The Breathing Association

Tax-deductible

Columbus, OH501(c)(3)Since 1906Diseases & DisordersEIN 31-4387540Revenue $4.1M in FY2025

On file with the IRSbreathingassociation.org741 E Broad St, 43205-1001 · Columbus, OHTax-exempt since Jun 1986Publicly supported — 509(a)(2)

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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.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 23 volunteers and 41 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $76K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$154K
to officers and key staff · 4% of spending
Top officer’s pay higher than 55% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $409K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.4M
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.1M
-38% vs prior year
Spent
$4.2M
To programs
83%
Net assets
$603K
By yearFY2020–FY2025
Revenue
$4.1M
FY2025▼ -38%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.7M
FY2021$2.8M
FY2022$3.0M
FY2023$5.0M
FY2024$6.7M
FY2025$4.1M
Expenses
$4.2M
FY2025▼ -37%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.7M
FY2021$2.8M
FY2022$3.0M
FY2023$5.3M
FY2024$6.7M
FY2025$4.2M
Net assets
$603K
FY2025▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.0M
FY2022$909K
FY2023$661K
FY2024$652K
FY2025$603K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1986.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $3.5M Management & general 16% · $689K Fundraising 1% · $48K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
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
Immediate Past Board Chair
$0Pt VII · Sec A

Iyaad Hasan’s $154K as President & CEO is at the 55th percentile of top reported officer pay among 733 $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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates, detects, and serves to promote lung health and prevent lung disease.

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Provided by the organization

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3 programs · $3.5M · in their 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

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 11 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$4.1M
Ln 12
Gifts and grantsLn 1h$4.0M
Fees for servicesLn 2g$59K
Investment incomeLn 3$23K
Money outPt IX
$4.2M
Ln 25
Programscol B$3.5M
Managementcol C$689K
Fundraisingcol D$48K
Owns and owesPt X
$603K
net assets · Ln 32
Cash and savingsLn 1–2$83K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.0M
Government grantsLn 1e$3.2M
Fundraising eventsLn 1c$3K
Fees for servicesLn 2g$59K
Investment incomeLn 3$23K
Other incomeLn 4–11$5K
Gains on assetsLn 7$4K
Total revenueLn 12$4.1M
Assets in detailPt X, end of year
CashLn 1$83K
Cash and savings togetherLn 1–2$83K
InvestmentsLn 11–13$785K
Land, buildings, equipmentLn 10c$486K
Other assetsLn 15$306K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.4M
Net assetsLn 32$603K
OperationsPt I, VI
EmployeesI 541
VolunteersI 623
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$324K$83K
InvestmentsLn 11–13$579K$785K
Land, buildings, equipmentLn 10c$427K$486K
Total assetsLn 16$1.9M$2.0M
LiabilitiesLn 26$1.2M$1.4M
Net assetsLn 32$652K$603K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$154K$118K$35K$984
Other salaries and wagesLn 7$1.9M$1.4M$419K$12K
Other employee benefitsLn 9$172K$151K$20K$1K
Payroll taxesLn 10$146K$115K$30K$938
Legal feesLn 11b$11K$8K$3K
Investment management feesLn 11f$7K$7K
Other fees for servicesLn 11g$251K$230K$19K$2K
Office expensesLn 13$230K$217K$12K$1K
Information technologyLn 14$73K$72K$967$78
OccupancyLn 16$112K$95K$7K$10K
Conferences, conventions and meetingsLn 19$11K$6K$514$5K
InterestLn 20$36K$35K$1K$106
Depreciation, depletion and amortizationLn 22$64K$13K$51K
InsuranceLn 23$43K$35K$8K
Other expenses (24a–d)Ln 24$1.1M$976K$66K$14K
All other expensesLn 24e$12K$2K$10K$182
Total functional expensesLn 25$4.2M$3.5M$689K$48K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $4.1M$4.2M−$107K$603K 990 PDF
FY2024 $6.7M$6.7M−$67K$652K 990 PDF
FY2023 $5.0M$5.3M−$295K$661K 990 PDF
FY2022 $3.0M$3.0M−$38K$909K 990 PDF
FY2021 $2.8M$2.8M$47K$1.0M 990 PDF
FY2020 $2.7M$2.7M$6K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $4,122,026 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,481,968$4,034,375
I-9 Program service revenuePrior year $166,798$59,180
I-10 Investment incomePrior year $32,303$23,047
I-11 Other revenuePrior year −$15,235$5,424
I-12 Total revenuePrior year $6,665,834$4,122,026
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $22,062$0
I-15 Salaries and benefitsPrior year $2,322,277$2,323,565
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,388,077$1,905,868
I-18 Total expensesPrior year $6,732,416$4,229,433
I-19 Revenue less expensesPrior year −$66,582−$107,407
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,122,026 across 9 lines filed
VIII-1c Fundraising events$2,700
VIII-1e Government grants$3,230,336
VIII-1f All other contributions, gifts and grants$801,339
VIII-1h Total contributions, gifts and grants$4,034,375
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $59,180$59,180
VIII-3 Investment incomeExcluded from tax $19,238$19,238
VIII-7 Net gain or loss on sales of assetsExcluded from tax $3,809$3,809
VIII-8 Net income from fundraising eventsExcluded from tax $5,424$5,424
VIII-12 Total revenueRelated to mission $59,180 · Unrelated business $0 · Excluded from tax $28,471$4,122,026
Part IX · Statement of functional expenses $4,229,433 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $118,344 · Management $34,953 · Fundraising $984$154,281
IX-7 Other salaries and wagesPrograms $1,420,185 · Management $419,456 · Fundraising $11,805$1,851,446
IX-9 Other employee benefitsPrograms $151,220 · Management $19,842 · Fundraising $1,064$172,126
IX-10 Payroll taxesPrograms $114,835 · Management $29,939 · Fundraising $938$145,712
IX-11b Legal feesPrograms $8,265 · Management $3,083$11,348
IX-11f Investment management feesManagement $6,861$6,861
IX-11g Other fees for servicesPrograms $230,070 · Management $18,899 · Fundraising $2,220$251,189
IX-13 Office expensesPrograms $216,722 · Management $11,855 · Fundraising $1,333$229,910
IX-14 Information technologyPrograms $71,914 · Management $967 · Fundraising $78$72,959
IX-16 OccupancyPrograms $95,102 · Management $6,550 · Fundraising $10,348$112,000
IX-19 Conferences, conventions and meetingsPrograms $5,767 · Management $514 · Fundraising $5,060$11,341
IX-20 InterestPrograms $34,605 · Management $1,318 · Fundraising $106$36,029
IX-22 Depreciation, depletion and amortizationPrograms $13,489 · Management $50,744$64,233
IX-23 InsurancePrograms $34,933 · Management $7,730$42,663
IX-24 Other expenses (24a–d)Programs $975,704 · Management $65,951 · Fundraising $13,867$1,055,522
IX-24e All other expensesPrograms $1,647 · Management $9,984 · Fundraising $182$11,813
IX-25 Total functional expensesPrograms $3,492,802 · Management $688,646 · Fundraising $47,985$4,229,433
Part X · Balance sheet $2,041,338 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $324,100$83,383
X-4 Accounts receivableStart of year $105,927$275,442
X-9 Prepaid expenses and deferred chargesStart of year $50,606$105,474
X-10c Land, buildings and equipment, netStart of year $426,709$486,404
X-11 Publicly traded securitiesStart of year $579,173$784,906
X-15 Other assetsStart of year $381,038$305,729
X-16 Total assetsStart of year $1,867,553$2,041,338
X-17 Accounts payable and accrued expensesStart of year $970,499$1,028,082
X-19 Deferred revenueStart of year $244,648$410,463
X-26 Total liabilitiesStart of year $1,215,914$1,438,545
X-27 Net assets without donor restrictionsStart of year $558,951$480,207
X-28 Net assets with donor restrictionsStart of year $92,688$122,586
X-32 Total net assets or fund balancesStart of year $651,639$602,793
X-33 Total liabilities and net assetsStart of year $1,867,553$2,041,338
Part XI · Reconciliation of net assets $602,793 net assets at year end
XI-1 Total revenue$4,122,026
XI-2 Total expenses$4,229,433
XI-3 Revenue less expenses−$107,407
XI-4 Net assets at start of year$651,639
XI-5 Net unrealized gains (losses) on investments$58,561
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$602,793

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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