2025-04-04T14:09:24-05:00 2024-06-30 383635706 REHMANN ROBSON LLC 675 ROBINSON RD JACKSON MI 49203 990 2023-07-01 382537779 CEREAL CITY DEVELOPMENT CORPORATION CERE 2699634800 1 MCCAMLY SQUARE BATTLE CREEK MI 49017 THEODORE DEARING SECRETARY 2699634800 2025-04-04 1 1 LAURA E COSTON CPA P01750862 5177876503 2025-04-03 2023 2025-03-06 01:10:19Z THEODORE DEARING 1 MCCAMLY SQUARE BATTLE CREEK MI 49017 1684660 0 X WWW.KELLOGGARENA.COM X 1984 MI TO ATTRACT A VARIETY OF EVENTS WHICH BENEFIT THE COMMUNITY'S ECONOMY AND QUALITY OF LIFE. 9 6 151 25 0 0 489685 431771 1078714 1252889 0 0 0 0 1568399 1684660 0 0 0 0 1044779 1138554 0 0 0 702129 708750 1746908 1847304 -178509 -162644 462770 281440 86713 68027 376057 213413 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. 0 0 1577651 1252889 OPERATION AND MANAGEMENT OF KELLOGG ARENA AND THE FESTIVAL MARKET SQUARE FOR COMMUNITY EVENTS. 1577651 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 24 0 1 151 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 1 1 1 0 MI X KELLY WALDEN 2699634800 1 MCCAMLY SQUARE BATTLE CREEK MI 49017 LINDA FREYBLER CHAIRMAN 1.00 X X 0 0 0 AARON KUHN TREASURER 1.00 40.00 X X 0 111509 19202 THEODORE DEARING SECRETARY 1.00 40.00 X X 0 136790 15788 PAUL CONKEY DIRECTOR 1.00 X 0 0 0 BEN RANDELS DIRECTOR (END JULY) 1.00 X 52800 0 9313 MIKE CRISWELL DIRECTOR 1.00 X 0 0 0 JENNIFER BROWN DIRECTOR 1.00 X 0 0 0 BRIDGETTE JONES DIRECTOR 1.00 X 0 0 0 KRIS LEATHERMAN DIRECTOR 1.00 X 0 0 0 KELLY WALDEN DIRECTOR (BEG JULY) 1.00 X 63927 0 20434 116727 248299 64737 0 0 1 0 0 350000 81771 431771 PROGRAM EVENTS 713990 1252889 1252889 1252889 1684660 1252889 0 0 79231 67666 11565 884336 723506 160830 6433 5494 939 87387 74631 12756 81167 69319 11848 23697 17773 5924 107303 107303 47816 47816 129167 116250 12917 7763 2697 5066 9879 9879 25865 19399 6466 SUPPLIES 135835 135654 181 MISCELLANEOUS 77905 74653 3252 MAINTENANCE 67139 50354 16785 EQUIPMENT RENTAL 39487 39487 36894 15770 21124 1847304 1577651 269653 0 337553 151769 61110 91480 28632 13043 15616 10083 58234 43169 19859 15065 462770 281440 52960 46337 33753 21690 86713 68027 X 0 0 0 0 305151 142507 376057 213413 462770 281440 -162644 0 X X 0 1 X 0 0 X X 1 CITY OF BATTLE CREEK 386004523 6 1 888035 0 1 888035 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X PART IV, SECTION E, LINE 1C: THE 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 58234 43169 15065 15065 DEFERRED REVENUE 21690 21690 X 1684660 0 1684660 0 1684660 1847304 0 1847304 0 1847304 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 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 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, 2024, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. 0 0 0 0 1 0 0 0 0 THEODORE DEARING SECRETARY 0 136790 0 0 0 0 0 0 0 15788 0 152578 0 0 PART I, LINE 5 THEODORE DEARING IS AN EMPLOYEE OF THE CITY OF BATTLE CREEK AND PARTICIPATES ON THE CEREAL CITY DEVELOPMENT CORPORATION'S BOARD. 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 FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 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. CITY OF BATTLE CREEK 10 NORTH DIVISION ST BATTLE CREEK MI 49014 386004523 GOVERNMENT MI GOVERNMENT N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 CITY OF BATTLE CREEK Q 888035 COST