Back to the Bible

Nonprofit profile at a glance

EIN
470405317
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Lincoln, NE, USA
Phone
4024647200
Rating
73
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Religion Related N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,717,206
Expenses
$4,679,830
Assets
$5,324,907
Liabilities
$2,330,149

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

Leadership & pay

13 people listed

Executive titles in this filing

  • ARNOLD COLE (CORPORATE CEO/INTERIM PRES. OF CBE)
  • YULIA CASE (PRESIDENT FOR BIBLE ENGAGEMENT, ASSIST. SEC)

Highest reported compensation

  • ARNOLD COLE (CORPORATE CEO/INTERIM PRES. OF CBE): $257,710 total reported compensation
  • BRYON SWANSON (CHIEF DEV. OFFICER, SECRETARY (PART TIME)): $200,147 total reported compensation
  • SEAN GEWECKE (CORPORATE TREASURER/CFO): $189,017 total reported compensation

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

Overview

Mission

We provide personalized resources that help you move closer to jesus, experience a transformed life, and become a biblically engaged disciple-maker.see schedule o

What it reported doing in 2024

Back to the bible (bttb) is dedicated to fostering life transformation through biblically engaged discipleship. We create digital content and platforms that allow individuals to access scripture tailored to their spiritual needs and growth areas. Bttb's focus is to help people develop daily habits of engaging with jesus through reading, reflecting, responding, and sharing god's word.bttb's general population study found that cultural and spiritual trends show a decline in bible knowledge, active sharing of faith, and discipleship. Research indicates that engaging with the bible four or more days a week leads to spiritual transformation.bttb aims to equip believers not only to grow in their faith but also to mentor others by encouraging the "revealing or sharing of god's work. We recognize that many christians struggle with sharing faith and discipling others. In fy2025 bttb focused on understanding and overcoming these barriers. Overall, bttb seeks to help individuals deepen their relationship with jesus, walk more fully in their faith, and impact others through mentoring and disciple-making.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 73
  • Accountability: 92
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 75%; rating input score 75
  • Fundraising efficiency: $5.32 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 95.5%; rating input score 96; 30th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 85.7%; rating input score 86; 17th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -25.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 27.4%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 75% of spending went to programs
  • Governance: 6 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $3.5M in reported program spending
  • Leadership: top reported pay $258K · 13 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $393K reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.