Form 990 for tax year 2023

Filed by BACK 2 BACK MINISTRIES INC.

Totals

Total revenue: $14,272,603
Total expenses: $15,160,434
Contributions and grants received: $13,980,922
Grants paid: $5,777,683
Program service revenue: $189,978
Investment income: $159,678
Other revenue: -$57,975
Total assets, end of year: $18,330,980
Total liabilities, end of year: $1,163,929
Net assets or fund balances, end of year: $17,167,051
Program services expenses (Part IX): $12,695,555
Management and general expenses: $1,434,143
Fundraising expenses: $1,030,736
Program service expenses (Part III): $12,695,555

Program services were 83.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1f · All other contributions, gifts and grants

$13,980,922
1g · Noncash contributions included above

$416,264
2a · Program service revenue: Training Income

total $189,978 · related or exempt $189,978
3 · Investment income

total $160,861 · excluded $160,861
5 · Royalties

total $4,233 · excluded $4,233
6a · Gross rents

real property $468,267
6b · Less rental expenses

real property $530,475
6c · Rental income or loss

real property -$62,208
6d · Net rental income or loss

total -$62,208 · unrelated business -$62,208
7a · Gross sales of assets other than inventory

securities $1,250,000 · other assets $2,643
7b · Less cost or other basis and sales expenses

securities $1,251,063 · other assets $2,763
7c · Gain or loss

securities -$1,063 · other assets -$120
7d · Net gain or loss

total -$1,183 · excluded -$1,183

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $213,035 · program services $213,035
3 · Grants to foreign organizations and individuals

total $5,564,648 · program services $5,564,648
5 · Compensation of officers, directors and key employees

total $926,625 · program services $696,693 · management and general $62,745 · fundraising $167,187
7 · Other salaries and wages

total $4,494,976 · program services $3,431,357 · management and general $633,023 · fundraising $430,596
8 · Pension plan contributions

total $83,135 · program services $63,575 · management and general $12,495 · fundraising $7,065
9 · Other employee benefits

total $467,341 · program services $347,153 · management and general $68,107 · fundraising $52,081
10 · Payroll taxes

total $363,791 · program services $276,481 · management and general $47,293 · fundraising $40,017
11c · Fees: accounting

total $19,225 · management and general $19,225
11f · Fees: investment management

total $36,118 · management and general $36,118
11g · Fees: other

total $195,147 · management and general $195,147
12 · Advertising and promotion

total $217,862 · program services $174,290 · management and general $21,786 · fundraising $21,786
13 · Office expenses

total $236,262 · program services $47,252 · management and general $94,505 · fundraising $94,505
14 · Information technology

total $216,329 · program services $43,273 · management and general $86,510 · fundraising $86,546
17 · Travel

total $360,136 · program services $252,095 · management and general $72,027 · fundraising $36,014
19 · Conferences, conventions and meetings

total $27,884 · program services $27,884
22 · Depreciation, depletion and amortization

total $64,588 · program services $63,942 · management and general $646
23 · Insurance

total $57,808 · management and general $57,808
24a · Other expenses: Campus Ministries

total $795,144 · program services $795,144
24b · Other expenses: Direct Int'l program ex

total $698,733 · program services $698,733
24c · Other expenses: Fundraising

total $94,939 · fundraising $94,939
24d · Other expenses: Shared Services

total $13,498 · management and general $13,498
24e · All other expenses

total $13,210 · management and general $13,210

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $6,442,082 · end of year $3,154,671
4 · Accounts receivable

beginning of year $9,653 · end of year $9,591
10a · Land, buildings and equipment: cost or other basis

$6,028,431
10b · Land, buildings and equipment: accumulated depreciation

$1,376,472
10c · Land, buildings and equipment, net

beginning of year $4,332,854 · end of year $4,651,959
11 · Investments: publicly traded securities

beginning of year $7,186,310 · end of year $10,438,344
15 · Other assets

beginning of year $75,000 · end of year $76,415
17 · Accounts payable and accrued expenses

beginning of year $334,693 · end of year $394,164
23 · Secured mortgages and notes payable

beginning of year $810,111 · end of year $769,765
27 · Net assets without donor restrictions

beginning of year $12,468,003 · end of year $13,593,439
28 · Net assets with donor restrictions

beginning of year $4,433,092 · end of year $3,573,612

Mission and programs · 2023

Mission

The primary purpose of Back2Back is to act as an international Christian non-profit organization that is dedicated to being a voice for orphaned and vulnerable children. We exist to love and care for orphaned and vulnerable children by meeting their holistic needs so they may overcome their life circumstances and experience complete restoration through a relationship with Jesus Christ. We also exist to share our expertise by training, advising, and assisting other organizations and individuals.

Back2Back Ministries worked with 1,118 volunteers serving over 1,000 children living in children's homes, and impoverished villages in the countries we serve. By meeting their spiritual, physical, educational, emotional and social needs they are able to overcome their circumstances and break free from the cycle of generational poverty.

Expenses $11,193,885 · Grants $5,777,683
Back2Back Cincinnati worked with 94 Volunteers Church, Family and Corporate Groups offering trauma informed/holistic communities of belonging to 50 families and 80 children. Each gathering functions as a self sustainable program centered on age appropriate activities that deepen spiritual, physical educational, social and emotional capabilities.

Expenses $785,359
Trauma Free World, an LLC that operates under Back2Back, is dedicated to providing trauma training to adults and organizations around the world. In 2023, Trauma Free World provided training to 7,159 individuals throughout North America, South America, Europe, Africa and Asia. This training was delivered in-person, on-demand, via live stream, or some combination of these methods by the Trauma Free World staff and is 351 affiliate trainers around the world

Expenses $716,311 · Revenue $189,978

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Shawn Weller

Trustee

Total calculated

$0

Hours/week

2.5
Debbie Greer

Trustee - Vice Chair

Total calculated

$0

Hours/week

2.5
Martha Linder

Trustee

Total calculated

$0

Hours/week

2.5
Tom Woelk

Trustee

Total calculated

$0

Hours/week

2.5
Will Housh

Trustee

Total calculated

$0

Hours/week

2.5 + 2.5 related
Ann Satterfield

Trustee

Total calculated

$0

Hours/week

2.5
Jake Samad

President

Total calculated

$0

Hours/week

2.5
Jeff Greer

Trustee

Total calculated

$0

Hours/week

2.5
Dan Larson

Trustee

Total calculated

$0

Hours/week

2.5
Scott McQuinn

Treasurer

Total calculated

$0

Hours/week

2.5
Dr Tim Linker

Trustee

Total calculated

$0

Hours/week

2.5
Brian Furnish

Trustee

Total calculated

$0

Hours/week

2.5 + 2.5 related
Todd Guckenberger

Executive Director

Total calculated

$219,279

From this org

$144,069

From related orgs

$0

Other

$75,210

Hours/week

60 + 1 related

Schedule J breakdown matched by us

Base

$144,069

Bonus

$0

Other

$0

Deferred

$4,804

Nontaxable benefits

$70,406

Filer's total

$219,279
Beth Guckenberger

Co - Executive Director

Total calculated

$129,913

From this org

$124,850

From related orgs

$0

Other

$5,063

Hours/week

40
Julie Cooper

SVP Training & Curriculum

Total calculated

$103,686

From this org

$102,255

From related orgs

$0

Other

$1,431

Hours/week

45
Jeffrey Coppins

Development

Total calculated

$117,521

From this org

$113,236

From related orgs

$0

Other

$4,285

Hours/week

45
John Uchereck

Field Staff

Total calculated

$128,500

From this org

$112,324

From related orgs

$0

Other

$16,176

Hours/week

45
Ann Smith

Affiliate Training Program Manager

Total calculated

$115,112

From this org

$110,632

From related orgs

$0

Other

$4,480

Hours/week

45
Jason Munafo

US Site Director

Total calculated

$112,615

From this org

$106,750

From related orgs

$0

Other

$5,865

Hours/week

45

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

1a · Housing allowance or residence for personal use
1b · Written policy on the line-1a expenses
3 · Compensation committee
3 · Compensation survey or study
3 · Approval by the board or compensation committee

Answered no

2 · Substantiation required before reimbursing expenses
4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a: The organization provides a clergy housing allowance. This payment is considered part of salary and is paid as clergy housing with board approval to Todd Guckenberger.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Trauma Free World

$213,035

Start-up costs and support

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Trauma Free World

501(c)(3) · Mission Work · OH

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Corporate Way Properties LLC

Commercial Real Estate · OH · income $646,044 · assets $2,178,164

Directly controlled by Back2Back Ministries Inc
Back2Back Learn LLC

Family and Child Development · OH · income $309,395 · assets $331,768

Directly controlled by Back2Back Ministries Inc
Back2Back Cincinnati LLC

Holistic/trauma-informed care · OH · income $0 · assets $0

Directly controlled by Back2Back Ministries Inc

Provenance

Return type: form_990
Tax year: 2023
Filed: 30 September 2024
IRS schema version: 2023v5.1
Source object: 202442749349301314

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.