2025-01-27T13:21:36-06:00 2024-06-30 383635706 REHMANN ROBSON LLC 675 ROBINSON RD JACKSON MI 49203 990 2023-07-01 381951806 BATTLE CREEK UNLIMITED INC BATT 2699627526 4950 WEST DICKMAN RD SUITE 1 BATTLE CREEK MI 49037 JOSEPH A SOBIERALSKI PRESIDENT AND CEO 2699627526 2025-01-27 1 1 LAURA E COSTON CPA P01750862 5177876503 2025-01-27 2023 2025-03-06 01:10:19Z BCU JOSEPH A SOBIERALSKI 4950 WEST DICKMAN RD SUITE 1 BATTLE CREEK MI 49037 20090089 0 X WWW.BCUNLIMITED.ORG X 1971 MI 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. 15 15 11 35 0 0 17852304 18183138 799830 1050895 473297 794361 99402 61695 19224833 20090089 1397400 69256 0 0 1103185 1458957 0 0 76450 2364136 11334327 4864721 12862540 14360112 7227549 84263690 122492691 28238134 58893581 56025556 63599110 BUILD A STRONG COMMUNITY BY DRIVING STRATEGIC INVESTMENT AND JOB CREATION. 0 0 2683807 69256 DEVELOPMENT AND MARKETING OF FORT CUSTER INDUSTRIAL PARK AND RECRUITMENT AND RETENTION OF BUSINESS IN THE CITY OF BATTLE CREEK. 732984 1112590 MANAGEMENT AND PROMOTION OF THE FREDERICK R. BRYDGES CUSTOMS CARGO CENTER. 8914082 PURCHASE, RENOVATION, AND OPERATION OF BUILDINGS AND AREAS DOWNTOWN. 12330873 1 1 0 1 0 0 0 0 1 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 1 1 0 1 27 0 1 11 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X X BRIAN KROL 2692171842 4950 WEST DICKMAN RD SUITE 1 BATTLE CREEK MI 49037 JOSEPH SOBIERALSKI PRESIDENT/CEO 40.00 X X 291468 0 36834 ERICK STEWART CHAIR 1.00 X X 0 0 0 SARA WALLACE TREASURER 1.00 X X 0 0 0 NATE DARLINGTON 1ST VICE CHAIR 1.00 X X 0 0 0 JOHN GALLAGHER 2ND VICE CHAIR 1.00 X X 0 0 0 KRIS BAHNER DIRECTOR 0.50 X 0 0 0 REBECCA FLEURY DIRECTOR 0.50 X 0 0 0 JIM SHOLL DIRECTOR 0.50 X 0 0 0 NEAL GRAZIANO DIRECTOR 0.50 X 0 0 0 FRANK TECUMSEH DIRECTOR 0.50 X 0 0 0 STACEY HAMLIN DIRECTOR (END JUN 2024) 0.50 X 0 0 0 DR PAUL WATSON II DIRECTOR 0.50 X 0 0 0 JOE MICHILIZZI DIRECTOR 0.50 X 0 0 0 MIKE WAY DIRECTOR 0.50 X 0 0 0 DREW SCHWEITZER DIRECTOR 0.50 X 0 0 0 STACY FLATHAU SECRETARY (BEG SEP 2023) 1.00 X X 0 0 0 291468 0 36834 1 0 1 0 0 14707274 3475864 3475864 18183138 RENT 561000 1050895 1050895 1050895 794361 794361 MISCELLANEOUS 900099 61695 61695 61695 20090089 1112590 0 794361 45256 45256 24000 24000 355922 291744 46452 17726 783825 642475 102313 39037 242915 199081 31728 12106 76295 62528 9965 3802 44580 35884 8649 47 131053 105488 25425 140 135001 108666 26191 144 38563 38563 674924 543266 130938 720 16106 14349 1391 366 67487 61808 4499 1180 236160 235518 525 117 7054 7054 81891 81891 885227 884722 413 92 430305 428659 1347 299 114127 89585 24463 79 SPECIAL PROJECTS 7538778 7538778 IMPAIRMENT LOSS ON ASSE 511000 511000 REPAIRS AND MAINTENANCE 361652 360953 572 127 SUBSCRIPTIONS AND DUES 37525 37525 22894 20643 1783 468 12862540 12330873 455217 76450 1276482 713275 14849444 1253103 504091 196257 340212 0 81443 137024 14509404 4393468 10151668 10115936 4769662 5430489 2243005 15563489 50047683 89083118 84263690 122492691 4765220 9342648 28729 1684178 10286040 10425268 13104234 37389007 53911 52480 28238134 58893581 X 19308042 20656770 36717514 42942340 56025556 63599110 84263690 122492691 X 7227549 686217 -340212 X X 0 1 X 1 1 1 X 4520134 5340015 29133350 12412304 18183138 69588941 4520134 5340015 29133350 12412304 18183138 69588941 31945272 37643669 247097 167691 244113 473297 1845256 2977454 72566395 0.51870 0.45990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 135000 135000 0 PART II-B, LINE 1: THE ORGANIZATION ENGAGED MUCHMORE HARRINGTON TO LOBBY ON BEHALF OF BATTLE CREEK AT THE STATE LEVEL. THE ORGANIZATION ENGAGED ROOSEVELT GROUP AND BLACKWELL STRATEGIC GROUP FOR ADVOCACY ON A FEDERAL LEVEL. 1 10286040 274198 134969 10425269 1 X 897000 897000 12589603 3877165 8712438 346217 102559 243658 676584 413744 262840 10115936 INVESTMENTS - FIXED INCOME 2436069 F GOVERNMENT MONEY MARKET 13127420 F 15563489 ASSETS HELD FOR DEVELOPMENT 78654711 FUNDS HELD AS AGENCY 10425268 ESCROW DEPOSITS 3139 89083118 DUES TO BC DIRECT INVESTMENT FUND 52480 52480 X 20737743 686217 686217 20051526 38563 38563 20090089 12823977 0 12823977 38563 38563 12862540 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 2021 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2024. 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, 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 2024 OR 2023. 1 SIMPLY SENSATIONAL BERRIES LLC 80 WEST MICHIGAN AVENUE UNIT B BATTLE CREEK MI 49017 831416931 7500 0 BUSINESS INCENTIVE SPROUT 503 MILITARY STREET SPRINGFIELD MI 49037 453707870 503(C)3 17794 0 SUB-RECIPIENT BURMESE AMERICAN INITIATIVE INC 765 UPTON AVE SPRINGFIELD MI 49037 453441524 503(C)3 5100 0 SUB-RECIPIENT BREAD AND BASKET LLC 191 LAUREL DRIVE BATTLE CREEK MI 49017 862474201 7500 0 SUB-RECIPIENT WESTERN MICHIGAN UNIVERSITY 1903 W MICHIGAN AVENUE KALAMAZOO MI 49008 386007327 7362 0 SUB-RECIPIENT TALENT ATTRACTION FOR PARTICIPATING EMPLOYERS 4 24000 X 1 1 X X 0 0 0 0 0 0 0 0 0 JOSEPH SOBIERALSKI PRESIDENT/CEO 261468 0 30000 0 0 0 29147 0 7687 0 328302 0 0 0 PART I, LINE 1A THE SOCIAL CLUB DUES ARE PAID FROM INVOICES RECEIVED, BUT THE VALUE IS ADDED TO THE INDIVIDUAL'S W-2. WK KELLOGG FOUNDATION PROG OFF ON BOD 47456384 GRANT REVENUE 0 CITY OF BATTLE CREEK CITY MGR AND MAYOR ON BOD 1955000 GRANT/OTHER REVENUE 0 THE MILLER FOUNDATION BOARD MEMBER 1039500 LOAN AGREEMENT AND IMPLIED INTEREST 0 X BELOW MARKET LOAN INTEREST 2 3445884 INTEREST RATE METHOD X DONATED SERVICES 6 29980 FMV 0 1 0 PART I, LINE 32B: MAJOR GIFTS ARE APPROVED BY THE BOARD OF DIRECTORS. 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 XI, LINE 9: CHANGE IN ACCOUNTING PRINCIPLE - ACCOUNTING STANDARDS UPDATE NO. 2016-13 -340,212. FORM 990, PART XII, LINE 2C: THE PROCESS FOR SELECTING AND OVERSEEING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. WEST MI LAND HOLDING LLC 4950 W DICKMAN ROAD STE 1 BATTLE CREEK MI 49037 823404519 REAL ESTATE HOLDING MI 3877109 BATTLE CREEK UNLIMITED BATTLE CREEK RIVER 1 LLC 211 EAST WATER STREET STE 400 KALAMAZOO MI 49007 920734521 REAL ESTATE HOLDING MI 3389723 BATTLE CREEK UNLIMITED BATTLE CREEK RIVER 2 LLC 211 EAST WATER STREET STE 400 KALAMAZOO MI 49007 920799320 REAL ESTATE HOLDING MI 33623 BATTLE CREEK UNLIMITED BATTLE CREEK RIVER 3 LLC 211 EAST WATER STREET STE 400 KALAMAZOO MI 49007 920817856 REAL ESTATE HOLDING MI 176154 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 27263 50 CAPITAL AVE 50 CAPITAL DEVELOPMENT 4950 DICKMAN ROAD STE 1 BATTLE CREEK MI 49037 853488169 HOTEL DEVELOPMENT MI BATTLE CREEK UNLIMITED C 17479 76918290 1.00000 1 MCCAMLY PLAZA CONDOMINIUM ASSOCIATION 4950 DICKMAN ROAD STE 1 BATTLE CREEK MI 49037 853793477 MANAGE CONDO MI BATTLE CREEK UNLIMITED C 8392 57514 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 50 CAPITAL DEVELOPMENT B 25259494 FMV