Breaking Chains Academy of Development Inc

Nonprofit profile at a glance

EIN
811454072
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Nampa, ID, USA
Phone
2082507959
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,155,281
Expenses
$433,594
Assets
$1,123,757
Liabilities
$17,502

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Luis Granados (Executive Director)
  • Kenton Lee (President)
  • Florina Ruvio (Vice President)

Highest reported compensation

  • Luis Granados (Executive Director): $84,559 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2025

MENTORING & YOUTH SUPPORT SERVICESIn 2025, Breaking Chains Academy (BCAD) provided 1,039.5 hours of structured mentoring and youth support services. On average, approximately 84 youth per quarter participated in program activities, including one-on-one mentoring, group mentoring sessions, skills-based workshops, and supervised recreational programming.The objective of BCAD's mentoring program is to support youth development through consistent adult guidance, positive supervision, and practical skill-building opportunities. (Continued on Schedule O)In the short term, the program offers a safe, structured environment that promotes personal responsibility, healthy decision-making, and constructive use of time.To support participation and access, BCAD provided transportation assistance for youth to and from mentoring sessions, workshops, community activities, and off-site program events. All transportation services were provided at no cost to participants, ensuring consistent attendance regardless of family resources.As part of its comprehensive mentoring approach, BCAD provided daily meals and basic-needs support to participating youth. During 2025, more than 2,100 meals were served to youth through on-site programming and supervised activities. All meals, supplies, and services were provided at zero cost to youth and their families.BCAD also maintained a hygiene closet, distributing personal care items and approximately 5,000 diapers to young parents participating in the program. These resources helped stabilize households and reduce barriers to continued participation in mentoring, education, and employment-related activities.In addition, BCAD delivered educational workshops focused on life skills such as communication, conflict resolution, accountability, and goal setting. The organization further coordinated mental health support and victim services referrals for youth requiring additional assistance, working with community providers to ensure appropriate care and follow-up. In the long term, the mentoring program aims to promote positive behavior, improve personal stability, and support successful transitions into adulthood by reinforcing constructive habits, supportive relationships, and accountability. Youth served by the program typically include individuals facing academic challenges, family instability, or court involvement.BCAD further enhanced mentoring outcomes through off-site educational and recreational activities, providing youth with supervised exposure to new environments and experiences that reinforce positive social behavior. Participation in all program activities was offered free of charge.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.9%; rating input score 34
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 62.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 19.5%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 27.2% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 28.7% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 28.8% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 33.9% of revenue deployed · 89% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $386K in reported program spending
  • Leadership: top reported pay $85K · 5 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.