2024-09-16T17:12:46-05:00 2023-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2023-01-01 300238064 CHOICELIGHT INC CHOI 5749685353 130 S MAIN ST SUITE 275 SOUTH BEND IN 46601 REGINA EMBERTON CHIEF EXECUTIVE OFFICER 5749685353 2024-08-30 1 0 JAMES B CHAMPER P00956831 5742894011 2024-08-30 2023 2024-08-08 14:25:15Z REGINA EMBERTON 130 S MAIN ST SUITE 275 SOUTH BEND IN 46601 5928961 0 X HTTPS://CHOICELIGHT.ORG/ X 2004 IN ENCOURAGE THE ONGOING DEVELOPMENT OF THE EDUCATIONAL, CULTURAL, HEALTHCARE INSTITUTIONS, GOVERNMENT RELATED AGENCIES AND OTHER ORGANIZATIONS IN ST JOSEPH AND MARSHALL COUNTY AREAS BY PROVIDING HIGH-SPEED DATA COMMUNICATIONS NETWORK AT THE MOST COST-EFFECTIVE PRICES AVAILABLE. 17 17 6 0 0 0 0 0 2309330 2781158 2283 2837508 191504 310295 2503117 5928961 36000 15000 0 0 847473 966300 0 0 0 1184934 1331806 2068407 2313106 434710 3615855 7369699 10690293 1301009 1158818 6068690 9531475 X ENCOURAGE THE ONGOING DEVELOPMENT OF THE EDUCATIONAL, CULTURAL, HEALTHCARE INSTITUTIONS, GOVERNMENT RELATED AGENCIES AND OTHER ORGANIZATIONS IN ST JOSEPH AND MARSHALL COUNTY AREAS BY PROVIDING HIGH-SPEED DATA COMMUNICATIONS NETWORK AT THE MOST COST-EFFECTIVE PRICES AVAILABLE. 0 0 1727519 15000 3091453 THE DEVELOPMENT OF EDUCATIONAL, CULTURAL, HEALTH CARE INSTITUTIONS, GOVERNMENT RELATED AGENCIES AND OTHER ORGANIZATIONS IN ST JOSEPH COUNTY AND MARSHALL COUNTY AREAS BY PROVIDING HIGH-SPEED DATA COMMUNICATIONS NETWORK CAPABILITIES. 1727519 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X BRIDGET O'TOOLE 5749685376 130 S MAIN STREET SUITE 275 SOUTH BEND IN 46601 REGINA EMBERTON CEO 50.00 X 248454 0 31956 JAMIE BRAZEAU BUSINESS DEVELOPMENT MANAGER 50.00 X 185777 0 12948 BRANDON LIGGETT NETWORK OPERATIONS DIRECTOR 50.00 X 109805 0 14149 JOHN BUYSSE BOARD MEMBER 2.00 X 0 0 0 PAUL SALAZAR DILLON BOARD MEMBER 2.00 X 0 0 0 CHRIS STAGER BOARD MEMBER 2.00 X 0 0 0 CLAIRE KELLEMS BOARD MEMBER 2.00 X 0 0 0 ERIC HORVATH BOARD MEMBER 2.00 X 0 0 0 BILL SCHALLIOL BOARD MEMBER 2.00 X 0 0 0 KEN PRINCE BOARD MEMBER 2.00 X 0 0 0 LORETTA SCHMIDT BOARD MEMBER 2.00 X 0 0 0 JAMES TURNWALD BOARD MEMBER 2.00 X 0 0 0 WESTON TROYER BOARD MEMBER 2.00 X 0 0 0 KEVIN WASMER BOARD MEMBER 2.00 X 0 0 0 MICHELLE WRIGHT BOARD MEMBER 2.00 X 0 0 0 GREG HILDEBRAND BOARD MEMBER 2.00 X 0 0 0 EDGAR MANRIQUEZ BOARD MEMBER 2.00 X 0 0 0 THOMAS GRYP SECRETARY 2.00 X X 0 0 0 JEFF COSTELLO TREASURER 2.00 X X 0 0 0 SCOTT FORD VICE CHAIR 2.00 X X 0 0 0 PAT MCMAHON PRESIDENT 2.00 X X 0 0 0 DAN ROUSSEVE CHAIRMAN 2.00 X X 0 0 0 544036 0 59053 3 0 1 0 MARTELL ELECTRIC LLC 4601 CLEVELAND RD SOUTH BEND IN 46628 INSTALL FIBER 1086742 1 IRU MAINTENANCE INCOME 900099 2304386 2304386 SUBSCRIPTION FEES 900099 391690 391690 SPLICING REVENUE 900099 85082 85082 2781158 2837508 2837508 LATERAL FEES 900099 309849 309849 MISC. REVENUE-RELATED-990 900099 446 446 310295 5928961 3091453 0 2837508 15000 15000 279374 139687 139687 554693 361117 193576 80517 52244 28273 51716 31273 20443 8158 8158 30395 30395 70738 61108 9630 7025 7025 3198 3198 30657 30657 72600 21780 50820 9800 8820 980 331139 328120 3019 38736 38736 FIBER EXPENSE 661164 661164 REPAIRS AND MAINTENANCE 46397 46397 MISCELLANEOUS 8392 535 7857 DUES AND SUBSCRIPTIONS 7142 7142 6265 274 5991 2313106 1727519 585587 0 142103 175392 2025740 1203254 110905 58533 49726 51943 9683090 6008721 3756445 3674369 1000 2899466 1283780 2627336 7369699 10690293 104034 89616 813308 598141 383667 471061 1301009 1158818 X 6068690 9531475 6068690 9531475 7369699 10690293 X 3615855 20003 -173073 X X 1 X 0 1 0 X 79098 79098 2500542 2492450 2163274 2500834 3091007 12748107 2500542 2492450 2242372 2500834 3091007 12827205 0 0 0 12827205 10780 8477 3115 2283 2837508 2862163 10780 8477 3115 2283 2837508 2862163 1874 446 2320 2511322 2500927 2247361 2503117 5928961 15691688 0.81750 0.99790 0.18240 0.00190 X 9683090 6008721 3674369 3674369 INVESTMENTS 2899466 F 2899466 DUE FROM CLIGHT, INC 2289230 OTHER ASSETS 338106 2627336 OTHER LIABILITIES 471061 471061 X PART X, LINE 2: CHOICELIGHT, INC. IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT CHOICELIGHT, INC. IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE WHOLLY-OWNED FOR PROFIT SUBSIDIARY, CLIGHT, INC., FILES A CORPORATE FEDERAL AND STATE TAX RETURN. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF TRANSACTIONS REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND CONSIST OF TAXES CURRENTLY DUE PLUS DEFERRED TAXES. DEFERRED TAXES ARE RECOGNIZED FOR DIFFERENCES BETWEEN THE BASIS OF ASSETS AND LIABILITIES FOR FINANCIAL STATEMENT AND INCOME TAX PURPOSES. THE DEFERRED TAX ASSETS AND LIABILITIES REPRESENT THE FUTURE TAX RETURN CONSEQUENCES OF THOSE DIFFERENCES, WHICH WILL EITHER BE TAXABLE OR DEDUCTIBLE WHEN THE ASSETS AND LIABILITIES ARE RECOVERED OR SETTLED. THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. CHOICELIGHT, INC.'S 2020 THROUGH 2022 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS AND CLIGHT, INC.'S 2020 THROUGH 2022 FEDERAL AND STATE TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITY. 1 ST JOSEPH COUNTY WARREN TOWNSHIP FIRE DEPARTMENT 25711 GRANT ROAD SOUTH BEND IN 46619 356000194 15000 0 CONSTRUCTION OF FIBER TO ENSURE A RELIABLE NETWORK TO MAINTAIN PUBLIC SAFETY 1 PART I, LINE 2: THE ORGANIZATION HAS ASSISTED GRANTEES BY PROVIDING LATERAL ACCESS TO THE FIBER NETWORK. THE AMOUNTS GRANTED WERE ACTUAL COSTS TO CONSTRUCT THE LATERAL ACCESS. X X X 0 1 0 1 1 1 1 0 0 REGINA EMBERTON CEO 246454 0 0 0 2000 0 11036 0 20920 0 280410 0 0 0 JAMIE BRAZEAU BUSINESS DEVELOPMENT MANAGER 185777 0 0 0 0 0 0 0 12948 0 198725 0 0 0 PART I, LINE 4B THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER IS BASED ON PERFORMANCE OF THE ORGANIZATION AS A WHOLE. PART I, LINE 5 THE CHIEF EXECUTIVE OFFICER RECEIVES ADDITIONAL COMPENSATION FROM THIS ORGANIZATION AND THE RELATED ORGANIZATION IF REVENUE GOALS ARE ACHIEVED. PART I, LINE 6 THE ORGANIZATION HAS AN INCENTIVE BONUS PLAN FOR THE CHIEF EXECUTIVE OFFICER BASED ON EARNINGS OF THE COMPANY AND CLIENT RETENTION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS THE FORM 990 AND DISCUSSES ITS CONTENTS PRIOR TO THE RETURN BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS ALL VENDOR RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST WITH KEY EMPLOYEES(WHEN PRESENT) AND BOARD MEMBERS PRIOR TO PURCHASING GOODS AND/OR SERVICES. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS OR KEY EMPLOYEES(WHEN PRESENT) OF THE ORGANIZATION IS DETERMINED BY THE COMMUNITY BASED BOARD OF DIRECTORS. 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: TAX GREATER THAN BOOK DEPRECIATION -173,073. BAD DEBT PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE PREPARATION OF THE FINANCIAL STATEMENTS AND THE SELECTION OF EXTERNAL ACCOUNTANTS, THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. CLIGHT INC 130 S MAIN ST SUITE 275 SOUTH BEND IN 46601 203787971 OPTIC CABLE ACCESS IN N/A C 67652 992859 1.00000 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 CLIGHT INC J 2304386 % ALLOCATION-CASH REIMBURSEMENTS CLIGHT INC J 1 BASED ON LEASE AGREEMENT CLIGHT INC F 2800000 DIVIDEND