Civic Intelligence

Bauer Family Resources Inc.

990 • Fiscal year 2014 • EIN 35-1165883

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 08, 2015

PO Box 1186Lafayette, IN 47902-1186

(765) 742-4848

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.22x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

43rd percentile

0.14x

Higher debt load relative to revenue than 43% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

36th percentile

-0.3%

Higher net margin than 36% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

45th percentile

$107,103

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

42nd percentile

0.8%

Faster asset growth than 42% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-9.4%

Faster revenue growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,542,502

Up $29,362 (+0.8%) from 2013

Net Assets

Up

$2,757,065

Up $15,256 (+0.6%) from 2013

Liabilities

Up

$785,437

Up $14,106 (+1.8%) from 2013

Revenue

Down

$5,542,284

Down $573,056 (-9.4%) from 2013

Expenses

Down

$5,560,102

Down $609,427 (-9.9%) from 2013

Net Income

Up

-$17,818

Up $36,371 (+67%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $3,711,186Liabilities 2012: $962,002Net Assets 2012: $2,749,1842012Assets 2013: $3,513,140Liabilities 2013: $771,331Net Assets 2013: $2,741,8092013Assets 2014: $3,542,502Liabilities 2014: $785,437Net Assets 2014: $2,757,0652014Assets 2015: $3,535,800Liabilities 2015: $606,149Net Assets 2015: $2,929,6512015Assets 2016: $3,556,301Liabilities 2016: $597,723Net Assets 2016: $2,958,5782016Assets 2017: $3,511,367Liabilities 2017: $451,301Net Assets 2017: $3,060,0662017Assets 2018: $3,718,497Liabilities 2018: $563,884Net Assets 2018: $3,154,6132018Assets 2019: $3,830,103Liabilities 2019: $791,017Net Assets 2019: $3,039,0862019Assets 2020: $4,139,952Liabilities 2020: $935,657Net Assets 2020: $3,204,2952020Assets 2021: $4,272,667Liabilities 2021: $888,723Net Assets 2021: $3,383,9442021Assets 2022: $5,185,994Liabilities 2022: $1,658,335Net Assets 2022: $3,527,6592022Assets 2023: $5,216,249Liabilities 2023: $1,845,732Net Assets 2023: $3,370,5172023Assets 2024: $4,953,360Liabilities 2024: $1,456,091Net Assets 2024: $3,497,2692024

Highlighted filing

2014

Assets$3,542,502
Liabilities$785,437
Net Assets$2,757,065

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $6,197,9892012Revenue 2013: $6,115,340Expenses 2013: $6,169,529Net Income 2013: -$54,1892013Revenue 2014: $5,542,284Expenses 2014: $5,560,102Net Income 2014: -$17,8182014Revenue 2015: $6,570,308Expenses 2015: $6,381,020Net Income 2015: $189,2882015Revenue 2016: $7,105,160Expenses 2016: $7,097,053Net Income 2016: $8,1072016Revenue 2017: $6,695,577Expenses 2017: $6,648,608Net Income 2017: $46,9692017Revenue 2018: $7,405,252Expenses 2018: $7,287,353Net Income 2018: $117,8992018Revenue 2019: $7,557,058Expenses 2019: $7,351,597Net Income 2019: $205,4612019Revenue 2020: $7,003,422Expenses 2020: $6,833,104Net Income 2020: $170,3182020Revenue 2021: $7,405,225Expenses 2021: $7,218,140Net Income 2021: $187,0852021Revenue 2022: $7,482,589Expenses 2022: $7,247,016Net Income 2022: $235,5732022Revenue 2023: $9,422,098Expenses 2023: $9,613,956Net Income 2023: -$191,8582023Revenue 2024: $10,163,404Expenses 2024: $10,085,430Net Income 2024: $77,9742024

Highlighted filing

2014

Revenue$5,542,284
Expenses$5,560,102
Net Income-$17,818
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 8, 2015
Return Version
2014v5.0
Gross Receipts
$5,546,618
Mission and Program Overview

Mission

Creating brighter tomorrows by strengthening children and families today.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,170,943$2,051,200▼ $119,743
Pledges and Grants Receivable$838,709$897,952▲ $59,243
Investments in Publicly Traded Securities$339,870$367,665▲ $27,795
Prepaid Expenses and Deferred Charges$11,731$124,197▲ $112,466
Cash and Non-Interest-Bearing Accounts$109,695$52,341▼ $57,354
Savings and Temporary Cash Investments$42,192$49,147▲ $6,955
Total Assets$3,513,140$3,542,502▲ $29,362
Liabilities
Mortgage Notes Payable Secured by Investment Property$407,706$428,115▲ $20,409
Accounts Payable and Accrued Expenses$329,984$337,953▲ $7,969
Deferred Revenue$33,641$19,369▼ $14,272
Total Liabilities$771,331$785,437▲ $14,106
Net Assets / Fund Balance
Unrestricted Net Assets$1,949,388$1,918,524▼ $30,864
Temporarily Rstr Net Assets$679,315$725,435▲ $46,120
Permanently Rstr Net Assets$113,106$113,106→ $0
Total Net Assets Fund Balance$2,741,809$2,757,065▲ $15,256
Total Liabilities and Net Assets / Fund Balance$3,513,140$3,542,502▲ $29,362

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,546,599$1,597,781$3,144,380
Equipment$96,380$663,305$759,685
Land$408,221-$408,221

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$382,061-▲ $40,069$1,861$416,812
2013$327,448-▲ $59,716$2,738$382,061
2012$302,190$341▲ $29,210-$327,448
2011$266,376-▲ $39,016-$302,190
2010$291,756-▲ $10,366$32,265$266,376
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pam Biggs-reedChief Exe. OFT$105,542$1,561$107,103
Jay MillChief Fin. OFT$74,093$224$74,317

Board Members and Trustees

NameTitle
Jim BienChair
Tim BobilloVice Chair
RICK O'CONNORDirector
Kurt WolfSecretary
Jesse FordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,864,060
Program Service Revenue
$1,670,151
Investment Income
$8,073
Other Revenue
$0
All Other Contributions
$184,174
Change in Net Assets
$-17,818

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,542,312
Revenue Not Reported on Financial Statements
$-28
Revenue Not Reported on Form 990
$706,062
Other Revenue Adjustments
$-28
Total Revenue per Audited Statements
$6,248,374
Total Revenue per Form 990
$5,542,284
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,866,946
Other Expenses$1,519,515
Grants and Similar Amounts Paid$173,641
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,940,473$112,370-$3,052,843
Office Expenses$518,633$14,109-$532,742
Occupancy$339,344$44,274-$383,618
Other Employee Benefits$320,550$21,691-$342,241
Payroll Taxes$265,118$19,052-$284,170
Conferences and Meetings$200,438$10,550-$210,988
Current Officers, Directors, Trustees, and Key Employees$66,381$115,039-$181,420
Grants to Domestic Individuals$173,641--$173,641
Depreciation Depletion$126,008$46,857-$172,865
Fees for Services Accounting$12,255$41,029-$53,284
Insurance$32,585$2,080-$34,665
Information Technology$17,445$3,323-$20,768
Interest-$18,777-$18,777
Other Expenses$9,467$1,671-$11,138
Fees for Services Legal$2,183$7,309-$9,492
Pension Plan Contributions$5,833$439-$6,272
Advertising$2,783$570-$3,353
All Other Expenses$390,120$-390,120--
Total Functional Expenses$5,481,257$78,845$0$5,560,102

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,233,118
Total Expenses per Form 990$5,560,102
Expenses per Audited Statements$5,554,854
Expenses Not Reported on Form 990$678,264
Expenses Not Reported on Financial Statements$5,248
Other Expense Adjustments$5,248
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is provided to the executive/finance committee of the board for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest forms for all board of directors and leadership staff are provided to each board member.

Form 990, Page 6, Part VI, Line 15A

Executive director compensation is set by the executive committee of the board of directors after an annual performance review, review of compensation of local executive directors compensation and review of the non-profit executive directors compensation survey results.

Form 990, Page 6, Part VI, Line 19

The annual audit is posted on the organization website. The organization's 990 tax return is available on www.guidestar.org. All other governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Bauer Family Resources Inc
EIN
35-1165883
Phone
7657424848
Address
PO BOX 1186, LAFAYETTE, IN 47902-1186

Signing Officer

Name
Pam Biggs-reed
Title
Chief Executive Officer
Phone
7657424848
Signed
2015-09-08

Organization Details

Principal Officer
Pam Biggs-reed
Formed
1929
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
190
Volunteers
500

Preparer

Firm
Huth Thompson Llp
Address
PO BOX 970, LAFAYETTE, IN 47902-0970
Preparer
Kimberley R Morisette
Phone
7654285000
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Head start and early head start are federally funded programs that offer free pre-school and child care services to families living at or below the federal poverty guidelines. Special consideration is given to children with disabilities; living in foster care, homeless, or receiving public assistance. Services include case managers to support families be successful. Services include pregnant women's program, homebased early head start services, centered based early head start classrooms and head start preschool classrooms. In 2014 early head start served 174 children and families (including pregnant women and home based families). The head start program served 317 families. Of these 6% were foster children, 1% were homeless and 6% were receiving public assistance. The organization received 16,282 in in-kind support from the community in 2014.

Form 990, Page 2, Part III, Line 4B

Family centered services includes programs and services funded by state contracts and grants. In bauer's counseling division, master's level therapists and bachelor's level case managers provide services to families involved with the child welfare system. Services, provided in-home, including counseling, case management, supervised visitation and support for fathers. In 2014 295 families participated in counseling division services. Of these, 160 had their cases successfully closed during the calendar year. Homebuilders, a short-term, intensive case management program for families with involvement with child welfare or juvenile probation, provided services to 186 individuals in 2014 for a total of 1,022 units of service. Community partners is a child abuse prevention program that offers case management services to families with children. In addition to case management, the program can meet concrete needs of families. In 2014 more than 17,069 adults and children were impacted by community partners. The program paid more than 117,000 for concrete needs (utilities, buying beds, etc.) and counseling fees for participants. Voca provides advocacy services to victims of crime. In 2014, 457 individuals were reached and 2,105 units of services were provided.

Form 990, Part XI, Line 9

Medicaid rebill correction 28 rounding 4 medicaid rebill correction -28 book / tax depreciation difference 5,276

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds are to be used for scholarships and the care and maintenance of triangle park.

Schedule D, Page 3, Part X

Accounting standards require entities to disclose in their financial statements the nature of any uncertainties in their tax position. Tax years including 2011 and later are subject to examination by tax authorities. Areas that irs and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax exempt status and the existence and amount of unrelated business income. The organization does not believe that is has any uncertain tax positions with respect to these or other matters, and therefore has not recorded any unrecognized tax benefits or liabilities. The organization is not aware of any circumstances or events that make it reasonably possible that tax benefits or liabilities may increase or decrease within 12 months of the date of these financial statements.

Schedule D, Page 4, Part XI, Line 4B

Medicaid rebill correction -28

Schedule D, Page 4, Part XII, Line 2D

ROUNDING -4

Schedule D, Page 4, Part XII, Line 4B

Medicaid rebill correction -28 book / tax depreciation difference 5,276

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IRS990/ProgSrvcAccomActy2Grp/Desc0SEE SCHEDULE O FAMILY CENTERED SERVICES INCLUDES PROGRAMS AND SERVICES FUNDED BY STATE CONTRACTS AND GRANTS. IN BAUER'S COUNSELING DIVISION, MASTER'S LEVEL THERAPISTS AND BACHELOR'S LEVEL CASE MANAGERS PROVIDE SERVICES TO FAMILIES INVOLVED WITH THE CHILD WELFARE SYSTEM. SERVICES, PROVIDED IN-HOME, INCLUDING COUNSELING, CASE MANAGEMENT, SUPERVISED VISITATION AND SUPPORT FOR FATHERS. IN 2014 295 FAMILIES PARTICIPATED IN COUNSELING DIVISION SERVICES. OF THESE, 160 HAD THEIR CASES SUCCESSFULLY CLOSED DURING THE CALENDAR YEAR. HOMEBUILDERS, A SHORT-TERM, INTENSIVE CASE MANAGEMENT PROGRAM FOR FAMILIES WITH INVOLVEMENT WITH CHILD WELFARE OR JUVENILE PROBATION, PROVIDED SERVICES TO 186 INDIVIDUALS IN 2014 FOR A TOTAL OF 1,022 UNITS OF SERVICE. COMMUNITY PARTNERS IS A CHILD ABUSE PREVENTION PROGRAM THAT OFFERS CASE MANAGEMENT SERVICES TO FAMILIES WITH CHILDREN. IN ADDITION TO CASE MANAGEMENT, THE PROGRAM CAN MEET CONCRETE NEEDS OF FAMILIES. IN 2014 MORE THAN 17,069 ADULTS AND CHILDREN WERE IMPACTED BY COMMUNITY PARTNERS. THE PROGRAM PAID MORE THAN 117,000 FOR CONCRETE NEEDS (UTILITIES, BUYING BEDS, ETC.) AND COUNSELING FEES FOR PARTICIPANTS. VOCA PROVIDES ADVOCACY SERVICES TO VICTIMS OF CRIME. IN 2014, 457 INDIVIDUALS WERE REACHED AND 2,105 UNITS OF SERVICES WERE PROVIDED.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0180
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01216548
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH AND FAMILY SERVICES INCLUDE THE REMAINDER OF THE ORGANIZATION'S PROGRAMS AND IN 2014 INCLUDED YOUTH DEVELOPMENT AND TEEN COURT. A FOOD PANTRY WAS OFFERED IN PARTNERSHIP WITH A LOCAL CHURCH. DURING 2014, YOUTH DEVELOPMENT OFFERED BOTH AFTER SCHOOL AND SUMMER PROGRAMMING. THERE WERE 524 YOUTH WHO WERE MEMBERS OF THE YOUTH DEVELOPMENT PROGRAM, RECEIVING MORE THAN 50,000 UNITS OF SERVICE THROUGHOUT THE YEAR. MEALS AND SNACKS WERE PROVIDED TO PARTICIPANTS DURING ALL PROGRAMS. SERVICES INCLUDE HOMEWORK HELP, STEM AND ART ACTIVITIES, AND RECREATION. A READING PROGRAM AND BASKETBALL PROGRAM ALSO IS AVAILABLE TO PARTICIPANTS. THE SUMMER INCLUDES WEEKLY FIELD TRIPS. THE FOOD PANTRY, OPERATED IN PARTNERSHIP WITH CHURCH WOMEN UNITED, SERVED 128,556 MEALS TO 17,306 INDIVIDUALS IN 2014.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt0173434
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IRS990/ReconcilationRevenueExpnssAmt0-17818
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 6,702
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE TO BE USED FOR SCHOLARSHIPS AND THE CARE AND MAINTENANCE OF TRIANGLE PARK.

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