Civic Intelligence

Back 2 Back Ministries Inc.

990 • Fiscal year 2018 • EIN 31-1468516

Jan 01, 2018 to Dec 31, 2018 • Filed on May 10, 2019

PO Box 70Mason, OH 45040

(513) 754-0300

Siviq Scores

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

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

8th percentile

0.01x

Higher debt load relative to revenue than 8% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

44th percentile

1.6%

Higher net margin than 44% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

28th percentile

$118,005

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

49th percentile

1.8%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

9.4%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$8,364,154

Up $147,822 (+1.8%) from 2017

Net Assets

Up

$8,220,427

Up $188,776 (+2.4%) from 2017

Liabilities

Down

$143,727

Down $40,954 (-22%) from 2017

Revenue

Up

$11,501,498

Up $985,308 (+9.4%) from 2017

Expenses

Up

$11,315,965

Up $1,375,766 (+14%) from 2017

Net Income

Down

$185,533

Down $390,458 (-68%) from 2017

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $4,124,465Liabilities 2010: $67,323Net Assets 2010: $4,057,1422010Assets 2011: $4,605,648Liabilities 2011: $51,519Net Assets 2011: $4,554,1292011Assets 2012: $5,074,943Liabilities 2012: $28,763Net Assets 2012: $5,046,1802012Assets 2013: $5,090,435Liabilities 2013: $61,409Net Assets 2013: $5,029,0262013Assets 2016: $7,518,462Liabilities 2016: $65,332Net Assets 2016: $7,453,1302016Assets 2017: $8,216,332Liabilities 2017: $184,681Net Assets 2017: $8,031,6512017Assets 2018: $8,364,154Liabilities 2018: $143,727Net Assets 2018: $8,220,4272018Assets 2020: $12,116,125Liabilities 2020: $1,157,820Net Assets 2020: $10,958,3052020Assets 2021: $16,341,723Liabilities 2021: $1,146,241Net Assets 2021: $15,195,4822021Assets 2024: $16,977,482Liabilities 2024: $1,179,713Net Assets 2024: $15,797,7692024

Highlighted filing

2018

Assets$8,364,154
Liabilities$143,727
Net Assets$8,220,427

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,170,1422010Expenses 2011: $3,433,0852011Expenses 2012: $4,389,8282012Revenue 2013: $5,503,760Expenses 2013: $5,520,914Net Income 2013: -$17,1542013Revenue 2016: $10,040,281Expenses 2016: $8,591,158Net Income 2016: $1,449,1232016Revenue 2017: $10,516,190Expenses 2017: $9,940,199Net Income 2017: $575,9912017Revenue 2018: $11,501,498Expenses 2018: $11,315,965Net Income 2018: $185,5332018Revenue 2020: $13,928,524Expenses 2020: $10,538,231Net Income 2020: $3,390,2932020Revenue 2021: $15,736,396Expenses 2021: $11,538,328Net Income 2021: $4,198,0682021Revenue 2024: $13,897,078Expenses 2024: $16,057,752Net Income 2024: -$2,160,6742024

Highlighted filing

2018

Revenue$11,501,498
Expenses$11,315,965
Net Income$185,533
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 10, 2019
Return Version
2018v3.1
Gross Receipts
$11,509,338
Mission and Program Overview

Mission

Back 2 Back Ministries exists to love and care for orphans and impoverished children, that they may overcome their circumstances and break free from the cycle of generational poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,157,803$5,391,376▲ $233,573
Land, Buildings, and Equipment, Net$2,609,087$2,538,193▼ $70,894
Investments in Publicly Traded Securities$101,821$85,405▼ $16,416
Prepaid Expenses and Deferred Charges$62,444$64,003▲ $1,559
Total Assets$8,216,332$8,364,154▲ $147,822
Other Assets Total$285,177$285,177→ $0
Liabilities
Accounts Payable and Accrued Expenses$184,681$143,727▼ $40,954
Total Liabilities$184,681$143,727▼ $40,954
Net Assets / Fund Balance
Unrestricted Net Assets$5,754,833$6,542,439▲ $787,606
Temporarily Rstr Net Assets$2,276,818$1,677,988▼ $598,830
Total Net Assets Fund Balance$8,031,651$8,220,427▲ $188,776
Total Liabilities and Net Assets / Fund Balance$8,216,332$8,364,154▲ $147,822

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,633,409$709,039$2,342,448
Land$879,806-$879,806
Equipment$24,978$92,641$117,619
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth GuckenbergerCo - Executive DirectorFT$115,653$2,352$118,005
Patricia HoneckControllerFT$82,628$9,093$91,721
Todd GuckenbergerCo - Executive DirectorFT$62,808$24,713$87,521

Board Members and Trustees

NameTitle
Jeff GreerPresident
Ann SatterfieldTrustee
Debbie GreerTrustee
Ez HoushTrustee
Jake SamadTrustee
Jay KerseyTrustee
Martha LinderTrustee
Shawn WellerTrustee
Tom WoelkTrustee
Will HoushTrustee
Virginia DrososTrustee - Exited 12/31/17
Scott McQuinnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,365,574
Program Service Revenue
$134,039
Investment Income
$-2,711
Other Revenue
$4,596
All Other Contributions
$11,365,574
Change in Net Assets
$185,533

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded37$366,439Fair Market Value (FMV)
Total Noncash Contributions37$366,439-

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,501,498
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,243
Total Revenue per Audited Statements
$11,504,741
Total Revenue per Form 990
$11,501,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,724,301
Grants and Similar Amounts Paid$3,630,623
Other Expenses$2,961,041
Total Fundraising Expense$659,256
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,964,296$430,323$265,978$3,660,597
Foreign Grants$3,630,623--$3,630,623
Other Employee Benefits$395,504$42,926$36,301$474,731
Travel$269,737$77,068$38,534$385,339
Current Officers, Directors, Trustees, and Key Employees$140,264$104,118$52,865$297,247
Payroll Taxes$206,361$33,958$20,897$261,216
Information Technology$39,807$79,615$79,615$199,037
Office Expenses$22,041$44,083$44,082$110,206
Conferences and Meetings$71,965--$71,965
Depreciation Depletion$54,453$7,642$6,126$68,221
Occupancy-$57,833-$57,833
Advertising$43,203$5,400$5,400$54,003
All Other Expenses$17,588$33,030-$50,618
Other Expenses$45,949-$107,555$45,949
Fees for Services Other-$31,135-$31,135
Insurance-$30,822-$30,822
Pension Plan Contributions$25,773$2,834$1,903$30,510
Fees for Services Accounting-$16,200-$16,200
Total Functional Expenses$9,659,722$996,987$659,256$11,315,965

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,315,965
Total Expenses per Audited Statements$11,315,965
Total Expenses per Form 990$11,315,965
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
6
Employees
0
Spending
$7,741,854

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America (not USA)Program Services & Grants to RecipientsWork with Childrens homes and communities providing spiritual, phsyical, emotional, educational and social support3-$4,647,389
Central America and the CaribbeanProgram Services & Grants to RecipientsWork with Childrens homes and communities providing spiritual, phsyical, emotional, educational and social support1-$2,078,086
Sub-Saharan AfricaProgram Services & Grants to RecipientsWork with Childrens homes and communities providing spiritual, phsyical, emotional, educational and social support1-$536,101
South AsiaProgram Services & Grants to RecipientsWork with Childrens homes and communities providing spiritual, phsyical, emotional, educational and social support1-$480,278
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
John GuckenbergerThe brother of Co-ED Todd GuckenbergerSalaryNo$122,052
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
Yes
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
Yes
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, Part VI, Section A, line 2

Jeff Greer, Board President & Debbie Greer, Board Director - Family Relationship Ez Housh, Board Director and Will Housh, Board Director - Family Relationship Beth Guckenberger and Todd Guckenberger, Executive Directors - Family Relationship

Form 990, Part VI, Section B, line 11B

The Form 990 was prepared by an independent CPA firm, then the Form 990 was reviewed by the finance team. It was then presented for review at a board meeting prior to being filed.

Form 990, Part VI, Section B, line 12C

Board Members and Officers sign a conflict of interest statement annually. The signed statements are reviewed by the Executive Director and Controller. If a conflict were to arise, the individual would abstain from voting.

Form 990, Part VI, Section B, line 15

The Board reviews and establishes compensation for all officers. The board uses a compensation survey including information from comparable non-profit organizations in their review process. The deliberation and decision are documented in the board minutes. This process was last completed during the year ended 12/31/2016.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Back 2 Back Ministries Inc
EIN
31-1468516
Phone
5137540300
Address
PO Box 70, Mason, OH 45040

Signing Officer

Name
Patricia Honeck
Title
Financial Controller
Phone
5137540300
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Honeck
Formed
1996
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
11
Employees
100
Volunteers
2,100

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

The organization did not change its oversight or selection process during the current tax year.

Financial Statement Notes

Part X, Line 2:

B2B is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, B2B is subject to federal income tax on any unrelated business taxable income. B2B's IRS Form 990 is subject to review and examination by the federal and state authorities. B2B believes it has appropriate support for any tax position taken, and therefore, does not have any uncertain tax positions that are material to the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt13Controller
IRS990/Form990PartVIISectionAGrp/TitleTxt14Co - Executive Director
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IRS990/FormationYr01996
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IRS990/MissionDesc0Back 2 Back Ministries exists to love and care for orphans and impoverished children, that they may overcome their circumstances and break free from the cycle of generational poverty.
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IRS990/MoreThan5000KToOrgInd01
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IRS990/OtherExpensesGrp/Desc0Direct Int'l program ex
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt064003
IRS990/PrincipalOfficerNm0Patricia Honeck
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Training and One21 Retreat Income
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IRS990/ProgSrvcAccomActy2Grp/Desc0Back2Back's Student ministries, One21, had 75 volunteers that served 38 churches and 850 students. One21 provides resources- including camps, retreats, mission trips, development, and training - to emerging generations in an effort to engage them in the missional investment of orphaned and vulnerable children.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0134039
IRS990/ProgSrvcAccomActy3Grp/Desc0Back2Back Cincinnati worked with 21 Church, Family and Corporate Groups serving over 275 children living in shelters, respite care, foster care and impoverished neighborhoods.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt047954
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt011501498
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0B2B is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, B2B is subject to federal income tax on any unrelated business taxable income. B2B's IRS Form 990 is subject to review and examination by the federal and state authorities. B2B believes it has appropriate support for any tax position taken, and therefore, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt11
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt21
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt31
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt04647389

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