Civic Intelligence

Cereal City Development Corporation Kellogg Arena

EIN 38-2537779 • 501(c)3 • Battle Creek, MI

Profile

To attract a variety of events that contribute to the community's positive economic impact and quality of life and assist with economic development in the city of battle creek.

1 Mccamly SquareBattle Creek, MI 49017

www.kelloggarena.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.19x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

5th percentile

-35%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$281,440

Down $181,330 (-39%) from 2023

Liabilities

Down

$68,027

Down $18,686 (-22%) from 2023

Net Assets

Down

$213,413

Down $162,644 (-43%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin21st percentile

Revenue

Up

$1,684,660

Up $116,261 (+7.4%) from 2023

Expenses

Up

$1,847,304

Up $100,396 (+5.7%) from 2023

Net Income

Up

-$162,644

Up $15,865 (+8.9%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $60Liabilities 2010: $0Net Assets 2010: $602010Assets 2011: $70Liabilities 2011: $0Net Assets 2011: $702011Assets 2012: $80Liabilities 2012: $0Net Assets 2012: $802012Assets 2013: $90Liabilities 2013: $0Net Assets 2013: $902013Assets 2014: $100Liabilities 2014: $0Net Assets 2014: $1002014Assets 2015: $110Liabilities 2015: $0Net Assets 2015: $1102015Assets 2016: $120Liabilities 2016: $0Net Assets 2016: $1202016Assets 2017: $130Liabilities 2017: $0Net Assets 2017: $1302017Assets 2018: $140Liabilities 2018: $0Net Assets 2018: $1402018Assets 2019: $335,762Liabilities 2019: $169,585Net Assets 2019: $166,1772019Assets 2020: $333,200Liabilities 2020: $225,632Net Assets 2020: $107,5682020Assets 2021: $630,685Liabilities 2021: $121,198Net Assets 2021: $509,4872021Assets 2022: $707,399Liabilities 2022: $152,833Net Assets 2022: $554,5662022Assets 2023: $462,770Liabilities 2023: $86,713Net Assets 2023: $376,0572023Assets 2024: $281,440Liabilities 2024: $68,027Net Assets 2024: $213,4132024

Highlighted filing

2024

Assets$281,440
Liabilities$68,027
Net Assets$213,413
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,214,8312010Expenses 2011: $1,472,4592011Revenue 2012: $1,449,636Expenses 2012: $1,449,626Net Income 2012: $102012Revenue 2013: $1,521,491Expenses 2013: $1,521,481Net Income 2013: $102013Revenue 2014: $1,302,929Expenses 2014: $1,302,919Net Income 2014: $102014Revenue 2015: $1,171,451Expenses 2015: $1,171,441Net Income 2015: $102015Revenue 2016: $1,264,787Expenses 2016: $1,264,777Net Income 2016: $102016Revenue 2017: $1,204,889Expenses 2017: $1,204,879Net Income 2017: $102017Revenue 2018: $1,307,466Expenses 2018: $1,307,456Net Income 2018: $102018Revenue 2019: $1,913,638Expenses 2019: $1,818,507Net Income 2019: $95,1312019Revenue 2020: $1,186,806Expenses 2020: $1,245,415Net Income 2020: -$58,6092020Revenue 2021: $1,220,731Expenses 2021: $818,812Net Income 2021: $401,9192021Revenue 2022: $1,378,844Expenses 2022: $1,333,765Net Income 2022: $45,0792022Revenue 2023: $1,568,399Expenses 2023: $1,746,908Net Income 2023: -$178,5092023Revenue 2024: $1,684,660Expenses 2024: $1,847,304Net Income 2024: -$162,6442024

Highlighted filing

2024

Revenue$1,684,660
Expenses$1,847,304
Net Income-$162,644
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$281,440
Liabilities
$68,027
Net assets
$213,413
Revenue
$1,684,660
Expenses
$1,847,304
Net income
-$162,644
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.07$0.21$1.68$1.85$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.09$0.38$1.57$1.75$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.15$0.55$1.38$1.33$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.12$0.51$1.22$0.82$0.40
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.33$0.23$0.11$1.19$1.25$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.17$0.17$1.91$1.82$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.31$1.31$0.00
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.00$0.00$0.00$1.20$1.20$0.00
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.00$0.00$0.00$1.26$1.26$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.17$1.17$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$1.30$1.30$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.52$1.52$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$1.45$1.45$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.21
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 28, 2022
Return Version
2020v4.2
Gross Receipts
$1,220,731
Mission and Program Overview

Mission

To attract a variety of events that contribute to the community's positive economic impact and quality of life and assist with economic development in the city of battle creek.

To attract a variety of events which benefit the community's economy and quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$36,662$438,581▲ $401,919
Cash and Non-Interest-Bearing Accounts$229,221$350,994▲ $121,773
Accounts Receivable$15,685$219,222▲ $203,537
Land, Buildings, and Equipment, Net$41,354$36,326▼ $5,028
Inventories for Sale or Use$35,908$19,048▼ $16,860
Prepaid Expenses and Deferred Charges$11,032$5,095▼ $5,937
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$333,200$630,685▲ $297,485
Liabilities
Accounts Payable and Accrued Expenses$85,321$104,363▲ $19,042
Other Liabilities$140,311$16,835▼ $123,476
Total Liabilities$225,632$121,198▼ $104,434
Net Assets / Fund Balance
Total Net Assets Fund Balance$107,568$509,487▲ $401,919
Total Liabilities and Net Assets / Fund Balance$333,200$630,685▲ $297,485

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,326$14,648$50,974
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Theodore DearingSecretary--$132,645$132,645
Linda MorrisonTreasurer--$126,611$126,611
Ben RandelsGeneral ManagerFT$83,317-$83,317

Board Members and Trustees

NameTitle
Linda FreyblerChairman
Bridgette JonesDirector
Jennifer BrownDirector
Mike CriswellDirector
Paul ConkeyDirector
Richard BensonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$701,328
Program Service Revenue
$519,403
Investment Income
$0
Other Revenue
$0
All Other Contributions
$27,065
Change in Net Assets
$401,919

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,220,731
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,220,731
Total Revenue per Form 990
$1,220,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$526,789
Other Expenses$292,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$263,846$61,988-$325,834
Occupancy$75,449$8,383-$83,832
Current Officers, Directors, Trustees, and Key Employees$69,050$14,267-$83,317
Payroll Taxes$49,331$10,192-$59,523
Other Employee Benefits$42,405$8,762-$51,167
Fees for Services Accounting$16,466$5,489-$21,955
Insurance$14,567$4,856-$19,423
Fees for Services Other$16,454$945-$17,399
All Other Expenses$9,548$5,145-$14,693
Other Expenses$3,999$6,987-$10,986
Depreciation Depletion$8,524--$8,524
Advertising$8,043--$8,043
Pension Plan Contributions$5,758$1,190-$6,948
Conferences and Meetings$169$169-$338
Total Functional Expenses$678,603$140,209$0$818,812

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$818,812
Total Expenses per Audited Statements$818,812
Total Expenses per Form 990$818,812
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$16,835
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

“The budget must be submitted to the city of battle creek for approval.”

Form 990, Part VI, Section B, Line 11B

“The board chair and treasurer do a formal review and send questions to the director of finance, who forwards to the preparer. Answers received are forwarded back to originator. Sometimes the board chair contacts the preparer directly.”

Form 990, Part VI, Section B, Line 12C

“The board of directors reviews all members for conflicts of interest before voting on issues.”

Form 990, Part VI, Section B, Line 15

“The board of directors determines the compensation of the general manager annually during the performance review process and reviews compensation of comparable positions of similar type organizations.”

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.”

Part VIII, Line 1E

“In may 2020, the corporation secured borrowings in the amount of $187,000 through the paycheck protection program ("ppp"), obtained through the federal coronavirus aid, relief, and economic security act ("cares act"). In fiscal year 2020, $69,744 of this loan was recognized in revenue as it had been spent on eligible expenses and is expected to be fully forgiven in accordance with the cares act. The corporation has applied for forgiveness and is awaiting approval from the financial institution. The remaining balance of $117,256 was spent on eligible expenses in fiscal year 2021, and the corporation has recognized this amount spent as revenue on the statement of activities. In january 2021, the corporation secured a second borrowing in the amount of $187,007 through the ppp. The loan has a two year maturity and is subject to a 1.0% interest rate. The full amount of the loan has been spent on eligible expenses and is expected to be fully forgiven in accordance with the cares act. As such, the corporation has recognized this loan as revenue on the statement of activities.”

Filing and Contact Details

Filer

Filer Name
Cereal City Development Corporation
EIN
38-2537779
Phone
2699634800
Address
1 MCCAMLY SQUARE, BATTLE CREEK, MI 49017

Signing Officer

Name
Theodore Dearing
Title
Secretary
Phone
2699634800
Signed
2022-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theodore Dearing
Formed
1984
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
6
Employees
75
Volunteers
8

Preparer

Firm
Rehmann Robson LLC
Address
675 ROBINSON RD, JACKSON, MI 49203
Preparer
Jeffrey E Hert CPA
Phone
5177876503
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“The ccdc board is responsible for making the selection of the auditor with assistance from the city of battle creek. The audit is reviewed by the ccdc board at a regularly scheduled meeting.”

Financial Statement Notes

PART X, LINE 2:

“The corporation is a notforprofit 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 corporation was granted income tax exemption by the internal revenue service, such exemption does not apply to "unrelated business taxable income". The corporation has been classified as not a private foundation. The corporation 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 corporation concluded that there are no significant uncertain tax positions requiring recognition in the corporation's financial statements. The corporation 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 corporation does not have any amounts accrued for interest and penalties related to utbs at june 30, 2021, and is not aware of any claims for such amounts by federal or state income tax authorities.”

Raw XML AppendixShowing 400 of 480 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt085321
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0104363
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ATTRACT A VARIETY OF EVENTS WHICH BENEFIT THE COMMUNITY'S ECONOMY AND QUALITY OF LIFE.
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IRS990/AllOtherExpensesGrp/TotalAmt014693
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IRS990/BooksInCareOfDetail/USAddress/CityNm0BATTLE CREEK
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd049017
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IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL CONKEY
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD BENSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/GrantsToOrganizationsInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0TO ATTRACT A VARIETY OF EVENTS THAT CONTRIBUTE TO THE COMMUNITY'S POSITIVE ECONOMIC IMPACT AND QUALITY OF LIFE AND ASSIST WITH ECONOMIC DEVELOPMENT IN THE CITY OF BATTLE CREEK.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE CEREAL CITY DEVELOPMENT CORPORATION MANAGES AND OPERATES THE KELLOGG ARENA, A PUBLIC ENTERTAINMENT AND RECREATION FACILITY OWNED BY THE CITY OF BATTLE CREEK, AND THE MANAGEMENT OF THE FESTIVAL MARKET SQUARE, AN OUTSIDE VENUE FOR FARMERS MARKETS, CONCERTS, ETC.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION E, LINE 1C:
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0716673
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CITY OF BATTLE CREEK
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0716673
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt036326
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014648
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050974
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0818812
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016835
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01220731
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS A NOTFORPROFIT 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 CORPORATION WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME". THE CORPORATION HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE CORPORATION 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 CORPORATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE CORPORATION'S FINANCIAL STATEMENTS. THE CORPORATION 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 CORPORATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2021, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036326
IRS990ScheduleD/TotalExpensesPerForm990Amt0818812
IRS990ScheduleD/TotalLiabilityAmt016835
IRS990ScheduleD/TotalRevenuePerForm990Amt01220731
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01220731
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0818812
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BUDGET MUST BE SUBMITTED TO THE CITY OF BATTLE CREEK FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD CHAIR AND TREASURER DO A FORMAL REVIEW AND SEND QUESTIONS TO THE DIRECTOR OF FINANCE, WHO FORWARDS TO THE PREPARER. ANSWERS RECEIVED ARE FORWARDED BACK TO ORIGINATOR. SOMETIMES THE BOARD CHAIR CONTACTS THE PREPARER DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS ALL MEMBERS FOR CONFLICTS OF INTEREST BEFORE VOTING ON ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE GENERAL MANAGER ANNUALLY DURING THE PERFORMANCE REVIEW PROCESS AND REVIEWS COMPENSATION OF COMPARABLE POSITIONS OF SIMILAR TYPE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CCDC BOARD IS RESPONSIBLE FOR MAKING THE SELECTION OF THE AUDITOR WITH ASSISTANCE FROM THE CITY OF BATTLE CREEK. THE AUDIT IS REVIEWED BY THE CCDC BOARD AT A REGULARLY SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IN MAY 2020, THE CORPORATION SECURED BORROWINGS IN THE AMOUNT OF $187,000 THROUGH THE PAYCHECK PROTECTION PROGRAM ("PPP"), OBTAINED THROUGH THE FEDERAL CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT ("CARES ACT"). IN FISCAL YEAR 2020, $69,744 OF THIS LOAN WAS RECOGNIZED IN REVENUE AS IT HAD BEEN SPENT ON ELIGIBLE EXPENSES AND IS EXPECTED TO BE FULLY FORGIVEN IN ACCORDANCE WITH THE CARES ACT. THE CORPORATION HAS APPLIED FOR FORGIVENESS AND IS AWAITING APPROVAL FROM THE FINANCIAL INSTITUTION. THE REMAINING BALANCE OF $117,256 WAS SPENT ON ELIGIBLE EXPENSES IN FISCAL YEAR 2021, AND THE CORPORATION HAS RECOGNIZED THIS AMOUNT SPENT AS REVENUE ON THE STATEMENT OF ACTIVITIES. IN JANUARY 2021, THE CORPORATION SECURED A SECOND BORROWING IN THE AMOUNT OF $187,007 THROUGH THE PPP. THE LOAN HAS A TWO YEAR MATURITY AND IS SUBJECT TO A 1.0% INTEREST RATE. THE FULL AMOUNT OF THE LOAN HAS BEEN SPENT ON ELIGIBLE EXPENSES AND IS EXPECTED TO BE FULLY FORGIVEN IN ACCORDANCE WITH THE CARES ACT. AS SUCH, THE CORPORATION HAS RECOGNIZED THIS LOAN AS REVENUE ON THE STATEMENT OF ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VIII, LINE 1E
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CITY OF BATTLE CREEK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386004523
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0GOVERNMENT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GOVERNMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt010 NORTH DIVISION ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BATTLE CREEK
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
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IRS990/StatesWhereCopyOfReturnIsFldCd0MI
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