Breaking Chains
Nonprofit profile at a glance
- EIN
- 260168447
- IRS 990-EZ coverage
- 2013–2024
- Forms available
- Form 990 2022, Form 990-EZ 2024
- Location
- San Diego, CA, USA
- Phone
- 6197526325
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Services N.E.C.
Reported finances
- Revenue
- $154,496
- Expenses
- $133,293
- Assets
- $332,829
- Liabilities
- $22,265
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- STEVEN T CASS (President)
People named in this filing
- STEVEN T CASS (President)
- JILL W FOLSOM (Secretary)
- DANIEL THOMPSON (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
TO fight for the freedom of innocent children who have been caught in the chains of prostitution, sex trafficking and sexual abuse.
What it reported doing in 2024
Abolition: Breaking Chains actively works to eliminate sexual exploitation and human trafficking by conducting investigations and working with law enforcement in Latin America and the USA. Governmental agencies, such as various child services bureaus, often refer victims and cases of child sex trafficking, or other child sexual abuse, to us. We have built several experienced operations teams adept at performing covert investigations needed for authorities to take action. Through outreach, networking, intelligence gathering and targeted prayer, we have been instrumental in the rescue of over 4,000 victims since our inception. In addition, the ministry combats human trafficking and sexual exploitation by raising awareness through our website, speaking engagements, awareness events and other activities.Aftercare: Breaking Chains works to bring healing, deliverance, and restoration to victims of sexual exploitation and trafficking. For this purpose, we have developed a specialized aftercare program with a holistic approach that includes Bible study, discipleship, life skills and vocational training. The program, when implemented in Central America and most recently in the Caribbean, has demonstrated a 72% success rate, bringing transformation to entire families torn apart by sexual exploitation.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 100
- Sustainability: 61
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.3%; rating input score 82
- Program expense ratio: 95.4%; rating input score 95
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 13.7%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 2.5; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 23.5%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: -2.1% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: -0.7% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: 16% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: 82.3% of revenue deployed · 95.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $127K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.