2011-08-12T09:42:17-05:00 2010-12-31 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2010-01-01 311468516 Back 2 Back Ministries Inc BACK 5137540300 PO Box 70 Mason OH 45040 Todd Guckenberger 5137540300 2011-08-12 1 Todd Ensign 3178852620 2010 2016-02-24 21:20:13Z Todd Guckenberger PO Box 70 Mason OH 45040 3511887 0 X WWW.back2back.org X 1996 OH We provide care for today & hope for tomorrow to orphans & impoverished children as a dedicated voice 8 7 34 1200 0 0 3091693 3388026 0 0 -2140 343 28477 77172 3118030 3465541 1450521 1596089 0 0 1092504 1264501 0 0 132982 273220 309552 2816245 3170142 301785 295399 3845553 4124465 83810 67323 3761743 4057142 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 2785767 1596089 Back 2 Back Ministries worked with more than 40 community churches, 60 family/corporate groups, and approximately 1,150 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. 2785767 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 0 0 0 0 0 0 0 0 0 0 1 4 0 34 1 0 1 MX NI 0 0 0 0 0 0 0 0 X 8 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X The Organization 5137540300 PO Box 70 Mason OH 45040 Jeff Greer 2.50 X X 0 0 0 Mike Ellison 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 63620 0 25791 Roland Foreman 40.00 X 44950 0 457 108570 0 26248 0 0 0 0 0 3388026 2046 3388026 343 343 103385 37214 66171 66171 20133 9132 11001 11001 3465541 11001 0 66514 1596089 1596089 134818 101113 20223 13482 902121 737713 91031 73377 156734 136118 9047 11569 70828 56662 7791 6375 49051 49051 3175 3175 11471 11471 27514 11833 6258 9423 3750 3750 7237 7237 98632 78906 9863 9863 54515 43612 5997 4906 11006 11006 Miscellaneous expenses 20984 20984 Program Development 19933 9966 5980 3987 Campus Ministry 2284 2284 3170142 2785767 251393 132982 1231915 1485735 23871 19668 2887784 270768 2589767 2617016 2046 3845553 4124465 83810 67323 83810 67323 X 2894601 2597724 867142 1459418 3761743 4057142 3845553 4124465 295399 0 X X 0 1 1 X 0 X 2092416 2225430 2797109 3151299 3388026 13654280 2092416 2225430 2797109 3151299 3388026 13654280 168149 13486131 7970 16644 11528 2877 343 39362 85330 42181 103385 230896 13924538 0.96850 0.98490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 756023 756023 2037179 251136 1786043 17566 17403 163 77016 2229 74787 2617016 3465541 3170142 295399 0 295399 3526228 14341 46346 60687 3465541 0 3465541 3230829 14341 46346 60687 3170142 0 3170142 Description of Uncertain Tax Positions Under FIN 48: Part X: B2B has adopted the provisions of the Income Tax topic of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). These provisions 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 statement 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 statement of activities. As of December 31, 2010 and 2009, B2B had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XII, Line 2d - Other Adjustments: Special Fundraising Events Direct Expenses 37,214. Cost of Goods Sold from Sale of Inventory 9,132. Part XIII, Line 2d - Other Adjustments: Special Fundraising Events Direct Expenses 37,214. Cost of Goods Sold from Sale of Inventory 9,132. 1 North America 0 17 Grants to Recipients 1347908 Sub-Saharan Africa 0 4 Grants to Recipients 138013 South Asia - India Grants to Recipients 5775 21 0 21 1491696 0 1491696 North America Care & support of orphaned children 1347908 Wire Transfer Sub-Saharan Africa Care & support of orphaned children 138013 Wire Transfer South Asia - India Care & support of orphaned children 5775 Wire Transfer 2 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 103385 103385 17378 19836 103385 103385 17378 19836 37214 66171 Form 990, Part VI, Section A, line 2 The President's wife serves as a board member. 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 The conflict of interest policy is monitored by the board and the director. All HR staff hires and possible conflict of interest contracts are presented to the board for review. 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 requires approval of the Executive Director and/or Board. Salary survey and data gathered from similar ministries is monitored. 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 XI, Line 2c The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and the selection of the independent accountant.