2026-04-12T13:15:51+00:00 2025-05-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2024-06-01 351975367 Taylor University Broadcasting Inc TAYL 2607450576 1115 West Rudisill Blvd Fort Wayne IN 46807 Ross McCampbell Executive Director 2026-04-12 true Jennifer Burke P01342224 3128997000 2026-04-12 2024 2025-03-06 01:10:19Z WBCL Radio Network Ross McCampbell 1115 West Rudisill Blvd Fort Wayne IN 46807 3612354 false X www.WBCL.org X 1996 IN The Mission of WBCL is to communicate God's redemptive love, grace, and truth through captivating media. 9 8 31 225 46916 44843 2977978 3302378 128117 160016 6244 12661 29498 46916 3141837 3521971 0 0 1671143 1756509 0 386245 1275058 1379480 2946201 3135989 195636 385982 4601343 4946844 976670 934823 3624673 4012021 The Mission of WBCL is to communicate God's redemptive love, grace, and truth through captivating media. false false 2234591 0 160016 Through God's grace and the generosity of our donors, The WBCL Network reaches over 100,000 listeners each week with ten frequencies in Indiana, Michigan, and Ohio. Additionally, we reach listeners worldwide through wbcl.org, rnp941.org, and our suite of mobile apps. The WBCL Network broadcasts contemporary, Christian and gospel music along with local news, weather, and entertainment with a commitment to reaching others for Christ. Beginning in 2023, WBCL began partnering with various promoters to host Christian concerts. These concerts contribute to the diverse menu of Christian programming designed to minister to the public at large. The WBCL Radio Network is a listener-supported, group of non-profit radio frequencies and streaming platforms that 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 ministry. 2234591 true true false 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 false false true false false false false true 26 0 true 31 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 false true true true true true true false 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 571350 81882 Galen Maust Secretary/Treasurer 1.0 0 X X 0 0 0 P Eric Turner Board Chair 1.0 2.0 X X 0 0 0 Tom Shepherd Vice Chair 1.0 0 X X 0 0 0 Erik Hotmire DIRECTOR 1.0 2.0 X 0 0 0 Jan Diaz DIRECTOR 1.0 0 X 0 0 0 Kathy Rogers Director 1.0 0 X 0 0 0 LISA FORD DIRECTOR 1.0 2.0 X 0 0 0 Luther Whitfield DIRECTOR 1.0 2.0 X 0 0 0 MARK RUPPERT MANAGER OF FINANCE & ADMINSTRATION (BEGINNING FALL 2024) 50.0 0 X 41591 0 17091 Marsha Bunker MANAGER OF FINANCE & ADMINSTRATION (THROUGH FALL 2024) 50.0 0 X 58420 0 23298 Ross McCampbell EXECUTIVE DIRECTOR 50.0 0 X 110895 0 35627 210906 571350 157898 1 false true false 0 3302378 3302378 Syndicated Programs 519100 37938 37938 Event Tickets 900099 122078 122078 0 0 0 0 160016 12507 12507 69020 30194 0 38826 38826 38826 60343 0 51287 8902 9056 -8902 154 154 Texting Services 517000 8090 8090 0 0 0 0 8090 3521971 160016 46916 12661 194990 54998 97495 42497 1007324 782621 100733 123970 136664 92901 23787 19976 330684 198410 66137 66137 86847 58948 15164 12735 8558 8558 15400 15400 71691 31052 17625 23014 297711 189518 59542 48651 155329 108730 31066 15533 154364 108055 30873 15436 182956 128069 36591 18296 4926 3941 985 55986 44789 11197 2029 2029 20000 20000 114367 114367 10761 10761 Other Operational Expense 109937 109937 Outreach Ministries 73097 73097 Programming 69127 69127 Equipment 22004 22004 11237 11237 0 0 3135989 2234591 515153 386245 1037312 1318053 537096 544102 763464 767202 0 0 0 0 3247234 2412417 732858 834817 101163 392317 0 0 528708 451180 900742 639173 4601343 4946844 35989 65413 0 0 22565 0 918116 869410 976670 934823 X 2758509 3076256 866164 935765 3624673 4012021 4601343 4946844 385982 1366 0 X false true true false X 2745316 2894225 2855342 2977978 3302378 14775239 0 0 2745316 2894225 2855342 2977978 3302378 14775239 0 14775239 8399 3255 2252 4385 12507 30798 20801 23229 33502 31626 44843 154001 0 0 0 0 0 0 14960038 538444 0.98765 0.98865 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 101163 275107 16047 392317 89696 11467 101163 90087 0 -391 89696 93150 -3063 90087 25173 60108 7974 105 93150 0.743 0.209 0.048 false true true 182968 182968 1473554 1094104 379450 0 0 0 1460679 1229040 231639 130033 89273 40760 834817 Due from related party -191149 Right of use assets 830322 639173 Federal Income Taxes Lease liability 869410 869410 X 0 0 0 0 0 0 0 0 0 0 0 0 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 415249 0 153250 0 2851 0 25535 0 56347 0 653232 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