Add olive oil to a medium sized skillet over medium heat. Add onion and sauté for a few minutes. Add garlic and saute for 30 seconds.

Stir in cumin, salt and pepper. Add the entire can of fire-roasted tomatoes (including juices) and diced green chiles and bring mixture to a simmer. Simmer for 5 minutes, stirring occasionally.

Remove from heat and set aside. Taste and add more seasonings, to taste.

Heat a clean non-stick skillet. Spray lightly with non-stick spray. Heat tortillas, one at a time, for about 1 minute on each side.

Spread a spoonful of warm refried beans on each tortilla.

Spoon salsa over the beans and top with a fried egg.

Garnish with chopped cilantro and avocados.