Civic Intelligence

Breaking Chains Academy of Development Inc

EIN 81-1454072 • 501(c)3 • Nampa, ID

Nampa, ID
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

93rd percentile

62%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$84,559

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

97th percentile

187%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

95th percentile

187%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$391,968

Up $33,361 (+9.3%) from 2023

Liabilities

Up

$7,400

Up $492 (+7.1%) from 2023

Net Assets

Up

$384,568

Up $32,869 (+9.3%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin93rd percentile

Revenue

Up

$402,716

Up $36,566 (+10.0%) from 2023

Expenses

Up

$369,847

Up $86,602 (+31%) from 2023

Net Income

Down

$32,869

Down $50,036 (-60%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$391,968
Liabilities$7,400
Net Assets$384,568
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$402,716
Expenses$369,847
Net Income$32,869
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$391,968
Liabilities
$7,400
Net assets
$384,568
Revenue
$402,716
Expenses
$369,847
Net income
$32,869
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
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 15, 2025
Return Version
2024v5.1
Gross Receipts
$402,716
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$181,707$203,721▲ $22,014
Cash and Non-Interest-Bearing Accounts$173,124$185,454▲ $12,330
Land, Buildings, and Equipment, Net$3,575$2,475▼ $1,100
Prepaid Expenses and Deferred Charges$201$318▲ $117
Total Assets$358,607$391,968▲ $33,361
Liabilities
Accounts Payable and Accrued Expenses$6,908$7,400▲ $492
Total Liabilities$6,908$7,400▲ $492
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$351,699$384,568▲ $32,869
Total Net Assets Fund Balance$351,699$384,568▲ $32,869
Total Liabilities and Net Assets / Fund Balance$358,607$391,968▲ $33,361

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,475$3,025$5,500
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Luis GranadosExecutive DirectorFT$76,002$6,719$82,721

Board Members and Trustees

NameTitle
Kenton LeePresident
Florina RuvioVice President
Jean MutchieSecretary
Kathleen RichardsonTreasurer (From 01/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$396,812
Program Service Revenue
$0
Investment Income
$4,944
Other Revenue
$960
All Other Contributions
$396,812
Change in Net Assets
$32,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$263,439
Other Expenses$106,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,940$15,993-$159,933
Current Officers, Directors, Trustees, and Key Employees$74,449$8,272-$82,721
Office Expenses$14,118$4,450-$18,568
Payroll Taxes$16,244$1,805-$18,049
Fees for Services Accounting$4,496$10,886-$15,382
Occupancy$8,002$7-$8,009
Advertising$4,089$2,101-$6,190
Other Employee Benefits$2,462$274-$2,736
Other Expenses$2,286$2,667-$2,286
Conferences and Meetings$134$1,706-$1,840
Fees for Services Other$1,283$143-$1,426
Insurance$1,336--$1,336
Depreciation Depletion$1,100--$1,100
Total Functional Expenses$321,543$48,304$0$369,847
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
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
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 2024.”

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
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luis Granados
Formed
2016
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
4
Employees
5
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
Raw XML Appendix378 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06908
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07400
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide at-risk youth with the tools and resources to successfully transition into adulthood.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02101
IRS990/AdvertisingGrp/ProgramServicesAmt04089
IRS990/AdvertisingGrp/TotalAmt06190
IRS990/AllOtherContributionsAmt0396812
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0Luis Granados
IRS990/BooksInCareOfDetail/PhoneNum02085460333
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01703 3rd Street North
IRS990/BooksInCareOfDetail/USAddress/CityNm0Nampa
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083687
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0173124
IRS990/CashNonInterestBearingGrp/EOYAmt0185454
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08272
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt074449
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt082721
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01706
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0134
IRS990/ConferencesMeetingsGrp/TotalAmt01840
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0396812
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04944
IRS990/CYOtherExpensesAmt0106408
IRS990/CYOtherRevenueAmt0960
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt032869
IRS990/CYSalariesCompEmpBnftPaidAmt0263439
IRS990/CYTotalExpensesAmt0369847
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0402716
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01100
IRS990/DepreciationDepletionGrp/TotalAmt01100
IRS990/Desc0MENTORING SERVICES - In 2024, our mentoring services provided 1,017 hours of dedicated mentoring activities, offering critical guidance and support to youth navigating the challenges of adolescence. Each quarter, an average of 113 youth actively participated in our structured mentoring sessions, benefiting from a combination of one-on-one and group mentorship.Our program's objective is to empower youth with positive role models, emotional support, and skill-building opportunities that foster resilience and personal growth. (Continued on Schedule O)In the short term, we aim to create a safe and engaging space where youth can build trust with mentors while participating in recreational and educational activities. Our long-term goal is to equip youth with the confidence, life skills, and support systems necessary to transition successfully into adulthood, reducing risk factors such as delinquency and disengagement from education.To enrich the mentoring experience, our facility offers diverse recreational and learning opportunities, including billiards, a podcast room, ping pong, and game consoles. Additionally, we organize offsite field trips to downtown Boise, theaters, arcades, and local attractions, broadening perspectives and providing new experiences for youth, particularly those from low-income or broken homes.The success of our mentoring services is made possible through the generosity of our local partners, whose contributions have directly expanded opportunities for our students. Their support continues to transform lives by opening doors to experiences that inspire hope, ambition, and personal growth.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0166082
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010886
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04496
IRS990/FeesForServicesAccountingGrp/TotalAmt015382
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0143
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01283
IRS990/FeesForServicesOtherGrp/TotalAmt01426
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt06719
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Luis Granados
IRS990/Form990PartVIISectionAGrp/PersonNm1Kenton Lee
IRS990/Form990PartVIISectionAGrp/PersonNm2Florina Ruvio
IRS990/Form990PartVIISectionAGrp/PersonNm3Jean Mutchie
IRS990/Form990PartVIISectionAGrp/PersonNm4Kathleen Richardson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt076002
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer (From 01/24)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt057
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt057
IRS990/GrossReceiptsAmt0402716
IRS990/GrossRentsGrp/RealAmt0960
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt01336
IRS990/InsuranceGrp/TotalAmt01336
IRS990/InvestmentIncomeGrp/ExclusionAmt04887
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04887
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03025
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03575
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02475
IRS990/LandBldgEquipCostOrOtherBssAmt05500
IRS990/LegalDomicileStateCd0ID
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0351699
IRS990/NetAssetsOrFundBalancesEOYAmt0384568
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt057
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt057
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0960
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0960
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0351699
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0384568
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07
IRS990/OccupancyGrp/ProgramServicesAmt08002
IRS990/OccupancyGrp/TotalAmt08009
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04450
IRS990/OfficeExpensesGrp/ProgramServicesAmt014118
IRS990/OfficeExpensesGrp/TotalAmt018568
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0274
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02462
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02736
IRS990/OtherExpensesGrp/Desc0Student Activities
IRS990/OtherExpensesGrp/Desc1Student Education
IRS990/OtherExpensesGrp/Desc2Auto Expenses
IRS990/OtherExpensesGrp/Desc3Education Field Trip
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02667
IRS990/OtherExpensesGrp/ProgramServicesAmt025540
IRS990/OtherExpensesGrp/ProgramServicesAmt115340
IRS990/OtherExpensesGrp/ProgramServicesAmt26724
IRS990/OtherExpensesGrp/ProgramServicesAmt32286
IRS990/OtherExpensesGrp/TotalAmt028207
IRS990/OtherExpensesGrp/TotalAmt115340
IRS990/OtherExpensesGrp/TotalAmt26724
IRS990/OtherExpensesGrp/TotalAmt32286
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015993
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0143940
IRS990/OtherSalariesAndWagesGrp/TotalAmt0159933
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01805
IRS990/PayrollTaxesGrp/ProgramServicesAmt016244
IRS990/PayrollTaxesGrp/TotalAmt018049
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0201
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0318
IRS990/PrincipalOfficerNm0Luis Granados
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION - In 2024, BCAD dedicated 794.5 hours to education services, providing at-risk youth with an alternative pathway to high school completion through our GED/HSE curriculum. With one-on-one tutoring and personalized study plans, students progressed at their own pace in a safe and supportive learning environment. This year marked a historic achievement, as 60 students successfully earned their diplomas, the highest number of graduates since BCAD's founding in 2016.(Continued on Schedule O)To equip youth with the knowledge, skills, and confidence needed to obtain their GED/HSE, removing financial and educational barriers that often hinder success. BCAD ensures that all school supplies, study materials, exam fees, and diploma costs are fully covered through grants and donations, allowing students to focus solely on their education.To empower students beyond graduation by fostering a direct pathway to higher education and career advancement. Through our partnership with the College of Western Idaho (CWI), graduates are not only recognized at CWI's Commencement Ceremony but also gain access to student advisors and college enrollment opportunities. This collaboration strengthens long-term educational success and creates sustainable career pathways for our youth. BCAD remains committed to providing individualized academic support and mentorship.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0155461
IRS990/ProgSrvcAccomActy3Grp/Desc0WORK SKILLS TRAINING - In 2024, BCAD provided work skills training and employment readiness support to at-risk youth through community partnerships with the Idaho Department of Labor and Nampa Housing Authority. These partnerships enabled youth to gain on-the-job training and develop essential skills for long-term career success. Through these efforts, BCAD facilitated job training and workforce preparation for youth, equipping them with real-world experience in various industries. Additionally, BCAD supported youth in fulfilling court-ordered community service and Drug Court Service projects through the Canyon County Juvenile Courts and Probation, helping them meet legal requirements while developing a strong work ethic and sense of responsibility.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0361360
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03104
IRS990/PYOtherExpensesAmt093864
IRS990/PYOtherRevenueAmt0400
IRS990/PYProgramServiceRevenueAmt01286
IRS990/PYRevenuesLessExpensesAmt082905
IRS990/PYSalariesCompEmpBnftPaidAmt0189381
IRS990/PYTotalExpensesAmt0283245
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0366150
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt032869
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0960
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0181707
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0203721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0396812
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0361360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0228108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0166167
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt072824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01225271
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05847
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03504
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0417
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09774
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03214
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91760
IRS990ScheduleA/PublicSupportPY170Pct00.90240
IRS990ScheduleA/PublicSupportTotal170Amt01133327
IRS990ScheduleA/SubstantialContributorsTotAmt091944
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0396812
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0361360
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0228108
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0166167
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt072824
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01225271
IRS990ScheduleA/TotalSupportAmt01235045
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/BookValueAmt02475
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03025
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02475
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 2024.
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/TotalAssetsBOYAmt0358607
IRS990/TotalAssetsEOYAmt0391968
IRS990/TotalAssetsGrp/BOYAmt0358607
IRS990/TotalAssetsGrp/EOYAmt0391968
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0396812
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048304
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321543
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369847
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06908
IRS990/TotalLiabilitiesEOYAmt07400
IRS990/TotalLiabilitiesGrp/BOYAmt06908
IRS990/TotalLiabilitiesGrp/EOYAmt07400
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0351699
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0384568
IRS990/TotalOtherCompensationAmt06719
IRS990/TotalProgramServiceExpensesAmt0321543
IRS990/TotalReportableCompFromOrgAmt076002
IRS990/TotalRevenueGrp/ExclusionAmt05904
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0402716
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0358607
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0391968
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/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0breakingchainsacademy.com
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Luis Granados
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02085460333
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-15
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/PreparationDt02025-04-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kimberly C Nelson CPA
ReturnHeader/ReturnTs02025-04-15T17:53:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.