Skip to the page content
Your donations
Passes our checks

Breathe Southern California

EIN 95-1641451 · Los Angeles, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood74 out of 100GovernanceGood84 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To promote clean air and healthy lungs through research, education, advocacy, and technology.

Income
$2.6 million
Spending
$2.9 million
Spent on programs
100%
Reserves
13.5 months of spending
Largest source of income
donations and private grants, 59%
Employees
17
Volunteers
40

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

Good: 74 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 13.5 months of spending.

  • Debt

    20 of 20

    It owes 7% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    0 of 15

    Income fell 45% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs and raising each dollar of donations cost 0 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

Good: 84 out of 100.

  • Independent board

    25 of 25

    23 of 23 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.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed 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 (7)
  1. $1.5 million spent. Youth Education Programs - Breathe Southern California partners with afterschool programs such as WRAP, the LBUSD afterschool program the Boys & Girls Club of Long Beach, LA Conservation Corps, and others to bring educational program to students. Since 2006, Breathe Southern California has served over 11,000 K-8th grade students in more than 118 schools through these programs. These programs include O24U, an environmental and asthma education program for 8 to 14-year olds teaching children about the environment and its impact on lung health, FiRST!, a tobacco and nicotine prevention program that aims to provide students with the skills and knowledge to resist tobacco and nicotine use and empower them to lead the first smoke-free generation, and Project GROW, a hands-on, garden-based learning program emphasizing the connection between the environment, food, and health.
  2. $470,000 spent. Trudeau Society - This nearly century-old membership organization provides doctors and allied health professionals with networking opportunities, special events, and continuing education and conferences featuring the latest research on lung health. In April 2019 the Trudeau Society sponsored its annual COPD & Lung Health Conference that included lectures and panels provided by medical experts focusing on innovations in lung health treatments. Trudeau Society also sponsors the California Research Forum on Lung Health which enables pulmonary research investigators to share their findings relating to improved treatments, technologies and management of lung health conditions.
  3. $295,000 spent. The Vaping Trend: Clearing the Air - This is a workshop for parents, teachers and school administrators to help them address the growing trend of youth vaping. We focus on teaching adults about the potential dangers of teen exposure to vaping both inside and outside of school.
  4. $188,727 spent. Other programs
  5. $175,000 spent. Adult Lung Health Workshops - For the 2024-25 fiscal year, Breathe Southern California began a partnership with CareMore Health to conduct workshops at community centers and senior centers throughout Los Angeles County to educate people about lung health and to conduct screenings for chronic obstructive pulmonary disease (COPD).
  6. $175,000 spent. Lung Power - This family-centered patient education program for children and teens with asthma provides education and self-management tools to help families better manage their children's asthma.
  7. $75,000 spent. Advocacy - Breathe Southern California advocates at the local, state and federal levels on issues related to public health, asthma, COPD, smoking and nicotine prevention, as well as ways to improve lung health and improve air quality in Southern California.

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 November 6, 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 January 1940.

    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 November 4, 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.