Breathe Southern California (EIN 951641451) - 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

1927

Legal Domicile

Principal Officer

Marc Carrel

Phone

3239358050

Tax Period

2024-07-01 to 2025-06-30

Breathe Southern California, founded in 1927, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2024. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $2.9M exceeded revenue, resulting in a 14% operating deficit.

Mission

To prevent lung disease and to promote lung health and clean air.

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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 (2024)

Revenue Breakdown

Contributions & Grants $1,527,260

Program Service Revenue $0

Investment Income $103,120

Other Revenue $942,703

TOTAL REVENUE $2,573,083

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,624,357

Fundraising Expenses $0

Program Expenses $2,923,727

Other Expenses $1,299,370

TOTAL EXPENSES $2,923,727

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,573,083	$4,719,274	-0.5%
Expenses	$2,923,727	$2,305,383	+0.3%
Net Income	$-350,644	$2,413,891	-1.1%

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

Employees

Volunteers

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
Andrea M Caster Esq	Chair	6.00	Officer Director	$0	$0	$0
Eileena James Brown MBA	Past Chair	6.00	Officer Director	$0	$0	$0
Lauren Nevitt Esq	Treasurer	6.00	Officer Director	$0	$0	$0
Lucy Labruzzo	Secretary	6.00	Officer Director	$0	$0	$0
Steven L Bryson Esq	Board Member	6.00	Director	$0	$0	$0
Cynthia Carter	Board Member	6.00	Director	$0	$0	$0
Gavin Chan	Board Member	6.00	Director	$0	$0	$0
Angela DePaoli MS PMP	Board Member	6.00	Director	$0	$0	$0
Robert L Duitsman Esq	Board Member	6.00	Director	$0	$0	$0
Anita Gabrielian	Board Member	6.00	Director	$0	$0	$0
Diana Guth	Board Member	6.00	Director	$0	$0	$0
Dave Grant DBA	Board Member	6.00	Director	$0	$0	$0
Lawrence M Lebowsky Esq	Board Member	6.00	Director	$0	$0	$0
Megan Lorenz Esq	Board Member	6.00	Director	$0	$0	$0
Chris Musgrave	Board Member	6.00	Director	$0	$0	$0
Bo Okoroji	Board Member	6.00	Director	$0	$0	$0
Whitney ONeill	Board Member	6.00	Director	$0	$0	$0
Reza Ronaghi MD	Board Member	6.00	Director	$0	$0	$0
Kara Sax	Board Member	6.00	Director	$0	$0	$0
Erika Schimmel-Guiles	Board Member	6.00	Director	$0	$0	$0
Guy W Soo Hoo MD	Board Member	6.00	Director	$0	$0	$0
Lexi Wiley	Board Member	6.00	Director	$0	$0	$0
Zach Woolridge	Board Member	6.00	Director	$0	$0	$0
Marc Carrel	President & CEO	40.00	Officer	$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	$2,573,083	$2,923,727	$11,445,158	$-350,644
2024	$4,719,274	$2,305,383	$11,645,364	$2,413,891
2023	$2,171,804	$2,075,948	$8,816,477	$95,856
2022	$1,928,478	$2,201,327	$8,614,009	$-272,849
2021	$1,270,769	$2,103,827	$8,379,717	$-833,058
2020	$1,070,080	$1,735,099	$8,693,386	$-665,019
2019	$2,325,941	$2,503,715	$9,384,813	$-177,774
2018	$1,213,485	$2,060,885	$9,251,152	$-847,400

Breathe Southern California