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Breathing Association

EIN 31-4387540 · Columbus, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak32 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE BREATHING ASSOCIATION SERVES THE COMMUNITY AS ONE OF THE LEADING RESOURCES FOR PROMOTING LUNG HEALTH AND PREVENTING LUNG DISEASE THROUGH EDUCATION, DETECTION, AND SERVICE.

Income
$4.1 million
Spending
$4.2 million
Spent on programs
83%
Reserves
0 months of spending
Largest source of income
government grants, 78%
Employees
41
Volunteers
23
Highest pay
$154,281, president & ceo

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 32 out of 100. Higher than 4% of charities in its peer group (diseases, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover -0.0 months of spending.

  • Debt

    5 of 20

    It owes 70% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    0 of 15

    Income fell 38% on the year before.

  • Spending floor

    15 of 15

    83% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 61% of charities in its peer group (diseases, $1m to $10m).

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $2.8 million spent. PROVIDE FINANCIAL ASSISTANCE TO OVER 11,935 LOW INCOME, MEDICALLY-VULNERABLE INDIVIDUALS THROUGH OUR MEDICAL HOME ENERGY ASSISTANCE PROGRAM (HEAP) AND PERCENTAGE OF INCOME PAYMENT PLAN (PIPP) SERVICES CONCURRENTLY LINKING THEM WITH REDUCED ENERGY COST PROGRAMS AND OTHER SERVICES TO IMPROVE THEIR QUALITY OF LIFE.
  2. $701,211 spent. PROVIDE PRIMARY HEALTHCARE AND LUNG HEALTH SPECIALTY SERVICES AND PRESCRIPTION ASSISTANCE TO MORE THAN 2,045 MEDICALLY VULNERABLE LOW INCOME CLIENTS VIA OUR MEDICAL HEAP CLINIC AND MOBILE MEDICAL UNIT. PROVIDE IN HOME OUTREACH SERVICES TO CHILDREN AND ADULTS WITH ASTHMA, INCLUDING ASTHMA MANAGEMENT EDUCATION TOOLS, EQUIPMENT AND SUPPLIES. PROVIDE IN HOME AND COMMUNITY EDUCATION PROGRAMS FOR ADULTS WITH CHRONIC LUNG DISEASE HELPING THEM BETTER MANAGE THEIR HEALTH WITH INFORMATION, SUPPORT AND EQUIPMENT.
  3. $13,915 spent. PROVIDE LUNG HEALTH EDUCATION TO OVER 366 SENIORS IN FRANKLIN COUNTY BY REDUCING BARRIERS TO CARE.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 1986.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.