Philanthropy & Grantmaking (T12) IRS Verified DX Registered 990 on File

LIVING BREATH FOUNDATION

EIN: 26-2725465 · MONTEREY, CA 93940-6437 · United States · FY 2025 Data

3 out of 5 53 / 100 Based on 2+ years of filings

Financial strength (30%) 86/100

Reliability (20%) 50/100

Effectiveness (25%) 68/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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Mission Statement

The Living Breath Foundation is a non-profit organization created to help those living with Cystic Fibrosis. We award scholarships for qualifying individuals who wish to further their education beyond the high school level. We also assist individuals and families with the added expenses associated with having Cystic Fibrosis, which include the extensive costs of prescription medication and medical equipment. For individuals who have prolonged or frequent absence from work we provide financial assistance in certain situations. In addition to providing financial assistance, The Living Breath Foundations plans on producing new and inventive ways to raise awareness about the disease and what it takes to live with the illness.

Financial Overview — FY 2025

$264K

Total Revenue

$242K

Total Expenses

$268K

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 66.8%

Fundraising Efficiency 1.4%

Operating Reserve 13.30x

Liability-to-Asset 1.3%

Revenue Diversification 73.0%

Executive Compensation $62K

Compared with Peers

FY 2025

Compared with 8,005 similar organizations (United States, Philanthropy & Grantmaking, $100K–$1M in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	66.8%	90.0%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	31.1%	7.6%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	2.1%	0.0%	P10P90	Below median
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	1.4%	5.0%	P10P90	Above median
Operating reserve Months of expenses covered by net assets · higher is better	13.3 mo	98.0 mo	P10P90	Bottom quarter
Liabilities to assets Total liabilities / total assets · lower is better	1.3%	0.0%	P10P90	Bottom quarter
Revenue concentration Share of revenue from the largest source · lower is better	73.0%	90.3%	P10P90	Top quarter
Revenue growth Year over year revenue growth	42.1%	11.3%	P10P90
Expense growth Year over year expense growth	1.8%	8.2%	P10P90
Surplus margin Surplus as a share of revenue	8.4%	4.5%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %
2025	$264K	$242K	$268K	66.8%
2024	$186K	$238K	$246K	62.7%
2023	$207K	$229K	$297K	63.0%
2022	$302K	$237K	$319K	60.7%
2021	$281K	$192K	N/A	—

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Organization Details

EIN: 26-2725465
State: CA
City: MONTEREY
ZIP: 93940-6437
Classification: T12
Category: Philanthropy & Grantmaking
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 2008
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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