Breath of Life International

Nonprofit profile at a glance

EIN
452991129
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Louisville, KY, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
International Relief
Affiliation
Christianity

Official website

Reported finances

Revenue
$192,440
Expenses
$145,032
Assets
$142,541
Liabilities
$2,521

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Jose Martinez (President)

People named in this filing

  • Jose Martinez (President)
  • Pascual Montero (Director)
  • James Watson (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission work programs and activities are designed to create self-sustainable ministries that empower entire communities to become fully devoted disciples of Jesus and experience Jesus love in practical ways.

What it reported doing in 2025

Across all initiatives 12 communities were impacted globally through discipleship training sustainable community development and holistic gospel engagement. The year began with the proposal of bold strategic goals. Although they seemed lofty to us we trusted in the God of possible and He did not disappoint! We celebrated 2 new church plants 3 Hispanic Latin American families identified for long term 11 Short-term trips 43 people mobilized cross-culturally 350+ people mobilized within their own countries 98 Mobilized to take the Perspectives course 4 New Discipleship classes and 22+ simple churches planted among unreached people groups. Of note we celebrated the initial participation of believers from Guatemala Honduras the Dominican Republic and Mexico in cross-cultural mission efforts in South Asia. This is a powerful testimony that Latin America is stepping fully into its calling not only as a mission field but as a mission force.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 100
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.4%; rating input score 69
  • Program expense ratio: 92%; rating input score 92

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 24.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 19.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 22.4% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 69.4% of revenue deployed · 92% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.