Nonprofit · EIN 81-1454072
BREAKING CHAINS ACADEMY OF DEVELOPMENT INC
Tax-exempt · NAMPA, ID 83687
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,155,281 | $433,594 | $721,687 | $1,123,757 | $17,502 | $1,106,255 |
| December 31, 2024 | 990 | $402,716 | $369,847 | $32,869 | $391,968 | $7,400 | $384,568 |
| December 31, 2023 | 990 | $366,150 | $283,245 | $82,905 | $358,607 | $6,908 | $351,699 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,141,463
- Program service revenue
- $2,551
- Investment income
- $7,945
- Net rental income
- $3,600
- Net gain from sales of assets
- $24
- Net income from fundraising events
- -$278
- Other revenue
- $3,322
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $84,560
- Other salaries and wages
- $203,974
- Salaries, compensation and benefits (total)
- $322,084
- Professional fundraising fees
- $0
- Accounting fees
- $5,658
- Occupancy
- $7,194
- Depreciation
- $4,673
- Program services (functional)
- $385,982
- Management and general (functional)
- $47,612
Balance sheet and other
- Total assets, start of year
- $391,968
- Total assets, end of year
- $1,123,757
- Total liabilities, end of year
- $17,502
- Net assets, end of year
- $1,106,255
- Land, buildings and equipment
- $24,601
- Net assets without donor restrictions
- $1,106,255
- Gross receipts
- $1,157,559
- Employees
- 6
- Volunteers
- 10
- Year formed
- 2016
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luis Granados | Executive Director Trustee or director, Officer | 40 | $78,165 | $6,394 |
| Kenton Lee | President Trustee or director, Officer | 1 | $0 | $0 |
| Florina Ruvio | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Jean Mutchie | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Kathleen Richardson | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luis Granados | Executive Director Trustee or director, Officer | 40 | $76,002 | $6,719 |
| Kenton Lee | President Trustee or director, Officer | 1 | $0 | $0 |
| Florina Ruvio | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Jean Mutchie | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Kathleen Richardson | Treasurer (From 01/24) Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Luis Granados | Executive Director Trustee or director, Officer | 40 | $64,422 | $4,210 |
| Kenton Lee | President Trustee or director, Officer | 1 | $0 | $0 |
| Florina Ruvio | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Jean Mutchie | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Patrick Tanner | Treasurer (Until 02-2023) Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1703 3RD ST N, NAMPA, ID 83687-4447
- In care of
- % GUSTAVO SANCHEZ
- Principal officer (990 for 2025)
- Luis Granados, 1703 3rd St North, Nampa, ID 83687
- Signed the 990
- Luis Granados, Executive Director
- Phone
- (208) 250-7959
- Website
- breakingchainsacademy.com
- Return prepared by
- Eide Bailly LLP
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.
Program accomplishments
- 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.Expenses $209,951 · revenue $1,428
- EDUCATION SERVICES (GED / HSE)In 2025, Breaking Chains Academy (BCAD) dedicated 808.5 hours to education services, providing youth with an alternative pathway to high school completion through its GED/HSE curriculum. Through one-on-one tutoring, small-group instruction, and personalized study plans, participants progressed at their own pace in a structured and supportive learning environment.During the year, 69 students successfully earned their GED or High School Equivalency diplomas, representing the highest number of graduates since BCAD's founding in 2016. (Continued of Schedule O)Following graduation, approximately 60 graduates either obtained employment or enrolled in postsecondary education shortly after program completion, demonstrating positive post-program outcomes.The objective of the education program is to equip participants with the academic knowledge, practical skills, and confidence necessary to complete secondary education or employment and improve long-term self-sufficiency. BCAD removes financial barriers by providing all instructional materials, school supplies, testing fees, and diploma costs at no cost to participants, allowing students to focus exclusively on academic achievement.To support continued success beyond graduation, BCAD maintains a partnership with the College of Western Idaho (CWI). Through this collaboration, graduates are recognized at CWI's commencement ceremony and receive access to college advisors, enrollment guidance, and postsecondary planning resources. This support helps participants transition into higher education or career pathways and strengthen long-term outcomes.BCAD remains committed to providing individualized academic support and mentorship, ensuring each participant receives the guidance necessary to achieve educational completion and pursue employment or further education.Expenses $176,031 · revenue $1,123
- WORK SKILLS TRAININGIn 2025, Breaking Chains Academy (BCAD) provided work skills training and employment readiness services to youth through community partnerships with the Idaho Department of Labor and the Nampa Housing Authority. These partnerships enabled participants to engage in on-the-job training and supervised work experiences, allowing youth to develop practical workplace skills necessary for long-term employment success.(Continued on Schedule O)Through structured workforce preparation activities, BCAD supported youth in building job readiness skills, including time management, communication, teamwork, accountability, and task completion. Participants gained real-world work experience across various settings, reinforcing positive work habits and increasing employability.BCAD also assisted youth in completing court-ordered community service and Drug Court Service projects in coordination with the Canyon County Juvenile Courts and Probation Department. These activities enabled participants to meet legal requirements while developing a strong work ethic, responsibility, and compliance with court expectations.The objective of the work skills program is to support successful workforce entry, reduce recidivism, and promote long-term self-sufficiency by combining employment readiness training with mentorship and supervision. All services were provided at no cost to participants.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-1454072
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,123,757
- Income (IRS master file)
- $1,157,559
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,155,281 | $433,594 | $1,123,757 | XML |
| 990 | December 2024 | $402,716 | $369,847 | $391,968 | XML |
| 990 | December 2023 | $366,150 | $283,245 | $358,607 | XML |
| 990 | December 2022 | $229,671 | $173,492 | $273,110 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-1454072).
Questions about BREAKING CHAINS ACADEMY OF DEVELOPMENT INC
- What is the EIN of BREAKING CHAINS ACADEMY OF DEVELOPMENT INC?
- The employer identification number (EIN) of BREAKING CHAINS ACADEMY OF DEVELOPMENT INC is 81-1454072.
- Is BREAKING CHAINS ACADEMY OF DEVELOPMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to BREAKING CHAINS ACADEMY OF DEVELOPMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BREAKING CHAINS ACADEMY OF DEVELOPMENT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BREAKING CHAINS ACADEMY OF DEVELOPMENT INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BREAKING CHAINS ACADEMY OF DEVELOPMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BREAKING CHAINS ACADEMY OF DEVELOPMENT INC?
- The 990 for the year ended December 31, 2025 names Luis Granados.
- Who are the officers and directors of BREAKING CHAINS ACADEMY OF DEVELOPMENT INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $78,165 (Luis Granados, Executive Director).
- How much revenue does BREAKING CHAINS ACADEMY OF DEVELOPMENT INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,155,281, expenses of $433,594 and total assets of $1,123,757 at year end.
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