Civic Intelligence

The Breathing Project Inc

990 • Fiscal year 2017 • EIN 01-0576946

Sep 01, 2016 to Aug 31, 2017 • Filed on Jul 05, 2017

250 West 94th Street Suite 4JNew York, NY 10025

(212) 979-9642

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

81st percentile

26%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$14,610

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

80th percentile

36%

Faster asset growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

34%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$36,554

Up $9,675 (+36%) from 2016

Net Assets

Up

$36,554

Up $85,598 (+175%) from 2016

Liabilities

Down

$0

Down $75,923 (-100%) from 2016

Revenue

Up

$330,384

Up $84,089 (+34%) from 2016

Expenses

Up

$244,786

Up $8,623 (+3.7%) from 2016

Net Income

Up

$85,598

Up $75,466 (+745%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50K-$100KAssets 2010: $27,322Liabilities 2010: $30,6432010Assets 2011: $32,076Liabilities 2011: $20,7582011Assets 2012: $22,813Liabilities 2012: $39,490Net Assets 2012: -$16,6772012Assets 2013: $42,903Liabilities 2013: $54,499Net Assets 2013: -$11,5962013Assets 2014: $40,998Liabilities 2014: $84,336Net Assets 2014: -$43,3382014Assets 2015: $14,337Liabilities 2015: $73,513Net Assets 2015: -$59,1762015Assets 2016: $26,879Liabilities 2016: $75,923Net Assets 2016: -$49,0442016Assets 2017: $36,554Liabilities 2017: $0Net Assets 2017: $36,5542017Assets 2018: $19,670Liabilities 2018: $0Net Assets 2018: $19,6702018Assets 2019: $15,067Liabilities 2019: $0Net Assets 2019: $15,0672019Assets 2020: $5,267Liabilities 2020: $0Net Assets 2020: $5,2672020Assets 2021: $4,753Liabilities 2021: $0Net Assets 2021: $4,7532021Assets 2022: $15,805Liabilities 2022: $0Net Assets 2022: $15,8052022Assets 2023: $7,349Liabilities 2023: $0Net Assets 2023: $7,3492023

Highlighted filing

2017

Assets$36,554
Liabilities$0
Net Assets$36,554

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $195,539Expenses 2010: $178,380Net Income 2010: $17,1592010Revenue 2011: $144,532Expenses 2011: $129,893Net Income 2011: $14,6392011Revenue 2012: $201,543Expenses 2012: $229,538Net Income 2012: -$27,9952012Revenue 2013: $229,786Expenses 2013: $224,705Net Income 2013: $5,0812013Revenue 2014: $206,105Expenses 2014: $237,847Net Income 2014: -$31,7422014Revenue 2015: $247,928Expenses 2015: $263,766Net Income 2015: -$15,8382015Revenue 2016: $246,295Expenses 2016: $236,163Net Income 2016: $10,1322016Revenue 2017: $330,384Expenses 2017: $244,786Net Income 2017: $85,5982017Revenue 2018: $38,192Expenses 2018: $55,076Net Income 2018: -$16,8842018Revenue 2019: $99,322Expenses 2019: $103,925Net Income 2019: -$4,6032019Revenue 2020: $72,836Expenses 2020: $82,636Net Income 2020: -$9,8002020Revenue 2021: $92,212Expenses 2021: $92,726Net Income 2021: -$5142021Revenue 2022: $129,235Expenses 2022: $118,183Net Income 2022: $11,0522022Revenue 2023: $99,170Expenses 2023: $107,626Net Income 2023: -$8,4562023

Highlighted filing

2017

Revenue$330,384
Expenses$244,786
Net Income$85,598
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jul 5, 2017
Return Version
2016v3.1
Gross Receipts
$330,384
Mission and Program Overview

Mission

The breathing project creates innovative learning opportunities based on experiences of body, breath and mind. The organization teaches principles of human structure and movement in relationship to the indvidual nature of every body through the demonstration and education of the general public to the physical and mental benefits of a breath centered yoga training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$-49,044$36,554▲ $85,598
Cash and Non-Interest-Bearing Accounts$26,871$20,812▼ $6,059
Savings and Temporary Cash Investments$8$15,742▲ $15,734
Total Assets$26,879$36,554▲ $9,675
Liabilities
Deferred Revenue$53,119--
Other Liabilities$22,804--
Total Liabilities$75,923$0▼ $75,923
Net Assets / Fund Balance
Total Net Assets Fund Balance$-49,044$36,554▲ $85,598
Total Liabilities and Net Assets / Fund Balance$26,879$36,554▲ $9,675

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$44,270$44,270
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
-Vice PresideFT$14,610$14,610
Leslie KaminoffPresident-$2,150$2,150

Board Members and Trustees

NameTitle
Sarah BarnabyBoard Member
Lydia MannSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$41,304
Program Service Revenue
$289,080
Investment Income
$0
Other Revenue
$0
All Other Contributions
$41,304
Change in Net Assets
$85,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,350
Salaries, Compensation, and Employee Benefits$53,436
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$124,519$13,835-$138,354
Other Salaries and Wages$29,326$3,259-$32,585
Current Officers, Directors, Trustees, and Key Employees$15,084$1,676-$16,760
Office Expenses$5,097$566-$5,663
Payroll Taxes$3,682$409-$4,091
Fees for Services Accounting$2,587$288-$2,875
Other Expenses$1,744$194-$1,938
All Other Expenses$1,794$3-$1,797
Insurance$1,594$177-$1,771
Fees for Services Legal$1,404$156-$1,560
Information Technology$915--$915
Total Functional Expenses$221,171$23,615$0$244,786
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Leslie kaminoff amy matthews president vice preside business relationship leslie kaminoff lydia mann president secretary business & personal relationsh amy matthews lydia mann vice preside secretary business relationship

Form 990, Page 6, Part VI, Line 11B

An officer of the organization reviews the 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

Organization monitors its conflict of interest policy on an annual basis requiring statements from each board member.

Form 990, Page 6, Part VI, Line 15A

Compensation is approved by organization's board members.

Form 990, Page 6, Part VI, Line 15B

Compensation is approved by the organizations's board members.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
The Breathing Project Inc
EIN
01-0576946
Phone
2129799642
Address
250 WEST 94TH STREET SUITE 4J, NEW YORK, NY 10025

Signing Officer

Name
Leslie Kaminoff
Title
President
Phone
2129799642
Signed
2017-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie Kaminoff
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
1
Employees
4

Preparer

Firm
Bonamassa Maietta & Cartelli Llp
Address
9001 FIFTH AVENUE, BROOKLYN, NY 11209
Preparer
Vincent J Cartelli
Phone
7189217000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The breathing project creates innovative learning opportunities based on experiences of body, breath and mind. The organization teaches principles of human structure and movement in relationship to the indvidual nature of every body through the demonstration and education of the general public to the physical and mental benefits of a breath centered yoga training.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044270
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044270
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BREATHING PROJECT CREATES INNOVATIVE LEARNING OPPORTUNITIES BASED ON EXPERIENCES OF BODY, BREATH AND MIND. THE ORGANIZATION TEACHES PRINCIPLES OF HUMAN STRUCTURE AND MOVEMENT IN RELATIONSHIP TO THE INDVIDUAL NATURE OF EVERY BODY THROUGH THE DEMONSTRATION AND EDUCATION OF THE GENERAL PUBLIC TO THE PHYSICAL AND MENTAL BENEFITS OF A BREATH CENTERED YOGA TRAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LESLIE KAMINOFF AMY MATTHEWS PRESIDENT VICE PRESIDE BUSINESS RELATIONSHIP LESLIE KAMINOFF LYDIA MANN PRESIDENT SECRETARY BUSINESS & PERSONAL RELATIONSH AMY MATTHEWS LYDIA MANN VICE PRESIDE SECRETARY BUSINESS RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN OFFICER OF THE ORGANIZATION REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION MONITORS ITS CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS REQUIRING STATEMENTS FROM EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS APPROVED BY ORGANIZATION'S BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS APPROVED BY THE ORGANIZATIONS'S BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221171
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244786
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075923
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt075923
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036554
IRS990/TotalProgramServiceExpensesAmt0221171
IRS990/TotalProgramServiceRevenueAmt0289080
IRS990/TotalReportableCompFromOrgAmt016760
IRS990/TotalRevenueGrp/ExclusionAmt032004
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0257076
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0330384
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026879
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt036554
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010025
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0BREATHINGPROJECT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLIE KAMINOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02129799642
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BREATHING PROJECT INC
ReturnHeader/Filer/BusinessNameControlTxt0BREA
ReturnHeader/Filer/EIN0010576946
ReturnHeader/Filer/PhoneNum02129799642
ReturnHeader/Filer/USAddress/AddressLine1Txt0250 WEST 94TH STREET SUITE 4J
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BONAMASSA MAIETTA & CARTELLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09001 FIFTH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011209
ReturnHeader/PreparerPersonGrp/PhoneNum07189217000
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VINCENT J CARTELLI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-07-12T22:27:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.99$1.08$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.29$1.18$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.92$0.93$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.73$0.83$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.99$1.04$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.38$0.55$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$3.30$2.45$0.86
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.76$0.49$2.46$2.36$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.74$0.59$2.48$2.64$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.84$0.43$2.06$2.38$0.32
2013Summary only. Only limited summary data is available for this year.$0.43$0.54$0.12$2.30$2.25$0.05
2012Summary only. Only limited summary data is available for this year.$0.23$0.39$0.17$2.02$2.30$0.28
2011Summary only. Only limited summary data is available for this year.$0.32$0.21$1.45$1.30$0.15
2010Summary only. Only limited summary data is available for this year.$0.27$0.31$1.96$1.78$0.17