Civic Intelligence

Battle Creek Housing Corporation

EIN 38-3343492 • 501(c)3 • Grand Rapids, MI

Profile

Battle creek housing corporation, as a non-profit instrumentality of the public housing authority (pha), aims to continue supporting the pha's mission of promoting and providing housing opportunities while collaborating with community partners to strengthen neighborhoods, foster dignity, and develop new housing opportunities and economic independence.

231 W Fulton StGrand Rapids, MI 49503

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.10x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

1.2%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$118,341

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

42nd percentile

1.0%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

9.0%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,066,651

Up $20,053 (+1.0%) from 2023

Liabilities

Up

$139,385

Up $2,234 (+1.6%) from 2023

Net Assets

Up

$1,927,266

Up $17,819 (+0.9%) from 2023

Revenue

Up

$1,454,916

Up $120,472 (+9.0%) from 2023

Expenses

Up

$1,437,097

Up $224,375 (+19%) from 2023

Net Income

Down

$17,819

Down $103,903 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2023: $2,046,598Liabilities 2023: $137,151Net Assets 2023: $1,909,4472023Assets 2024: $2,066,651Liabilities 2024: $139,385Net Assets 2024: $1,927,2662024

Highlighted filing

2024

Assets$2,066,651
Liabilities$139,385
Net Assets$1,927,266

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2023: $1,334,444Expenses 2023: $1,212,722Net Income 2023: $121,7222023Revenue 2024: $1,454,916Expenses 2024: $1,437,097Net Income 2024: $17,8192024

Highlighted filing

2024

Revenue$1,454,916
Expenses$1,437,097
Net Income$17,819

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$1,454,916
Mission and Program Overview

Mission

Battle creek housing corporation, as a non-profit instrumentality of the public housing authority (pha), aims to continue supporting the pha's mission of promoting and providing housing opportunities while collaborating with community partners to strengthen neighborhoods, foster dignity, and develop new housing opportunities and economic independence.

To provide decent, safe, and affordable housing for low-income individuals and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,125,832$989,103▼ $136,729
Land, Buildings, and Equipment, Net$818,310$970,570▲ $152,260
Prepaid Expenses and Deferred Charges$15,367$22,792▲ $7,425
Pledges and Grants Receivable$7,360$12,918▲ $5,558
Total Assets$2,046,598$2,066,651▲ $20,053
Other Assets Total$79,729$71,268▼ $8,461
Liabilities
Other Liabilities$95,800$90,559▼ $5,241
Accounts Payable and Accrued Expenses$27,823$31,885▲ $4,062
Deferred Revenue$13,528$16,941▲ $3,413
Total Liabilities$137,151$139,385▲ $2,234
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,909,447$1,927,266▲ $17,819
Total Net Assets Fund Balance$1,909,447$1,927,266▲ $17,819
Total Liabilities and Net Assets / Fund Balance$2,046,598$2,066,651▲ $20,053

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$380,597$875,749$1,256,346
Leasehold Improvements$404,065$299,095$703,160
Equipment$120,908$202,964$323,872
Land$65,000-$65,000
Compensation and Service Providers

Employees

NameTitleOtherTotal
Lee TalmagePresident/executive Direct$118,341$118,341

Board Members and Trustees

NameTitle
James ReedDirector
Jason FranciscoDirector
Kjersten SullivanDirector
Teresa MomeneeDirector
Dennis MckinleySecretary
Rosie SimmonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,411,167
Investment Income
$43,749
Other Revenue
$0
Change in Net Assets
$17,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,454,916
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,454,916
Total Revenue per Form 990
$1,454,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$886,303
Salaries, Compensation, and Employee Benefits$350,794
Grants and Similar Amounts Paid$200,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$573,611--$573,611
Other Salaries and Wages$204,030$108,227-$312,257
Grants to Domestic Orgs$200,000--$200,000
Fees for Services Management-$74,341-$74,341
Office Expenses-$64,064-$64,064
Depreciation Depletion$61,272--$61,272
Other Expenses-$53,597-$53,597
Other Employee Benefits$26,542$11,995-$38,537
Fees for Services Accounting-$20,386-$20,386
Advertising-$17,043-$17,043
Fees for Services Legal-$16,464-$16,464
Insurance$5,525--$5,525
Total Functional Expenses$1,070,980$366,117$0$1,437,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,437,097
Total Expenses per Audited Statements$1,437,097
Total Expenses per Form 990$1,437,097
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Battle Creek Housing CommissionBattle Creek, MIPublic Housing Auth.To Create a Position for a Deputy Director of Development.$200,000
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
Tenant Security Deposits$70,379
Accrued Property Taxes$20,180
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The battle creek housing corporation has contracted with eenhoorn llc for the property management services of georgetown estates, the battle creek housing corporation's only service development.

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

The cpa firm produces the audited financial statements and prepares the tax return. Management and the board review the return.

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

Compliance with the conflict of interest policy is monitored by the board secretary and board members are required to disclose annually any potential conflicts.

Form 990, Part VI, Section C, Line 19

Governing documents are made available through the organization's administrative office upon request.

Filing and Contact Details

Filer

Filer Name
Battle Creek Housing Corporation
EIN
38-3343492
Phone
2692747485
Address
231 W FULTON ST, GRAND RAPIDS, MI 49503

Signing Officer

Name
Lee Talmage
Title
President/executive Director
Phone
2692747485
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Talmage
Formed
1996
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Amber Rathbun CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In the preparation of tax returns, tax positions are taken based on interpretation of federal, state, and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. Federal, state, and local tax returns generally remain open for examination by various taxing authorities for a period of three to four years. In 2023, the corporation discovered that several previous year's tax returns had not been filed, and that the corporation's tax-exempt status was revoked. In the previously issued 2023 financial statements, this was considered an uncertain tax position for which the potential tax liability had not been determined and represented a departure from generally accepted accounting principles. During 2024, the corporation had its tax-exempt status reinstated which satisfied the uncertain tax position and allowed its financial statements to conform with accounting principles generally accepted in the united states of america.

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IRS990ScheduleA/Total509Grp/TotalAmt02714574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01454916
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01334444
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02789360
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0380597
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0875749
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01256346
IRS990ScheduleD/EquipmentGrp/BookValueAmt0120908
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0202964
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0323872
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01437097
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt065000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0404065
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0299095
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0703160
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020180
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt170379
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PROPERTY TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01454916
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. IN 2023, THE CORPORATION DISCOVERED THAT SEVERAL PREVIOUS YEAR'S TAX RETURNS HAD NOT BEEN FILED, AND THAT THE CORPORATION'S TAX-EXEMPT STATUS WAS REVOKED. IN THE PREVIOUSLY ISSUED 2023 FINANCIAL STATEMENTS, THIS WAS CONSIDERED AN UNCERTAIN TAX POSITION FOR WHICH THE POTENTIAL TAX LIABILITY HAD NOT BEEN DETERMINED AND REPRESENTED A DEPARTURE FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. DURING 2024, THE CORPORATION HAD ITS TAX-EXEMPT STATUS REINSTATED WHICH SATISFIED THE UNCERTAIN TAX POSITION AND ALLOWED ITS FINANCIAL STATEMENTS TO CONFORM WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0970570
IRS990ScheduleD/TotalExpensesPerForm990Amt01437097
IRS990ScheduleD/TotalLiabilityAmt090559
IRS990ScheduleD/TotalRevenuePerForm990Amt01454916
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01454916
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01437097
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0200000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0PUBLIC HOUSING AUTH.
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO CREATE A POSITION FOR A DEPUTY DIRECTOR OF DEVELOPMENT.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BATTLE CREEK HOUSING COMMISSION
IRS990ScheduleI/RecipientTable/RecipientEIN0382781836
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0250 CHAMPION ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BATTLE CREEK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd049037
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BATTLE CREEK HOUSING CORPORATION HAS CONTRACTED WITH EENHOORN LLC FOR THE PROPERTY MANAGEMENT SERVICES OF GEORGETOWN ESTATES, THE BATTLE CREEK HOUSING CORPORATION'S ONLY SERVICE DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CPA FIRM PRODUCES THE AUDITED FINANCIAL STATEMENTS AND PREPARES THE TAX RETURN. MANAGEMENT AND THE BOARD REVIEW THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD SECRETARY AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE THROUGH THE ORGANIZATION'S ADMINISTRATIVE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
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 C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BATTLE CREEK HOUSING COMMISSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0382781836
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0250 CHAMPION ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BATTLE CREEK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd049037
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0200000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BATTLE CREEK HOUSING COMMISSION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02046598
IRS990/TotalAssetsEOYAmt02066651
IRS990/TotalAssetsGrp/BOYAmt02046598
IRS990/TotalAssetsGrp/EOYAmt02066651
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0366117
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01070980
IRS990/TotalFunctionalExpensesGrp/TotalAmt01437097
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0137151
IRS990/TotalLiabilitiesEOYAmt0139385
IRS990/TotalLiabilitiesGrp/BOYAmt0137151
IRS990/TotalLiabilitiesGrp/EOYAmt0139385
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01909447
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01927266
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01070980
IRS990/TotalProgramServiceRevenueAmt01411167
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt043749
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01411167
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01454916
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02046598
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02066651
IRS990/TotReportableCompRltdOrgAmt0118341
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0231 W FULTON ST
IRS990/USAddress/CityNm0GRAND RAPIDS

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