2013-05-09T14:39:08-05:00 2012-12-31 363990892 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2012-01-01 311468516 Back 2 Back Ministries Inc BACK 5137540300 PO Box 70 Mason OH 45040 John Guckenberger 5137540300 2013-05-09 David C Moja P00747006 3178852620 2012 2016-02-25 16:41:14Z Todd Guckenberger PO Box 70 Mason OH 45040 4962289 0 X WWW.back2back.org X 1996 OH We provide care for today & hope for tomorrow to orphans & impoverished children. 9 9 44 1467 0 0 3927222 4875811 0 24754 -131 3165 2981 -21851 3930072 4881879 1594993 2385752 0 0 1490978 1528076 0 0 151489 347114 476000 3433085 4389828 496987 492051 4605648 5074943 51519 28763 4554129 5046180 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 3842950 2385752 30532 Back 2 Back Ministries worked with more than 43 community churches, 59 family/corporate groups, and approximately 1,400 mission guests, 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. 3842950 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 0 0 0 0 0 0 0 0 0 1 3 0 1 44 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 0 0 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 2.50 X X 0 0 0 Scott McQuinn 2.50 X X 0 0 0 Jody Amburgy 2.50 X 0 0 0 Ez Housh 2.50 X 0 0 0 Debbie Greer 2.50 X 0 0 0 Shawn Weller 2.50 X 0 0 0 Martha Lindner 2.50 X 0 0 0 Jay Kersey 2.50 X 0 0 0 Tom Woelk 2.50 X 0 0 0 Todd Guckenberger 40.00 X 62224 0 32686 Roland Foreman 40.00 X 71000 0 13901 133224 0 46587 0 0 0 0 0 204759 4671052 21046 4875811 Retreat Income 900099 24754 24754 24754 16 16 10082 15000 10075 11858 7 3142 3149 3149 26777 204759 54406 -27629 -27629 9849 4071 5778 5778 4881879 30532 0 -24464 2385752 2385752 179811 136656 30568 12587 3696 3696 1051109 797956 179317 73836 4971 3778 845 348 196348 149225 33379 13744 92141 70027 15664 6450 18580 18580 22963 17222 5741 59362 15157 33090 11115 13054 13054 2792 2792 181120 144896 18112 18112 20862 20862 57106 45685 6282 5139 9052 9052 Missionary Expense 44608 44608 Program Development 39334 28292 6625 4417 7167 7167 4389828 3842950 395389 151489 1784546 2200247 7000 0 3239845 382223 2807998 2857622 6104 17074 4605648 5074943 51519 28763 51519 28763 X 3126279 3491745 1427850 1554435 4554129 5046180 4605648 5074943 492051 0 X X 0 1 X 1 0 X 2797109 3151299 3388026 3927222 4875811 18139467 2797109 3151299 3388026 3927222 4875811 18139467 427052 17712415 11528 2877 343 16 14764 85330 42181 103385 26777 257673 18411904 37734 0.96200 0.96430 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Events - 2008 Amount: $ 85,330. 2009 Amount: $ 42,181. 2010 Amount: $ 103,385. 2012 Amount: $ 26,777. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 804970 804970 2132180 365505 1766675 44687 16718 27969 258008 258008 2857622 X 4972285 36000 54406 90406 4881879 0 4881879 4480234 36000 54406 90406 4389828 0 4389828 Description of Uncertain Tax Positions Under FIN 48: 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, 2012 and 2011, B2B had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Fundraising Expense Reported on Part VIII Line 8b 54,406. Part XII, Line 2d - Other Adjustments: Fundraising Expense Reported on Part VIII Line 8b 54,406. 1 North America - Canada and Mexico, but 3 23 Grants to Recipients Located in Region 2188186 Sub-Saharan Africa - Angola, 1 3 Grants to Recipients Located in Region 130624 South Asia - Afghanistan, Bangladesh, 1 2 Grants to Recipients Located in Region 66942 South Asia - Afghanistan, Bangladesh, 1 2 Program Services Orphan care 13566 6 30 0 0 6 30 2399318 0 2399318 North America - Canada and Mexico, but Care & support of orphaned children 2188187 Wire Transfer Sub-Saharan Africa - Angola, Care & support of orphaned children 130624 Wire Transfer South Asia - India Care & support of orphaned children 66942 Wire Transfer 3 0 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, 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. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Foreign expenditures are accounted for using the accrual basis of accounting using expense reports and other appropriate documentation. Banquet 231536 204759 26777 34305 20101 231536 204759 26777 34305 20101 54406 -27629 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 12 The organization implemented a conflict of interest policy during the tax year ended 12/31/12. The organization has implemented a more formal process for gathering, reviewing and monitoring potential conflicts on interest for the tax year ended 12/31/13 and forward. 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 12/31/2012. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Explanation of Responsibility: Form 990, Part XII, Line 2c: This process has not changed since the prior year. The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and the selection of the independent accountant.