Back2Back Ministries

Legal name: Back 2 Back Ministries Inc

Nonprofit profile at a glance

EIN
311468516
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-T 2025
Location
Mason, OH, USA
Phone
5137540300
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$15,103,565
Expenses
$15,760,634
Assets
$16,693,338
Liabilities
$924,750

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • JAKE SAMAD (PRESIDENT)
  • TODD GUCKENBERGER (EXECUTIVE DIRECTOR)
  • BETH GUCKENBERGER (CO - EXECUTIVE DIRECTOR)
  • JULIE COOPER (PRESIDENT TFW - EXIT 11/25)

Highest reported compensation

  • TODD GUCKENBERGER (EXECUTIVE DIRECTOR): $231,551 total reported compensation
  • BETH GUCKENBERGER (CO - EXECUTIVE DIRECTOR): $179,279 total reported compensation
  • JEREMY LANTZ (US OPS DIRECTOR): $158,059 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Back2Back exists to provide comprehensive care to vulnerable children and families across the world. US Corporate interns are expected to provide their own housing and transportation in Cincinnati. What type of internship would you prefer?(Required) Applications for paid internships must be submitted by January 31st. Volunteer interns will be asked to contribute $75* to cover costs of onboarding and intern activities. (*This amount is subject to change.). Applications for paid internships must be submitted by January 31st. (*This amount is subject to change.) Paid Internship (you must raise support for your salary) Volunteer Internship (no fundraising required) This field is hidden when viewing the form.

What it reported doing in 2025

Back2back cincinnati worked with 5 volunteers church, family and corporate groups offering trauma informed/holistic communities of belonging to 40 families and 70 children. Each gathering functions as a self sustainable program centered on age appropriate activities that deepen spiritual, physical educational, social and emotional capabilities.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 72
  • Accountability: 90
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89%; rating input score 89
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $18.19 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 89.5%; rating input score 89; 28th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.4%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 68th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site
  • Where the money goes: 89% of revenue deployed · 85.1% of spending went to programs
  • Governance: 11 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $13.4M in reported program spending
  • Leadership: top reported pay $232K · 19 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.