Breaking Chains Ministries

Nonprofit profile at a glance

EIN
262051509
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2010
Location
Clarkesville, GA, USA
Phone
7067766109
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Personal Social Services
Affiliation
Christianity

Reported finances

Revenue
$269,275
Expenses
$274,172
Assets
$15,600
Liabilities
$40,298

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • KIMBERLY ALLEN (BOARD MEMBER)
  • BECKY EASLEY (EXECUTIVE DI)
  • LYNN GARRISON (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help people transform their lives through the love, grace and power of jesus through our program ministries: the habersham county jail ministry, celebrate recovery, habersham kinsman redeemer ministry, angel tree, and freedom hill transformation home for women and children.

What it reported doing in 2024

Serving the needs of people in habersham county and surrounding areas. We offer help to those who are suffering from drug/alcohol addiction, depression, co-dependency, eating disorders, relationship issues, sexual addiction, divorce or any other hurt, habit or hang-up. We also serve the spiritual and physical needs of inmates in jail or prison, or who are transitioning from prision or jail, as well as their families and children.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 26
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.7%; rating input score 40
  • Program expense ratio: 38.9%; rating input score 39
  • Fundraising efficiency: $10.51 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.8%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 2.58; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 39.7% of revenue deployed · 38.9% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $107K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • 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 40/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.