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The Breathing Association EIN 31-4387540

The Breathing Association

EIN  31-4387540 Public charity (501(c)(3)) Columbus, OH Founded 1906
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/18/26 · see original filing: IRS
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Size
$1–10M
What they do
Educates, detects, and serves to promote lung health and prevent lung disease.
Leadership
Iyaad Hasan · President & CEO · $154K
Money in and out
$4.1M revenue, $4.2M expenses
Bottom line
83% program efficiency

Educates, detects, and serves to promote lung health and prevent lung disease. For fiscal year 2024 it reported $4.1M in revenue, $4.2M in expenses, and $603K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$4.1M
Pt VIII · Ln 12
Total expenses
$4.2M
Pt IX · Ln 25
Net assets
$603K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$107K
Where spending went · Part IX cols B–D
Program services $0.83 Management & general $0.16 Fundraising $0.01
Program efficiency
83%
of spending reaches programs▼ -5% vs prior filing year
Operating runway
2.5mo
months of highly liquid reserves at operating expense rate▲ +56% vs prior filing year
Surplus margin
-3%
revenue over expenses, this year▼ -161% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$4.1M
FY2024▼ -38%
Expenses
$4.2M
FY2024▼ -37%
Total assets
$2.0M
FY2024▲ +9%
Total liabilities
$1.4M
FY2024▲ +18%
Total revenue
$4.1M
Pt VIII · Ln 12
Total expenses
$4.2M
Pt IX · Ln 25
Net assets
$603K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$107K
Total assetsPt X · Ln 16$2.0M
Program-expense ratioPt IX · col B83%
Voting members of governing bodyPt I · Ln 314
Independent voting membersPt I · Ln 414
Mission & Programs · Part III

Where the work happens

3 program services account for $3.5M of program spending, described in the organization's own filed words · FY2024.
01

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.

$2.8Mprogram expense
02

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.

$701Kprogram expense
03

Provide lung health education to over 366 seniors in franklin county by reducing barriers to care.

$14Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Breathing Association
EINHdr · item D31-4387540
Principal addressHdr · item CColumbus, OH
WebsiteHdr · item Jwww.breathingassociation.org
Year of formationHdr · item L1906
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFDiseases & Disorders (G45Z)
Ruling yearIRS BMFJun 1986

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a14
Independent voting membersPt VI · Ln 1b14
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Iyaad Hasan
President & CEO
$154,281Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Ed Frantz
Immediate Past Board Chair
$0Pt VII · Sec A

Iyaad Hasan’s $154K as President & CEO is at the 56th percentile of top reported officer pay among 731 $1–10M diseases & disorders nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Lori Sontag—$170,170$130,269$117,727——
Iyaad Hasan$154,281$136,373————
Joanne Spoth———$63,664$139,285$137,872
Alisha Hopkins————$105,346—
Colette Harrell————$102,763—
Jeffrey Schulze————$89,514$82,879

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$4.0M · 98%
Program service revenue$59K · 1%
Investment income$23K · 1%
Contributions & grants98%$4.0M
Program service revenue1%$59K
Investment income1%$23K
Other revenue$5K
— government grantsLn 1e$3.2M
Total revenueLn 12$4.1M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.83 Management & general $0.16 Fundraising $0.01
Program services83%$3.5M
Management & general16%$689K
Fundraising1%$48K
Total functional expensesLn 25$4.2M

Balance Sheet

Part X · end of year
CashLn 1$83K
Total assetsLn 16$2.0M
Total liabilitiesLn 26$1.4M
Total net assetsLn 32$603K
Months of cash on handcomputed0.2

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $868K · Operating expenses/yr $4.2M
2.5 months
Where the money goes
Program services
Program services $3.5M · Total expenses $4.2M
83%
Management & General
Management & general $689K · Total expenses $4.2M
16%
Fundraising
Fundraising $48K · Total expenses $4.2M
1%
Cost to raise $1
Fundraising expense (3-yr avg) $78K · Solicited contributions (3-yr avg) $938K
$0.08 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $4.0M · Total revenue $4.1M
98%
Government reliance
Government grants $3.2M · Total revenue $4.1M
78%
Earned-income share
Program service revenue $59K · Total revenue $4.1M
1%
Investment reliance
Investment income $23K · Total revenue $4.1M
+1%
Program self-sufficiency
Program service revenue $59K · Total expenses $4.2M
1%
Growth & trend
Revenue growth (YoY)
This year $4.1M · Prior year $6.7M
-38%
Revenue CAGR
FY2019 $2.7M · FY2024 $4.1M
+9%
Net-asset trend (YoY)
End of year $603K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $4.1M · Expenses $4.2M
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $2.0M
—
Net-asset ratio
Net assets $603K · Total assets $2.0M
30%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $785K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.0M
38%
People & payroll
Highest Reported Total Compensation
Individual Iyaad Hasan · Reported title PRESIDENT & CEO · Highest reported compensation $154K · Total expenses $4.2M
4%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $2.3M · Total expenses $4.2M
55%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 83%——
Overhead ratio 16%——
Fundraising cost ratio 1%——
Revenue growth -38%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
McKesson FoundationFY2024$166K
Columbus FoundationFY2024$142K
American Online Giving Foundation INCFY2024$24K
Charitable Healthcare Network INCFY2024$23K
Nisource Charitable FoundationFY2024$20K
Dorothy T & Myron T Seifert Charitable TrustFY2024$12K
Kentucky Fried Chicken Foundation INCFY2024$10K
Fidelity Investments Charitable Gift FundFY2024$6K
Total grants receivedfrom 11 funders$409K
See all 11 funders →

Similar Organizations

Closest in mission — by what they do
Respiratory Health AssociationIL
American Lung AssociationIL
Association of Asthma EducatorsPA
Association of Interventional Pulmonary Program DirectorsMI
Lung Health CoalitionCA
The American Broncho- Esophagological Association INCIL
See all organizations like The Breathing Association →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$6.7M revenue · ⤓ 990 PDF
FY2023$5.0M revenue · ⤓ 990 PDF
FY2022$3.0M revenue · ⤓ 990 PDF
FY2021$2.8M revenue · ⤓ 990 PDF
FY2020$2.7M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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