Civic Intelligence

Breaking Ground Inc.

990 • Fiscal year 2022 • EIN 36-3860188

Jan 01, 2022 to Dec 31, 2022 • Filed on May 22, 2023

Organization ProfileWWW.BREAKINGGROUND.NET
3501 West FillmoreChicago, IL 60624

(773) 265-1370

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.66x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.73x

Higher debt load relative to revenue than 89% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

16th percentile

-20%

Higher net margin than 16% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

78th percentile

$72,115

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

26th percentile

-7.3%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

140%

Faster revenue growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$941,922

Down $74,106 (-7.3%) from 2021

Net Assets

Down

$318,961

Down $168,397 (-35%) from 2021

Liabilities

Up

$622,961

Up $94,291 (+18%) from 2021

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin16th percentile

Revenue

Up

$853,496

Up $497,341 (+140%) from 2021

Expenses

Up

$1,021,893

Up $683,064 (+202%) from 2021

Net Income

Down

-$168,397

Down $185,723 (-1072%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2017: $2,180,987Liabilities 2017: $1,400,957Net Assets 2017: $780,0302017Assets 2018: $1,387,841Liabilities 2018: $640,236Net Assets 2018: $747,6052018Assets 2019: $1,040,024Liabilities 2019: $494,599Net Assets 2019: $545,4252019Assets 2020: $1,165,208Liabilities 2020: $695,176Net Assets 2020: $470,0322020Assets 2021: $1,016,028Liabilities 2021: $528,670Net Assets 2021: $487,3582021Assets 2022: $941,922Liabilities 2022: $622,961Net Assets 2022: $318,9612022Assets 2023: $1,241,411Liabilities 2023: $852,662Net Assets 2023: $388,7492023Assets 2024: $573,048Liabilities 2024: $492,623Net Assets 2024: $80,4252024

Highlighted filing

2022

Assets$941,922
Liabilities$622,961
Net Assets$318,961
Open 2022 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2017: $1,202,780Expenses 2017: $1,118,626Net Income 2017: $84,1542017Revenue 2018: $1,040,224Expenses 2018: $1,072,649Net Income 2018: -$32,4252018Revenue 2019: $1,103,960Expenses 2019: $1,306,140Net Income 2019: -$202,1802019Revenue 2020: $622,316Expenses 2020: $697,709Net Income 2020: -$75,3932020Revenue 2021: $356,155Expenses 2021: $338,829Net Income 2021: $17,3262021Revenue 2022: $853,496Expenses 2022: $1,021,893Net Income 2022: -$168,3972022Revenue 2023: $3,815,807Expenses 2023: $3,746,019Net Income 2023: $69,7882023Revenue 2024: $85,306Expenses 2024: $394,800Net Income 2024: -$309,4942024

Highlighted filing

2022

Revenue$853,496
Expenses$1,021,893
Net Income-$168,397
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 22, 2023
Return Version
2022v5.0
Gross Receipts
$853,496
Mission and Program Overview

Mission

To establish, educate and empower families to gain economic and individual tools that lead to self-sufficiency and personal growth through construction of affordable single family homes and incubating social enterprises and start-up construction companies led by local residents

To establish, educate and empower families to gain economic and individual tools that lead to self-sufficiency and personal growth through construction of affordable single family homes and incubating social enterprises and start-up construction companies led by local residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$376,705$493,234▲ $116,529
Accounts Receivable$34,920$282,029▲ $247,109
Cash and Non-Interest-Bearing Accounts$565,286$122,427▼ $442,859
Prepaid Expenses and Deferred Charges$3,930$9,045▲ $5,115
Total Assets$1,016,028$941,922▼ $74,106
Other Assets Total$35,187$35,187→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$500,000$493,544▼ $6,456
Accounts Payable and Accrued Expenses$28,670$129,417▲ $100,747
Total Liabilities$528,670$622,961▲ $94,291
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$487,358$318,961▼ $168,397
Total Net Assets Fund Balance$487,358$318,961▼ $168,397
Total Liabilities and Net Assets / Fund Balance$1,016,028$941,922▼ $74,106

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,721$395,820$727,541
Other Land Buildings$157,283$23,097$180,380
Equipment$4,230$32,311$36,541
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeff DennisExecutive DirectorFT$72,115$72,115

Board Members and Trustees

NameTitle
Valarie Rand Valarie Rand ValariePresident
Betty SherrodDirector
Edwin J Perry SrDirector
Gerald ShermanDirector
Ed WristenTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$14,620
Program Service Revenue
$838,628
Investment Income
$248
Other Revenue
$0
All Other Contributions
$9,889
Change in Net Assets
$-168,397

Audited Revenue Reconciliation

Revenue per Audited Statements
$853,496
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$853,496
Total Revenue per Form 990
$853,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$807,129
Salaries, Compensation, and Employee Benefits$214,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,619$30,132-$110,751
Current Officers, Directors, Trustees, and Key Employees$64,904$7,211-$72,115
Depreciation Depletion$20,566$2,285-$22,851
Payroll Taxes$16,202$4,050-$20,252
All Other Expenses$13,116$1,368-$14,484
Other Expenses$12,627$1,403-$14,030
Insurance$11,313$1,257-$12,570
Other Employee Benefits$9,317$2,329-$11,646
Office Expenses-$7,208-$7,208
Interest$4,402--$4,402
Travel$2,284--$2,284
Total Functional Expenses$961,963$59,930$0$1,021,893

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,021,893
Total Expenses per Audited Statements$1,021,893
Total Expenses per Form 990$1,021,893
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is prepared by outside cpa firm and reviewed by controller, executive director and audit/finance committee of the board of directors.”

Form 990, Part VI, Section B, Line 12C

“Board members and senior staff will annually disclose and promptly updateany disclosures previously made to the director of operations on an annualconflict disclosure questionaire form.”

Form 990, Part VI, Section B, Line 15

“The executive director is a partial volunteer.compensation of key employees is established by the executive director inconsultation with the board of directors.”

Form 990, Part VI, Section C, Line 19

“The public is welcome to request copies of governing documents, tax returns, financials and conflict of interest statements.”

Filing and Contact Details

Filer

Filer Name
Breaking Ground Inc
EIN
36-3860188
Phone
7732651370
Address
3501 WEST FILLMORE, CHICAGO, IL 60624

Signing Officer

Name
Jeff Dennis
Title
Executive Directors
Phone
7732651370
Signed
2023-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Valarie Rand
Formed
1992
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
50

Preparer

Firm
Rcs Cpas Pllc
Address
4415 HARRISON ST STE 552, HILLSIDE, IL 60162-1911
Preparer
Rodney C Scott
Phone
7084829488
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Breaking ground, inc. Is a not-for-profit organization that is operating as exempt from income taxes under section 501(c)(3) of the internal revenue code. Breaking ground, inc. Has been classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170(b)(1)(a)(vi). There was no unrelated business income nor unrecognized tax benefits for the years ended december 31, 2022 . Each of the organization's prior three years remains subject to examination by the internal revenue service. The organization has evaluated its tax positions for all open tax years. Based on the evaluation of the organization 's tax positions, management believes all tax positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for the year ended december 31, 2022.”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015205
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0277305
IRS990ScheduleA/TotalSupportAmt0277305
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0331721
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0395820
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0727541
IRS990ScheduleD/EquipmentGrp/BookValueAmt04230
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032311
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036541
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01021893
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0157283
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023097
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0180380
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0853496
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BREAKING GROUND, INC. IS A NOT-FOR-PROFIT ORGANIZATION THAT IS OPERATING AS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. BREAKING GROUND, INC. HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THERE WAS NO UNRELATED BUSINESS INCOME NOR UNRECOGNIZED TAX BENEFITS FOR THE YEARS ENDED DECEMBER 31, 2022 . EACH OF THE ORGANIZATION'S PRIOR THREE YEARS REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. BASED ON THE EVALUATION OF THE ORGANIZATION 'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0493234
IRS990ScheduleD/TotalExpensesPerForm990Amt01021893
IRS990ScheduleD/TotalRevenuePerForm990Amt0853496
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0853496
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01021893
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY OUTSIDE CPA FIRM AND REVIEWED BY CONTROLLER, EXECUTIVE DIRECTOR AND AUDIT/FINANCE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS AND SENIOR STAFF WILL ANNUALLY DISCLOSE AND PROMPTLY UPDATEANY DISCLOSURES PREVIOUSLY MADE TO THE DIRECTOR OF OPERATIONS ON AN ANNUALCONFLICT DISCLOSURE QUESTIONAIRE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR IS A PARTIAL VOLUNTEER.COMPENSATION OF KEY EMPLOYEES IS ESTABLISHED BY THE EXECUTIVE DIRECTOR INCONSULTATION WITH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PUBLIC IS WELCOME TO REQUEST COPIES OF GOVERNING DOCUMENTS, TAX RETURNS, FINANCIALS AND CONFLICT OF INTEREST STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01016028
IRS990/TotalAssetsEOYAmt0941922
IRS990/TotalAssetsGrp/BOYAmt01016028
IRS990/TotalAssetsGrp/EOYAmt0941922
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt014620
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0961963
IRS990/TotalFunctionalExpensesGrp/TotalAmt01021893
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0528670
IRS990/TotalLiabilitiesEOYAmt0622961
IRS990/TotalLiabilitiesGrp/BOYAmt0528670
IRS990/TotalLiabilitiesGrp/EOYAmt0622961
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0487358
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0318961
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0961963
IRS990/TotalProgramServiceRevenueAmt0838628
IRS990/TotalReportableCompFromOrgAmt072115
IRS990/TotalRevenueGrp/ExclusionAmt0248
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0838628
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0853496
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01016028
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0941922
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02284
IRS990/TravelGrp/TotalAmt02284
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03501 WEST FILLMORE
IRS990/USAddress/CityNm0CHICAGO
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060624
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.BREAKINGGROUND.NET
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF DENNIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTORS
ReturnHeader/BusinessOfficerGrp/PhoneNum07732651370
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BREAKING GROUND INC
ReturnHeader/Filer/BusinessNameControlTxt0BREA
ReturnHeader/Filer/EIN0363860188
ReturnHeader/Filer/PhoneNum07732651370
ReturnHeader/Filer/USAddress/AddressLine1Txt03501 WEST FILLMORE
ReturnHeader/Filer/USAddress/CityNm0CHICAGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060624
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843844342
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RCS CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04415 HARRISON ST STE 552
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILLSIDE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0601621911
ReturnHeader/PreparerPersonGrp/PhoneNum07084829488
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RODNEY C SCOTT
ReturnHeader/ReturnTs02023-08-07T07:42:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DENNIS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$941,922
Liabilities
$622,961
Net assets
$318,961
Revenue
$853,496
Expenses
$1,021,893
Net income
-$168,397
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.49$0.08$0.09$0.39$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.85$0.39$3.82$3.75$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.62$0.32$0.85$1.02$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.02$0.53$0.49$0.36$0.34$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.70$0.47$0.62$0.70$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.04$0.49$0.55$1.10$1.31$0.20
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.64$0.75$1.04$1.07$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.18$1.40$0.78$1.20$1.12$0.08