2025-03-23T21:06:49+00:00 2024-05-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-06-01 351975367 Taylor University Broadcasting Inc TAYL 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Ross McCampbell Executive Director 2025-03-24 true Jennifer Burke P01342224 3128997000 2025-03-24 2023 2025-03-06 01:10:19Z WBCL Radio Network Ross McCampbell 1115 West Rudisill Blvd Fort Wayne IN 46807 3192891 false X www.WBCL.org X 1996 IN The WBCL Radio Network is a ministry partner with Taylor University, communicating God's love. 9 8 26 225 29498 31626 2855342 2977978 127114 128117 7955 6244 36981 29498 3027392 3141837 0 0 1602577 1671143 0 308556 1832952 1275058 3435529 2946201 -408137 195636 4629770 4601343 1208241 976670 3421529 3624673 The mission of WBCL is to communicate God's redemptive love and truth through captivating media that inform, entertain, challenge, inspire, and encourage. false false 2161798 0 128117 Through God's grace and the generosity of our donors, WBCL reaches over 100,000 listeners each week with ten frequencies in Indiana, Michigan, and Ohio. Additionally, we reach listeners worldwide through wbcl.org and our mobile app. WBCL broadcasts contemporary, Christian music and local news, weather, and entertainment with a commitment to reaching others for Christ. Beginning in 2023, WBCL began a partnership with Premier Productions to host Christian concerts. These concerts contribute to the diverse menu of Christian programming designed to minister to the public at large. WBCL is a listener-supported, non-profit radio station and relies on the generosity of individual donors. We are able to spread the good news and reach hundreds of thousands of listeners each week for Him because of the generous people who support this station. 2161798 true true false false false false false false true true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 30 0 true 26 true true true false false false false false false false false false false false false false X 9 8 false false false false false true false true false false false true true true true true true false false false IN MI OH X Mark Ruppert 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Dr D Michael Lindsay President 1.0 67.0 X X 0 575721 78462 Erik Hotmire Board Chair 1.0 2.0 X X 0 0 0 Galen Maust Secretary/Treasurer 1.0 0 X X 0 0 0 Tom Shepherd Vice Chair 1.0 0 X X 0 0 0 Jean Parrish Director 1.0 0 X 0 0 0 Kathy Rogers Director 1.0 0 X 0 0 0 Nicholas Wallace Director 1.0 3.0 X 0 0 0 P Eric Turner Director 1.0 2.0 X 0 0 0 Shani P Wilfred Director 1.0 2.0 X 0 0 0 Marsha Bunker MANAGER OF FINANCE & ADMINSTRATION 50.0 0 X 89214 0 36445 Ross McCampbell EXECUTIVE DIRECTOR 50.0 0 X 102390 0 32846 191604 575721 147753 1 false true false 0 2977978 2977978 Syndicated Programs 519100 42073 42073 Event Tickets 900099 86044 86044 0 0 0 0 128117 4385 4385 71611 47153 0 24458 24458 24458 5760 3901 1859 0 1859 1859 Texting Services 517000 5040 5040 0 0 0 0 5040 3141837 128117 29498 6244 202372 59605 101186 41581 968241 753761 96824 117656 117154 74285 23761 19108 299966 179980 59993 59993 83410 56080 15148 12182 6750 6750 13980 13980 46797 46797 0 0 286798 171402 57360 58036 109571 87657 21914 166500 133200 33300 180330 144264 36066 6220 4976 1244 20803 12482 8321 5601 5601 20000 20000 131636 131636 10533 10533 Programming 74095 74095 Equipment 22076 22076 Outreach Ministries 84499 84499 UBIT Tax 10342 10342 78527 78527 0 0 2946201 2161798 475847 308556 915869 1037312 529100 537096 733266 763464 0 0 0 0 0 3113344 2380486 841794 732858 89696 101163 0 0 606236 528708 913809 900742 4629770 4601343 53914 35989 0 0 242734 22565 911593 918116 1208241 976670 X 2589518 2758509 832011 866164 3421529 3624673 4629770 4601343 195636 7508 0 X false true X true false X 2537123 2745316 2894225 2855342 2977978 14009984 0 0 2537123 2745316 2894225 2855342 2977978 14009984 0 14009984 2897 8399 3255 2252 4385 21188 30477 20801 23229 33502 31626 139635 0 0 0 0 0 0 14170807 422794 0.9887 0.9898 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 89696 11467 101163 90087 0 -391 89696 93150 -3063 90087 25173 60108 7974 105 93150 24472 790 89 25173 0.655 0.153 0.192 false true true 182968 182968 1381706 1104667 277039 0 0 0 1418637 1200133 218504 130033 75686 54347 732858 Due from related party 11548 Right of use assets 889194 900742 Lease liability 918116 918116 X Schedule D, Part V, Line 4 Intended uses of endowment funds All of WBCL Radio Network endowed funds are to support WBCL's general operations and/or special projects in the future. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization has received determination letters from the Internal Revenue Service indicating it is a tax-exempt organization as provided in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes on income related to its exempt purpose. The Organization files the appropriate tax forms in the U.S. federal jurisdiction and the state of Indiana. The accounting guidance for uncertainty in income taxes prescribes the recognition threshold a tax position is required to meet before being recognized in the financial statements. The guidance also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management believes there are no material uncertainties in income taxes. false false false false false false false false false Dr D Michael Lindsay President 0 373023 0 200000 0 2698 0 23100 0 55362 0 654183 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation Compensation is determined by the parent corporation, Taylor University. It is recommended and approved by their Executive Committee of the board of trustees. Comparability data is used in determining salaries and the process is documented. Form 990, Part VI, Line 15 Process used to establish compensation Compensation for the President is determined by the parent corporation, Taylor University. IT IS RECOMMENDED AND APPROVED BY THEIR EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. COMPARABILITY DATA IS USED IN DETERMINING SALARIES AND THE PROCESS IS DOCUMENTED. Compensation for the Executive Director and all of the Leadership Team is reviewed by the TUBI Board. During the review, comparative salary data from the CMB (Christian Music Broadcaster) Association is used in determining salaries and the process is documented. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The majority of the Board of Directors at all times will consist of individuals who are also members of the parent corporation, Taylor University, Board of Trustees. Elected members consist of at least four members of the Taylor University Board of Trustees and at least three Community members. The President of Taylor University serves as a voting ex-officio member. Taylor University selects the Taylor members and TUBI directors select the community members. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body There are no committees with authority to act on behalf of the Board of Directors. Accordingly, this question is answered 'no'. Form 990, Part VI, Line 11b Review of form 990 by governing body Taylor University Broadcasting, Inc.'s (WBCL) independent certified public accounting firm prepared the Form 990, it was reviewed by WBCL's Manager for Finance & Administration and the Vice President for Finance/CFO for the parent company (Taylor University), and finally it was presented to the board for review prior to filing. WBCL utilized this process to ensure that its Form 990 received substantive review by directors and professionals with specific knowledge of WBCL's activities and extensive financial, accounting and tax expertise. Form 990, Part VI, Line 12c Conflict of interest policy In order to avoid any conflict of interest or even the appearance of such, the policy of the Board of Taylor University Broadcasting, Inc. requires that, in the event the Board or officers must consider any transaction for the radio network which also involves 1) a member of the Board or any officer of the radio network or a member of his or her family, which shall be a spouse, parents, siblings, and children, or 2) an organization with which a member of the Board or any officer of the radio network is affiliated, such trustee, or officer, at the first knowledge of the transaction, shall disclose fully the precise nature of the interest or involvement. Disclosure is further required of Board members and officers of the institution concerning all relationships, other affiliations in broadcast outlets, and business associations that reasonably could give rise to a conflict of interest involving the institution. This disclosure shall be annually reported and kept current. Trustees or officers who have declared or been found to have conflict of interest in any matter before the administration or the Board, shall refrain from participating in consideration of the proposed transaction, unless for special reasons the Board or administration requests information or interpretation from the person or persons involved. The person or persons involved should not vote on such matters and persons should not vote on conflicting issues, and it should be so recorded in the minutes as abstaining. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request, either as printed or an electronic copy, for the same period of disclosure as set forth in IRC section 6104(d). Taylor University 1846 S Main Street Upland IN 46989 350868181 Higher Education IN 501(c)(3) 2 NA false Taylor University Foundation 236 West Reade Avenue Upland IN 46989 356047122 Support Taylor University IN 501(c)(3) Type I Taylor University false 1846 Enterprises Inc 236 West Reade Avenue Upland IN 46989 833307764 Support Taylor University IN 501(c)(3) Type I Taylor University false TUCC Inc 15 Center Meeting Road Wilmington DE 19807 841943979 Support Taylor University DE 501(c)(3) Type I Taylor University false TUSO 15 Center Meeting Road Wilmington DE 19807 841953499 Support Taylor University DE 501(c)(3) Type I Taylor University false false false false false false false false false false false false false true false true true false false false