Civic Intelligence

Breaking Chains Academy of Development Inc.

990 • Fiscal year 2023 • EIN 81-1454072

Jan 01, 2023 to Dec 31, 2023 • Filed on May 13, 2024

Organization Profilebreakingchainsacademy.com
1703 3rd St NorthNampa, ID 83687

(208) 250-7959

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$68,632

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

79th percentile

31%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

59%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$358,607

Up $85,497 (+31%) from 2022

Net Assets

Up

$351,699

Up $82,905 (+31%) from 2022

Liabilities

Up

$6,908

Up $2,592 (+60%) from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin76th percentile

Revenue

Up

$366,150

Up $136,479 (+59%) from 2022

Expenses

Up

$283,245

Up $109,753 (+63%) from 2022

Net Income

Up

$82,905

Up $26,726 (+48%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$400K$300K$200K$100K$0Assets 2016: $21,257Net Assets 2016: $21,2572016Assets 2017: $109,812Liabilities 2017: $74,361Net Assets 2017: $35,4512017Assets 2018: $99,518Liabilities 2018: $91,958Net Assets 2018: $7,5602018Assets 2019: $124,241Liabilities 2019: $75,163Net Assets 2019: $49,0782019Assets 2020: $168,843Liabilities 2020: $1Net Assets 2020: $168,8422020Assets 2021: $213,344Liabilities 2021: $729Net Assets 2021: $212,6152021Assets 2022: $273,110Liabilities 2022: $4,316Net Assets 2022: $268,7942022Assets 2023: $358,607Liabilities 2023: $6,908Net Assets 2023: $351,6992023Assets 2024: $391,968Liabilities 2024: $7,400Net Assets 2024: $384,5682024

Highlighted filing

2023

Assets$358,607
Liabilities$6,908
Net Assets$351,699
Open 2023 Filing

Operations Trend

Revenue Growth83rd percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $102,016Expenses 2016: $80,759Net Income 2016: $21,2572016Revenue 2017: $120,960Expenses 2017: $106,766Net Income 2017: $14,1942017Revenue 2018: $57,633Expenses 2018: $85,524Net Income 2018: -$27,8912018Revenue 2019: $114,499Expenses 2019: $72,981Net Income 2019: $41,5182019Revenue 2020: $114,789Expenses 2020: $86,280Net Income 2020: $28,5092020Revenue 2021: $167,455Expenses 2021: $109,215Net Income 2021: $58,2402021Revenue 2022: $229,671Expenses 2022: $173,492Net Income 2022: $56,1792022Revenue 2023: $366,150Expenses 2023: $283,245Net Income 2023: $82,9052023Revenue 2024: $402,716Expenses 2024: $369,847Net Income 2024: $32,8692024

Highlighted filing

2023

Revenue$366,150
Expenses$283,245
Net Income$82,905
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.0
Gross Receipts
$366,150
Mission and Program Overview

Mission

Breaking Chains Academy of Development (BCAD) is a 501(c)(3) community-based organization providing at-risk youth with the tools and resources needed to deter them from criminal and gang activity while helping them successfully transition into adulthood. BCAD pursues these goals by executing three main objectives: Mentoring, Education, and Work Skills Training.

To provide at-risk youth with the tools and resources to successfully transition into adulthood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$178,505$181,707▲ $3,202
Cash and Non-Interest-Bearing Accounts$89,930$173,124▲ $83,194
Land, Buildings, and Equipment, Net$4,675$3,575▼ $1,100
Prepaid Expenses and Deferred Charges$0$201▲ $201
Total Assets$273,110$358,607▲ $85,497
Liabilities
Accounts Payable and Accrued Expenses$4,316$6,908▲ $2,592
Total Liabilities$4,316$6,908▲ $2,592
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$268,794$351,699▲ $82,905
Total Net Assets Fund Balance$268,794$351,699▲ $82,905
Total Liabilities and Net Assets / Fund Balance$273,110$358,607▲ $85,497

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,575$1,925$5,500
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Luis GranadosExecutive DirectorFT$64,422$4,210$68,632

Board Members and Trustees

NameTitle
Kenton LeePresident
Florina RuvioVice President
Jean MutchieSecretary
Patrick TannerTreasurer (Until 02-2023)
Revenue and Support

Revenue Composition

Contributions and Grants
$361,360
Program Service Revenue
$1,286
Investment Income
$3,104
Other Revenue
$400
All Other Contributions
$361,360
Change in Net Assets
$82,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$189,381
Other Expenses$93,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,710$10,412-$104,122
Current Officers, Directors, Trustees, and Key Employees$61,769$6,863-$68,632
Payroll Taxes$11,934$1,326-$13,260
Occupancy$11,603--$11,603
Office Expenses$7,021$2,253-$9,274
Fees for Services Accounting-$5,245-$5,245
Other Employee Benefits$3,030$337-$3,367
Fees for Services Other$2,316$13-$2,329
Insurance$1,793--$1,793
Other Expenses$1,588$1,952-$1,588
Advertising-$1,168-$1,168
Depreciation Depletion$1,100--$1,100
Conferences and Meetings$38--$38
Total Functional Expenses$253,676$29,569$0$283,245
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
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
No
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 A, line 8B

“There are no committees with authority to act on behalf of the governing body.”

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

“A copy of the Form 990 is approved by the Board of Directors before it is filed.”

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

“The BCAD conflict of interest policy covers officers, directors or trustees, and key employees, as well as other disqualified persons and is continually monitored. If the Board of Directors determines a conflict exists, any interested member of the Board will be recused from voting on the issue.”

Form 990, Part VI, Section B, line 15A

“The Board of Directors reviews and approves the compensation of the Executive Director using comparative data based on an annual survey of local Nonprofits. Records of the deliberation and decision making process are maintained and the process was last completed in 2023.”

Form 990, Part VI, Section C, line 19

“All governing documents, conflict of interest policy, and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Breaking Chains Academy of Development
EIN
81-1454072
Phone
2082507959
Address
1703 3rd St North, Nampa, ID 83687

Signing Officer

Name
Luis Granados
Title
Executive Director
Phone
2085460333
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luis Granados
Formed
2016
Legal Domicile
Id
Voting Board Members
4
Independent Board Members
3
Employees
4
Volunteers
13

Preparer

Firm
Eide Bailly LLP
Address
877 W Main St Ste 800, Boise, ID 83702-5858
Preparer
Kimberly C Nelson CPA
Phone
2083447150
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IRS990/Desc0MENTORING SERVICES - Our mentoring services are crafted to support youth through the challenges of adolescence. We firmly believe in the transformative power of mentorship, particularly when coupled with engaging recreational activities. Within our nurturing environment, students are surrounded by positive role models, including dedicated staff and passionate community volunteers. Our facility offers a variety of options, from billiards to a podcast room, ping pong, and game consoles, providing avenues for both learning and leisure. Offsite, we curate unforgettable field trips to downtown Boise, theaters, arcades, and local attractions, broadening horizons and fostering personal growth. (Continued on Schedule O)We extend our sincere gratitude to our local partners such as Ballet Idaho, Sin Miedo, Northwest Nazarene University (College Church), Grace Bible Church (Nampa), and Cross of Christ Lutheran Church (Nampa), whose generous contributions have expanded the horizons of our students. Their support has facilitated new experiences, enriching the lives of many from low-income or broken homes.In the year of 2023, we provided a total of 1,332.5 hours dedicated to mentoring activities. These activities engaged 128 youths quarterly in mentoring activities quarterly throughout the year.
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IRS990/MissionDesc0Breaking Chains Academy of Development (BCAD) is a 501(c)(3) community-based organization providing at-risk youth with the tools and resources needed to deter them from criminal and gang activity while helping them successfully transition into adulthood. BCAD pursues these goals by executing three main objectives: Mentoring, Education, and Work Skills Training.
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION - Our education services provide youth with alternatives to the public-school education process. We provide youth with a GED/HSE curriculum, allowing them to study at their own pace with one-on-one tutoring. BCAD provides a safe, relaxed setting where youth can leave their differences at the door and focus on their education. We walk students through every step needed to accomplish this goal. Study plans are tailored to each individual student. To remove financial barriers, all school supplies, study materials, exam costs, and diploma fees are paid for by BCAD through grants and donations. (Continued on Schedule O)We understand that each student faces unique obstacles and may have different learning styles. We focus on the student's strengths and help navigate them through the GED/HSE process. In partnership with the College of Western Idaho our youth not only graduate, but they participate in CWI's Commencement ceremony, providing an impactful positive opportunity for our students to be recognized for all their hard work. This partnership also creates a direct pathway for our students to connect with student advisors and further their education at CWI. In the year of 2023, we provided a total of 833 hours dedicated to education services. These services produced a total of 43 graduates which is an all-time high since the organization was founded in 2016.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WORK SKILLS TRAINING - Using our community resources we help and encourage youth to pursue on-the-job skills training. Our partnerships with Idaho Department of Labor and Nampa Housing Authority allows our youth to get the skills they need to become successful and productive members of the community. We help many youths' complete community service hours and Drug Court Service projects ordered by the Canyon County Juvenile Courts and Probation.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03927
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03214
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90240
IRS990ScheduleA/PublicSupportPY170Pct00.89830
IRS990ScheduleA/PublicSupportTotal170Amt0854458
IRS990ScheduleA/SubstantialContributorsTotAmt088500
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0361360
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0228108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0166167
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt072824
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0114499
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0942958
IRS990ScheduleA/TotalSupportAmt0946885
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03575
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01925
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03575
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the Form 990 is approved by the Board of Directors before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The BCAD conflict of interest policy covers officers, directors or trustees, and key employees, as well as other disqualified persons and is continually monitored. If the Board of Directors determines a conflict exists, any interested member of the Board will be recused from voting on the issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors reviews and approves the compensation of the Executive Director using comparative data based on an annual survey of local Nonprofits. Records of the deliberation and decision making process are maintained and the process was last completed in 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents, conflict of interest policy, and financial statements are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0273110
IRS990/TotalAssetsEOYAmt0358607
IRS990/TotalAssetsGrp/BOYAmt0273110
IRS990/TotalAssetsGrp/EOYAmt0358607
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0361360
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029569
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0253676
IRS990/TotalFunctionalExpensesGrp/TotalAmt0283245
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04316
IRS990/TotalLiabilitiesEOYAmt06908
IRS990/TotalLiabilitiesGrp/BOYAmt04316
IRS990/TotalLiabilitiesGrp/EOYAmt06908
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0268794
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0351699
IRS990/TotalOtherCompensationAmt04210
IRS990/TotalProgramServiceExpensesAmt0253676
IRS990/TotalProgramServiceRevenueAmt01286
IRS990/TotalReportableCompFromOrgAmt064422
IRS990/TotalRevenueGrp/ExclusionAmt03504
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0366150
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0273110
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0358607
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01703 3rd St North
IRS990/USAddress/CityNm0Nampa
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083687
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0breakingchainsacademy.com
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Luis Granados
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02085460333
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Breaking Chains Academy of Development
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Inc
ReturnHeader/Filer/BusinessNameControlTxt0BREA
ReturnHeader/Filer/EIN0811454072
ReturnHeader/Filer/PhoneNum02082507959
ReturnHeader/Filer/USAddress/AddressLine1Txt01703 3rd St North
ReturnHeader/Filer/USAddress/CityNm0Nampa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083687
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eide Bailly LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0877 W Main St Ste 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boise
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0837025858
ReturnHeader/PreparerPersonGrp/PhoneNum02083447150
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kimberly C Nelson CPA
ReturnHeader/ReturnTs02024-05-14T11:45:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Luis
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Granados
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$358,607
Liabilities
$6,908
Net assets
$351,699
Revenue
$366,150
Expenses
$283,245
Net income
$82,905
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.07$3.85$4.03$3.70$0.33
2023Detailed filing. Detailed filing data is available for this year.$3.59$0.07$3.52$3.66$2.83$0.83
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.04$2.69$2.30$1.73$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.01$2.13$1.67$1.09$0.58
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.00$1.69$1.15$0.86$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.75$0.49$1.14$0.73$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.92$0.08$0.58$0.86$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.74$0.35$1.21$1.07$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.21$1.02$0.81$0.21