I have had these for both breakfast and dinner. This is extremely simple to make, is relatively quick and generally doesn't require a grocery run as it uses things that I always have around the house... Canned tomatoes, canned beans, onion, etc. Bonus: I always have some salsa left over to use with chips the next day.
Add the tomatoes, the roughly chopped onion, roughly chopped pepper, garlic, half the lime juice, half of the can of beans and cilantro into a food processor. My mini Cuisinart just holds all the ingredients.
Pulse the ingredients until they are well blended but try to keep it chunky. Once you got it where you want it add salt and pepper to taste.
I pulsed a bit too much on this batch... In my opinion but you get the idea.
Add the remaining black beans from the can into a bowl. Add the pinch of cumin, the other half of the lime juice, and salt and pepper. Use the back of a fork to lightly mash the beans.
In a large skillet, big enough to hold the tortilla, heat the tortilla over medium high heat till toasted. I personally perfer mine to be well done making it crunchy but good to your desired doneness.
Since the tortilla usually takes longer to complete then my eggs, I start the eggs when the tortilla is about half done. You could easily start the eggs right after you get the tortilla started. But anyway...
Prepare a nonstick skillet to prepare your eggs by adding some cooking spray. Heat the pan to about medium, crack your egg and place it into the pan. I do mine two at a time... Cook them until the whites have set but the yolks are still runny.
Serve the beans by spreading them over the tortillas. Place the eggs on top of the beans and add salsa over top. Eat it immediately while the eggs and the tortilla are still hot.