Back to the Bible FY2021 filing

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Lead believers into spiritual maturity & active service for Christ in the church and the world.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$1.1M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $215K a year · 5% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.1M
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $3.5M in investments, Pt X · Ln 11–13
Fine: 0.5 months of spending in cash, plus $3.5M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $3K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4.6M
75% of total assets
Worth a look: liabilities are 75% of assets; over 65%.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
-34% vs prior year
Spent
$5.0M
To programs
75%
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$3.2M
FY2021▼ -34%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.9M
FY2021$3.2M
FY2022$4.0M
FY2023$4.1M
FY2024$5.4M
FY2025$3.7M
Expenses
$5.0M
FY2021▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.2M
FY2021$5.0M
FY2022$3.8M
FY2023$4.0M
FY2024$3.9M
FY2025$4.7M
Net assets
$1.5M
FY2021▼ -34%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.3M
FY2021$1.5M
FY2022$1.6M
FY2023$2.2M
FY2024$3.9M
FY2025$3.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1943.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $3.8M Management & general 14% · $723K Fundraising 11% · $533K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $1.1M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Corporate Chief Executive Officer/Board Member/Int
$206,543Pt VII · Sec A
Corporate Treasurer/CFO
$144,229Pt VII · Sec A
President of Content, Assistant Secretary
$127,620Pt VII · Sec A
Director of Donor Development
$119,787Pt VII · Sec A
Chief Development Officer, Secretary
$115,140Pt VII · Sec A
Chief Tech Officer / Assistant Secretary
$112,370Pt VII · Sec A
Media Production Engineer
$109,675Pt VII · Sec A
Corporate Secretary (part Year)
$96,951Pt VII · Sec A

Arnold Cole’s $215K as Corporate CEO/Interim Pres. of Cbe is at the 92nd percentile of top reported officer pay among 1636 $1–10M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Arnold Cole$214,734—————
Arnold R Cole—$161,034$144,192$128,096$206,543$214,484
Yulia Case$170,935$147,509$137,920$117,942——
Bryon Swanson$158,733$138,041$129,196$129,079$115,140—
Sean Gewecke$154,708$131,371$123,257$127,267$144,229$134,288
Nicole Mierau————$96,951$138,421
Jack Burke$129,778$115,706$113,384$108,935$119,787$115,916
Nat Crawford—$113,511$89,607$105,805$127,620—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Back to the Bible executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps people grow spiritually and serve Christ actively in church and the world.

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3 programs · $3.8M · in their own filed words · FY2020
01

Mobile Technology OutreachgoTandem is a mobile, daily discipleship experience that provides personalized biblical content directly through Android or iOS mobile applications or email. Over the past five years, goTandem has impacted the lives of more than 450,000 users.

$3.2Mprogram expense
02

Bible Teaching Through MediaBack to the Bible's 25-minute radio program was ended during the fiscal year in favor of shorter segments geared toward the listening and viewing habits prevalent today. The focus of delivery has also shifted from terrestrial radio to the on-demand availability of digital devices.

$418Kprogram expense
03

International MinistriesBack to the Bible International communicates the Word of God in ways that are clear, culturally appropriate, and readily understood. Working in 15 languages, listeners and viewers have the opportunity to receive Bible teaching, discipleship, and Gospel outreach.

$189Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$3K
Grants paid · 1 grant · $29K · 2020–2020

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$3.0M
Other incomeLn 4–11$158K
Investment incomeLn 3$4
Money outPt IX
$5.0M
Ln 25
Programscol B$3.8M
Managementcol C$723K
Fundraisingcol D$533K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$225K
Total assetsLn 16$6.2M
LiabilitiesLn 26$4.6M
PeoplePt VI, VII
12
listed · VII A
PaidVII A9
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.0M
Government grantsLn 1e$376K
Investment incomeLn 3$4
Other incomeLn 4–11$158K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$18K
SavingsLn 2$207K
Cash and savings togetherLn 1–2$225K
InvestmentsLn 11–13$3.5M
Land, buildings, equipmentLn 10c$2.1M
Total assetsLn 16$6.2M
LiabilitiesLn 26$4.6M
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 522
VolunteersI 612
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$58K
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$1.5M$1.2M$1.3M$1.5M$1.5M
SpentLn 1d–1f$48K$67K$280K$35K$80K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$422K$225K
InvestmentsLn 11–13$2.6M$3.5M
Land, buildings, equipmentLn 10c$3.1M$2.1M
Total assetsLn 16$7.2M$6.2M
LiabilitiesLn 26$4.9M$4.6M
Net assetsLn 32$2.3M$1.5M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$31K$31K
Grants and assistance to foreign recipientsLn 3$59K$59K
Pay of current officers, directors and key staffLn 5$908K$558K$192K$157K
Pay of disqualified personsLn 6$4K$4K
Other salaries and wagesLn 7$949K$723K$117K$109K
Other employee benefitsLn 9$209K$151K$31K$26K
Payroll taxesLn 10$122K$86K$20K$16K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$69K$69K
Advertising and promotionLn 12$55K$55K$192
Office expensesLn 13$131K$63K$28K$40K
Information technologyLn 14$183K$160K$10K$14K
OccupancyLn 16$83K$58K$14K$11K
TravelLn 17$47K$28K$4K$15K
Conferences, conventions and meetingsLn 19$7K$6K$579$504
InterestLn 20$122K$85K$20K$17K
Depreciation, depletion and amortizationLn 22$1.0M$1.0M
InsuranceLn 23$39K$27K$6K$5K
Other expenses (24a–d)Ln 24$713K$621K$23K$69K
All other expensesLn 24e$259K$28K$178K$53K
Total functional expensesLn 25$5.0M$3.8M$723K$533K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Apr 20, 2026 $3.7M$4.7M−$963K$3.0M 990 PDF
FY2024Filed with the IRS Feb 4, 2025 $5.4M$3.9M$1.4M$3.9M 990 PDF
FY2023Filed with the IRS Feb 20, 2024 $4.1M$4.0M$198K$2.2M 990 PDF
FY2022Filed with the IRS Mar 7, 2023 $4.0M$3.8M$183K$1.6M 990 PDF
FY2021 ViewingFiled with the IRS Nov 23, 2021 $3.2M$5.0M−$1.8M$1.5M 990 PDF
FY2020Filed with the IRS May 11, 2021 $4.9M$5.2M−$329K$2.3M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $3,196,147 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,799,666$3,038,110
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $18,611$4
I-11 Other revenuePrior year $48,532$158,033
I-12 Total revenuePrior year $4,866,809$3,196,147
I-13 Grants and similar amounts paidPrior year $62,095$89,330
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,362,455$2,191,966
I-16a Professional fundraising feesPrior year $68,870$0
I-17 Other expensesPrior year $2,702,720$2,738,980
I-18 Total expensesPrior year $5,196,140$5,020,276
I-19 Revenue less expensesPrior year −$329,331−$1,824,129
Part VI · Governance 3 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,196,147 across 7 lines filed
Lines not itemized here account for $71,262 of total revenue; see the IRS return.
VIII-1d Related organizations$157,668
VIII-1e Government grants$376,065
VIII-1f All other contributions, gifts and grants$2,504,377
VIII-1h Total contributions, gifts and grants$3,038,110
VIII-3 Investment incomeExcluded from tax $4$4
VIII-5 RoyaltiesExcluded from tax $86,771$86,771
VIII-12 Total revenueRelated to mission $7,268 · Unrelated business $0 · Excluded from tax $150,769$3,196,147
Part IX · Statement of functional expenses $5,020,276 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $30,557$30,557
IX-3 Grants and assistance to foreign recipientsPrograms $58,773$58,773
IX-5 Pay of current officers, directors and key staffPrograms $558,438 · Management $192,345 · Fundraising $157,057$907,840
IX-6 Pay of disqualified personsManagement $4,108$4,108
IX-7 Other salaries and wagesPrograms $722,870 · Management $116,738 · Fundraising $109,323$948,931
IX-9 Other employee benefitsPrograms $151,454 · Management $31,243 · Fundraising $25,936$208,633
IX-10 Payroll taxesPrograms $85,846 · Management $20,151 · Fundraising $16,457$122,454
IX-11b Legal feesManagement $5,531$5,531
IX-11c Accounting feesManagement $69,154$69,154
IX-12 Advertising and promotionPrograms $55,196 · Fundraising $192$55,388
IX-13 Office expensesPrograms $62,549 · Management $28,496 · Fundraising $40,261$131,306
IX-14 Information technologyPrograms $159,930 · Management $9,645 · Fundraising $13,639$183,214
IX-16 OccupancyPrograms $57,783 · Management $13,581 · Fundraising $11,195$82,559
IX-17 TravelPrograms $27,742 · Management $4,368 · Fundraising $15,162$47,272
IX-19 Conferences, conventions and meetingsPrograms $5,818 · Management $579 · Fundraising $504$6,901
IX-20 InterestPrograms $85,224 · Management $20,031 · Fundraising $16,512$121,767
IX-22 Depreciation, depletion and amortizationPrograms $1,025,414$1,025,414
IX-23 InsurancePrograms $27,022 · Management $6,351 · Fundraising $5,235$38,608
IX-24 Other expenses (24a–d)Programs $621,024 · Management $22,706 · Fundraising $68,791$712,521
IX-24e All other expensesPrograms $27,977 · Management $178,435 · Fundraising $52,933$259,345
IX-25 Total functional expensesPrograms $3,763,617 · Management $723,462 · Fundraising $533,197$5,020,276
Part X · Balance sheet $6,158,529 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $25,383$17,712
X-2 Savings and temporary cash investmentsStart of year $396,348$207,103
X-3 Pledges and grants receivableStart of year $735,053$249,559
X-4 Accounts receivableStart of year $205,126$11,901
X-8 Inventories for sale or useStart of year $97,498$42,267
X-9 Prepaid expenses and deferred chargesStart of year $15,272$17,507
X-10c Land, buildings and equipment, netStart of year $3,099,505$2,091,351
X-11 Publicly traded securitiesStart of year $677$680
X-12 Other securitiesStart of year $2,595,350$3,520,449
X-16 Total assetsStart of year $7,170,212$6,158,529
X-17 Accounts payable and accrued expensesStart of year $573,945$660,091
X-19 Deferred revenueStart of year $132,673$79,564
X-24 Unsecured notes and loans payableStart of year $1,343,006$1,237,639
X-25 Other liabilitiesStart of year $2,803,405$2,663,459
X-26 Total liabilitiesStart of year $4,853,029$4,640,753
X-27 Net assets without donor restrictionsStart of year −$52,363−$1,352,785
X-28 Net assets with donor restrictionsStart of year $2,369,546$2,870,561
X-32 Total net assets or fund balancesStart of year $2,317,183$1,517,776
X-33 Total liabilities and net assetsStart of year $7,170,212$6,158,529
Part XI · Reconciliation of net assets $1,517,776 net assets at year end
XI-1 Total revenue$3,196,147
XI-2 Total expenses$5,020,276
XI-3 Revenue less expenses−$1,824,129
XI-4 Net assets at start of year$2,317,183
XI-8 Prior period adjustments$585,530
XI-9 Other changes in net assets$439,192
XI-10 Net assets at end of year$1,517,776

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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