2018-05-14T17:05:32-05:00 2017-06-30 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2016-07-01 362182171 Wheaton College WHEA 6307525970 501 College Avenue Wheaton IL 60187 Dale A Kemp VP-FINANCE, OPS & TREAS 2018-05-08 true Nicole Bencik P00756195 3128997000 2016 2022-09-23 18:48:47Z Dr Philip G Ryken President 501 College Avenue Wheaton IL 60187 390833948 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. 20 17 3171 102 -531023 -549293 29042040 27339674 115131125 118638132 23358253 25824092 1610804 1557556 169142222 173359454 31853219 31953122 0 72893835 75506502 1000 16000 4738628 42478254 45623114 147226308 153098738 21915914 20260716 783269316 854770465 166004431 173395192 617264885 681375273 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 87678962 30738895 89826627 EDUCATION AND INSTRUCTION - THE COLLEGE PROVIDES INDIVIDUALS THE OPPORTUNITY TO OBTAIN AN UNDERGRADUATE DEGREE IN 43 AREAS OF MAJOR STUDY INCLUDING 6 IN THE CONSERVATORY; 14 MASTER OF ARTS DEGREES ARE OFFERED AND 2 DOCTORAL DEGREES. THERE ARE APPROXIMATELY 2,900 STUDENTS ENROLLED AT THE COLLEGE. 20749768 0 218216 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. 16290425 0 20844898 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. 3265580 1214227 9228162 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. 3265580 1214227 9228162 127984735 true true false false false true false true false true true true false false true true false true true false true false false true false false false true true true false false false true false false true false true true false false false true true true false false true 3989 0 true 3171 false true UK IS false false false false false false false true false false false false X 20 17 false false false false false false false true false false false true true true true true true true true false AK AZ CA MD WA X Judy Kaczor 6307525970 501 College Avenue Wheaton IL 60187 Philip G Ryken President/Director 40.0 2.0 X X 376765 0 162072 David K Gieser Chairman/Director 2.0 X X 0 0 0 James Goetz Vice Chair/Director 2.0 1.0 X X 0 0 0 Kathryn H Vaselkiv Secretary/Director 2.0 X X 0 0 0 John Augustine Director/Trustee 2.0 X 0 0 0 Barbara W Anderson Director/Trustee 2.0 1.0 X 0 0 0 Gregory Waybright Director/Trustee 2.0 1.0 X 0 0 0 Darrell Bock Director/Trustee 2.0 1.0 X 0 0 0 Emery Lindsay Sr Director/Trustee 2.0 1.0 X 0 0 0 Shundrawn A Thomas Director/Trustee 2.0 X 0 0 0 Jeffrey Meyer Director/Trustee 2.0 X 0 0 0 Joseph M Stowell Director/Trustee 2.0 1.0 X 0 0 0 Jeanette L Hsieh Director/Trustee 2.0 X 0 0 0 James Plueddemann Director/Trustee 2.0 X 0 0 0 Philip G Hubbard Director/Trustee 2.0 X 0 0 0 Gary W Griffin Director/Trustee 2.0 1.0 X 0 0 0 Steven Preston Director/Trustee 2.0 X 0 0 0 Andrea D Scott Director/Trustee 2.0 X 0 0 0 Dale Wong Director/Trustee 2.0 1.0 X 0 0 0 Rev Samuel Rodriguez Director/Trustee 2.0 1.0 X 0 0 0 George Bennett Jr Director/Trustee (until 3/15/17) 2.0 X 0 0 0 Kirk D Farney VP for Advancement and Alumni Relations 40.0 X 204618 0 56557 Margaret Diddams Provost began 6/1/16 40.0 X 107685 0 27331 Paul Chelsen Vice President - Student Development 40.0 X 152738 0 58495 Dale Kemp VP for Finance, Operations & Treasurer 40.0 1.0 X 250900 0 106900 Kenneth Larson Investment Manager 40.0 X 164889 0 73592 Wendy Woodward Chief Information Officer 40.0 X 150873 0 29805 David Iglesias Associate Professor/Endowed Kvamme Chair 40.0 X 146986 0 29113 Dorothy Chappell Dean , Natural & Social Sciences 40.0 X 142319 0 18364 Karen Tucker Director of Human Resources 40.0 X 136930 0 45782 David Teune Dir Gift Plan Svc/Legal Counsl 40.0 X 134677 0 35490 Michael Wilder Dean - Conservatory/Arts/Communication 40.0 X 132585 0 56609 Dr Stanton Jones Former Provost 40.0 X 188316 0 57456 2290281 0 757566 52 true true false MORTENSON CONSTRUCTION COMPANY 25 NORTHWEST POINT BLVD STE 100 ELK GROVE VILLAGE IL 60007 CONSTRUCTION 8900221 BON APPETIT 421 CHASE STREET WHEATON IL 60187 FOOD SERVICE 5712603 FGM ARCHITECTS INC 1211 WEST 22ND ST SUITE 705 OAK BROOK IL 60523 ARCHITECTS 1661479 KROESCHELL ENGINEERING INC 3222 N KENNICOTT AVE ARLINGTON HEIGHTS IL 60004 ENGINEERING SOLUTIONS 1378001 KINSALE CONTRACTING GROUP INC 648 BLACKHAWK DR WESTMONT IL 60559 DEMOLITION CONTRACTORS 1268264 17 83592 832792 26423290 2022026 27339674 Tuition & Fees 611600 89826627 89826627 Auxiliary Revenue 611600 20014519 20014519 Public Service Revenues 541800 3058357 3046641 11716 Minor Program Revenues 611600 5561929 5561929 Student Insurance 900099 176700 176700 0 0 0 0 118638132 8236925 -562137 8799062 4396 4396 42275 0 42275 0 42275 42275 234110671 47940 216547777 23667 17562894 24273 17587167 17587167 0 0 0 0 0 1733429 903050 830379 830379 Trust Company Fees 561000 680506 661108 19398 0 0 0 0 680506 173359454 120117903 -531023 26432900 1214227 1214227 30738895 30738895 0 0 0 0 2250083 488165 1426974 334944 54071609 44536901 7521963 2012745 3103895 2410845 570331 122719 12320491 9569524 2263851 487116 3760424 2920782 690966 148676 0 0 0 0 408426 42513 361802 4111 187391 0 187391 0 0 0 0 0 16000 16000 12366 0 12366 0 8322229 6296686 1998553 26990 983114 550153 106525 326436 7365366 6501914 768012 95440 1419685 1099491 263689 56505 0 0 0 0 5246551 4063630 1169458 13463 3125968 2759060 132973 233935 0 0 0 0 371676 275070 96606 0 2250460 2061182 189278 0 0 0 0 0 10172967 9735170 353244 84553 1584837 706417 878420 0 SPECIAL PROJECTS 670818 619406 35462 15950 TRAINING 401359 242053 136724 22582 PRINTING AND PUBLICATIONS 381616 204243 177373 0 DUES & MEMBERSHIPS 280952 147488 123264 10200 2437333 800920 910150 726263 153098738 127984735 20375375 4738628 32081151 33450224 4411148 3652428 1373453 2554676 112633 99860 0 0 8015589 7740562 729962 867405 3714017 3842459 373013629 169033602 190515222 203980027 479396082 538907458 54709211 52609539 2248631 970202 0 0 5962217 6095625 783269316 854770465 11289851 15824294 4140720 4053314 0 0 42000000 41862285 108573860 111655299 166004431 173395192 X 258307221 274561089 199197398 240292896 159760266 166521288 617264885 681375273 783269316 854770465 X 20260716 51144344 0 0 -7294672 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20 0 699644 0 1215727 0 8519697 0 true true 59500 82567 X X X X false 388033000 4647000 76988000 17865000 5427000 0 446376000 409613000 5071000 -9440000 17211000 0 0 388033000 405027000 3952000 16703000 16069000 0 0 409613000 352506000 9610000 57963000 15052000 0 0 405027000 312802000 12103000 42383000 14782000 0 0 352506000 0.2687 0.3731 0.3582 false false 26620316 26620316 266194158 126286527 139907631 2498622 427582 2071040 55575047 37120316 18454731 22125486 5199177 16926309 203980027 Partnership Investments 52609539 C 52609539 OBLIGATIONS UNDER ANNUITIES, SPLIT-INTRST AGREEMENTS, OTHER TRST BENEFICIARIES 90836814 DEPOSITS 979868 INTEREST RATE SWAP AGREEMENT 4976961 ASSET RETIREMENT OBLIGATION 2239809 REFUNDABLE U.S. GOVERNMENT GRANTS FOR STUDENT LOANS 4041482 POSTRETIREMENT BENEFITS OBLIGATION 8580365 111655299 X 194667953 51144344 903050 52047394 142620559 30738895 30738895 173359454 130922537 8562694 8562694 122359843 30738895 30738895 153098738 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. 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, 2017 or 2016. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 BOOKSTORE COST OF GOODS SOLD - 903050 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIPS - 30738895 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 CHANGE IN THE VALUE OF ANNUITIES - 8346800 BOOKSTORE COST OF GOODS SOLD - 903050 CHANGE IN THE VALUE OF BOND SWAP - -1901884 DONOR ADVISED FUNDS TO WHEATON COLLEGE - 555233 DONOR ADVISED FUNDS TO OTHER CHARITIES - 659495 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIPS - 30738895 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 A non-discrimination policy is stated in the college newspaper as well as in all recruitment brochures. 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 IX of the Education Amendments of 1972. Central America and the Caribbean 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 70564 East Asia and the Pacific 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 125675 Europe (Including Iceland and Greenland) 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 309871 Middle East and North Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 335592 North America (Canada & Mexico only) 0 0 Program Services HUMANITARIAN PROJECTS 42844 South America 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 14139 South Asia 0 0 Program Services HUMANITARIAN PROJECTS 2836 Sub-Saharan Africa 0 0 Program Services STUDY/ HUMANITARIAN PROJECTS 206935 0 0 0 0 0 0 1108456 0 1108456 false false true false true false X X X X X X true Lisa Wagner and Company Inc PO Box 446 Batavia IL 60510 Research likely contributors false 0 16000 -16000 0 16000 -16000 AK CO MI SC WA Schedule G, Part I, Line 2b(iv) Gross Receipts From Activity During the year the College engaged professional fundraisers to provide assistance, advice and consultations regarding the solicitation of contributions necessary to fund the College's programs. The majority of the efforts by these fundraisers were directed at conducting a readiness assessment and researching likely contributors. The College expects contributions to be generated by these endeavors in future years. true COLLEGE CHURCH 332 E Seminary Avenue Wheaton IL 60187 362203929 501 ( C ) (3) 10500 Pioneer Clubs CORNERSTONE COMMUNITY CHURCH 3167 Frankford Avenue Philadelphia PA 191343826 233057681 501 ( C ) (3) 21000 Various church ministries EL SHADDAI MINISTRIES INTERNATIONAL (ESMI) 2121 SW 3rd Avenue Suite 601 Miami FL 33129 431949529 501 ( C ) (3) 25000 Hurricane Matthew relief FOCUS NEW ENGLAND BOARDING SCHOOLS PO Box 270562 West Hartford CT 06127 060870830 501 ( C ) (3) 10000 Rob Lofberg Ministry OUTREACH COMMUNITY MINISTRIES 122 W Liberty Drive Wheaton IL 60187 237265066 501 ( C ) (3) 16500 Lake Geneva Youth Camp Scholarship Fund & General operating support WHEATON BIBLE CHURCH 27 W 500 North Avenue West Chicago IL 60185 362233546 501 ( C ) (3) 20200 Thrive Ministries Faith Christian High School PO BOX 1230 Williams Bay WI 53191 391362943 501 ( C ) (3) 75000 Love Learn Lead Initiative & General Operating Support Biola University 13800 Biola Ave La Mirada CA 90639 950549600 501 ( C ) (3) 50000 Endowed Scholarship GRACE PRESBYTERIAN CHURCH OF THE NORTH SHORE 440 RIDGE AVE WINNETKA IL 60093 364416196 501 ( C ) (3) 50000 General Operating Support KENSINGTON COMMUNITY CHURCH 1825 E SQUARE LAKE RD TROY MI 48085 382938448 501 ( C ) (3) 46059 Everyone Capital Campaign COVENANT CHURCH OF NAPLES 6926 TRAIL BLVD NAPLES FL 34108 591098689 501 ( C ) (3) 43625 Faith Promise Missions NATIONAL CHRISTIAN CHARITABLE FOUNDATION 11625 RAINWATER DRIVE SUITE 500 ALPHARETTA GA 30009 581493949 501 ( C ) (3) 25000 Together Chicago Initiative EMMAUS BIBLE COLLEGE 2570 ASHBURY RD DUBUQUE IA 52001 362270695 501 ( C ) (3) 20000 Emmaus/ General Fund SEATTLE PACIFIC UNIVERSITY 3307 3RD AVE WEST SEATTLE WA 98119 910565553 501 ( C ) (3) 20000 Endowed Scholarship THEOLOGY OF WORK PROJECT 15 NOTRE DAME AVE CAMBRIDGE MA 02140 760842532 501 ( C ) (3) 15000 Connecting the Bible to Everyday Work & General Operating Support H E BUTT FAMILY FOUNDATION PO BOX 290670 KERRVILLE TX 78029 741239819 501 ( C ) (3) 10000 Memorial HOPE WORKS COMMUNITY DEVELOPMENT 6414 S COTTAGE GROVE AVE CHICAGO IL 60637 472715039 501 ( C ) (3) 10000 Equip individuals in the Woodlawn area to address issues of poverty and unemployment LAKE GENEVA FOUNDATION W2655 W SOUTH ST LAKE GENEVA WI 53147 390922378 501 ( C ) (3) 10000 Memorial NEW LIFE RANCH 160 NEW LIFE RANCH DRIVE COLCORD OK 74338 730736604 501 ( C ) (3) 10000 Memorial REDEEMER PRESBYTERIAN CHURCH 9 BLOOMSBURY CT ALGONQUIN IL 60102 363980341 501 ( C ) (3) 10000 Rise Campaign WESTLAWN YOUTH NETWORK 2117 S ST LOUIS AVE CHICAGO IL 60623 364243440 501 ( C ) (3) 10000 Memorial ELAM MINISTRIES 5755 NORTHPOINT PARKWAY STE 217 ALPHARETTA GA 30022 582134253 501 ( C ) (3) 9000 Strengthen and expand the church in Iran and beyond SIM USA INCORPORATED PO Box 7900 CHARLOTTE NC 28241 221936391 501 ( C ) (3) 6900 Ethiopia support CHRISTIAN COMMUNICATIONS INC OF USA 9600 BELLAIRE BLVD STE 111 HOUSTON TX 77036 363434855 501 ( C ) (3) 6500 CCL Literature training BEREAN MISSIONAL CHURCH 1550 CLEAR AVE SAINT PAUL MN 55106 810663439 501 ( C ) (3) 6200 Raise up leaders to fight poverty and to provide hope PULPIT ROCK CHURCH 301 AUSTIN BLUFFS PKWY COLORADO SPRINGS CO 80918 846049668 501 ( C ) (3) 6200 General Operating Support and Springs Rescue Mission 26 0 SCHOLARSHIPS 2224 30738895 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. 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/Director 360569 0 0 0 16196 0 39200 0 122872 0 538837 0 0 0 Kirk D Farney VP for Advancement and Alumni Relations 203105 0 0 0 1513 0 25785 0 30772 0 261175 0 0 0 Paul Chelsen Vice President - Student Development 147313 0 5000 0 425 0 21833 0 36662 0 211233 0 0 0 Dale Kemp VP for Finance, Operations & Treasurer 223415 0 25000 0 2485 0 82317 0 24583 0 357800 0 0 0 Kenneth Larson Investment Manager 164188 0 0 0 701 0 13806 0 59786 0 238481 0 0 0 Wendy Woodward Chief Information Officer 150413 0 0 0 460 0 12480 0 17325 0 180678 0 0 0 David Iglesias Associate Professor/Endowed Kvamme Chair 115388 0 0 0 31598 0 9298 0 19815 0 176099 0 0 0 Dorothy Chappell Dean , Natural & Social Sciences 139710 0 0 0 2609 0 11274 0 7090 0 160683 0 0 0 Karen Tucker Director of Human Resources 118492 0 0 0 18438 0 10150 0 35632 0 182712 0 0 0 David Teune Dir Gift Plan Svc/Legal Counsl 133269 0 0 0 1408 0 11212 0 24278 0 170167 0 0 0 Michael Wilder Dean - Conservatory/Arts/Communication 131228 0 0 0 1357 0 10897 0 45712 0 189194 0 0 0 Dr Stanton Jones Former Provost 186290 0 0 0 2026 0 33004 0 24452 0 245772 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 during the year and to two 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 2016; These deferrals are included in Schedule J, Part II, Column (c). Dale Kemp - $50,000 Philip G Ryken President Home Mortgage X 180000 99860 false true true 99860 Kenneth Larson Key employee/ Investment manager 97161 Sister Karen Belling is the Director of Financial Aid at Wheaton College false Kenneth Larson Key employee/ Investment manager 14801 Spouse Laurel Larson is the CMCA coordinator for the Billy Graham Center for Evangelism. false Jeffrey Meyer Trustee 27725 Daughter-in-law Rebecca Meyer is a Ministry Associate in the Chaplain's Office at Wheaton College. false Philip Hubbard Trustee 59170 Son-in-law Adam Wood is an Assistant Professor in Philosophy at Wheaton College. false Philip Ryken President 70010 Brother-in-law Jeffrey Beaird is a network/systems engineer at Wheaton College. false X 21995 Cost X 1 1831 Market value X 97 1895047 Market value X Donations to Honey Rock 7 14373 Cost X Paintings 4 59500 Market value X Musical Instruments 5 18670 Cost X Artist Series Tickets 7 2663 Cost X Gifts in Kind 13 7947 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - Number of contributions Cars and other vehicles - Number of contributions Securities - Publicly traded - Number of contributions Other - Donations to Honey Rock Number of contributions Other - Paintings Number of contributions Other - Musical Instruments Number of contributions Other - Artist Series Tickets Number of contributions Other - Gifts in Kind Number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 3,265,580 including grants of $ 1,214,227)(Revenue $ 9,228,162) 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 8b Documentation of meetings held by committees of governing body The organization's governing body does not delegate the authority to act on its behalf to committees and therefore has answered this question "no" in accordance with the Form 990 instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body The Controller and the VP for Finance review the Form 990 with the paid tax preparer before it is filed with the IRS. After their review, it is presented to the finance committee of the Board of Trustees. All Board members receive a copy of the Form 990 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 - -8346800; CHANGE IN THE VALUE OF THE BOND SWAP - 1901884; DONOR ADVISED FUNDS DISTRIBUTIONS TO OTHERS - -659495; DONOR ADVISED FUNDS DISTRIBUTIONS TO OPERATIONS - -555233; Net Fund Transfer - Related Organization - 364972; 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 I WHEATON COLLEGE true WHEATON COLLEGE TRUST COMPANY NA 501 COLLEGE AVENUE WHEATON IL 60187 364353420 TRUST ADMINISTRATION IL WHEATON COLLEGE C Corporation -4725 3252015 0.9968 true Charitable Remainder Trust (1) 501 COLLEGE AVENUE Wheaton IL 60187 Trust IL WC Trust true true false true false false false false false false false false false true true true false false false false BILLY GRAHAM CENTER C 83592 GENERAL LEDGER BILLY GRAHAM CENTER N 967374 ALLOCATION BASED ON SQUARE FOOTAGE WHEATON COLLEGE TRUST COMPANY NA A 42275 BASED ON SQUARE FOOTAGE PLUS OVERHEAD WHEATON COLLEGE TRUST COMPANY NA M 782854 MARKET VALUE OF THE TRUST ASSETS WHEATON COLLEGE TRUST COMPANY NA O 680506 ALLOCATION BASED ON THE NUMBER OF TRUSTS