Breaking Free Inc in Oak Brook, Illinois (IL)

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Breaking Free Inc
Employer Identification Number (EIN)362957395
Name of OrganizationBreaking Free Inc
Address1301 W 22nd St Ste 800, Oak Brook, IL 60523-3391
ActivitiesRehabilitating alcoholics, drug abusers, compulsive gamblers, etc., Rehabilitating convicts or ex convicts, Described in section 170(b)1)(a)(vi) of the Code
SubsectionCharitable Organization, Educational Organization
Ruling Date03/1978
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,306,837
Amount of Income$2,565,850
Form 990 Revenue Amount$2,421,772
National Taxonomy of Exempt Entities (NTEE)Mental Health, Crisis Intervention: Alcohol, Drug Abuse, Treatment Only


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Amount of income in 2014: $2,565,850 (it was $2,206,569 in 2013)
Breaking Free Inc: 

 $2,565,850
Other organizations performing similar types of work: 

 $580,072

Assets in 2014: $3,306,837 (it was $3,076,008 in 2013)
This organization: 

 $3,306,837
Other organizations performing similar types of work: 

 $405,574

Expenses in 2014: $2,306,850
Breaking Free Inc: 

 $2,306,850
Other organizations performing similar types of work: 

 $629,856

Income to expenses ratio in 2014: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.0

Number of employees in 2014: 87
Breaking Free Inc: 

 87
Other organizations performing similar types of work: 

 23

Employees paid over $100,000 in 2014: 2.3%
Breaking Free Inc: 

 2.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 91.7%
Breaking Free Inc: 

 91.7%
Other organizations performing similar types of work: 

 9.6%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesNoYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoNoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?YesYesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096653
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return638387
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYesYes
Has it filed a Form 990-T for this year?YesYesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYesNo
Did the organization notify the donor of the value of the goods or services provided?YesYesNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$106,800$106,647$106,406
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$30,133$30,549$35,133
Total number of individuals who received more than $100,000 of reportable compensation from the organization111
Total number of independent contractors who received more than $100,000 of compensation from the organization111
Statement of Revenue
2011201220132014
Total revenue$1,825,627$1,959,488$2,068,120$2,421,772
Contributions, Gifts, Grants and Other Similar Amounts$1,697,864$1,821,697$1,999,239$2,220,784
Program Service Revenue$141,063$150,634$141,019$248,729
624100$120,974$102,651$181,264
900099$29,660$38,368$67,465
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$16,322$21,238$-12,720$5,078
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental loss$-18,336$-25,208$-53,673$-49,428
Gross rents (Real / Personal)$48,705 / $0$40,076 / $0$71,053 / $0$84,446 / $0
Less: rental expenses (Real / Personal)$67,041 / $0$65,284 / $0$124,726 / $0$133,874 / $0
Rental income or (loss) (Real / Personal)$-18,336 / $0$-25,208 / $0$-53,673 / $0$-49,428 / $0
Net gain/loss from sales of assets other than inventory$0$0$0$2,966
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$0 / $0$2,966 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $0$0 / $0
Gain or (loss) (Securities / Other)$0 / $0$0 / $0$0 / $0$2,966 / $0
Net income/loss from fundraising events$-12,611$-12,015$-6,258$-7,002
Gross income from fundraising events$6,070$9,947$7,465$3,202
Less: direct expenses$18,681$21,962$13,723$10,204
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$1,325$3,142$513$645
900099$3,142$513$645
All other revenue$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$2,388,573$2,182,945$1,940,237$2,306,850
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$138,507$141,736$137,831$148,715
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$1,142,708$1,000,012$900,984$1,126,054
Pension plan accruals and contributions$319$7,772$9,548
Other employee benefits$229,925$173,200$221,963
Payroll taxes$116,939$132,842$111,893$90,342
Fees for services (non-employees)
Management$289,341$287,954$330,345
Legal$0$0$0
Accounting$0$0$0
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$14,642$6,878$7,624
Advertising and promotion$4,542$5,078$4,706
Office expenses$0$0$0
Information technology$0$0$0
Royalties$0$0$0
Occupancy$79,671$55,200$61,713
Travel$19,900$20,373$21,650
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$0$0$0
Interest$28,591$19,355$15,771
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$99,220$74,567$51,027
Insurance$16,504$4,219$11,826
Other expenses$62,934$65,454$118,267
Other expenses$55,726$62,260$79,794
Other expenses$5,145$4,528$4,056
Other expenses$1,895$2,691$3,449
Balance Sheet
2011201220132014
Total assets$3,289,850$2,980,274$3,076,008$3,306,837
Cash - non-interest-bearing$577,026$847,453$683,378
Savings and temporary cash investments$326,275$380,711$86,517
Pledges and grants receivable, net$203,350$193,600$207,800
Accounts receivable, net$474,017$345,635$590,824
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$24,330$30,126$20,836
Land, buildings, and equipment: cost or other basis$1,375,204$1,255,714$1,192,069
Investments - publicly traded securities$0$0$508,091
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$72$22,769$17,322
Total liabilities$1,007,429$921,310$889,161$995,966
Accounts payable and accrued expenses$137,012$145,065$193,559
Grants payable$0$0$0
Deferred revenue$0$0$100,597
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$822,414$784,298$744,096$701,810
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0$0
Total net assets or fund balances$2,282,421$2,058,964$2,186,847$2,310,871
Unrestricted net assets$1,855,614$1,993,247$2,095,571
Temporarily restricted net assets$203,350$193,600$215,300
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
2010 - 2014 Total
Public Support$10,198,074
Subtotal Support$10,686,885
Gifts, grants, contributions, and membership fees received$10,686,885
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$488,811
Total Support$10,741,166
Public Support$10,686,885
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$41,787
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$12,494
Gross receipts from related activities, etc.$849,867
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$46,899$46,700$199
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$46,899$46,700$199
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$199
Net operating loss deduction$199
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Guildhaus2413 Canal St, Blue Island, IL 60406-2926IL1991-05$443,257
2Prairie Center Health Systems Inc718 W Killarney St, Urbana, IL 61801-1015IL1989-01$5,349,146
3Specialized Assistance Services Nfp2630 S Wabash Ave 2nd F, Chicago, IL 60616-2825IL1977-03$4,677,212
4Heartland Head Start Inc206 Stillwell St, Bloomington, IL 61701-3741IL1974-04$4,413,668
5Renz Addiction Counseling Center1 American Way Ste 2 # West, Elgin, IL 60120-4340IL1965-05$2,743,692
6Greater Chicagoland Fellowship Club29w225 North Ave, West Chicago, IL 60185-1340IL1998-08$2,640,578
7Breaking Free Inc1301 W 22nd St Ste 800, Oak Brook, IL 60523-3391IL1978-03$2,565,850
8Serenity House Counseling Services Inc, Chrysalis One Inc891 S Rte 53, Addison, IL 60101-4220IL1985-09$1,769,725
9Peer Services Inc906 Davis St, Evanston, IL 60201-3608IL1975-04$1,659,663
10Duane Dean Behavioral Treatment Health Center700 E Court St, Kankakee, IL 60901-4131IL1975-07$805,652
11Alcoholics Anonymous Chicago Area Service Office180 N Wabash Ave Ste 305, Chicago, IL 60601-3608IL1951-09$768,521
12Sojourn Foundation565 N Turner Ave, Freeport, IL 61032-3252IL1995-12$57,021
13Chicago Suburban Southwest Intergroup Of Overeaters AnonymousPo Box 384, Palos Heights, IL 60463IL1998-09$0
14Deby Focus4343 N Clarendon Ste 104-3, Chicago, IL 60613-2698IL1995-06$0
15Forever Free4539 S Wells St, Chicago, IL 60609-3905IL1946-03$0
16New Hab City Inc4335 Kildare Ct, Matteson, IL 60443-2308IL1998-03$0
17Sangamon-Menard Alcoholism And Drugs Council, Triangle Center120 N 11th St, Springfield, IL 62703-1002IL1962-12$0
18Sitte Inc4710 S Woodlawn, Chicago, IL 60615-1940IL1997-05$0
19South Suburban Alano ClubPo Box721, Chicago Heights, IL 60411IL1998-01$0
20Ties That Bind Us Together6306 S Eberhart Ave, Chicago, IL 60637-3306IL1998-05$0
Number of organizations performing similar types of work
Alaska2
Alabama8
Arkansas5
Arizona12
California135
Colorado15
Connecticut16
District of Columbia4
Delaware2
Florida34
Georgia12
Hawaii6
Iowa12
Idaho3
Illinois32
Indiana12
Kansas12
Kentucky7
Louisiana8
Massachusetts20
Maryland22
Maine6
Michigan25
Minnesota15
Missouri12
Mississippi4
Montana5
North Carolina15
North Dakota5
Nebraska8
New Hampshire2
New Jersey14
New Mexico5
Nevada5
New York29
Ohio30
Oklahoma13
Oregon13
Pennsylvania34
Rhode Island3
South Carolina2
South Dakota3
Tennessee15
Texas49
Utah4
Virginia9
Vermont2
Washington19
Wisconsin12
West Virginia3
Wyoming4
International2
Total746

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