Preheat the oven to 450 degrees.   Spray a large baking sheet with cooking spray.

Arrange the tater tots in a single layer on the baking sheet. Bake for 25 minutes flipping the tater tots every 10 minutes.

Meanwhile, chop the bacon into 1 inch pieces and cook in a skillet over medium heat for 6-8 minutes, stirring frequently, until browned.   Remove from the pan and transfer to a  paper towel lined plate to drain.

Next make the cheese sauce.  Heat the butter in a medium saucepan over medium heat.  Once melted add in the flour and whisk for 2 minutes or until bubbly.

Add in the milk and whisk until smooth.  Continue whisking until the mixture has thickened.

At this point stir in the cream cheese and mix until it has melted.

Add the cheese in three batches whisking after each addition until the cheese is fully melted. Remove from heat.

Stir in the garlic powder, salt, pepper, and cumin. Mix well.

Remove the tater tots from the oven after 25 minutes. Pour the cheese sauce over top of the tater tots. Sprinkle with the bacon and jalapeno slices. If using put spoonfuls of salsa all over the tots.

Place the tots back in the oven and bake for an additional 5 minutes.

Remove from the oven and sprinkle with the scallions.

Serve with sour cream, olives, pico de gallo, or other toppings.