2020-07-13T15:01:42-05:00 2019-06-30 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2018-07-01 362182171 Wheaton College WHEA 6307525970 501 College Avenue Wheaton IL 60187 J Chadwick Rynbrandt VP for Finance & Operations 2020-07-13 true Nicole Bencik P00756195 3128997000 2018 2020-11-06 18:47:13Z Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 343152828 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 17 3205 52 -730150 0 35492859 41339476 119979390 123373317 33144943 47046603 1480558 1134946 190097750 212894342 32615934 34851439 0 76925421 77893818 0 3988851 45577577 47567397 155118932 160312654 34978818 52581688 903412441 930846496 170462058 164766994 732950383 766079502 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 95394933 34364249 95706914 EDUCATION AND INSTRUCTION - The College offers undergraduate degrees in 43 areas of major study including 6 in the Conservatory; 16 Master of Arts degrees and 2 Doctoral degrees. There are approximately 2,900 students enrolled at the College. 28490000 0 212136 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. 7526000 0 20751716 AUXILIARY ENTERPRISES - THE COLLEGE PROVIDES ROOM AND BOARD FOR ALL ITS STUDENTS. THE BOOKSTORE MAKES BOOKS, STUDY GUIDES AND OTHER RELATED EDUCATIONAL MATERIALS AVAILABLE FOR THE CONVENIENCE OF THE STUDENTS. 5554000 487190 7772646 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. 5554000 487190 7772646 136964933 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 true true true false false false true true true false false true X 4246 0 true 3205 true true true true IS UK false false false false true false false true false false false false false false X 18 17 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 Judy Kaczor 6307525970 501 College Avenue Wheaton IL 60187 Philip G Ryken President/Trustee 40.0 2.0 X X 371617 0 167563 James Goetz Chair/Trustee 2.0 1.0 X X 0 0 0 Dale Wong Vice Chair/Trustee 2.0 1.0 X X 0 0 0 Kathryn H Vaselkiv Secretary/Trustee 2.0 0.0 X X 0 0 0 John Augustine Trustee 2.0 0.0 X 0 0 0 Barbara W Anderson Trustee 2.0 0.0 X 0 0 0 Gregory Waybright Trustee 2.0 1.0 X 0 0 0 Darrell Bock Trustee 2.0 1.0 X 0 0 0 Emery Lindsay Trustee 2.0 1.0 X 0 0 0 Shundrawn A Thomas Trustee 2.0 0.0 X 0 0 0 Jeffrey Meyer Trustee 2.0 0.0 X 0 0 0 Philip G Hubbard Trustee 2.0 0.0 X 0 0 0 Kurt Keilhacker Trustee 2.0 0.0 X 0 0 0 Steven Preston Trustee 2.0 0.0 X 0 0 0 Andrea D Scott Trustee 2.0 0.0 X 0 0 0 Samuel Rodriguez Trustee 2.0 1.0 X 0 0 0 David K Gieser Trustee 2.0 1.0 X 0 0 0 Mary Schaller Trustee 2.0 0.0 X 0 0 0 Jeanette L Hsieh Trustee - Until May 2019 2.0 0.0 X 0 0 0 Joseph M Stowell Trustee - Until May 2019 2.0 1.0 X 0 0 0 Dale Kemp VP for Finance, Operations & Treasurer until 7/31/18 40.0 1.0 X 304008 0 102327 Kirk D Farney VP for Advancement & Alumni Relations 40.0 0.0 X 235278 0 58746 Margaret Diddams Provost 40.0 0.0 X 201748 0 70072 Silvio Vazquez Chief Enrollment Management Officer 40.0 0.0 X 180117 0 27476 Paul Chelsen Vice President - Student Development 40.0 0.0 X 163608 0 79847 Sheila Caldwell Chief Intercultural Engagement Officer 40.0 0.0 X 84536 0 5666 Kenneth Larson Investment Manager & Interim VP Finance & Operations & Treasurer 40.0 0.0 X 181375 0 84477 Wendy Woodward Chief Information Officer 40.0 0.0 X 163893 0 29381 Edward Stetzer Executive Director 0.0 40.0 X 171216 0 54194 Karen Tucker Director of Human Resources 40.0 0.0 X 147489 0 73867 David Iglesias Director of the Center for Faith, Politics, and Economics 40.0 0.0 X 155813 0 27501 David Teune DIRECTOR OF GIFT PLANNING SERVICES 40.0 0.0 X 140839 0 41327 Dorothy Chappell Dean , Natural & Social Sciences 40.0 0.0 X 146359 0 19744 2647896 0 842188 62 false true false BON APPETIT 421 CHASE STREET WHEATON IL 60187 FOOD SERVICE 5753393 MA MORTENSON CO 25 NORTHWEST POINT BLVD STE 100 ELK GROVE VILLAGE IL 60007 CONSTRUCTION SERVICES 2417042 HILL MECHANICAL CORPORATION 11045 BELMONT AVE FRANKLIN PARK IL 60131 PLUMBING; HVAC 516071 WETMORE & ASSOCIATES CONSTRUCTION 523 WEST FRONT STREET WHEATON IL 60187 RESIDENTIAL & COMMERCIAL CONSTRUCTION 472626 FGM ARCHITECTS INC 1211 WEST 22ND STREET SUITE 705 OAK BROOK IL 60523 ARCHITECTS 289243 15 525000 583403 40231073 6062960 41339476 Tuition & Fees 611600 94636120 94636120 Auxiliary Revenue 611600 20751716 20751716 Public Service Revenues 541800 3238451 3237752 699 Minor Program Revenues 611600 4534894 4534894 Student Insurance 900099 212136 212136 0 0 0 0 123373317 10500071 -750827 11250898 4028 4028 40146 0 40146 0 40146 40146 165594649 8758 129056875 0 36537774 8758 36546532 36546532 1624298 1201611 422687 422687 Trust Company Fees 561000 668085 648107 19978 0 0 0 0 668085 212894342 124443412 -730150 47841604 487190 487190 34364249 34364249 3108644 812508 1915802 380334 296670 100131 196539 56957883 47158335 7933805 1865743 3402336 3179106 79412 143818 10257219 9584235 239407 433577 3871066 3617083 90352 163631 367840 46033 317886 3921 149173 149173 6905 6905 9113123 6716563 2368970 27590 986253 637114 106554 242585 5092878 4759135 265537 68206 1078640 835365 200344 42931 7535089 6052804 1480200 2085 3246895 2956083 105909 184903 504708 472003 32705 0 2506855 2134093 372762 0 11188153 10330848 788187 69118 1283075 344757 938318 0 SPECIAL PROJECTS 1137302 1049088 88214 0 Training 928716 673854 219046 35816 PRINTING AND PUBLICATIONS 574747 367464 189778 17505 DUES & MEMBERSHIPS 410501 247288 155749 7464 1456544 39604 1117316 299624 160312654 136964933 19358870 3988851 36200083 49309014 4646427 4611239 3251508 2244961 86699 101982 0 0 8254684 7473252 902242 241379 4013767 3914409 400079978 187600875 210556504 212479103 575191362 587391641 53542958 52776053 1237736 2201031 5528471 8102432 903412441 930846496 12604860 12213810 4564045 5053425 0 0 41917371 41972457 111375782 105527302 170462058 164766994 X 309009923 312596670 247234403 264522805 176706057 188960027 732950383 766079502 903412441 930846496 X 52581688 -15495693 -3956876 X false true X true true true X 28161935 29042040 27339674 35101633 41339476 160984758 0 0 0 0 0 0 0 0 0 0 0 0 28161935 29042040 27339674 35101633 41339476 160984758 9115650 151869108 8019712 7351746 8832073 9053607 11295072 44552210 0 158382 0 0 0 158382 1451051 1517168 1474364 1410312 1070794 6923689 212619039 589904142 0.7143 0.7004 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - -35241.0, COLUMN B - -41373.0, COLUMN C - -17123.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - -93737.0; DESCRIPTION - , COLUMN A - 894719.0, COLUMN B - 940672.0, COLUMN C - 830379.0, COLUMN D - 737027.0, COLUMN E - 422687.0, COLUMN F - 3825484.0; DESCRIPTION - , COLUMN A - 591573.0, COLUMN B - 617869.0, COLUMN C - 661108.0, COLUMN D - 673285.0, COLUMN E - 648107.0, COLUMN F - 3191942.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22 0 2571285 0 787954 0 10492262 0 true true 0 0 X X X X false 489131000 10974000 24264000 20207000 796000 0 503366000 446376000 7709000 57009000 18405000 3558000 0 489131000 388033000 4647000 76988000 17865000 5427000 0 446376000 409613000 5071000 -9440000 17211000 0 0 388033000 405027000 3952000 16703000 16069000 0 0 409613000 0.2563 0.7437 0.0 false false 28584201 28584201 294998753 138508158 156490595 2498622 717195 1781427 63015751 42277000 20738751 10982651 6098522 4884129 212479103 Partnership Investments 52776053 C 52776053 OBLIGATIONS UNDER ANNUITIES, SPLIT-INTRST AGREEMENTS, OTHER TRST BENEFICIARIES 84484664 DEPOSITS 687683 INTEREST RATE SWAP AGREEMENT 5094886 ASSET RETIREMENT OBLIGATION 2801778 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 4068081 POST-RETIREMENT BENEFITS OBLIGATION 8390210 105527302 X 164236011 -15495693 1201611 -14294082 178530093 34364249 34364249 212894342 131106892 5158487 5158487 125948405 34364249 34364249 160312654 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 AT WHEATON COLLEGE ARE A MAJOR RESEARCH COLLECTION OF UNPUBLISHED MATERIALS RELATING TO NORTH AMERICAN, PROTESTANT, NON-DENOMINATIONAL EVANGELISM AND GLOBAL MISSIONS EFFORTS. THE COLLECTIONS INCLUDE SERMONS, INTERVIEWS, PHOTOGRAPHS, AUDIO AND VIDEO RECORDINGS, CRUSADE RECORDS AND MORE FEATURING BILLY GRAHAM (1918-2018) AND THE MINISTRY OF THE BILLY GRAHAM EVANGELISTIC ASSOCIATION. 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 Endowments are for Student Scholarships and Loans, and for Operations. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The College and the 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, 2019 or 2018. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Bookstore Cost of Goods Sold - 1201611 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 34364249 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Bookstore Cost of Goods Sold - 1201611 Change in the Value of Annuities - 2025770 Change in the Value of Bond Swap - 1143653 DONOR ADVISED FUNDS DISTRIBUTIONS TO OPERATIONS - 150796 DONOR ADVISED FUNDS DISTRIBUTIONS TO OTHERS - 636657 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships - 34364249 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, as well as in 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 Program Services STUDY/ HUMANITARIAN PROJECTS 109653 East Asia and the Pacific 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 18011 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 137523 Middle East and North Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 49099 Sub-Saharan Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 172326 Central America and the Caribbean 0 0 Investments 15501141 0 0 0 0 0 0 15987753 0 15987753 true false true false true false true By the Hand Club (for Kids) PO Box 10043 Chicago IL 60610 203144284 501(C)(3) 11500 Fundraiser Pledge/ General support Calvary Homes Retirement Community 502 Elizabeth Dr Lancaster PA 17601 231606038 501(C)(3) 9500 Piano purchase CEO Forum 15475 Gleneagle Dr Colorado Springs CO 80921 202012491 501(C)(3) 15000 General Support City Reformed Church 1661 North Farwell Ave Milwaukee WI 53202 396059688 501(C)(3) 12000 General Support College Church 332 E Seminary Ave Wheaton IL 60187 362203929 501(C)(3) 6000 Pioneer Clubs / General Support Cornerstone Community Church 3167 Frankford Ave Philadelphia PA 191343826 233057681 501(C)(3) 23000 General Support Covenant Church of Naples 6926 Trail Blvd Naples FL 34108 591098689 501(C)(3) 63837 Missions/ Pastor Fund/ General Support Campus Crusade for Christ Inc (CRU) PO Box 628222 Orlando FL 328628222 956006173 501(C)(3) 7800 Mission Support ESMI 2121 SW 3rd Ave Ste 601 Miami FL 33129 311633120 501(C)(3) 73500 Building Churches Grace Presbyterian Church of the North Shore 404 Ridge Ave Winnetka IL 60093 364416196 501(C)(3) 50000 General Support Hope Works Community Development 6414 S Cottage Grove Ave Chicago IL 60637 472715039 501(C)(3) 12500 General Support Intervarsity Christian Fellowship PO Box 7895 Madison WI 537077895 362171714 501(C)(3) 11345 National MBA Ministry/ Missions Kids Alive International 2507 Cumberland Dr Valparaiso IN 46383 311140515 501(C)(3) 6908 Pledge/ School/ Mission Mission Aviation Fellowship PO Box 47 Nampa ID 836530047 951920983 501(C)(3) 7200 Mission Support National School Project PO Box 1232 Whittier CA 90609 203226605 501(C)(3) 10000 New Trier School Ministry Outreach Community Ministries 373 S Schmale Rd Ste 102 Carol Stream IL 60188 237265066 501(C)(3) 18000 General Support Peachtree Presbyterian Church 3434 Rosewell Road NW Atlanta GA 30306 581807840 501(C)(3) 16000 Stewardship/ Music Ministry/ Scholarships Pepperdine University 24255 Pacific Coast Hwy Malibu CA 902639698 951644037 501(C)(3) 9100 General Support Redeemer City to City 1166 Avenue of the Americas Ste 1620 New York NY 10036 383773431 501(C)(3) 17000 Trainer to support Church Planters Reformed University Ministries PO Box 890004 Charlotte NC 282890004 581713181 501(C)(3) 12500 Mission Support Samaritan's Purse PO Box 3000 Boone NC 28607 581437002 501(C)(3) 9000 Disaster relief/ Veterans outreach/ General Support SIM USA PO Box 7900 Charlotte NC 28241 221936391 501(C)(3) 7500 Mission support/ Ethiopia Support Skokie Valley Baptist Church 1050 Skokie Blvd Wilmette IL 60091 362440497 501(C)(3) 13000 General Support/ Scholarships/ Benevolent Fund Sunshine Enterprises 500 E 61st St Chicago IL 60637 362317631 501(C)(3) 20000 General Support Together Chicago Inc 102 Elm St Prospect Heights IL 60070 823256928 501(C)(3) 25000 General support Wheaton Bible Church 27W500 North Ave West Chicago IL 60185 362233546 501(C)(3) 20000 General Support 26 0 SCHOLARSHIPS - Undergraduate - Merit Based 1251 8717034 SCHOLARSHIPS - Undergraduate - Need Based 1467 22695804 SCHOLARSHIPS - Graduate - Merit Based 279 1775534 SCHOLARSHIPS -Graduate - Need Based 113 307357 Loan Cancellations - Undergraduate - Need Based 17 405322 Loan Cancellations - Graduate - Need Based 16 162312 Tuition Discounts 145 300886 Schedule I, Part I, Line 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS For 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. 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. X X true true X X X X X false true false false false false false false false Philip G Ryken President/Trustee 370298 0 0 0 1319 0 40000 0 127563 0 539180 0 0 0 Dale Kemp VP for Finance, Operations & Treasurer until 7/31/18 302455 0 0 0 1553 0 73150 0 29177 0 406335 0 0 0 Kirk D Farney VP for Advancement & Alumni Relations 233700 0 0 0 1578 0 28780 0 29966 0 294024 0 0 0 Margaret Diddams Provost 200318 0 0 0 1430 0 24141 0 45931 0 271820 0 0 0 Silvio Vazquez Chief Enrollment Management Officer 156952 0 0 0 23165 0 7742 0 19734 0 207593 0 0 0 Paul Chelsen Vice President - Student Development 163154 0 0 0 454 0 23332 0 56515 0 243455 0 0 0 Kenneth Larson Investment Manager & Interim VP Finance & Operations & Treasurer 180036 0 0 0 1339 0 15123 0 69354 0 265852 0 0 0 Wendy Woodward Chief Information Officer 163203 0 0 0 690 0 13559 0 15822 0 193274 0 0 0 Edward Stetzer Executive Director 146099 0 0 0 25117 0 12484 0 41710 0 225410 0 0 0 Karen Tucker Director of Human Resources 124712 0 0 0 22777 0 10773 0 63094 0 221356 0 0 0 David Iglesias Director of the Center for Faith, Politics, and Economics 117532 0 0 0 38281 0 9676 0 17825 0 183314 0 0 0 David Teune DIRECTOR OF GIFT PLANNING SERVICES 138131 0 0 0 2708 0 11686 0 29641 0 182166 0 0 0 Dorothy Chappell Dean , Natural & Social Sciences 143824 0 0 0 2535 0 11723 0 8021 0 166103 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 three highest compensated employees. Such benefits were included in taxable income for all three recipients. 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. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Wheaton College has a nonqualified 457(f) retirement plan in place that allows for certain officers to participate in the plan. The following interested person constructively received deferrals to the 457(f) plan in 2018. These deferrals are included in Schedule J, Part II, Column (c). Dale Kemp - $50,000 Philip G Ryken President Home Mortgage/ Home Improvements X 210000 101982 false true true 101982 62201 Educational Benefit Tuition Discount Kenneth Larson Key employee/ Investment manager 124933 Sister Karen Belling is the Director of Financial Aid at Wheaton College false Kenneth Larson Key employee/ Investment manager 28659 Spouse Laurel Larson is the CMCA coordinator for the Billy Graham Center for Evangelism. false Jeffrey Meyer Trustee 10204 Daughter-in-law Rebecca Meyer is a Ministry Associate in the Chaplain's Office at Wheaton College. false Philip Hubbard Trustee 61268 Son-in-law Adam Wood is an Assistant Professor in Philosophy at Wheaton College. false Philip Ryken President 71606 Brother-in-law Jeffrey Beaird is a network/systems engineer at Wheaton College. false X 1 2000 Cost X 33049 Cost X 1 15000 Cost X 99 5103874 Market value X 1 123480 Market value X 1 315000 Market value X Horses to Honey Rock 3 8750 Market value X Musical Instruments 6 49100 Cost X Donated Tickets 53 14297 Cost X Gifts in Kind 4 388900 Cost X Tools to Honey Rock 4 9510 Replacement 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 - Horses to Honey Rock - Number of contributions Other - Musical Instruments - Number of contributions Other - Donated Tickets - Number of contributions Other - Gifts in Kind - Number of contributions Cars and other vehicles - Number of contributions Other - Tools to Honey Rock - Number of contributions Real estate - Commercial - Number of contributions Real estate - Residential - Number of contributions Art - Works of art - Number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 5,554,000 including grants of $ 487,190)(Revenue $ 7,772,646) 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 may have their own document retention and destruction policy, but the organization plans to implement an organizational 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 (when a Trustee). The members of this committee shall be appointed by the Board of Trustees at its annual meeting. 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 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 and key employees are annually asked to reveal any potential conflicts of interest. Each interested person is provided a questionnaire electronically to be reviewed. The Controller reviews the questionnaires to determine if any potential conflict exists and is required to be disclosed on the Form 990. 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 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 Form 990's of similar educational institutions. This process is undertaken annually and documented in the meeting minutes of the Compensation Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Compensation Committee also reviews and approves the compensation for the VP for Finance, the VP for Student Development, the Provost and for the VP for Advancement. The reviews utilize compensation data from Form 990's of similar educational institutions. This process is undertaken annually and is documented in the meeting minutes of the 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 - -2025770; CHANGE IN THE VALUE OF THE BOND SWAP - -1143653; DONOR ADVISED FUNDS DISTRIBUTIONS TO OTHERS - -636657; DONOR ADVISED FUNDS DISTRIBUTIONS TO OPERATIONS - -150796; 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 133615 3633898 0.9968 true Charitable Remainder Trust (141) 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 Billy Graham Center N 1321900 Allocation based on square footage Wheaton College Trust Company NA A 40146 Based on square footage plus overhead Wheaton College Trust Company NA M 829027 Admin fees received from Wheaton College Wheaton College Trust Company NA O 668085 Allocation based on the number of trusts Billy Graham Center C 525000 General Ledger