Nonprofit · EIN 26-2725465
LIVING BREATH FOUNDATION
Tax-exempt · MONTEREY, CA 93940
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $264,102 | $241,825 | $22,277 | $271,493 | $3,395 | $268,098 |
| December 31, 2024 | 990 | $185,901 | $237,515 | -$51,614 | $248,744 | $2,923 | $245,821 |
| December 31, 2023 | 990 | $206,842 | $228,876 | -$22,034 | $297,435 | $0 | $297,435 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $71,324
- Program service revenue
- $0
- Investment income
- $43
- Net income from fundraising events
- $192,735
- Other revenue
- $192,735
Expenses
- Grants and similar amounts paid
- $147,176
- Compensation of officers, directors and key employees
- $62,400
- Salaries, compensation and benefits (total)
- $67,286
- Professional fundraising fees
- $0
- Accounting fees
- $2,250
- Depreciation
- $394
- Program services (functional)
- $161,431
- Management and general (functional)
- $75,312
- Fundraising (functional)
- $5,082
Balance sheet and other
- Total assets, start of year
- $248,744
- Total assets, end of year
- $271,493
- Total liabilities, end of year
- $3,395
- Net assets, end of year
- $268,098
- Land, buildings and equipment
- $198
- Gross receipts
- $431,522
- Employees
- 0
- Year formed
- 2008
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI PAPPAGEORGAS | Treasurer Trustee or director, Officer | 10 | $0 |
| CHRIS PAPPAGEORGAS | President Trustee or director | 10 | $0 |
| SANDI EASON | Director Trustee or director | 5 | $0 |
| SYDNEY ALTANO | Director Trustee or director | 5 | $0 |
| JOHN SCOTT NAYLOR | Director Trustee or director | 5 | $0 |
| JESSICA HARWOOD | Director Trustee or director | 5 | $0 |
| LIESL LUDINGTON | Director Trustee or director | 5 | $0 |
| CHERI SCHMIDT | Director Trustee or director | 5 | $0 |
| CHERYL TATUM | Director Trustee or director | 5 | $0 |
| DONA WRIGHT BATES | Director Trustee or director | 5 | $0 |
| KENNY BOYD | Director Trustee or director | 5 | $0 |
| LAURA NICOLA | Director Trustee or director | 5 | $0 |
| TERE CARRUBA | Director Trustee or director | 5 | $0 |
| CATHE RACE | Director Trustee or director | 5 | $0 |
| NICK BELL | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI PAPPAGEORGAS | Treasurer Trustee or director, Officer | 10 | $0 |
| CHRIS PAPPAGEORGAS | President Trustee or director | 10 | $0 |
| SANDI EASON | Director Trustee or director | 5 | $0 |
| SYDNEY ALTANO | Director Trustee or director | 5 | $0 |
| JOHN SCOTT NAYLOR | Director Trustee or director | 5 | $0 |
| JESSICA HARWOOD | Director Trustee or director | 5 | $0 |
| LIESL LUDINGTON | Director Trustee or director | 5 | $0 |
| CHERI SCHMIDT | Director Trustee or director | 5 | $0 |
| CHERYL TATUM | Director Trustee or director | 5 | $0 |
| DONA WRIGHT BATES | Director Trustee or director | 5 | $0 |
| KENNY BOYD | Director Trustee or director | 5 | $0 |
| LAURA NICOLA | Director Trustee or director | 5 | $0 |
| TERE CARRUBA | Director Trustee or director | 5 | $0 |
| CATHE RACE | Director Trustee or director | 5 | $0 |
| NICK BELL | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI PAPPAGEORGAS | Treasurer Trustee or director, Officer | 10 | $0 |
| CHRIS PAPPAGEORGAS | President Trustee or director | 10 | $0 |
| SANDI EASON | Director Trustee or director | 5 | $0 |
| SYDNEY ALTANO | Director Trustee or director | 5 | $0 |
| JOHN SCOTT NAYLOR | Director Trustee or director | 5 | $0 |
| JESSICA HARWOOD | Director Trustee or director | 5 | $0 |
| LIESL LUDINGTON | Director Trustee or director | 5 | $0 |
| CHERI SCHMIDT | Director Trustee or director | 5 | $0 |
| CHERYL TATUM | Director Trustee or director | 5 | $0 |
| DONA WRIGHT BATES | Director Trustee or director | 5 | $0 |
| KENNY BOYD | Director Trustee or director | 5 | $0 |
| LAURA NICOLA | Director Trustee or director | 5 | $0 |
| TERE CARRUBA | Director Trustee or director | 5 | $0 |
| CATHE RACE | Director Trustee or director | 5 | $0 |
| NICK BELL | Director Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2031 MARSALA CIR, MONTEREY, CA 93940-6437
- In care of
- % CHRIS PAPPAGEORGAS
- Signed the 990
- Lori Pappageorgas, Treasurer
- Phone
- (831) 392-5283
- Return prepared by
- Joel Knight Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 26-2725465 or by the name LIVING BREATH FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- ASSISTANCE WITH INDIVIDUALS LIVING WITH CYSTIC FIBROSIS AND CONTRIBUTIONS TO RELATED TAX EXEMPT CHARITIES.Expenses $161,431
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-2725465
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T12)
- Assets (IRS master file)
- $271,493
- Income (IRS master file)
- $431,522
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $264,102 | $241,825 | $271,493 | XML |
| 990 | December 2024 | $185,901 | $237,515 | $248,744 | XML |
| 990 | December 2023 | $206,842 | $228,876 | $297,435 | XML |
| 990 | December 2022 | $302,261 | $237,036 | $319,469 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2725465).
Questions about LIVING BREATH FOUNDATION
- What is the EIN of LIVING BREATH FOUNDATION?
- The employer identification number (EIN) of LIVING BREATH FOUNDATION is 26-2725465.
- Is LIVING BREATH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to LIVING BREATH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING BREATH FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVING BREATH FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING BREATH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of LIVING BREATH FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does LIVING BREATH FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $264,102, expenses of $241,825 and total assets of $271,493 at year end.
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All nonprofits in MONTEREY · California · Philanthropy, voluntarism and grantmaking foundations