Bauer Family Resources Inc

Nonprofit profile at a glance

EIN
351165883
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Lafayette, IN, USA
Phone
7657424848
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$10,163,404
Expenses
$10,085,430
Assets
$4,953,360
Liabilities
$1,456,091

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • TRISTEN COMEGYS (CEO)

Highest reported compensation

  • TRISTEN COMEGYS (CEO): $160,097 total reported compensation
  • JENNIFER HOPKINS (CFO): $121,769 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empower children and their families to thrive.

What it reported doing in 2024

Head start and early head start are federally funded programs that offer preschool and childcare 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, center based early head start classrooms and head start preschool classrooms. In 2024, early head start in tippecanoe county serviced 75 children and families. The tippecanoe county head start program served 82 children and families. The carroll, clinton, and white county program served 89 children and families. The hendricks, owen, and morgan county head start program served 188 children and families. The hendricks, owen, and morgan county early head start program served 59 children and families.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.9%; rating input score 99
  • Program expense ratio: 99.6%; rating input score 100
  • Fundraising efficiency: $323.63 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 98.9% of revenue deployed · 99.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $10M in reported program spending
  • Leadership: top reported pay $160K · 17 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $347K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.