the Associate Director for Reunions in the Alumni and Parent Engagement Office. false X 1 1000 Market value X 43409 Replacement cost X 2 5500 Market value X 80 4360821 Market value X 1 260 Cost X misc. donations 4 2078 Cost 2 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - Number of contributions Securities - Publicly traded - Number of contributions Other - misc. donations - Number of contributions Art - Works of art - Bronze bust Number of contributions Food inventory - FOOD FOR EVENT NUMBER OF CONTRIBUTIONS Cars and other vehicles - number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 4,557,681 including grants of $ 890,588)(Revenue $ 7,027,436) ARTIST SERIES, THE COMMUNITY SCHOOL OF THE ARTS AND SUMMER SPORTS CAMPS. MINOR PROGRAMS, APPLICATION FEES, TUITION INSTALLMENT PLAN FEES, PARKING FINES, PARKING PERMITS AND LIBRARY FINES. THE COLLEGE SOLICITS A VARIETY OF CONTRIBUTIONS FOR ITS PROGRAMS INCLUDING DONOR-ADVISED FUNDS. DONOR-ADVISED FUND CONTRIBUTIONS RECEIVED ARE ACCOUNTED FOR AS OTHER INVESTMENTS. DONOR-ADVISED FUNDS ALLOW FOR THE DONOR TO RECOMMEND DISTRIBUTIONS TO COLLEGE PROGRAMS OR OTHER CHARITABLE ORGANIZATIONS. ALTHOUGH THE COLLEGE GENERALLY COMPLIES WITH THE DONOR'S RECOMMENDATION, THEY ARE SUBJECT TO APPROVAL BY THE COLLEGE'S CHARITY SELECTION COMMITTEE. THE COLLEGE'S POLICY IS TO DISTRIBUTE A MAXIMUM OF 75% - 90% OF DONOR-ADVISED FUND CONTRIBUTIONS TO UNRELATED THIRD PARTIES. Form 990, Part VI, Line 14 Document Retention and Destruction Policy Wheaton College 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 1a Delegate broad authority to a committee The Executive Committee shall consist of not less than seven elected Trustees, a majority of whom shall constitute a quorum, and as ex-officio members the Chairman of the Board, Vice Chairman of the Board and the President. The Chairman of the Board shall also be the Chairman of the Executive Committee and in his/her absence, the Vice Chairman shall sit in his/her place. The Executive Committee shall have and may exercise all of the authority of the Board of Trustees during the interim between regular meetings of the Board provided that such committee shall not have the authority of the Board of Trustees in reference to (I) amending, altering, or repealing their Bylaws; (ii) electing, appointing, or removing any Trustee; (iii) amending the Charter; (iv) adopting a plan of merger or consolidation with another corporation; (v) authorizing the sale, lease, exchange, or mortgage of all or substantially all of the property and assets of the Corporation; (vi) authorizing the voluntary dissolution of the Corporation. 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 Form 990 to all board members 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, Nomination 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 15a Process to establish compensation of top management official The Governance, Nomination and Compensation Committee of the Board reviews and approves the President's compensation. The review includes outside compensation surveys, studies prepared by internal staff and an independent compensation consultant as well as Forms 990 of similar educational institutions. This process is undertaken annually and documented in the meeting minutes of the Governance, Nomination and Compensation Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Governance, Nomination and Compensation Committee also reviews and approves the compensation for the VP for Finance, the VP for Student Development, the Provost, the VP for Advancement, the Chief Enrollment Management Officer and the Chief Intercultural Engagement Officer. The reviews utilize compensation data from Forms 990 of similar educational institutions. This process is undertaken annually and is documented in the meeting minutes of the Governance, Nomination and Compensation Committee. Form 990, Part VI, Line 19 Required documents available to the public The College's financial statements are available on our website. Governing documents and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN THE VALUE OF ANNUITIES - 497143; CHANGE IN THE VALUE OF THE BOND SWAP - 1096744; POSTRETIREMENT BENEFIT CHANGES - -590305; DONOR ADVISED FUNDS OTHER - -890588; DONOR ADVISED FUNDS TO WHEATON COLLEGE - -256452; Other changes in Net assets - -667; WHEATON COLLEGE BILLY GRAHAM CENTER 501 COLLEGE AVENUE WHEATON IL 60187 362982217 RESEARCH IL 501(c)(3) Type I WHEATON COLLEGE true WHEATON COLLEGE ALUMNI ASSOCIATION 501 COLLEGE AVENUE WHEATON IL 60187 366127340 ALUMNI ASSOC IL 501(c)(3) Type II WHEATON COLLEGE true WHEATON COLLEGE TRUST COMPANY NA 501 COLLEGE AVENUE WHEATON IL 60187 364353420 TRUST ADMINISTRATION IL WHEATON COLLEGE C Corporation 1281926 3939118 0.997 true Charitable Remainder Trust 501 COLLEGE AVENUE Wheaton IL 60187 Trust IL Wheaton College Trust true true false true false false false false false false false false false true true true false false false false Wheaton College Trust Company NA M 978176 Based on the number of Trusts Wheaton College Trust Company NA A 39608 Based on square footage plus overhead Wheaton College Trust Company NA O 864219 Based on number of Trusts Billy Graham Center C 488590 General Ledger