Civic Intelligence

Bauer Family Resources Inc.

990 • Fiscal year 2017 • EIN 35-1165883

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 02, 2018

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

46th percentile

0.13x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

28th percentile

0.07x

Higher debt load relative to revenue than 28% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

54th percentile

$128,767

Higher top officer pay than 54% of similar nonprofits.

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

29th percentile

-1.3%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

23rd percentile

-5.8%

Faster revenue growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,511,367

Down $44,934 (-1.3%) from 2016

Net Assets

Up

$3,060,066

Up $101,488 (+3.4%) from 2016

Liabilities

Down

$451,301

Down $146,422 (-24%) from 2016

Revenue

Down

$6,695,577

Down $409,583 (-5.8%) from 2016

Expenses

Down

$6,648,608

Down $448,445 (-6.3%) from 2016

Net Income

Up

$46,969

Up $38,862 (+479%) from 2016

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

2017

Assets$3,511,367
Liabilities$451,301
Net Assets$3,060,066

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

2017

Revenue$6,695,577
Expenses$6,648,608
Net Income$46,969
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 2, 2018
Return Version
2017v2.3
Gross Receipts
$6,695,577
Mission and Program Overview

Mission

Creating brighter tomorrows by strengthening children and families today.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,913,639$1,795,334▼ $118,305
Pledges and Grants Receivable$1,049,121$1,005,896▼ $43,225
Investments in Publicly Traded Securities$385,331$446,356▲ $61,025
Cash and Non-Interest-Bearing Accounts$44,149$107,091▲ $62,942
Savings and Temporary Cash Investments$69,137$83,401▲ $14,264
Prepaid Expenses and Deferred Charges$94,924$73,289▼ $21,635
Total Assets$3,556,301$3,511,367▼ $44,934
Liabilities
Accounts Payable and Accrued Expenses$169,571$222,009▲ $52,438
Mortgage Notes Payable Secured by Investment Property$357,175$208,252▼ $148,923
Other Liabilities$70,977$21,040▼ $49,937
Total Liabilities$597,723$451,301▼ $146,422
Net Assets / Fund Balance
Unrestricted Net Assets$2,090,365$2,109,746▲ $19,381
Temporarily Rstr Net Assets$755,107$837,214▲ $82,107
Permanently Rstr Net Assets$113,106$113,106→ $0
Total Net Assets Fund Balance$2,958,578$3,060,066▲ $101,488
Total Liabilities and Net Assets / Fund Balance$3,556,301$3,511,367▼ $44,934

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,319,318$1,974,409$3,293,727
Land$408,221-$408,221
Equipment$51,595$338,850$390,445
Other Land Buildings$16,200-$16,200

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$454,469-▲ $75,449-$529,758
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pam Biggs-reedChief Exe. OFT$127,315$1,452$128,767
Jay MillChief Fin. OFT$92,971$836$93,807

Board Members and Trustees

NameTitle
Kurt WolfChair
Julie ColeVice-chair
Amanda Barche LindbergDirector
Danielle BrownDirector
Emily GlattDirector
Eric H BurnsDirector
Jesse FordDirector
Jim BienDirector
Traci RobisonDirector
Tim BobilloSecretary
Chris CobbinsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Business Systems SolutionsIt Support1211 CUMBERLAND AVE, West Lafayette, IN 47906$216,736
Revenue and Support

Revenue Composition

Contributions and Grants
$5,259,611
Program Service Revenue
$1,416,212
Investment Income
$19,474
Other Revenue
$280
All Other Contributions
$215,485
Change in Net Assets
$46,969

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$50,995Market Value
Total Noncash Contributions$50,995-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,695,577
Revenue Not Reported on Form 990
$604,988
Total Revenue per Audited Statements
$7,300,565
Total Revenue per Form 990
$6,695,577
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,441,837
Other Expenses$1,992,772
Grants and Similar Amounts Paid$213,999
Total Fundraising Expense$34,456
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,286,489$202,162-$3,488,651
Office Expenses$643,748$37,170$3,286$684,204
Other Employee Benefits$394,938$34,758$64$429,760
Occupancy$388,565$27,043$8,595$424,203
Conferences and Meetings$280,042$17,347$55$297,444
Payroll Taxes$261,523$33,865$354$295,742
Current Officers, Directors, Trustees, and Key Employees-$218,438$4,137$222,575
Depreciation Depletion$135,988$24,924-$160,912
Grants to Domestic Individuals$127,749--$127,749
Grants to Domestic Orgs$86,250--$86,250
Fees for Services Accounting$31,066$45,096-$76,162
Information Technology$38,822$6,436$914$46,172
Insurance$40,169$3,003$344$43,516
Fees for Services Legal$6,336$9,196-$15,532
Interest$14,187--$14,187
Advertising$6,215--$6,215
Pension Plan Contributions$4,641$467$1$5,109
Other Expenses$12$126$13,741$12
All Other Expenses$595,912$-598,877$2,965-
Total Functional Expenses$6,531,605$82,547$34,456$6,648,608

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,265,162
Expenses per Audited Statements$6,648,608
Total Expenses per Form 990$6,648,608
Expenses Not Reported on Form 990$616,554
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Food FindersLafayette, IN501c3-$20,000
Healthy Comm Clinton CountyFrankfort, IN501c3-$17,500
Hope SpringsAttica, IN501c3-$15,000
Trinity HorizonsLafayette, IN501c3-$11,750
Surf CenterLafayette, IN501c3-$7,000
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$21,040
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
2018-10-02

Organization Details

Principal Officer
Kurt Wolf
Formed
1929
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
204
Volunteers
1,011

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 224 families. Of these 6.1% were foster children, 15.2% were homeless and 3.1% were receiving public assistance. The organization received 661,036 in in-kind support from the community in 2017.

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

2017 for a total of 1,294 units of service. 91.9% 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 2017 more than 1,294 families received community partners services. The program paid more than 127,749 for concrete needs (utilities, buying beds, etc.) and counseling fees for participants.

Form 990, Part XI, Line 9

Unrealized gain 61,025 book to tax deprn difference -6,506 total 54,519

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 2014 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 velieve that it 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 2D

ROUNDING -4

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

Rounding 4 book / tax depreciation difference 6,508

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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 2017 99 FAMILIES PARTICIPATED IN COUNSELING DIVISION SERVICES. OF THESE, 92% OF CHILDREN WERE REUNITED WITH OR REMAINED IN THE CARE OF THEIR PARENTS 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 24 FAMILIES IN 2017 FOR A TOTAL OF 1,294 UNITS OF SERVICE. 91.9% 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 2017 MORE THAN 1,294 FAMILIES RECEIVED COMMUNITY PARTNERS SERVICES. THE PROGRAM PAID MORE THAN 127,749 FOR CONCRETE NEEDS (UTILITIES, BUYING BEDS, ETC.) AND COUNSELING FEES FOR PARTICIPANTS.
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