2026-02-12T07:08:57-06:00 2025-06-30 383635706 REHMANN ROBSON LLC 675 ROBINSON RD JACKSON MI 49203 990 2024-07-01 381951806 BATTLE CREEK UNLIMITED INC BATT 2699627526 4950 WEST DICKMAN RD STE 1 BATTLE CREEK MI 49037 JOSEPH A SOBIERALSKI PRESIDENT AND CEO 2699627526 2026-02-11 1 1 LAURA E COSTON CPA P01750862 5177876503 2026-02-11 2024 2025-03-06 01:10:19Z BCU JOSEPH A SOBIERALSKI 4950 WEST DICKMAN RD STE 1 BATTLE CREEK MI 49037 5169406 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 12 35 123500 3555 18183138 3788279 1050895 869508 794361 285679 61695 16283 20090089 4959749 69256 318520 0 0 1458957 1581690 0 0 69250 11334327 8018989 12862540 9919199 7227549 -4959450 122492691 98536310 58893581 37479519 63599110 61056791 BUILD A STRONG COMMUNITY BY DRIVING STRATEGIC INVESTMENT AND JOB CREATION. 0 0 3050472 318519 DEVELOPMENT AND MARKETING OF FORT CUSTER INDUSTRIAL PARK AND RECRUITMENT AND RETENTION OF BUSINESS IN THE CITY OF BATTLE CREEK. 771980 552634 MANAGEMENT AND PROMOTION OF THE FREDERICK R. BRYDGES CUSTOMS CARGO CENTER. 5544987 PURCHASE, RENOVATION, AND OPERATION OF BUILDINGS AND AREAS DOWNTOWN. 9367439 1 1 0 1 0 0 0 0 1 0 1 1 0 1 1 1 0 1 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 40 0 1 12 1 1 1 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 1 0 MI X X BRIAN KROL 2692171842 4950 WEST DICKMAN RD SUITE 1 BATTLE CREEK MI 49037 ERICK STEWART CHAIR 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 SARA WALLACE TREASURER 1.00 X X 0 0 0 STACY FLATHAU SECRETARY 1.00 X X 0 0 0 KRIS BAHNER DIRECTOR 0.50 X 0 0 0 VALERIE CHRISTOFFERSON DIRECTOR 0.50 X 0 0 0 REBECCA FLEURY DIRECTOR 0.50 X 0 0 0 NEAL GRAZIANO DIRECTOR 0.50 X 0 0 0 JOE MICHILIZZI DIRECTOR 0.50 X 0 0 0 DREW SCHWEITZER DIRECTOR 0.50 X 0 0 0 JIM SHOLL DIRECTOR 0.50 X 0 0 0 FRANK TECUMSEH DIRECTOR 0.50 X 0 0 0 DR PAUL WATSON II DIRECTOR 0.50 X 0 0 0 MIKE WAY DIRECTOR 0.50 X 0 0 0 JOSEPH SOBIERALSKI PRESIDENT/CEO 40.00 X 268943 0 34821 268943 0 34821 1 0 1 0 INFINITY DEVELOPMENT PARTNERS LLC 2119 FRATE BARKER ROAD UNIT 2106 AUSTIN TX 78748 PROGRAM OVERSIGHT 304488 THALES USA INC 10950 EL MONTE STREET SUITE 110 OVERLAND PARK KS 66211 PROGRAM DEVELOPMENT 270000 2 3732268 56011 56011 3788279 RENT 561000 855508 746008 109500 MARKETING SERVICES 541800 14000 14000 869508 495336 495336 209657 -209657 -209657 -209657 MISCELLANEOUS 900099 16283 16283 16283 4959749 552634 123500 495336 275728 275728 42792 42792 324397 274885 35749 13763 903218 764983 99810 38425 270542 230135 29175 11232 83533 71057 9008 3468 43470 26392 17078 157291 95497 61794 129000 78321 50679 32510 32510 206625 125450 81175 26042 23639 1903 500 73118 61560 10771 787 218810 218209 482 119 8948 8948 23711 23711 1000213 999777 349 87 454065 449540 4214 311 124572 98045 26467 60 SPECIAL PROJECTS 5251167 5232859 18308 REPAIRS AND MAINTENANCE 216355 215945 328 82 SUBSCRIPTIONS AND DUES 30272 30272 TELEPHONE 21695 19694 1585 416 1125 1125 9919199 9367439 482510 69250 X 713275 113812 1253103 930004 258664 196257 0 137024 43565 14592639 4640597 10115936 9952042 5430489 3169197 15563489 71774620 89083118 12294406 122492691 98536310 9342648 324713 1684178 1058085 10425268 10515094 37389007 25521227 52480 60400 58893581 37479519 X 20656770 57068661 42942340 3988130 63599110 61056791 122492691 98536310 X -4959450 443706 1973425 X X 0 1 X 1 1 1 X 5340015 29133350 12412304 18183138 3788279 68857086 5340015 29133350 12412304 18183138 3788279 68857086 30411257 38445829 167691 244113 473297 1845256 1350844 4081201 72938287 0.52710 0.51870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 129000 129000 0 PART II-B, LINE 1: 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. 1 10425269 317006 227182 10515093 1 X 897000 897000 12966421 4196733 8769688 729218 443864 285354 9952042 INVESTMENTS - FIXED INCOME 1540949 F GOVERNMENT MONEY MARKET 4346862 F INVESMENT IN 50 CAPITAL DEVELOPMENT 65886809 F 71774620 ASSETS HELD FOR DEVELOPMENT 1779312 FUNDS HELD AS AGENCY 10515094 12294406 DUE TO BC DIRECT INVESTMENT FUND 60400 60400 X 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. 1 SPROUT 503 MILITARY STREET SPRINGFIELD MI 49037 453707870 503(C)3 146328 0 SUB-RECIPIENT WESTERN MICHIGAN UNIVERSITY 1903 W MICHIGAN AVENUE KALAMAZOO MI 49008 386007327 37037 0 SUB-RECIPIENT CIVES CORPORATION 3700 MANSELL ROAD ALPHARETTA GA 30022 160955800 77363 0 BUSINESS INCENTIVE TALENT ATTRACTION FOR PARTICIPATING EMPLOYERS 8 42792 X 1 1 X X 0 0 0 0 0 0 0 0 0 JOSEPH SOBIERALSKI PRESIDENT/CEO 268943 0 0 0 0 0 26894 0 7927 0 303764 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. PART I, LINE 3 THE EXECUTIVE COMMITTEE ACTS AS THE PERSONNEL COMMITTEE AND APPROVES THE EMPLOYMENT CONTRACT. WK KELLOGG FOUNDATION PROG OFF ON BOD 44646327 GRANT REVENUE 0 CITY OF BATTLE CREEK CITY MGR AND MAYOR ON BOD 1994000 GRANT/OTHER REVENUE 0 THE MILLER FOUNDATION BOARD MEMBER 1039500 LOAN AGREEMENT AND IMPLIED INTEREST 0 X BELOW MARKET LOAN INTEREST 1 39500 INTEREST RATE METHOD X DONATED SERVICES 3 16511 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 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. WEST MI LAND HOLDING LLC 4950 W DICKMAN ROAD STE 1 BATTLE CREEK MI 49037 823404519 REAL ESTATE HOLDING MI 3697013 BATTLE CREEK UNLIMITED BATTLE CREEK RIVER 1 LLC 211 EAST WATER STREET STE 400 KALAMAZOO MI 49007 920734521 REAL ESTATE HOLDING MI 3106945 BATTLE CREEK UNLIMITED BATTLE CREEK RIVER 2 LLC 211 EAST WATER STREET STE 400 KALAMAZOO MI 49007 920799320 REAL ESTATE HOLDING MI 2588 BATTLE CREEK UNLIMITED BATTLE CREEK RIVER 3 LLC 211 EAST WATER STREET STE 400 KALAMAZOO MI 49007 920817856 REAL ESTATE HOLDING MI 156398 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 25900 50 CAPITAL AVE 50 CAPITAL DEVELOPMENT 4950 DICKMAN ROAD STE 1 BATTLE CREEK MI 49037 853488169 HOTEL DEVELOPMENT MI BATTLE CREEK UNLIMITED C 6147045 87143794 1.00000 1 MCCAMLY PLAZA CONDOMINIUM ASSOCIATION 4950 DICKMAN ROAD STE 1 BATTLE CREEK MI 49037 853793477 MANAGE CONDO MI BATTLE CREEK UNLIMITED C 49397 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 8530928 FMV