Back to Basics Ministries

Nonprofit profile at a glance

EIN
161509888
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Buffalo, NY, US
Phone
7168541086
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,316,274
Expenses
$1,908,586
Assets
$1,048,608
Liabilities
$395,780

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JAMES E GILES (PRESIDENT)

Highest reported compensation

  • JAMES E GILES (PRESIDENT): $60,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To respond to the needs of the community by providing special services for at-risk individuals, families, and groups, addressing poverty, lack of support systems, trauma, addiction, mental illness, homelessness, and criminal activity.

What it reported doing in 2024

Buffalo peacemakers and snug violence prevention program - works with residents, businesses, and community based organizations to implement coordinated strategies to reduce and prevent shootings and killings in communities with high rates of violent crimes. Also provides proactive intervention into the cycle of violence in the lives of gang-involved or at-risk youth.

Operating model

Revenue model
Grant-funded. 74% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 81
  • Accountability: 69
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.6%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 14% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 80th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 71% of revenue deployed · 86.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $60K · 12 people listed
  • Consistency: 21 of 24 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.