Back2Back Ministries 
Summary
Back2Back Ministries is an international Christian non-profit organization that is dedicated to being a voice for orphans.
Contact information
Mailing address:
Back2Back Ministries
PO Box 70
Mason, OH 45040
Website: back2back.org
Phone: 513-754-0300
Email: info@back2back.org
Organization details
EIN: 311468516
CEO/President: Todd and Beth Guckenberger
Chairman: Jake Samad
Board size: 15
Founder:
Year founded: 1996
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2011
Purpose
We desire for every orphan and impoverished child to have the opportunity for success through "care for today and hope for tomorrow". Our goal is that each child would experience restoration to a life of purpose in which they can become fulfilled and mature Christian adults.
Mission statement
We exist to love and care for orphans and impoverished children, by meeting their physical, spiritual, educational, social and emotional needs that they might overcome their life circumstances and break free from the cycle of generational poverty.
Statement of faith
1. We believe the Scriptures, both Old and New Testaments, to be the inspired Word of God, without error in the original writings, the complete revelation of His will for the salvation of men and the divine and final authority for all Christian faith and life. 2. We believe in one God, Creator of all things, infinitely perfect and existing eternally in three Persons: Father, Son and Holy Spirit. 3. We believe Jesus Christ is the true God and true man, having been conceived of the Holy Spirit, and born of the Virgin Mary. He died on the cross a sacrifice for our sins according to the Scriptures. Further, He arose bodily from the dead, ascended into heaven, where at the right hand of the Majesty on High, He is now our High Priest and Advocate. 4. We believe the ministry of the Holy Spirit is to glorify the Lord Jesus Christ, and during this age to convict men, regenerate the believing sinner, indwell, guide, instruct and empower the believer for godly living and service. 5. We believe Satan is a created being, a fallen angel and enemy of God and man. Satan has been defeated through the death and resurrection of Jesus Christ, and one day will be thrown into the lake of fire. 6. We believe man was created in the image of God but fell into sin and is therefore lost and only through regeneration by the Holy Spirit can salvation and spiritual life be obtained. 7. We believe the shed blood of Jesus Christ and His resurrection provide the only ground for justification and salvation for all who believe, and only those who receive Jesus Christ are born of the Holy Spirit, and thus become children of God. 8. We believe water baptism and the Lord's Supper are ordinances to be observed by the Church during the present age. They are, however, not to be regarded as means of salvation. 9. We believe the true Church is composed of all such persons who through saving faith in Jesus Christ have been regenerated by the Holy Spirit and are united together in the body of Christ of which He is the head. 10. We believe only those who are members of the true Church shall be eligible for membership in the local church. 11. We believe in the Second Coming of Jesus Christ and that this "blessed hope" has a vital bearing on the personal life and service of the believer. 12. We believe in the bodily resurrection of the dead; of the believer to everlasting blessedness and joy with the Lord, of the unbeliever to judgment and everlasting conscious punishment.
Transparency grade
This ministry has not been assigned a transparency grade.
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Foreign Missions
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 262 of 664 | 31 of 88 |
| Fund acquisition rating | | 282 of 666 | 39 of 88 |
| Resource allocation rating | | 267 of 666 | 27 of 88 |
| Asset utilization rating | | 343 of 664 | 46 of 88 |
Financial ratios
| Funding ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 7% | 6% | 5% | 4% | 4% | 4% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 6% | 6% | 5% | 4% | 4% | 4% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 98% | 99% | 99% | 99% | 99% | 101% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 6% | 6% | 5% | 5% | 4% | 5% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 2% | 1% | 1% | 1% | 1% | -1% |
| Operating ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Program expense ratio Program expense ratio = Program services / Total expenses | 83% | 85% | 87% | 87% | 87% | 88% |
Spending ratio Spending ratio = Total expenses / Total revenue | 98% | 98% | 95% | 86% | 100% | 88% |
Program output ratio Program output ratio = Program services / Total revenue | 82% | 84% | 82% | 74% | 87% | 77% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 2% | 2% | 5% | 14% | 0% | 12% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 2% | 2% | 7% | 19% | 0% | 17% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 10% | 9% | 8% | 8% | 8% | 7% |
| Investing ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.37 | 1.35 | 1.21 | 1.14 | 1.38 | 1.17 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.37 | 1.51 | 1.54 | 1.69 | 2.07 | 1.99 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.18 | 2.04 | 1.87 | 1.93 | 2.86 | 2.33 |
| Liquidity ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Current ratio Current ratio = Total current assets / Total current liabilities | 14.58 | 38.55 | 28.82 | 68.04 | 39.06 | 36.32 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.03 | 0.03 | 0.01 | 0.03 | 0.03 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.10 | 5.72 | 6.20 | 6.12 | 4.09 | 5.01 |
| Solvency ratios | Sector median | 2018 | 2017 | 2016 | 2015 | 2014 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 8% | 2% | 2% | 1% | 1% | 1% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 64% | 73% | 81% | 87% | 71% | 84% |
Financials
| Balance sheet | |||||
| Assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Cash | $5,391,376 | $5,157,803 | $4,444,971 | $2,841,087 | $2,997,643 |
| Receivables, inventories, prepaids | $64,003 | $62,444 | $0 | $0 | $0 |
| Short-term investments | $85,405 | $101,821 | $0 | $100,863 | $73,766 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $5,540,784 | $5,322,068 | $4,444,971 | $2,941,950 | $3,071,409 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $2,538,193 | $2,609,087 | $2,788,314 | $2,850,352 | $2,528,109 |
| Other long-term assets | $285,177 | $285,177 | $285,177 | $285,177 | $513,349 |
| Total long-term assets | $2,823,370 | $2,894,264 | $3,073,491 | $3,135,529 | $3,041,458 |
| Total assets | $8,364,154 | $8,216,332 | $7,518,462 | $6,077,479 | $6,112,867 |
| Liabilities | 2018 | 2017 | 2016 | 2015 | 2014 |
| Payables and accrued expenses | $143,727 | $184,681 | $65,332 | $75,317 | $84,554 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $143,727 | $184,681 | $65,332 | $75,317 | $84,554 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $143,727 | $184,681 | $65,332 | $75,317 | $84,554 |
| Net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Unrestricted | $6,542,439 | $5,754,833 | $5,607,882 | $5,070,385 | $4,612,024 |
| Temporarily restricted | $1,677,988 | $2,276,818 | $1,845,248 | $931,777 | $1,416,289 |
| Permanently restricted | $0 | $0 | $0 | $0 | $0 |
| Net assets | $8,220,427 | $8,031,651 | $7,453,130 | $6,002,162 | $6,028,313 |
| Revenues and expenses | |||||
| Revenue | 2018 | 2017 | 2016 | 2015 | 2014 |
| Total contributions | $11,365,574 | $10,395,583 | $9,978,737 | $8,333,922 | $8,214,036 |
| Program service revenue | $134,039 | $116,503 | $113,817 | $53,888 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | ($2,711) | $0 | ($2,926) | ($449) | ($2,456) |
| Other revenue | $4,596 | $4,104 | ($49,347) | $1,704 | ($51,140) |
| Total other revenue | $135,924 | $120,607 | $61,544 | $55,143 | ($53,596) |
| Total revenue | $11,501,498 | $10,516,190 | $10,040,281 | $8,389,065 | $8,160,440 |
| Expenses | 2018 | 2017 | 2016 | 2015 | 2014 |
| Program services | $9,659,722 | $8,611,659 | $7,463,227 | $7,337,075 | $6,299,864 |
| Management and general | $996,987 | $838,135 | $719,639 | $712,803 | $531,044 |
| Fundraising | $659,256 | $490,405 | $408,292 | $365,338 | $330,245 |
| Total expenses | $11,315,965 | $9,940,199 | $8,591,158 | $8,415,216 | $7,161,153 |
| Change in net assets | 2018 | 2017 | 2016 | 2015 | 2014 |
| Surplus (deficit) | $185,533 | $575,991 | $1,449,123 | ($26,151) | $999,287 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $185,533 | $575,991 | $1,449,123 | ($26,151) | $999,287 |
Response from ministry
No response has been provided by this ministry.