THE LIVING BREATH FOUNDATION (EIN 262725465) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Phone

8313925283

Tax Period

2025-01-01 to 2025-12-31

THE LIVING BREATH FOUNDATION, founded in 2008, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $264K in total revenue in fiscal year 2025. Revenue surged 42% from the prior year, signaling strong growth momentum. Expenses of $242K left a modest 8% surplus.

Mission

OUR MISSION IS TO HELP THOSE LIVING WITH CYSTIC FIBROSIS BY PROVIDING SCHOLARSHIPS, FINANCIAL AIDE AND FUNDING RESEARCH. OUR FUND RAISING ACTIVITIES INCLUDE CHARITY EVENTS AND AUCTIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $71,324

Program Service Revenue $0

Investment Income $43

Other Revenue $192,735

TOTAL REVENUE $264,102

Expense Breakdown

Grants Paid $147,176

Salaries & Benefits $67,286

Fundraising Expenses $5,082

Program Expenses $161,431

Other Expenses $27,363

TOTAL EXPENSES $241,825

Year-over-Year Comparison

	2025	2024	Change
Revenue	$264,102	$185,901	+0.4%
Expenses	$241,825	$237,515	+0.0%
Net Income	$22,277	$-51,614	-1.4%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LORI PAPPAGEORGAS	Treasurer	10.00	Officer Director	$0	$0	$0
CHRIS PAPPAGEORGAS	President	10.00	Director	$0	$0	$0
SANDI EASON	Director	5.00	Director	$0	$0	$0
SYDNEY ALTANO	Director	5.00	Director	$0	$0	$0
JOHN SCOTT NAYLOR	Director	5.00	Director	$0	$0	$0
JESSICA HARWOOD	Director	5.00	Director	$0	$0	$0
LIESL LUDINGTON	Director	5.00	Director	$0	$0	$0
CHERI SCHMIDT	Director	5.00	Director	$0	$0	$0
CHERYL TATUM	Director	5.00	Director	$0	$0	$0
DONA WRIGHT BATES	Director	5.00	Director	$0	$0	$0
KENNY BOYD	Director	5.00	Director	$0	$0	$0
LAURA NICOLA	Director	5.00	Director	$0	$0	$0
TERE CARRUBA	Director	5.00	Director	$0	$0	$0
CATHE RACE	Director	5.00	Director	$0	$0	$0
NICK BELL	Director	5.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$264,102	$241,825	$271,493	$22,277
2024	$185,901	$237,515	$248,744	$-51,614
2023	$206,842	$228,876	$297,435	$-22,034
2022	$302,261	$237,036	$319,469	$65,225
2021	$281,365	$192,409	$257,642	$88,956
2020	$92,202	$208,868	$172,342	$-116,666
2019	$278,233	$196,290	$284,008	$81,943
2018	$205,271	$214,453	$202,065	$-9,182

THE LIVING BREATH FOUNDATION