Civic Intelligence

Bauer Family Resources Inc.

990 • Fiscal year 2016 • EIN 35-1165883

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 16, 2017

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

49th percentile

0.17x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.08x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

41st percentile

0.1%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$124,444

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

46th percentile

0.6%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

8.1%

Faster revenue growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,556,301

Up $20,501 (+0.6%) from 2015

Net Assets

Up

$2,958,578

Up $28,927 (+1.0%) from 2015

Liabilities

Down

$597,723

Down $8,426 (-1.4%) from 2015

Revenue

Up

$7,105,160

Up $534,852 (+8.1%) from 2015

Expenses

Up

$7,097,053

Up $716,033 (+11%) from 2015

Net Income

Down

$8,107

Down $181,181 (-96%) from 2015

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

2016

Assets$3,556,301
Liabilities$597,723
Net Assets$2,958,578

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

2016

Revenue$7,105,160
Expenses$7,097,053
Net Income$8,107
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 16, 2017
Return Version
2016v3.0
Gross Receipts
$7,116,312
Mission and Program Overview

Mission

Creating brighter tomorrows by strengthening children and families today.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,974,597$1,913,639▼ $60,958
Pledges and Grants Receivable$944,427$1,049,121▲ $104,694
Investments in Publicly Traded Securities$339,316$385,331▲ $46,015
Prepaid Expenses and Deferred Charges$32,882$94,924▲ $62,042
Savings and Temporary Cash Investments$58,800$69,137▲ $10,337
Cash and Non-Interest-Bearing Accounts$185,778$44,149▼ $141,629
Total Assets$3,535,800$3,556,301▲ $20,501
Liabilities
Mortgage Notes Payable Secured by Investment Property$301,700$357,175▲ $55,475
Accounts Payable and Accrued Expenses$293,721$169,571▼ $124,150
Other Liabilities-$70,977-
Deferred Revenue$10,728--
Total Liabilities$606,149$597,723▼ $8,426
Net Assets / Fund Balance
Unrestricted Net Assets$2,128,587$2,090,365▼ $38,222
Temporarily Rstr Net Assets$687,958$755,107▲ $67,149
Permanently Rstr Net Assets$113,106$113,106→ $0
Total Net Assets Fund Balance$2,929,651$2,958,578▲ $28,927
Total Liabilities and Net Assets / Fund Balance$3,535,800$3,556,301▲ $20,501

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,439,482$1,824,012$3,263,494
Equipment$65,936$441,797$507,733
Land$408,221-$408,221

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$398,116-▲ $59,513$3,000$454,469
2015$416,812-▼ $15,670$2,865$398,116
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pam Biggs-reedChief Exe. OFT$122,966$1,478$124,444
Jay MillChief Fin. OFT$90,774$775$91,549

Board Members and Trustees

NameTitle
Jim BienChair
Tim BobilloVice Chair
Amanda Barche LindbergDirector
Amy V VillaviencioDirector
Bonnie HobbsDirector
Chris CobbinsDirector
Danielle BrownDirector
Emily GlattDirector
Eric H BurnsDirector
Julie ColeDirector
Kurt WolfSecretary
Jesse FordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,707,219
Program Service Revenue
$1,382,017
Investment Income
$4,695
Other Revenue
$11,229
All Other Contributions
$156,090
Change in Net Assets
$8,107

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,105,160
Revenue Not Reported on Form 990
$611,871
Total Revenue per Audited Statements
$7,717,031
Total Revenue per Form 990
$7,105,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,761,348
Other Expenses$1,954,830
Grants and Similar Amounts Paid$380,875
Total Fundraising Expense$12,672
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,475,322$264,054$478$3,739,854
Office Expenses$693,301$26,311$318$719,930
Other Employee Benefits$453,166$33,866$52$487,084
Conferences and Meetings$322,635$18,787$30$341,452
Occupancy$322,241$12,667$3,296$338,204
Payroll Taxes$275,449$36,371$150$311,970
Current Officers, Directors, Trustees, and Key Employees$2,303$211,365$2,325$215,993
Grants to Domestic Individuals$203,428--$203,428
Grants to Domestic Orgs$177,447--$177,447
Depreciation Depletion$122,891$48,896-$171,787
Fees for Services Accounting$22,296$65,447-$87,743
Insurance$40,501$3,270-$43,771
Information Technology$26,338$2,863$349$29,550
Interest$17,231--$17,231
Fees for Services Legal$5,458$9,886-$15,344
Advertising$6,729$2,282-$9,011
Pension Plan Contributions$5,962$485-$6,447
Other Expenses$5,500$143$5,204$5,500
All Other Expenses$701,833$-702,303$470-
Total Functional Expenses$7,034,329$50,052$12,672$7,097,053

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,715,064
Expenses per Audited Statements$7,097,053
Total Expenses per Form 990$7,097,053
Expenses Not Reported on Form 990$618,011
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
United Way of Greater LafayetteLafayette, IN501c3-$37,750
Food FindersLafayette, IN501c3-$36,000
Surf CenterLafayette, IN501c3-$33,080
Hope SpringsAttica, IN501c3-$13,800
Purdue UniversityWest Lafayette, IN501c3-$12,000
Community Action Program of WesternCovington, IN501c3-$11,050
City of FrankfortFrankfort, IN501c3-$10,825
Carroll County Community CenterFlora, IN501c3-$8,900
Town of WilliamsportWilliamsport, IN501c3-$7,900
Indiana Youth Institute AsnIndianapolis, IN501c3-$6,142
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Checking -bank Overdraft$70,977
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. Ceo compensation is set based on the agency's wage bands which is developed using a marlite analysis. The board of director established the compensations strategy for the organization.

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 and the webiste. 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 Exe. Officer
Phone
7657424848
Signed
2017-08-16

Organization Details

Principal Officer
Jim Bien
Formed
1929
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
217
Volunteers
803

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

White county program served 269 families. Of these 4.4% were foster children, 3.7% were homeless and 3.4% were receiving public assistance. The organization received 575,134 in in-kind support from the community in 2016.

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

2016 for a total of 1,355 units of service. 90% of families were reunited or had children that remained in the care of their parents. 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 2016 more than 1,355 families received community partners services. The program paid more than 192,396 for concrete needs (utilities, buying beds, etc.) and counseling fees for participants.

Form 990, Part XI, Line 9

Unrealized gain 46,016 book to tax depreciation difference -25,196 total 20,820

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 4, Part XII, Line 2D

Rounding -3 book / tax depreciation difference 6,143

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