﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-15T14:19:59-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>611336870</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRANK N HESTAND CPA PSC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>261 REGENCY CIR FL 1</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40503</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>364654499</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BREATH OF LIFE CHARITY FUND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BREA</BusinessNameControlTxt>
      <PhoneNum>5133280771</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2300 MONTANA AVENUE</AddressLine1Txt>
        <CityNm>CINCINNATI</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45211</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TERRY BURKE</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>5133280771</PhoneNum>
      <SignatureDt>2026-02-02</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANK N HESTAND</PreparerPersonNm>
      <PTIN>P01296621</PTIN>
      <PhoneNum>8592763573</PhoneNum>
      <PreparationDt>2026-02-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>177426</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>174358</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>3068</InvestmentIncomeAmt>
      <TotalRevenueAmt>177426</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>50</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>356025</OtherExpensesTotalAmt>
      <TotalExpensesAmt>356075</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-178649</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>433597</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>254948</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>433597</BOYAmt>
        <EOYAmt>254948</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>433597</BOYAmt>
        <EOYAmt>254948</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>433597</BOYAmt>
        <EOYAmt>254948</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO EDUCATE THE PUBLIC ABOUT WORK RELATED DISEASES RELATED TO ASBESTOS. THE ORGANIZATIONS PRIMARY GOAL IS TO DONATE TO ORGANIZATIONS THAT QUALIFY UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE WHOSE FOCUS IS FINDING CURES FOR THE ASBESTOS RELATED DISEASES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO MAKE DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE, FOCUSING ON FINDING CURES AND EDUCATING THE PUBLIC ABOUT WORK-RELATED DISEASES RELATED TO ASBESTOS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>348116</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>348116</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN PATTERSON</PersonNm>
        <TitleTxt>CO CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE HICKEY</PersonNm>
        <TitleTxt>CO CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON PIERSOL JR</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN POTEET</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUG RIPPLE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY BURKE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN TRIMBLE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE WALLACE</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRYAN DAUB</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARIN PETERS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM CICERO</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TERRY BURKE</PersonNm>
        <USAddress>
          <AddressLine1Txt>2300 MONTANA AVENUE</AddressLine1Txt>
          <CityNm>CINCINNATI</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45211</ZIPCd>
        </USAddress>
        <PhoneNum>5133280771</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>121311</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>176103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>165932</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177426</CurrentTaxYearAmt>
        <TotalAmt>640772</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>121311</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>176103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>165932</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177426</CurrentTaxYearAmt>
        <TotalAmt>640772</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>640772</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>121311</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>176103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>165932</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177426</CurrentTaxYearAmt>
        <TotalAmt>640772</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 70 ANNUAL MEETING 6,963 876 GOLF/BIKE RALLY EXPENSES 20,821 CONTRIBUTIONS 327,295 TOTAL 356,025</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO EDUCATE THE PUBLIC ABOUT WORK RELATED DISEASES RELATED TO ASBESTOS. THE ORGANIZATIONS PRIMARY GOAL IS TO DONATE TO ORGANIZATIONS THAT QUALIFY UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE WHOSE FOCUS IS FINDING CURES FOR THE ASBESTOS RELATED DISEASES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>