Civic Intelligence

Breaking the Chains 23

990 • Fiscal year 2021 • EIN 46-5584476

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 04, 2022

PO Box 9751Fresno, CA 93794

(559) 321-4312

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

48th percentile

11%

Higher net margin than 48% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

74th percentile

$64,112

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

73rd percentile

28%

Faster asset growth than 73% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

75%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$441,287

Up $97,587 (+28%) from 2020

Net Assets

Up

$441,001

Up $97,587 (+28%) from 2020

Liabilities

Flat

$286

Flat from 2020

Revenue

Up

$884,917

Up $377,859 (+75%) from 2020

Expenses

Up

$787,330

Up $330,307 (+72%) from 2020

Net Income

Up

$97,587

Up $47,552 (+95%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $1,791Liabilities 2014: $0Net Assets 2014: $1,7912014Assets 2015: $51,089Liabilities 2015: $0Net Assets 2015: $51,0892015Assets 2016: $82,344Liabilities 2016: $0Net Assets 2016: $82,3442016Assets 2017: $116,908Net Assets 2017: $116,9082017Assets 2018: $135,593Liabilities 2018: $0Net Assets 2018: $135,5932018Assets 2019: $293,379Liabilities 2019: $0Net Assets 2019: $293,3792019Assets 2020: $343,700Liabilities 2020: $286Net Assets 2020: $343,4142020Assets 2021: $441,287Liabilities 2021: $286Net Assets 2021: $441,0012021Assets 2022: $337,000Liabilities 2022: $15,441Net Assets 2022: $321,5592022Assets 2023: $229,764Liabilities 2023: $59,403Net Assets 2023: $170,3612023Assets 2024: $346,070Liabilities 2024: $80,950Net Assets 2024: $265,1202024

Highlighted filing

2021

Assets$441,287
Liabilities$286
Net Assets$441,001

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $4,649Expenses 2014: $2,858Net Income 2014: $1,7912014Revenue 2015: $72,487Expenses 2015: $23,189Net Income 2015: $49,2982015Revenue 2016: $105,761Expenses 2016: $74,506Net Income 2016: $31,2552016Revenue 2017: $174,017Expenses 2017: $139,453Net Income 2017: $34,5642017Revenue 2018: $245,651Expenses 2018: $226,966Net Income 2018: $18,6852018Revenue 2019: $508,819Expenses 2019: $351,033Net Income 2019: $157,7862019Revenue 2020: $507,058Expenses 2020: $457,023Net Income 2020: $50,0352020Revenue 2021: $884,917Expenses 2021: $787,330Net Income 2021: $97,5872021Revenue 2022: $911,059Expenses 2022: $1,030,501Net Income 2022: -$119,4422022Revenue 2023: $1,056,530Expenses 2023: $1,207,728Net Income 2023: -$151,1982023Revenue 2024: $1,086,790Expenses 2024: $992,031Net Income 2024: $94,7592024

Highlighted filing

2021

Revenue$884,917
Expenses$787,330
Net Income$97,587
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 4, 2022
Return Version
2021v4.0
Gross Receipts
$903,195
Mission and Program Overview

Mission

The organization's mission is to provide hope, healing, and restoration to survivors of human trafficking.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$199,857$298,414▲ $98,557
Land, Buildings, and Equipment, Net$117,678$116,708▼ $970
Accounts Receivable$26,165$26,165→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$343,700$441,287▲ $97,587
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$286$286→ $0
Total Liabilities$286$286→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$343,414$441,001▲ $97,587
Total Net Assets Fund Balance$343,414$441,001▲ $97,587
Total Liabilities and Net Assets / Fund Balance$343,700$441,287▲ $97,587

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$91,278$16,582$107,860
Equipment$15,434$6,483$21,917
Other Land Buildings$9,996$9,685$19,681
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tiffany ApodacaCOOPT$64,112$64,112
Debrah RushCEOFT$63,786$63,786

Board Members and Trustees

NameTitle
Don EskesPresident
Miiko AndersonVice President
Darius AssemiBoard Member
Nick YonivoBoard Member
Paco BalderamaBoard Member
Soyla GriffinBoard Member
Sandra CarnahanSecretary
Richard HerrintonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$731,023
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$153,894
All Other Contributions
$210,491
Change in Net Assets
$97,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$458,140
Other Expenses$329,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$297,942--$297,942
Current Officers, Directors, Trustees, and Key Employees$95,924$31,973-$127,897
Occupancy$49,521--$49,521
Office Expenses$17,018$21,791-$38,809
Fees for Services Other-$33,225-$33,225
Payroll Taxes$30,062$2,239-$32,301
Travel$13,476$4,855-$18,331
Depreciation Depletion-$10,202-$10,202
Insurance-$9,407-$9,407
Advertising$2,706--$2,706
Other Expenses$940$3,907-$940
Total Functional Expenses$646,500$140,830$0$787,330
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$172,172
Fundraising Direct Expenses$18,278
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Promise Banquet$172,172$172,172$10,017$162,155
Total Events$172,172$172,172$18,128$154,044
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

The form 990 is prepared by an independent accountant and submitted to the board of directors at a regularly scheduled meeting for their review and approval. Upon approval by the board, the form 990 is signed by an officer and electronically filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest policy is reviewed and discussed annually with the board members during a regularly scheduled meeting. Each board member signs the conflict of interest form acknowledging agreement with the policy and disclosing any potential conflicts of interest. These matters are evaluated by the board and addressed in accordance with the policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation for the ceo and coo are reviewed annually and compensation is established and approved by the board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Management evaluates compensation for other officers and key employees and it is approved annually by the board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The breaking the chains form 990 is made available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Breaking the Chains
EIN
46-5584476
Phone
5593214312
Address
PO BOX 9751, FRESNO, CA 93794

Signing Officer

Name
Tiffany Apodaca
Title
COO
Signed
2022-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
8
Employees
25
Volunteers
15

Preparer

Firm
Baerg & Associates Llp
Address
795 Pollasky Avenue, Clovis, CA 93612
Preparer
John L Baerg CPA Cgma
Phone
5594723500
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IRS990/OtherExpensesGrp/Desc1PAYROLL SERVICE FEES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3TRAINING AND EDUCATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023231
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13907
IRS990/OtherExpensesGrp/ProgramServicesAmt0135005
IRS990/OtherExpensesGrp/ProgramServicesAmt13906
IRS990/OtherExpensesGrp/ProgramServicesAmt2940
IRS990/OtherExpensesGrp/TotalAmt0135005
IRS990/OtherExpensesGrp/TotalAmt123231
IRS990/OtherExpensesGrp/TotalAmt27813
IRS990/OtherExpensesGrp/TotalAmt3940
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0297942
IRS990/OtherSalariesAndWagesGrp/TotalAmt0297942
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02239
IRS990/PayrollTaxesGrp/ProgramServicesAmt030062
IRS990/PayrollTaxesGrp/TotalAmt032301
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0438952
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0132790
IRS990/PYOtherRevenueAmt068106
IRS990/PYRevenuesLessExpensesAmt050035
IRS990/PYSalariesCompEmpBnftPaidAmt0324233
IRS990/PYTotalExpensesAmt0457023
IRS990/PYTotalRevenueAmt0507058
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt097587
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0884917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0507058
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0508819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0245651
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0174017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02320462
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85760
IRS990ScheduleA/PublicSupportPY170Pct00.89290
IRS990ScheduleA/PublicSupportTotal170Amt01990107
IRS990ScheduleA/SubstantialContributorsTotAmt0330355
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0884917
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0507058
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0508819
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0245651
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0174017
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02320462
IRS990ScheduleA/TotalSupportAmt02320462
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt015434
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06483
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021917
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt091278
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt016582
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0107860
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09996
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09685
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019681
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0116708
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018128
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL PROMISE BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08111
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08111
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0172172
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0172172
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0172172
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0172172
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0154044
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010017
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010017
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND SUBMITTED TO THE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED MEETING FOR THEIR REVIEW AND APPROVAL. UPON APPROVAL BY THE BOARD, THE FORM 990 IS SIGNED BY AN OFFICER AND ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED AND DISCUSSED ANNUALLY WITH THE BOARD MEMBERS DURING A REGULARLY SCHEDULED MEETING. EACH BOARD MEMBER SIGNS THE CONFLICT OF INTEREST FORM ACKNOWLEDGING AGREEMENT WITH THE POLICY AND DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. THESE MATTERS ARE EVALUATED BY THE BOARD AND ADDRESSED IN ACCORDANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION FOR THE CEO AND COO ARE REVIEWED ANNUALLY AND COMPENSATION IS ESTABLISHED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT EVALUATES COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES AND IT IS APPROVED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BREAKING THE CHAINS FORM 990 IS MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0343700
IRS990/TotalAssetsEOYAmt0441287
IRS990/TotalAssetsGrp/BOYAmt0343700
IRS990/TotalAssetsGrp/EOYAmt0441287
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0731023
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140830
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0646500
IRS990/TotalFunctionalExpensesGrp/TotalAmt0787330
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0286
IRS990/TotalLiabilitiesEOYAmt0286
IRS990/TotalLiabilitiesGrp/BOYAmt0286
IRS990/TotalLiabilitiesGrp/EOYAmt0286
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0343414
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0441001
IRS990/TotalProgramServiceExpensesAmt0646500

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