2014-05-07T10:19:36-05:00 2013-12-31 363990892 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2013-01-01 311468516 Back 2 Back Ministries Inc BACK 5137540300 PO Box 70 Mason OH 45040 Patricia Honeck Financial Controller 5137540300 2014-05-07 1 David C Moja P00747006 3178852620 2013 2015-11-30 17:44:51Z Todd Guckenberger PO Box 70 Mason OH 45040 5552502 0 X WWW.back2back.org X 1996 OH We provide care for today & hope for tomorrow to orphans & impoverished children. 9 9 54 1678 0 0 4875811 5470272 24754 30677 3165 3789 -21851 -978 4881879 5503760 2385752 2786284 0 0 1528076 2099364 0 0 258951 476000 635266 4389828 5520914 492051 -17154 5074943 5090435 28763 61409 5046180 5029026 Back 2 Back Ministries exists to love and care for orphans and impoverished children, that they may overcome their life circumstances and break free from the cycle of generational poverty. 0 0 4708795 2786284 28634 Back2Back Ministries worked with 127 Church, Family and Corporate Groups of approximately 1,600 mission guests and volunteers serving over 1,000 children living in children's homes. Additionally, the organization helped more than 2,000 people in severe need who are living in impoverished villages in the countries we serve. 4708795 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 54 1 0 1 MX NI IN 0 0 0 1 1 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH AZ GA MI MN PA SC TN VA WA WV WI FL X X Patricia Honeck 5137540300 PO Box 70 Mason OH 45040 Jeff Greer Board President 2.50 X X 0 0 0 Scott McQuinn Board Treasurer/Secretary 2.50 X X 0 0 0 Jody Amburgy Board Member 2.50 X 0 0 0 Ez Housh Board Member 2.50 X 0 0 0 Debbie Greer Board Member 2.50 X 0 0 0 Shawn Weller Board Member 2.50 X 0 0 0 Martha Lindner Board Member 2.50 X 0 0 0 Jay Kersey Board Member 2.50 X 0 0 0 Tom Woelk Board Member 2.50 X 0 0 0 Todd Guckenberger Executive Director 40.00 X 70912 0 33847 Patricia Honeck Financial Controller 40.00 X 73840 0 6563 144752 0 40410 0 0 0 0 0 14745 5455527 187632 5470272 Retreat Income 900099 30677 30677 30677 46937 43148 3789 3789 3789 1065 14745 0 1065 1065 3551 5594 -2043 -2043 5503760 28634 0 4854 2786284 2786284 185162 138872 27774 18516 3768 3768 1473670 1071058 254868 147744 18157 13254 3087 1816 296631 216541 50427 29663 121976 89042 20736 12198 2200 2200 24404 24404 26689 26689 27444 20583 6861 76916 16298 47722 12896 13231 13231 2090 2090 152937 122349 15294 15294 16738 16738 67570 54056 7433 6081 10544 10544 Missionary Expense 157248 157248 Program Development 38884 19442 11665 7777 18371 18266 105 5520914 4708795 553168 258951 2200247 2067694 3416900 449794 2857622 2967106 17074 55635 5074943 5090435 28763 61409 28763 61409 X 3491745 3320136 1554435 1708890 5046180 5029026 5074943 5090435 -17154 0 X X 0 1 X 1 0 X 3151299 3388026 3927222 4875811 5455527 20797885 3151299 3388026 3927222 4875811 5455527 20797885 525985 20271900 2877 343 16 3236 42181 103385 26777 15810 188153 20989274 71962 0.96580 0.96200 X Schedule A, Part II, Line 10, Explanation of Other Income: Fundraising events - 2009 Amount: $ 42,181. 2010 Amount: $ 103,385. 2012 Amount: $ 26,777. 2013 Amount: $ 15,810. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 804970 804970 2132180 423740 1708440 80430 26054 54376 399320 399320 2967106 X 5542989 39229 39229 5503760 0 5503760 5560143 39229 39229 5520914 0 5520914 Part X, Line 2: The provisions of the Income Tax topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) clarify the accounting for uncertainty in tax positions and prescribe guidance related to the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is only recognized in the statements of financial position if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2013 and 2012, B2B had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. B2B files information tax returns in the U.S. and various states. B2B is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2009. 1 North America - Canada and Mexico, but 3 23 Grants to Recipients Located in Region 2450648 Sub-Saharan Africa - Angola, 1 3 Grants to Recipients Located in Region 112232 Central America and the Caribbean 0 0 Grants to Recipients Located in Region 195594 South Asia - Afghanistan, Bangladesh, 1 2 Program Services Orphan care 66707 South Asia 1 2 Grants to Recipients Located in Region 27810 North America 3 23 Program Services Orphan care 867683 Sub-Saharan Africa 1 3 Program Services Orphan care 82986 Central America and the Caribbean 0 0 Program Services Orphan care 59088 10 56 0 0 10 56 3862748 0 3862748 North America - Canada and Mexico, but Care & support of orphaned children 2450648 Wire Transfer Sub-Saharan Africa - Angola, Care & support of orphaned children 112232 Wire Transfer South Asia - India Care & support of orphaned children 27810 Wire Transfer Central America and the Caribbean Care & support of orphaned children 195594 Wire Transfer 4 0 0 0 0 0 0 0 Part I, Line 2: Procedures for monitoring include: 1. A monthly accounting of all grant funds received is required. 2. Submission of monthly financial statements and bank statements. 3. Copies of supporting documentation on at least a quarterly basis, and as requested. 4. A written annual report detailing the use of the funds and the progress made in accomplishing the purpose of the grant. Part I, line 3: Foreign expenditures are accounted for using the accrual basis of accounting using expense reports and other appropriate documentation. Puterbuagh Fundraiser 6439 5899 540 India Fundraiser 9371 8846 525 15810 14745 1065 1065 X 24 187632 FMV - Selling price 0 0 0 Part I, Column (b): The number of contributions represents the number of contributions received. Form 990, Part VI, Section A, line 2 Jeff Greer, Board President & Debbie Greer, Board Director - Family Relationship. Form 990, Part VI, Section B, line 11 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 with the IRS. 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 12/31/2013. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XII, Line 2c: The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.