Nonprofit · EIN 93-1088674
BRAKING CYCLES
Tax-exempt · PORTLAND, OR 97202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,318,130 | $1,328,386 | -$10,256 | $599,578 | $38,498 | $561,080 |
| December 31, 2024 | 990 | $807,076 | $1,046,929 | -$239,853 | $573,886 | $2,550 | $571,336 |
| December 31, 2023 | 990 | $980,933 | $1,026,649 | -$45,716 | $825,423 | $554 | $824,869 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,169,241
- Program service revenue
- $143,022
- Investment income
- $780
- Net income from fundraising events
- $2,252
- Other revenue
- $5,087
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $84,360
- Other salaries and wages
- $586,190
- Salaries, compensation and benefits (total)
- $815,616
- Professional fundraising fees
- $0
- Accounting fees
- $1,322
- Occupancy
- $132,676
- Travel
- $23,541
- Depreciation
- $2,233
- Program services (functional)
- $858,285
- Management and general (functional)
- $352,574
- Fundraising (functional)
- $117,527
Balance sheet and other
- Total assets, start of year
- $573,886
- Total assets, end of year
- $599,578
- Total liabilities, end of year
- $38,498
- Net assets, end of year
- $561,080
- Land, buildings and equipment
- $25,805
- Gross receipts
- $1,352,110
- Employees
- 72
- Volunteers
- 300
- Year formed
- 1991
- State of legal domicile
- OR
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 |
|---|---|---|---|---|
| RHONA C MAHL | Executive Dir. Officer | 40 | $75,000 | $9,360 |
| BERT WAUGH JR | Board Chair Trustee or director, Officer | 20 | $0 | $0 |
| BLAKE SCHELLENBERG | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| DAVID ADAMS | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| LYDIA MASSAAD | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| RYAN JONES | Director Trustee or director | 1 | $0 | $0 |
| GARY GORSUCH | Director Trustee or director | 1 | $0 | $0 |
| RICKY FRANCO | Director Trustee or director | 1 | $0 | $0 |
| CHAD WITHROW | Director Trustee or director | 1 | $0 | $0 |
| JOHN HUGHES | Director Trustee or director | 1 | $0 | $0 |
| MAX MILLER | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERT WAUGH JR | Chairman Trustee or director, Officer | 20 | $0 |
| BLAKE SCHELLENBERG | Chairman Trustee or director, Officer | 1 | $0 |
| DAVID ADAMS | Treasurer Trustee or director, Officer | 1 | $0 |
| LYDIA MASSAAD | Secretary Trustee or director, Officer | 1 | $0 |
| RYAN JONES | Director Trustee or director | 1 | $0 |
| GARY GORSUCH | Director Trustee or director | 1 | $0 |
| RICKY FRANCO | Director Trustee or director | 1 | $0 |
| CHAD WITHROW | Director Trustee or director | 1 | $0 |
| JULIE FRESN | Director Trustee or director | 1 | $0 |
| BERT WAUGH III | Director Trustee or director | 1 | $0 |
| RHONA C MAHL | Executive Dir. Officer | 40 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RHONA C MAHL | Executive Dir. Officer | 40 | $75,000 | $7,691 |
| BERT WAUGH JR | BOARD CHAIR Trustee or director, Officer | 20 | $0 | $0 |
| BLAKE SCHELLENBERG | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| DAVID ADAMS | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| LYDIA MASSAAD | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| RYAN JONES | Director Trustee or director | 1 | $0 | $0 |
| GARY GORSUCH | Director Trustee or director | 1 | $0 | $0 |
| RICKY FRANCO | Director Trustee or director | 1 | $0 | $0 |
| CHAD WITHROW | Director Trustee or director | 1 | $0 | $0 |
| JULIE FRESN | Director Trustee or director | 1 | $0 | $0 |
| BERT WAUGH III | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3354 SE POWELL BLVD, PORTLAND, OR 97202-1974
- In care of
- % BERT E WAUGH JR PRES
- Principal officer (990 for 2025)
- RHONA C MAHL, PO Box 30176, Portland, OR 97294
- Signed the 990
- RHONA C MAHL, Executive Director
- Phone
- (503) 350-7215
- Website
- www.transitionalyouth.org
- Return prepared by
- KERN & THOMPSON LLC
Mission
PROVIDES SUPPORT FOR HOMELESS AND ABANDONED YOUTH.
Program accomplishments
- TRANSITIONAL YOUTH/BREAKING CYCLES PROVIDES ONGOING SUPPORT, LONG-TERM HOUSING, AND JOB TRAINING TO YOUTH, AGES 0-24, IN THE METROPOLITAN COMMUNITY.BRAKING CYCLES COFFEE & BIKES WAS ESTABLISHED BY TRANSITIONAL YOUTH TO PROVIDE JOB SKILLS TRAINING FOR YOUTH IN THEIR PROGRAM.Expenses $858,285 · revenue $145,857
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
- 93-1088674
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99Z)
- Assets (IRS master file)
- $599,578
- Income (IRS master file)
- $1,352,110
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,318,130 | $1,328,386 | $599,578 | IRS |
| 990 | December 2024 | $807,076 | $1,046,929 | $573,886 | IRS |
| 990 | December 2023 | $980,933 | $1,026,649 | $825,423 | XML |
| 990 | December 2022 | $980,710 | $925,411 | $872,179 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 93-1088674).
Questions about BRAKING CYCLES
- What is the EIN of BRAKING CYCLES?
- The employer identification number (EIN) of BRAKING CYCLES is 93-1088674.
- Is BRAKING CYCLES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to BRAKING CYCLES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BRAKING CYCLES 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 BRAKING CYCLES 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 BRAKING CYCLES 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 BRAKING CYCLES?
- The 990 for the year ended December 31, 2025 names RHONA C MAHL.
- Who are the officers and directors of BRAKING CYCLES?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $75,000 (RHONA C MAHL, Executive Dir.).
- How much revenue does BRAKING CYCLES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,318,130, expenses of $1,328,386 and total assets of $599,578 at year end.
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