2012-05-03T12:15:45-05:00 2011-12-31 363990892 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2011-01-01 311468516 Back 2 Back Ministries Inc BACK 5137540300 PO Box 70 Mason OH 45040 Roland Foreman 5137540300 2012-05-03 1 David C Moja P00747006 3178852620 2011 2016-02-24 21:20:13Z Todd Guckenberger PO Box 70 Mason OH 45040 4416987 0 X WWW.back2back.org X 1996 OH We provide care for today & hope for tomorrow to orphans & impoverished children. 8 8 39 1224 0 0 3388026 3927222 0 0 343 -131 77172 2981 3465541 3930072 1596089 1594993 0 0 1264501 1490978 0 0 128136 309552 347114 3170142 3433085 295399 496987 4124465 4605648 67323 51519 4057142 4554129 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 2904355 1594993 2981 Back 2 Back Ministries worked with more than 52 community churches, 99 family/corporate groups, and approximately 1,200 mission guests, serving over 1,000 children living in children's homes. Additionally, helped more than 2,000 people in severe need who are living in impoverished villages in the countries we serve. 2904355 1 1 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 0 1 7 0 39 1 0 1 MX NI IN 0 0 0 0 1 2 0 0 0 X 8 8 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 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 Scott McQuinn 2.50 X X 0 0 0 Todd Guckenberger 40.00 X 69494 0 28100 Roland Foreman 40.00 X 71000 0 12853 140494 0 40953 0 0 0 0 0 152136 3775086 190196 3927222 486634 486765 -131 -131 -131 0 152136 0 0 3131 150 2981 2981 3930072 2981 0 -131 1594993 1594993 181447 137900 30846 12701 3600 3600 1073703 838882 160670 74151 1359 1359 136486 93574 31422 11490 94383 71731 16045 6607 30067 30067 34563 9415 22010 3138 31567 10782 12877 7908 25616 25616 9241 9241 78360 62688 7836 7836 11461 11461 54348 43479 8844 2025 9299 9299 Miscellaneous expenses 51191 30252 20939 Program Development 11401 5700 3421 2280 3433085 2904355 400594 128136 1485735 1784546 19668 7000 3133116 325118 2617016 2807998 2046 6104 4124465 4605648 67323 51519 67323 51519 X 2597724 3126279 1459418 1427850 4057142 4554129 4124465 4605648 496987 0 X X 0 1 1 X 0 X 2225430 2797109 3151299 3388026 3927222 15489086 2225430 2797109 3151299 3388026 3927222 15489086 300228 15188858 16644 11528 2877 343 31392 85330 42181 103385 230896 15751374 3131 0.96430 0.96850 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Events RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 804970 804970 2132179 304925 1827254 19594 16830 2764 176373 3363 173010 2807998 3930072 3433085 496987 496987 3952800 22578 22578 3930222 -150 -150 3930072 3455813 22578 150 22728 3433085 0 3433085 Description of Uncertain Tax Positions Under FIN 48: Part X: 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, 2011 and 2010, B2B had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XII, Line 4b - Other Adjustments: Cost of goods sold netted with revenue -150. Part XIII, Line 2d - Other Adjustments: Cost of goods sold netted with revenue 150. 1 North America - Canada and Mexico, but 0 0 Grants to Recipients Located in Region 1459132 Sub-Saharan Africa - Angola, 0 0 Grants to Recipients Located in Region 107256 South Asia 0 0 Grants to Recipients Located in Region 28605 South Asia 0 1 Program Services Orphan care 30252 0 1 0 0 0 1 1625245 0 1625245 North America - Canada and Mexico, but Care & support of orphaned children 1459132 Wire Transfer Sub-Saharan Africa - Angola, Care & support of orphaned children 107256 Wire Transfer South Asia - India Care & support of orphaned children 28605 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 according to the accrual basis of accounting using expense reports and other appropriate documentation. Banquet 152136 152136 152136 152136 X 6 190196 Stock market value 0 0 0 0 Method for Determining Number of Contributors: Part I, Column (b): The number of contributors represent the number of donors. Form 990, Part VI, Section A, line 2 The Board President, Jeff Greer, and Debbie Greer, Board Director, are both husband and wife. 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 Compliance with the conflict of interest policy is monitored by the board of directors and the organization's top management. Form 990, Part VI, Section B, line 15 Compensation levels are fixed within low/high ranges and have been in effect for a number of years. Any deviation from those ranges require approval of the Executive Director and/or Board. Salary survey and data gathered from similar ministries are monitored for compensation reasonableness. The compensation approval process is documented in the policy manual. 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.