Nonprofit · EIN 38-2537779
CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA
Tax-exempt · BATTLE CREEK, MI 49017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,734,851 | $1,827,853 | -$93,002 | $277,002 | $156,591 | $120,411 |
| June 30, 2024 | 990 | $1,684,660 | $1,847,304 | -$162,644 | $281,440 | $68,027 | $213,413 |
| June 30, 2023 | 990 | $1,568,399 | $1,746,908 | -$178,509 | $462,770 | $86,713 | $376,057 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $452,137
- of which government grants
- $350,000
- Program service revenue
- $1,282,714
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $100,891
- Other salaries and wages
- $891,459
- Salaries, compensation and benefits (total)
- $1,170,908
- Professional fundraising fees
- $0
- Accounting fees
- $24,297
- Occupancy
- $157,031
- Depreciation
- $6,163
- Program services (functional)
- $1,556,216
- Management and general (functional)
- $271,637
Balance sheet and other
- Total assets, start of year
- $281,440
- Total assets, end of year
- $277,002
- Total liabilities, end of year
- $156,591
- Net assets, end of year
- $120,411
- Land, buildings and equipment
- $8,902
- Gross receipts
- $1,734,851
- Employees
- 131
- Volunteers
- 25
- Year formed
- 1984
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| THEODORE DEARING | SECRETARY Trustee or director, Officer | 1 | $0 | $145,888 | $22,489 |
| AARON KUHN | TREASURER Trustee or director, Officer | 1 | $0 | $126,602 | $25,864 |
| KELLY WALDEN | DIRECTOR Trustee or director | 1 | $79,616 | $0 | $21,327 |
| LINDA FREYBLER | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| PAUL CONKEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MIKE CRISWELL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JENNIFER BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BRIDGETTE JONES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KRIS LEATHERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| THEODORE DEARING | SECRETARY Trustee or director, Officer | 1 | $0 | $136,790 | $15,788 |
| AARON KUHN | TREASURER Trustee or director, Officer | 1 | $0 | $111,509 | $19,202 |
| KELLY WALDEN | DIRECTOR (BEG JULY) Trustee or director | 1 | $63,927 | $0 | $20,434 |
| BEN RANDELS | DIRECTOR (END JULY) Trustee or director | 1 | $52,800 | $0 | $9,313 |
| LINDA FREYBLER | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| PAUL CONKEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MIKE CRISWELL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JENNIFER BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BRIDGETTE JONES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| KRIS LEATHERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| THEODORE DEARING | SECRETARY Trustee or director, Officer | 1 | $0 | $131,528 | $14,700 |
| LINDA MORRISON | TREASURER Trustee or director, Officer | 1 | $0 | $119,300 | $20,075 |
| BEN RANDELS | DIRECTOR Trustee or director | 1 | $84,090 | $0 | $12,282 |
| LINDA FREYBLER | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| PAUL CONKEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| RICHARD BENSON | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MIKE CRISWELL | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JENNIFER BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| BRIDGETTE JONES | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1 MCCAMLY ST S, BATTLE CREEK, MI 49017-3519
- Principal officer (990 for 2024)
- MARCIE GILLETTE, 1 MCCAMLY SQUARE, BATTLE CREEK, MI 49017
- Signed the 990
- MARCIE GILLETTE, DIRECTOR
- Phone
- (269) 963-4800
- Website
- WWW.KELLOGGARENA.COM
- Return prepared by
- REHMANN ROBSON LLC
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.
Program accomplishments
- OPERATION AND MANAGEMENT OF KELLOGG ARENA AND THE FESTIVAL MARKET SQUARE FOR COMMUNITY EVENTS.Expenses $1,556,216 · revenue $1,282,714
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2537779
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1985
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S200)
- Assets (IRS master file)
- $277,002
- Income (IRS master file)
- $1,734,851
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,734,851 | $1,827,853 | $277,002 | IRS |
| 990 | June 2024 | $1,684,660 | $1,847,304 | $281,440 | XML |
| 990 | June 2023 | $1,568,399 | $1,746,908 | $462,770 | XML |
| 990 | June 2022 | $1,378,844 | $1,333,765 | $707,399 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2537779).
Questions about CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA
- What is the EIN of CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA?
- The employer identification number (EIN) of CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA is 38-2537779.
- Is CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA?
- The 990 for the year ended June 30, 2025 names MARCIE GILLETTE.
- Who are the officers and directors of CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA?
- The 990 for the year ended June 30, 2025 lists 9 people; 1 received compensation from the organization.
- How much revenue does CEREAL CITY DEVELOPMENT CORPORATION KELLOGG ARENA have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,734,851, expenses of $1,827,853 and total assets of $277,002 at year end.
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