BATTLE CREEK UNLIMITED INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BATTLE CREEK UNLIMITED INC (EIN 38-1951806)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-02-12
- IRS object ID
- 202620439349300307
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-12T07:08:57-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383635706 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 675 ROBINSON RD | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381951806 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BATTLE CREEK UNLIMITED INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BATT | BusinessNameControlTxt |
| Phone | 2699627526 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4950 WEST DICKMAN RD STE 1 | AddressLine1Txt |
| City | BATTLE CREEK | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH A SOBIERALSKI | PersonNm |
| Person Title | PRESIDENT AND CEO | PersonTitleTxt |
| Phone | 2699627526 | PhoneNum |
| Signature | 2026-02-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURA E COSTON CPA | PreparerPersonNm |
| PTIN | P01750862 | PTIN |
| Phone | 5177876503 | PhoneNum |
| Preparation | 2026-02-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BCU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSEPH A SOBIERALSKI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4950 WEST DICKMAN RD STE 1 | AddressLine1Txt |
| City | BATTLE CREEK | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,169,406 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BCUNLIMITED.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | BATTLE CREEK UNLIMITED IS A COMMUNITY DEVELOPMENT ORGANIZATION THAT WILL CREATE AN ECONOMIC DEVELOPMENT CLIMATE THAT ENCOURAGES BUSINESS FORMATION AND INVESTMENTS IN TECHNOLOGY, COUPLED WITH A CONTINUING SUPPLY OF REAL ESTATE WITH INFRASTRUCTURE TO SUPPORT TECHNOLOGY WORKPLACES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $123,500 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $3,555 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $18,183,138 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,788,279 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,050,895 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $869,508 | CYProgramServiceRevenueAmt |
| PY Investment Income | $794,361 | PYInvestmentIncomeAmt |
| CY Investment Income | $285,679 | CYInvestmentIncomeAmt |
| PY Other Revenue | $61,695 | PYOtherRevenueAmt |
| CY Other Revenue | $16,283 | CYOtherRevenueAmt |
| PY Total Revenue | $20,090,089 | PYTotalRevenueAmt |
| CY Total Revenue | $4,959,749 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $69,256 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $318,520 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,458,957 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,581,690 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $69,250 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,334,327 | PYOtherExpensesAmt |
| CY Other Expenses | $8,018,989 | CYOtherExpensesAmt |
| PY Total Expenses | $12,862,540 | PYTotalExpensesAmt |
| CY Total Expenses | $9,919,199 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,227,549 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$4,959,450 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $122,492,691 | TotalAssetsBOYAmt |
| Total Assets EOY | $98,536,310 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,893,581 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,479,519 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $63,599,110 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $61,056,791 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BUILD A STRONG COMMUNITY BY DRIVING STRATEGIC INVESTMENT AND JOB CREATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,050,472 | ExpenseAmt |
| Grant | $318,519 | GrantAmt |
| Desc | DEVELOPMENT AND MARKETING OF FORT CUSTER INDUSTRIAL PARK AND RECRUITMENT AND RETENTION OF BUSINESS IN THE CITY OF BATTLE CREEK. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $771,980 | ExpenseAmt |
| Revenue | $552,634 | RevenueAmt |
| Desc | MANAGEMENT AND PROMOTION OF THE FREDERICK R. BRYDGES CUSTOMS CARGO CENTER. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,544,987 | ExpenseAmt |
| Desc | PURCHASE, RENOVATION, AND OPERATION OF BUILDINGS AND AREAS DOWNTOWN. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $9,367,439 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 40 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRIAN KROL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2692171842 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4950 WEST DICKMAN RD SUITE 1 | AddressLine1Txt |
| City | BATTLE CREEK | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49037 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ERICK STEWART | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NATE DARLINGTON | ||||||
| 1ST VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN GALLAGHER | ||||||
| 2ND VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SARA WALLACE | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STACY FLATHAU | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KRIS BAHNER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| VALERIE CHRISTOFFERSON | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| REBECCA FLEURY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| NEAL GRAZIANO | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JOE MICHILIZZI | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DREW SCHWEITZER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JIM SHOLL | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| FRANK TECUMSEH | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DR PAUL WATSON II | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MIKE WAY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH SOBIERALSKI | ||||||
| PRESIDENT/CEO | 40.00 | Yes (X) | $268,943 | $0 | $34,821 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $268,943 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $34,821 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| INFINITY DEVELOPMENT PARTNERS LLC | |||||
| 2119 FRATE BARKER ROAD UNIT 2106 | AUSTIN | TX | 78748 | PROGRAM OVERSIGHT | $304,488 |
| THALES USA INC | |||||
| 10950 EL MONTE STREET SUITE 110 | OVERLAND PARK | KS | 66211 | PROGRAM DEVELOPMENT | $270,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,732,268 | GovernmentGrantsAmt |
| All Other Contributions | $56,011 | AllOtherContributionsAmt |
| Noncash Contributions | $56,011 | NoncashContributionsAmt |
| Total Contributions | $3,788,279 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| RENT | 561000 | $855,508 | $746,008 | $109,500 |
| MARKETING SERVICES | 541800 | $14,000 | $14,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $869,508 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $495,336 | TotalRevenueColumnAmt |
| Exclusion | $495,336 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $209,657 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$209,657 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$209,657 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$209,657 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $16,283 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,283 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $16,283 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,959,749 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $552,634 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $123,500 | UnrelatedBusinessRevenueAmt |
| Exclusion | $495,336 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,728 | TotalAmt |
| Program Services | $275,728 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,792 | TotalAmt |
| Program Services | $42,792 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,397 | TotalAmt |
| Program Services | $274,885 | ProgramServicesAmt |
| Management And General | $35,749 | ManagementAndGeneralAmt |
| Fundraising | $13,763 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $903,218 | TotalAmt |
| Program Services | $764,983 | ProgramServicesAmt |
| Management And General | $99,810 | ManagementAndGeneralAmt |
| Fundraising | $38,425 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,542 | TotalAmt |
| Program Services | $230,135 | ProgramServicesAmt |
| Management And General | $29,175 | ManagementAndGeneralAmt |
| Fundraising | $11,232 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,533 | TotalAmt |
| Program Services | $71,057 | ProgramServicesAmt |
| Management And General | $9,008 | ManagementAndGeneralAmt |
| Fundraising | $3,468 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,470 | TotalAmt |
| Program Services | $26,392 | ProgramServicesAmt |
| Management And General | $17,078 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,291 | TotalAmt |
| Program Services | $95,497 | ProgramServicesAmt |
| Management And General | $61,794 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,000 | TotalAmt |
| Program Services | $78,321 | ProgramServicesAmt |
| Management And General | $50,679 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,510 | TotalAmt |
| Management And General | $32,510 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,625 | TotalAmt |
| Program Services | $125,450 | ProgramServicesAmt |
| Management And General | $81,175 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,042 | TotalAmt |
| Program Services | $23,639 | ProgramServicesAmt |
| Management And General | $1,903 | ManagementAndGeneralAmt |
| Fundraising | $500 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,118 | TotalAmt |
| Program Services | $61,560 | ProgramServicesAmt |
| Management And General | $10,771 | ManagementAndGeneralAmt |
| Fundraising | $787 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,810 | TotalAmt |
| Program Services | $218,209 | ProgramServicesAmt |
| Management And General | $482 | ManagementAndGeneralAmt |
| Fundraising | $119 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,948 | TotalAmt |
| Program Services | $8,948 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,711 | TotalAmt |
| Program Services | $23,711 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000,213 | TotalAmt |
| Program Services | $999,777 | ProgramServicesAmt |
| Management And General | $349 | ManagementAndGeneralAmt |
| Fundraising | $87 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,065 | TotalAmt |
| Program Services | $449,540 | ProgramServicesAmt |
| Management And General | $4,214 | ManagementAndGeneralAmt |
| Fundraising | $311 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,572 | TotalAmt |
| Program Services | $98,045 | ProgramServicesAmt |
| Management And General | $26,467 | ManagementAndGeneralAmt |
| Fundraising | $60 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SPECIAL PROJECTS | $5,251,167 | $5,232,859 | $18,308 | |
| REPAIRS AND MAINTENANCE | $216,355 | $215,945 | $328 | $82 |
| SUBSCRIPTIONS AND DUES | $30,272 | $30,272 | ||
| TELEPHONE | $21,695 | $19,694 | $1,585 | $416 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,125 | TotalAmt |
| Management And General | $1,125 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,919,199 | TotalAmt |
| Program Services | $9,367,439 | ProgramServicesAmt |
| Management And General | $482,510 | ManagementAndGeneralAmt |
| Fundraising | $69,250 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,275 | BOYAmt |
| EOY | $113,812 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,253,103 | BOYAmt |
| EOY | $930,004 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $258,664 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,257 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,024 | BOYAmt |
| EOY | $43,565 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,592,639 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,640,597 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,115,936 | BOYAmt |
| EOY | $9,952,042 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,430,489 | BOYAmt |
| EOY | $3,169,197 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,563,489 | BOYAmt |
| EOY | $71,774,620 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,083,118 | BOYAmt |
| EOY | $12,294,406 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,492,691 | BOYAmt |
| EOY | $98,536,310 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,342,648 | BOYAmt |
| EOY | $324,713 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,684,178 | BOYAmt |
| EOY | $1,058,085 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,425,268 | BOYAmt |
| EOY | $10,515,094 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,389,007 | BOYAmt |
| EOY | $25,521,227 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,480 | BOYAmt |
| EOY | $60,400 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,893,581 | BOYAmt |
| EOY | $37,479,519 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,656,770 | BOYAmt |
| EOY | $57,068,661 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,942,340 | BOYAmt |
| EOY | $3,988,130 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,599,110 | BOYAmt |
| EOY | $61,056,791 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,492,691 | BOYAmt |
| EOY | $98,536,310 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$4,959,450 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $443,706 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,973,425 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,340,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,133,350 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,412,304 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,183,138 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,788,279 | CurrentTaxYearAmt |
| Total | $68,857,086 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,340,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,133,350 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,412,304 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,183,138 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,788,279 | CurrentTaxYearAmt |
| Total | $68,857,086 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $30,411,257 | SubstantialContributorsTotAmt |
| Public Support Total170 | $38,445,829 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $167,691 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $244,113 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $473,297 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,845,256 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,350,844 | CurrentTaxYearAmt |
| Total | $4,081,201 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $72,938,287 | TotalSupportAmt |
| Public Support CY170 | 0.52710 | PublicSupportCY170Pct |
| Public Support PY170 | 0.51870 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $129,000 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $129,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION ENGAGED BLACKWELL STRATEGIC GROUP FOR ADVOCACY ON A FEDERAL LEVEL. THE ORGANIZATION ENGAGED MUCHMORE HARRINGTON TO LOBBY ON BEHALF OF BATTLE CREEK AT THE STATE LEVEL. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (1) | AgentTrusteeEtcInd |
| Beginning Balance | $10,425,269 | BeginningBalanceAmt |
| Additions During Year | $317,006 | AdditionsDuringYearAmt |
| Distributions During Year | $227,182 | DistributionsDuringYearAmt |
| Ending Balance | $10,515,093 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $897,000 | OtherCostOrOtherBasisAmt |
| Book Value | $897,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,966,421 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,196,733 | DepreciationAmt |
| Book Value | $8,769,688 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $729,218 | OtherCostOrOtherBasisAmt |
| Depreciation | $443,864 | DepreciationAmt |
| Book Value | $285,354 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,952,042 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS - FIXED INCOME | $1,540,949 | F |
| GOVERNMENT MONEY MARKET | $4,346,862 | F |
| INVESMENT IN 50 CAPITAL DEVELOPMENT | $65,886,809 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $71,774,620 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ASSETS HELD FOR DEVELOPMENT | $1,779,312 |
| FUNDS HELD AS AGENCY | $10,515,094 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,294,406 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO BC DIRECT INVESTMENT FUND | Desc |
| Amt | $60,400 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $60,400 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE CITY OF BATTLE CREEK DIRECT INVESTMENT FUNDS ARE ADMINISTERED BY THE ORGANIZATION AND CONSIST OF THE ECONOMIC DEVELOPMENT FUND, AN ENTERPRISE FUND OF THE CITY OF BATTLE CREEK, MICHIGAN, AND THE DOWNTOWN DEVELOPMENT AUTHORITY REVOLVING LOAN FUND, AN ENTERPRISE FUND OF THE BATTLE CREEK DOWNTOWN DEVELOPMENT AUTHORITY (THE "DDA"), A COMPONENT UNIT OF THE CITY OF BATTLE CREEK, MICHIGAN. THE FUNDS PROVIDE FINANCING TO BUSINESSES TO CREATE AND RETAIN JOBS IN THE CITY OF BATTLE CREEK AND DDA DISTRICT, RESPECTIVELY. THROUGH THE ADMINSTRATION OF THESE FUNDS, THE ORGANIZATION MAINTAINS CONTROL OVER THE ASSETS OF THE FUNDS. THESE ASSETS ARE NOT AVAILABLE FOR GENERAL OPERATIONS OF THE ORGANIZATION. |
| PART X, LINE 2: | THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE ORGANIZATION WAS GRANTED AN INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME". THE ORGANIZATION HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE ORGANIZATION ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2022 THROUGH 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2025. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2025 AND 2024, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. THE ORGANIZATION'S SINGLE SHAREHOLDER CORPORATIONS (50 CAPITAL AVENUE DEVELOPMENT, INC. AND MCCAMLY PLAZA CONDOMINIUM ASSOCIATION) ARE THEIR OWN TAXABLE ENTITY THAT MAY BE SUBJECT TO INCOME TAXES WHEN TAXABLE INCOME IS GENERATED. THE ORGANIZATION'S SEVEN SINGLE-MEMBER, LLC'S (RIVERFRONT CONDOMINIUM DEVELOPMENT OF BATTLE CREEK, LLC, WEST MICHIGAN LAND HOLDING COMPANY, LLC, BATTLE CREEK RIVER 1, LLC, BATTLE CREEK RIVER 2, LLC, BATTLE CREEK RIVER 3, LLC, MICH-AIR-BTL, LLC AND 50 CAPITAL AVE HOLDING, LLC) ARE DISREGARDED ENTITIES FOR TAX PURPOSES AND ARE INCLUDED IN THE TAX REPORTING OF BATTLE CREEK UNLIMITED, INC. THERE WAS NO INCOME TAX EXPENSE IN 2025 OR 2024. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| SPROUT | ||||||||
| 503 MILITARY STREET | SPRINGFIELD | MI | 49037 | 453707870 | 503(C)3 | $146,328 | $0 | SUB-RECIPIENT |
| WESTERN MICHIGAN UNIVERSITY | ||||||||
| 1903 W MICHIGAN AVENUE | KALAMAZOO | MI | 49008 | 386007327 | $37,037 | $0 | SUB-RECIPIENT | |
| CIVES CORPORATION | ||||||||
| 3700 MANSELL ROAD | ALPHARETTA | GA | 30022 | 160955800 | $77,363 | $0 | BUSINESS INCENTIVE | |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TALENT ATTRACTION FOR PARTICIPATING EMPLOYERS | GrantTypeTxt |
| Recipient | 8 | RecipientCnt |
| Cash Grant | $42,792 | CashGrantAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH SOBIERALSKI | PersonNm |
| Title | PRESIDENT/CEO | TitleTxt |
| Base Compensation Filing Org | $268,943 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $26,894 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $7,927 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $303,764 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | THE SOCIAL CLUB DUES ARE PAID FROM INVOICES RECEIVED, BUT THE VALUE IS ADDED TO THE INDIVIDUAL'S W-2. |
| PART I, LINE 3 | THE EXECUTIVE COMMITTEE ACTS AS THE PERSONNEL COMMITTEE AND APPROVES THE EMPLOYMENT CONTRACT. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| WK KELLOGG FOUNDATION | |||
| PROG OFF ON BOD | $44,646,327 | GRANT REVENUE | 0 |
| CITY OF BATTLE CREEK | |||
| CITY MGR AND MAYOR ON BOD | $1,994,000 | GRANT/OTHER REVENUE | 0 |
| THE MILLER FOUNDATION | |||
| BOARD MEMBER | $1,039,500 | LOAN AGREEMENT AND IMPLIED INTEREST | 0 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | BELOW MARKET LOAN INTEREST | 1 | $39,500 | INTEREST RATE METHOD |
| Yes (X) | DONATED SERVICES | 3 | $16,511 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | MAJOR GIFTS ARE APPROVED BY THE BOARD OF DIRECTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | 990 IS REVIEWED BY CFO, CEO, THE AD HOC AUDIT AND 990 REVIEW COMMITTEE, AND THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST STATEMENT IS SIGNED BY THE BCU BOARD, COMMITTEE MEMBERS AND STAFF. ADDITIONALLY, OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST IMMEDIATELY UPON OCCURRENCE. THE CEO REVIEWS THE STATEMENTS AND DISCUSSES POTENTIAL CONFLICTS WITH THE OFFICERS. ISSUES ARE TAKEN TO THE BOARD IF FURTHER CONSIDERATION IS NEEDED. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY NEWLY DEVELOPED CONFLICTS OF INTEREST AS SOON AS IT BECOMES KNOWN TO THE BOARD MEMBER. ANY BOARD MEMBER WITH A CONFLICT IS REQUIRED TO ABSTAIN FROM VOTING AND/OR LEAVE THE ROOM DURING THE DISCUSSIONS. THIS PROCESS IS ENFORCED BY THE BOARD CHAIR. |
| FORM 990, PART VI, SECTION B, LINE 15A | AN EVALUATION FORM REGARDING THE PRESIDENT AND CEO IS GIVEN TO THE BOARD OF DIRECTORS, BCU STAFF AND CEO TO FILL OUT. THE RESPONSES ARE COMPILED BY THE BOARD CHAIR, WHO ALSO GATHERS SALARY INFORMATION CONCERNING OTHERS IN SIMILAR POSITIONS IN THE INDUSTRY FROM A THIRD-PARTY SOURCE. A SUMMARY REPORT IS PROVIDED BY BOARD CHAIR TO THE PERSONNEL COMMITTEE FOR ITS REVIEW AND USE IN DETERMINING COMPENSATION. THIS IS DONE PERIODICALLY |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART X, LINE 16 AND 33: | THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED ON A CONSOLIDATED BASIS AND INCLUDE THE ACCOUNTS OF THE EXEMPT ORGANIZATION AND ITS RELATED TAXABLE ENTITIES. FOR PURPOSES OF FORM 990 REPORTING, THE FINANCIAL INFORMATION OF THE TWO TAXABLE ENTITIES HAS BEEN EXCLUDED IN ACCORDANCE WITH IRS REPORTING REQUIREMENTS. THE REMOVAL OF THESE TAXABLE ENTITIES' ACTIVITY RESULTED IN A REDUCTION OF TOTAL ASSETS AND NET ASSETS IN THE AMOUNT OF $21,306,382 FROM THE BALANCE SHEET REPORTED ON PART V ON THE FORM 990. |
| FORM 990, PART XI, LINE 9: | REMOVAL OF 50 CAPITAL DEVELOPMENT AND MCCAMLY PLAZA CONDOMINIUM ACTIVITY 1,973,425. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR SELECTING AND OVERSEEING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART XI, LINE 9: | FOR PURPOSES OF COMPLETING FORM 990, THE ORGANIZATION HAS REMOVED THE ACCUMULATED INCOME ATTRIBUTABLE TO ITS TWO RELATED TAXABLE ENTITIES. WHILE THE CONSOLIDATED FINANCIAL STATEMENTS INCLUDE THE ACTIVITY OF THESE TAXABLE ENTITIES, SUCH ACTIVITY IS EXCLUDED FROM FORM 990 REPORTING IN ACCORDANCE WITH IRS REQUIREMENTS. AS A RESULT OF REMOVING THE ACCUMULATED INCOME OF THE TAXABLE ENTITIES, THE RECONCILIATION OF NET ASSETS ON PAGE 12 REFLECTS AN INCREASE OF $1,973,425. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| WEST MI LAND HOLDING LLC | ||||||||
| 4950 W DICKMAN ROAD STE 1 | BATTLE CREEK | MI | 49037 | 823404519 | REAL ESTATE HOLDING | MI | $3,697,013 | BATTLE CREEK UNLIMITED |
| BATTLE CREEK RIVER 1 LLC | ||||||||
| 211 EAST WATER STREET STE 400 | KALAMAZOO | MI | 49007 | 920734521 | REAL ESTATE HOLDING | MI | $3,106,945 | BATTLE CREEK UNLIMITED |
| BATTLE CREEK RIVER 2 LLC | ||||||||
| 211 EAST WATER STREET STE 400 | KALAMAZOO | MI | 49007 | 920799320 | REAL ESTATE HOLDING | MI | $2,588 | BATTLE CREEK UNLIMITED |
| BATTLE CREEK RIVER 3 LLC | ||||||||
| 211 EAST WATER STREET STE 400 | KALAMAZOO | MI | 49007 | 920817856 | REAL ESTATE HOLDING | MI | $156,398 | BATTLE CREEK UNLIMITED |
| MICH-AIR-BTL LLC | ||||||||
| 4950 W DICKMAN ROAD STE 1 | BATTLE CREEK | MI | 49037 | 932773808 | DRONE RESEARCH AND DEVELOPMENT | MI | $0 | BATTLE CREEK UNLIMITED |
| 50 CAPITAL AVE HOLDINGS LLC | ||||||||
| 4950 W DICKMAN ROAD STE 1 | BATTLE CREEK | MI | 49037 | 934654694 | LIQUOR LICENSE HOLDING | MI | $25,900 | 50 CAPITAL AVE |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 50 CAPITAL DEVELOPMENT | ||||||||||||
| 4950 DICKMAN ROAD STE 1 | BATTLE CREEK | MI | 49037 | 853488169 | HOTEL DEVELOPMENT | MI | BATTLE CREEK UNLIMITED | C | $6,147,045 | $87,143,794 | 1.00000 | Yes (1) |
| MCCAMLY PLAZA CONDOMINIUM ASSOCIATION | ||||||||||||
| 4950 DICKMAN ROAD STE 1 | BATTLE CREEK | MI | 49037 | 853793477 | MANAGE CONDO | MI | BATTLE CREEK UNLIMITED | C | $49,397 | 1.00000 | Yes (1) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 50 CAPITAL DEVELOPMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $8,530,928 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |
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