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United States
Securities and Exchange Commission Washington, D.C. 20549
 FORM 10-K/A
Amendment No. 1 (Mark one) x
    
    Annual Report Pursuant to Section 13 or 15(d) of TheSecurities Exchange Act of 1934For the fiscal year ended December 31, 2004oro
    
    Transition Report Pursuant to Section 13 or 15(d) of The
Securities Exchange Act of 1934
 For the transition period from ___________________ to ___________________ Commission file number0-32041 Citizens First Bancorp, Inc.  Delaware
    
    38-3573582(State or other jurisdiction of
incorporation or organization)
    
    (IRS Employer
Identification No.)
 525 Water Street, Port Huron, Michigan
    
    48060(Address of principal executive offices)
    
    (Zip Code)
 Registrants telephone number, including area code (810) 987-8300 Securities registered pursuant to Section 12(b) of the Act:      None Securities registered pursuant to Section 12(g) of the Act: Common Stock, par value $0.01 per share Indicate by check mark whether the registrant (1) has filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for
such shorter period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes x      No o Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is
not contained herein, and will not be contained, to the best of registrants knowledge, in
definitive proxy or information statements incorporated by reference in Part III of this Form 10-K
or any amendment to this Form 10-K. x Indicate by check mark whether the registrant is an accelerated filer (as defined in Exchange
Act Rule 12b-2). Yes x      No o The aggregate market value of the registrants voting and non-voting common equity held by
non-affiliates was $192,431,125 based upon the closing price of $23.52 as quoted on the Nasdaq




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National Market on June 30, 2004. Solely for purposes of this calculation, the shares held by
directors and executive officers of the registrant are deemed to be held by affiliates. As of March 9, 2005, the registrant had 8,486,845 shares of common stock outstanding. Explanatory Note This Annual Report on Form 10-K/A amends our previously filed Annual Report on Form 10-K for the
fiscal year ended December 31, 2004. This amendment is being filed to report our management report
on internal control over financial reporting and the related attestation report of our independent
registered public accounting firm. PART II Item 9A. Controls and Procedures Conclusion Regarding the Effectiveness of Disclosure Controls and Procedures Under the supervision and with the participation of our management, including our Chief Executive
Officer and Chief Financial Officer, we conducted an evaluation of our disclosure controls and
procedures, as such term is defined under Rule 13a-15(e) promulgated under the Securities Exchange
Act of 1934, as amended. Based on this evaluation, our Chief Executive Officer and Chief Financial
Officer concluded that our disclosure controls and procedures were effective as of the end of the
period covered by this annual report. Managements Report on Internal Control Over Financial Reporting Management
of Citizens First Bancorp, Inc. (the Company) is responsible for establishing and
maintaining adequate internal control over financial reporting, as such term is defined in Rule
13a-15(f) and Rule 15d-15(f) under the Securities Exchange Act
of 1934. The Companys internal
control over financial reporting is a process designed under the
supervision of the Companys
Chief Executive Officer and Chief Financial Officer to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of the Companys financial statements
for external reporting purposes in accordance with  accounting
principles generally accepted in the United States of America. The
Companys management, including the Chief Executive Officer and Chief Financial Officer,
assessed the effectiveness of the Companys internal control over financial reporting as of
December 31, 2004 based on criteria set forth by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO) in Internal Control-Integrated Framework. Based on that assessment,
management determined that, as of December 31, 2004, the Companys internal control over
financial reporting is effective, based on those criteria. Managements assessment of the
effectiveness of the Companys internal control over financial reporting as of December 31,
2004 has been audited by BDO Seidman, LLP, the independent registered public accounting firm that
audited the Corporations consolidated financial statements included in its Annual Report for the
year ended December 31, 2004. The attestation report of BDO Seidman, LLP appears below. 2




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Because of its inherent limitations, internal control over financial reporting may not prevent or
detect misstatements. Also, projections of any evaluation of effectiveness to future periods are
subject to the risk that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate. There was no change in
the Companys internal control over financial reporting that occurred during the Companys fiscal
quarter ended December 31, 2004 that has materially affected, or is reasonably likely to materially
affect, the Companys internal control over financial reporting. Report of Independent Registered Public Accounting Firm To the Board of Directors
Citizens First Bancorp, Inc. We have audited managements assessment, included in the accompanying Managements Report on
Internal Control Over Financial Reporting, that Citizens First Bancorp, Inc. (Company) maintained
effective internal control over financial reporting as of December 31, 2004, based on criteria
established in Internal Control-Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (the COSO criteria). Management is responsible for
maintaining effective internal control over financial reporting and for its assessment of the
effectiveness of internal control over financial reporting. Our responsibility is to express an
opinion on managements assessment and an opinion on the effectiveness of the Companys internal
control over financial reporting based on our audit. We conducted our audit in accordance with the standards of the Public Company Accounting Oversight
Board (United States). Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether effective internal control over financial reporting was
maintained in all material respects. Our audit included obtaining an understanding of internal
control over financial reporting, evaluating managements assessment, testing and evaluating the
design and operating effectiveness of internal control, and performing such other procedures as we
considered necessary in the circumstances. We believe that our audit provides a reasonable basis
for our opinion. A companys internal control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles. A
companys internal control over financial reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the company; (2) provide reasonable assurance that
transactions are recorded as necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles, and that receipts and expenditures of the company
are being made only in accordance with authorizations of management and directors of the company;
and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the companys assets that could have a material effect on the
financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or
detect misstatements. Also, projections of any evaluation of effectiveness to future periods are 3




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subject to the risk that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate. In our opinion, managements assessment that the Company maintained effective internal control over
financial reporting as of December 31, 2004, is fairly stated, in all material respects, based on
the COSO criteria. Also in our opinion, the Company maintained, in all material respects,
effective internal control over financial reporting as of December 31, 2004, based on the COSO
criteria. We have also audited, in accordance with the standards of the Public Company Accounting Oversight
Board (United States), the Companys consolidated financial statements as of and for the years
ended December 31, 2004 and 2003, and our report dated March 11, 2005 expressed an unqualified
opinion on those consolidated financial statements. (-s- BDO Serdman LLP) Grand Rapids, Michigan
April 26, 2005 PART IV Item 15. Exhibits and Financial Statement Schedules 23
    
    Consent of BDO Seidman, LLP31.1
    
    Rule 13a-14(a) Certification of Chief Executive Officer31.2
    
    Rule 13a-14(a) Certification of Chief Financial Officer
 Signatures Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized. Dated: April 28, 2005
    Citizens First Bancorp, Inc.By:
    /s/ Marshall J. CampbellMarshall J. CampbellChairman of the Board, President and
Chief Executive Officer 4




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Index To Exhibits ExhibitNumber
    
    Description of Document23
    
    Consent of BDO Seidman, LLP31.1
    
    Rule 13a-14(a) Certification of Chief Executive Officer31.2
    
    Rule 13a-14(a) Certification of Chief Financial Officer