Civic Intelligence

Breaking Barriers Developmentally Disabled Services

990 • Fiscal year 2023 • EIN 82-2736466

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 17, 2025

400 Corporate Pointe Ste 300Culver City, CA 90230

(818) 390-8841

Siviq Scores

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

Liabilities / Assets

99th percentile

3.54x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.40x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$41,026

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

95th percentile

125%

Faster asset growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-10%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$182,014

Up $101,075 (+125%) from 2022

Net Assets

Down

-$461,520

Down $207,444 (-82%) from 2022

Liabilities

Up

$643,534

Up $308,519 (+92%) from 2022

Revenue

Down

$1,590,826

Down $182,114 (-10%) from 2022

Expenses

Down

$1,869,854

Down $157,162 (-7.8%) from 2022

Net Income

Down

-$279,028

Down $24,952 (-9.8%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2019: $12,079Liabilities 2019: $50,690Net Assets 2019: -$38,6112019Assets 2020: $68,362Liabilities 2020: $18,147Net Assets 2020: $50,2152020Assets 2021: $66,438Liabilities 2021: $0Net Assets 2021: $66,4382021Assets 2022: $80,939Liabilities 2022: $335,015Net Assets 2022: -$254,0762022Assets 2023: $182,014Liabilities 2023: $643,534Net Assets 2023: -$461,5202023Assets 2024: $28,507Liabilities 2024: $479,322Net Assets 2024: -$450,8152024

Highlighted filing

2023

Assets$182,014
Liabilities$643,534
Net Assets-$461,520

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $163,290Expenses 2019: $180,914Net Income 2019: -$17,6242019Revenue 2020: $477,006Expenses 2020: $390,489Net Income 2020: $86,5172020Revenue 2021: $873,776Expenses 2021: $857,553Net Income 2021: $16,2232021Revenue 2022: $1,772,940Expenses 2022: $2,027,016Net Income 2022: -$254,0762022Revenue 2023: $1,590,826Expenses 2023: $1,869,854Net Income 2023: -$279,0282023Revenue 2024: $1,413,731Expenses 2024: $1,403,026Net Income 2024: $10,7052024

Highlighted filing

2023

Revenue$1,590,826
Expenses$1,869,854
Net Income-$279,028
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 17, 2025
Return Version
2023v6.0
Gross Receipts
$1,590,826
Mission and Program Overview

Mission

Our purpose is to provide needed and beneficial services to adults with developmental disabilities

To provide needed and beneficial services to adults with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$164,670-
Loans From Officers Directors$27,699$97,499▲ $69,800
Pledges and Grants Receivable$9,595$0▼ $9,595
Cash and Non-Interest-Bearing Accounts$67,344$8,465▼ $58,879
Land, Buildings, and Equipment, Net$4,000$4,250▲ $250
Prepaid Expenses and Deferred Charges-$665-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$80,939$182,014▲ $101,075
Other Assets Total-$3,964-
Liabilities
Unsecured Notes Loans Payable$307,316$386,070▲ $78,754
Other Liabilities-$155,780-
Accounts Payable and Accrued Expenses-$4,185-
Total Liabilities$335,015$643,534▲ $308,519
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-254,076$-461,520▼ $207,444
Total Net Assets Fund Balance$-254,076$-461,520▼ $207,444
Total Liabilities and Net Assets / Fund Balance$80,939$182,014▲ $101,075

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,250-$4,250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Benjamin SarcadiPresidentFT$41,026$41,026
Melissa SpicuzzaSecretaryFT$23,540$23,540

Board Members and Trustees

NameTitle
Ashley GreenDirector
Chris SarcadiDirector
Jackee LimaDirector
Jennifer SarcadiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,360
Program Service Revenue
$1,589,466
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,360
Change in Net Assets
$-279,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,703,766
Other Expenses$166,088
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,380,613--$1,380,613
Payroll Taxes$159,586--$159,586
Other Employee Benefits$75,327--$75,327
Current Officers, Directors, Trustees, and Key Employees$64,566--$64,566
Fees for Services Legal-$36,355-$36,355
Insurance-$34,851-$34,851
Pension Plan Contributions$23,674--$23,674
Occupancy$19,159--$19,159
All Other Expenses$1,557$9,455-$11,012
Fees for Services Other$6,138$4,564-$10,702
Information Technology-$6,424-$6,424
Travel$5,786--$5,786
Other Expenses$4,885--$4,885
Office Expenses-$4,638-$4,638
Advertising-$3,177-$3,177
Interest-$2,954-$2,954
Total Functional Expenses$1,767,436$102,418$0$1,869,854
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$27,699$97,499▲ $69,800
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$155,780
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, Section A, Line 2

Benjamin, Jennifer, and Chris Sarcadi are siblings.

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

A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing.

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

Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy.

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

It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Determination of reasonableness entails gathering relevant market data followed by review, deliberation, and written approval by a disinterested board.

Form 990, Part VI, Section B, Line 15B

See response to Form 990, Part VI, Line 15a.

Form 990, Part VI, Section C, Line 18

The organization's Form 1023 and Form 990 returns are accessible to the public through the California Attorney General Charities Registry. The organization can also make such documents available upon written request.

Form 990, Part VI, Section C, Line 19

Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry or can be made available upon written request to the organization.

Filing and Contact Details

Filer

Filer Name
Breaking Barriers Developmentally
EIN
82-2736466
Phone
8183908841
Address
400 Corporate Pointe Ste 300, Culver City, CA 90230

Signing Officer

Name
Benjamin Sarcadi
Title
President
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Sarcadi
Formed
2016
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
2
Employees
49

Preparer

Firm
Tovella Dowling PC
Address
501 W Broadway Ste 1540, San Diego, CA 92101
Preparer
Julie U Nguyen Esq
Phone
6199309332
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt076490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt077850
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01589466
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01772941
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0797286
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0477006
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0163290
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04799989
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04877839
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01590826
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01772941
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0873776
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0477006
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0163290
IRS990ScheduleA/Total509Grp/TotalAmt04877839
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01590826
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01772941
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0873776
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0477006
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0163290
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04877839
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04250
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0155780
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Tax Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04250
IRS990ScheduleD/TotalLiabilityAmt0155780
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt097499
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0See Part V
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt06000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0B Sarcadi
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Benjamin Sarcadi, a director and officer of the organization, provided no-cost loans to the organization from time to time to cover immediate operational expenses when the organizations funds were insufficient. These advances carry no interest charges, fees, or predetermined repayment schedule. The loans function as reimbursable expenses, with repayment occurring when organizational funds become available without creating financial strain on ongoing operations. Mr. Sarcadi receives no financial benefit from these transactions beyond eventual repayment of principal amounts advanced. While no written agreement was formalized, the organization maintains detailed books and records documenting all amounts advanced and outstanding obligations. The organization strives to comply with IRS regulations regarding interested party transactions, ensuring no excess benefit is provided to any disqualified person. The organizations board of directors maintains oversight of these transactions and considers them conducive to the organizations mission.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt097499
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Benjamin, Jennifer, and Chris Sarcadi are siblings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the Form 990 was provided to the officers and directors for review and comment prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon engagement, election, or hiring, directors, officers, and key employees agree to comply with the conflict of interest policy and to disclose any conflicts of interest, which are then handled in accordance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3It is the organization's policy that compensation of any director, officer, or key employee is reasonable. Determination of reasonableness entails gathering relevant market data followed by review, deliberation, and written approval by a disinterested board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4See response to Form 990, Part VI, Line 15a.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization's Form 1023 and Form 990 returns are accessible to the public through the California Attorney General Charities Registry. The organization can also make such documents available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents subject to public disclosure or inspection are accessible through the California Attorney General Charities Registry or can be made available upon written request to the organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
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 B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt080939
IRS990/TotalAssetsEOYAmt0182014
IRS990/TotalAssetsGrp/BOYAmt080939
IRS990/TotalAssetsGrp/EOYAmt0182014
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01360
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102418
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01767436
IRS990/TotalFunctionalExpensesGrp/TotalAmt01869854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0335015
IRS990/TotalLiabilitiesEOYAmt0643534
IRS990/TotalLiabilitiesGrp/BOYAmt0335015
IRS990/TotalLiabilitiesGrp/EOYAmt0643534
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-254076
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-461520
IRS990/TotalProgramServiceExpensesAmt01767436
IRS990/TotalProgramServiceRevenueAmt01589466
IRS990/TotalReportableCompFromOrgAmt064566
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01589466
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01590826
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt080939
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182014
IRS990/TravelGrp/ProgramServicesAmt05786
IRS990/TravelGrp/TotalAmt05786
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0307316
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0386070
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 Corporate Pointe Ste 300
IRS990/USAddress/CityNm0Culver City
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090230
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0breakingbarriersES.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Benjamin Sarcadi

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