BREAKING CHAINS: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BREAKING CHAINS (EIN 26-0168447)
- Tax period
- 2023-05-01 to 2024-04-30
- Filed
- 2025-01-28
- IRS object ID
- 202510289349201211
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-28T11:00:54-08:00 | ReturnTs |
| Tax Period End | 2024-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952770263 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VanderSpek Howerzyl CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 West Fifth Ave Suite 300 | AddressLine1Txt |
| City | Escondido | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92025 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260168447 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BREAKING CHAINS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BREA | BusinessNameControlTxt |
| Phone | 6197526325 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 27524 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92198 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN T CASS | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2025-01-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Melissa A Chilidonia CPA | PreparerPersonNm |
| PTIN | P00084036 | PTIN |
| Phone | 7607412659 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.breakingchains.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $168,593 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $168,583 | ContributionsGiftsGrantsEtcAmt |
| Investment Income | $10 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $168,593 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $33,750 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $400 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $116,659 | OtherExpensesTotalAmt |
| Total Expenses | $150,809 | TotalExpensesAmt |
| Excess Or Deficit For Year | $17,784 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $271,577 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $289,361 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,749 | BOYAmt |
| EOY | $56,210 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,205 | BOYAmt |
| EOY | $248,806 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,575 | BOYAmt |
| EOY | $11,028 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,529 | BOYAmt |
| EOY | $316,044 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,952 | BOYAmt |
| EOY | $26,683 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,577 | BOYAmt |
| EOY | $289,361 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO fight for the freedom of innocent children who have been caught in the chains of prostitution, sex trafficking and sexual abuse. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | 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. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $146,451 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $146,451 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| STEVEN T CASS | ||
| President | 70.00 | $31,352 |
| JILL W FOLSOM | ||
| Secretary | 15.00 | $0 |
| DANIEL THOMPSON | ||
| Treasurer | 1.00 | $0 |
| SANDRA TRAVER | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jill Folsom | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12806 ABRA PLACE | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92128 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6197526325 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $176,722 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $188,554 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $235,489 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $227,418 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $168,583 | CurrentTaxYearAmt |
| Total | $996,766 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $176,722 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $188,554 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $235,489 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $227,418 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $168,583 | CurrentTaxYearAmt |
| Total | $996,766 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $149,043 | SubstantialContributorsTotAmt |
| Public Support Total170 | $847,723 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $75 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $27 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10 | CurrentTaxYearAmt |
| Total | $148 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $996,914 | TotalSupportAmt |
| Public Support CY170 | 0.85030 | PublicSupportCY170Pct |
| Public Support PY170 | 0.85450 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (18 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $711 |
| Other Expenses.1008 | Interest $1003 |
| Other Expenses.1009 | Depreciation $11670 |
| Other Expenses.1012 | Insurance $3235 |
| Other Expenses.1 | RESCUE/RESTORATION CENTER COST $33982 |
| Other Expenses.2 | INVESTIGATIONS $25417 |
| Other Expenses.3 | MINISTRY TRAININGS & AWARENESS $23442 |
| Other Expenses.4 | AUTOMOBILE EXPENSES $7732 |
| Other Expenses.5 | INTERNET & TELEPHONE $4511 |
| Other Expenses.6 | MISSIONARY IMMIGRATION FEES $2712 |
| Other Expenses.7 | BANK SERVICE CHARGES $1017 |
| Other Expenses.8 | Payroll Service $643 |
| Other Expenses.9 | Dues & Subscriptions $309 |
| Other Expenses.10 | LICENSES & TAXES $275 |
| Other Assets.1001 | Automobiles - Beginning $12965 Automobiles - Ending $7779 |
| Other Assets.1004 | Miscellaneous - Beginning $3610 Miscellaneous - Ending $3249 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $2725 Accounts Payable and Accrued Expenses - Ending $3100 |
| Total Liabilities.1007 | Secured Mortgages and Notes Payable - Beginning $26227 Secured Mortgages and Notes Payable - Ending $23583 |
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