Civic Intelligence

New Breath Foundation

EIN 81-4166805 • 501(c)3 • Oakland, CA

Profile

New breath foundation provides pivotal grassroots organizations the sustainable resources they need to give new beginnings to aanhpis harmed by incarceration, deportation, and systems of violence in the u.s.

1999 Harrison Street 1800Oakland, CA 94612

www.new-breath.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-75%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

57th percentile

6.6%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

19th percentile

-13%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Down

$2,744,828

Down $1,335,934 (-33%) from 2023

Liabilities

Up

$103,539

Up $24,504 (+31%) from 2023

Net Assets

Down

$2,641,289

Down $1,360,438 (-34%) from 2023

Revenue

Down

$1,804,977

Down $2,583,672 (-59%) from 2023

Expenses

Down

$3,165,415

Down $997,642 (-24%) from 2023

Net Income

Down

-$1,360,438

Down $1,586,030 (-703%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2017: $200,075Liabilities 2017: $0Net Assets 2017: $200,0752017Assets 2018: $207,956Liabilities 2018: $10,447Net Assets 2018: $197,5092018Assets 2019: $553,448Liabilities 2019: $7,742Net Assets 2019: $545,7062019Assets 2020: $698,469Liabilities 2020: $60,524Net Assets 2020: $637,9452020Assets 2021: $2,265,445Liabilities 2021: $29,157Net Assets 2021: $2,236,2882021Assets 2022: $3,845,458Liabilities 2022: $74,361Net Assets 2022: $3,771,0972022Assets 2023: $4,080,762Liabilities 2023: $79,035Net Assets 2023: $4,001,7272023Assets 2024: $2,744,828Liabilities 2024: $103,539Net Assets 2024: $2,641,2892024

Highlighted filing

2024

Assets$2,744,828
Liabilities$103,539
Net Assets$2,641,289

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $200,212Expenses 2017: $237Net Income 2017: $199,9752017Revenue 2018: $52,837Expenses 2018: $55,403Net Income 2018: -$2,5662018Revenue 2019: $625,941Expenses 2019: $277,744Net Income 2019: $348,1972019Revenue 2020: $454,348Expenses 2020: $361,199Net Income 2020: $93,1492020Revenue 2021: $2,697,798Expenses 2021: $1,086,820Net Income 2021: $1,610,9782021Revenue 2022: $3,607,970Expenses 2022: $2,066,079Net Income 2022: $1,541,8912022Revenue 2023: $4,388,649Expenses 2023: $4,163,057Net Income 2023: $225,5922023Revenue 2024: $1,804,977Expenses 2024: $3,165,415Net Income 2024: -$1,360,4382024

Highlighted filing

2024

Revenue$1,804,977
Expenses$3,165,415
Net Income-$1,360,438

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.0
Gross Receipts
$1,820,647
Mission and Program Overview

Mission

New breath foundation offers hope, healing, and new beginnings for asian american and pacific islander new immigrants and refugees, people impacted by incarceration and deportation, and survivors of violence

New breath foundation provides pivotal grassroots organizations the sustainable resources they need to give new beginnings to aanhpis harmed by incarceration, deportation, and systems of violence in the u.s.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,439,572$1,254,293▼ $185,279
Cash and Non-Interest-Bearing Accounts$1,404,205$1,021,760▼ $382,445
Pledges and Grants Receivable$1,220,000$455,000▼ $765,000
Prepaid Expenses and Deferred Charges$16,455$12,245▼ $4,210
Total Assets$4,080,762$2,744,828▼ $1,335,934
Other Assets Total$530$1,530▲ $1,000
Liabilities
Other Liabilities$47,193$85,207▲ $38,014
Accounts Payable and Accrued Expenses$31,842$18,332▼ $13,510
Total Liabilities$79,035$103,539▲ $24,504
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,139,926$1,513,282▼ $1,626,644
Net Assets With Donor Restrictions$861,801$1,128,007▲ $266,206
Total Net Assets Fund Balance$4,001,727$2,641,289▼ $1,360,438
Total Liabilities and Net Assets / Fund Balance$4,080,762$2,744,828▼ $1,335,934
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eddy ZhengPresidentFT$178,769$42,496$221,265

Board Members and Trustees

NameTitle
Zachary NightingaleBoard Chair
Aakar VachhaniBoard of Director
Daniel LeeBoard of Director
Isabelle LeightonBoard of Director
Keith WattleyBoard of Director
Luigi FuBoard of Director
Mcarthur HoangBoard of Director
Sachi YoshiiBoard of Director
Jina FreibergSecretary
Jonny MoyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,736,172
Program Service Revenue
$25
Investment Income
$68,340
Other Revenue
$440
All Other Contributions
$1,615,112
Change in Net Assets
$-1,360,438

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,804,977
Revenue Not Reported on Form 990
$16,074
Total Revenue per Audited Statements
$1,821,051
Total Revenue per Form 990
$1,804,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,583,625
Salaries, Compensation, and Employee Benefits$946,519
Other Expenses$635,271
Total Fundraising Expense$198,581
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,565,000--$1,565,000
Other Salaries and Wages$446,040$18,455$105,957$570,452
Fees for Services Other$209,350$107,080$27,974$344,404
Current Officers, Directors, Trustees, and Key Employees$125,139$35,754$17,877$178,770
Other Employee Benefits$87,997$12,822$17,825$118,644
Travel$48,110$9,777$1,328$59,215
Occupancy$56,319$647$1,190$58,156
Payroll Taxes$43,473$4,126$9,425$57,024
Fees for Services Accounting$2,996$51,221$650$54,867
Conferences and Meetings$28,306$6,634$2,927$37,867
Payments to Affiliates$3,000$30,500-$33,500
Pension Plan Contributions$16,489$1,565$3,575$21,629
Office Expenses$5,333$7,114$6,699$19,146
Grants to Domestic Individuals$18,625--$18,625
Information Technology$8,028$4,856$1,671$14,555
Fees for Service Investment Mgmnt Fees-$7,345-$7,345
Insurance-$4,477-$4,477
Advertising$21$235$1,483$1,739
Total Functional Expenses$2,664,226$302,608$198,581$3,165,415

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,181,489
Expenses per Audited Statements$3,165,415
Total Expenses per Form 990$3,165,415
Expenses Not Reported on Form 990$16,074
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
We Got US Daf at EbcfOakland, CA501c3Agency Mission$1,420,000
Chinese for Affirmative ActionSan Francisco, CA501c3Agency Mission$20,000
Instituto LabPhoenix, AZ501c3Agency Mission$20,000
Project-respectt IncWestminster, CA501c3Agency Mission$20,000
Tides Center (v)San Francisco, CA501c3Agency Mission$20,000
Philanthropic Venture FoundationOakland, CA501c3Agency Mission$10,000
Samoan Community Development CenterSan Francisco, CA501c3Agency Mission$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,110
Fundraising Direct Expenses$15,670
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$137,170$16,110$2,087$14,023
Total Events$137,170$16,110$15,670$440
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$80,286
Credit Card Payable$4,921
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
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 11B

Federal form 990 and california state form 199 were reviewed by ceo, director of operations & communications , and the accountant/bookkeeper of the organization and then distributed to all board members prior to filing.

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

The agency conflict of interest includes the following provision: each board member shall annually sign a statement which affirms that such person: a) has received a copy of the organizations conflict of interest policy (hereinafter referred to as the policy); b) has read and understands the policy; c) has agreed to comply with the policy; and d) understands the organization is an internal revenue code 501(c) (3) organization and in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

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

Part vi, section b policies, 15a & 15b: the process for compensation for all nbf employees (such as executives and officers) includes reviewing market rate compensation of similar positions and fields, then submit it for nbf board of directors for approval.

Form 990, Page 6, Part VI, Line 19

Governing documents are currently available to anyone upon written request.

Filing and Contact Details

Filer

Filer Name
New Breath Foundation
EIN
81-4166805
Phone
5105606228
Address
1999 HARRISON STREET 1800, OAKLAND, CA 94612

Signing Officer

Name
Eddy Zheng
Title
President
Phone
5105606228
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eddy Zheng
Formed
2016
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
6

Preparer

Firm
Marjtax Incorporated
Address
3542 FRUITVALE- AVE PMB 227, OAKLAND, CA 94602
Preparer
Marjorie Williams-jones
Phone
5104826204
Supplemental Narrative

Additional Explanations

Form 990

Full statement of most significant activities new breath foundation provides pivotal grassroots organizations the sustainable resources they need to give new beginnings to asian americans, native hawaiians, and pacific islanders harmed by incarceration, deportation, and systems of violence in the u.s

Form 990, Page 2, Part III, Line 4D

Continued from page 2 racial solidarity, education, and community advocacy in 2023, we have been a part of coalitions with funders and grassroots organizational partners supporting racial solidarity between aanhpi and other bipoc communities. These include: - seed change, formerly known as statewide cultural strategy working group -the aapi ceos & trustees group with asian american practitioners in philanthropy -the california criminal justice funders group -solidaire network -donors of color network we are also supporting violence prevention and solidarity work through funding and convening. ---------------------- deportation support, incarceration & reentry kites to southeast asia is a coalition created between new breath foundation, new light wellness, asian prisoner support committee, mn8, and organizers who work with formerly incarcerated and deported cambodians. New light wellness is a mental health outreach program serving those deported to cambodia, seeded by a grant from new breath foundation. New light serves over 50 directly-impacted persons in the us and over 100 directly-impacted participants in cambodia through one-on-one sessions, peer support groups, advocacy workshops, and other community- building events. Participants unpack trauma from the legacy of genocide, refugee and resettlement experience, and their journey in the prison pipeline, ice detention, and deportation to cambodia. Many have reported isolation, rejection, and the feeling they are forgotten. Most do not disclose their status for fear of persecution.

Form 990, Part IX, Line 11G

Professional fees 209,350 107,080 6 special event professional fees - cons 0 0 27,968 total 209,350 107,080 27,974

Form 990, Part XI, Line 9

Special event direct costs 15,670 rounding 4 special event direct costs -15,670 rounding -4

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Special event direct costs 15,670 rounding 4

Schedule D, Page 4, Part XII, Line 2D

Special event direct costs 15,670 rounding 4

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IRS990/MissionDesc0NEW BREATH FOUNDATION PROVIDES PIVOTAL GRASSROOTS ORGANIZATIONS THE SUSTAINABLE RESOURCES THEY NEED TO GIVE NEW BEGINNINGS TO AANHPIS HARMED BY INCARCERATION, DEPORTATION, AND SYSTEMS OF VIOLENCE IN THE U.S.
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IRS990/ProgSrvcAccomActy2Grp/Desc0GRANTEE ORGANIZING, CAPACITY & RESOURCE BUILDING: NBF CONTINUES TO BUILD THE CAPACITY OF OUR GRASSROOTS NONPROFIT PARTNERS. WE HAVE LEVERAGED RESOURCES FOR GRANTEES THROUGH INTRODUCTIONS TO OTHER FUNDERS, COACHES, CAPACITY ASSESSMENTS, AND ADVISING. IN 2024, WE CONTINUED OUR CAPACITY- BUILDING SUPPORT FOR ALL WE GOT US FUND GRANTEES, INCLUDING UP TO 20 HOURS FOR EACH ORGANIZATION IN DIRECT COACHING SERVICES, A SELF- ADMINISTERED ASSESSMENT TOOL VALUED AT 500 PER ORGANIZATION, AND OUR IN-PERSON CONVENING, WHICH BROUGHT TOGETHER 24 ORGANIZATIONS ACROSS THE COUNTRY FOR 3 DAYS TO LEARN, STRATEGIZE, AND COLLABORATE. AT THE END OF 2024 WE EVALUATED OUR CAPACITY BUILDING. 100% OF GRANTEES RESPONDED POSITIVELY, AND WE FOUND HIGH RATES OF PROGRAM PARTICIPATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0LEADERSHIP PATHWAYS: FROM ITS INCEPTION, NBF WAS DESIGNED AS A VEHICLE FOR LEADERSHIP PATHWAYS TO PHILANTHROPY FOR AANHPI COMMUNITIES DIRECTLY IMPACTED BY VIOLENCE DUE TO THE CRIMINAL-LEGAL AND DEPORTATION SYSTEMS. ONE WAY IS THROUGH LEADERSHIP DEVELOPMENT SUPPORT TO GRANTEES AND MEMBERS OF OUR COMMUNITY ADVISORY COMMITTEE (CAC). WE DEVELOPED OUR PARTICIPATORY GRANTMAKING PROCESS WITH CAC MEMBERS, WHO SHARE RECOMMENDATIONS FROM THE FIELD, KEY STRATEGIES, AND POSSIBLE GRANTEES. 75% OF THE CAC ARE JUSTICE SYSTEM-IMPACTED AND VIOLENCE-IMPACTED LEADERS. THE CAC IS ITSELF A VEHICLE TO INCREASE PARTICIPATION IN PHILANTHROPY FOR FOLKS FROM MARGINALIZED AANHPI COMMUNITIES. PLEASE SEE SCHEDULE O FOR FURTHER INFORMATION
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CONTINUED FROM PAGE 2 RACIAL SOLIDARITY, EDUCATION, AND COMMUNITY ADVOCACY IN 2023, WE HAVE BEEN A PART OF COALITIONS WITH FUNDERS AND GRASSROOTS ORGANIZATIONAL PARTNERS SUPPORTING RACIAL SOLIDARITY BETWEEN AANHPI AND OTHER BIPOC COMMUNITIES. THESE INCLUDE: - SEED CHANGE, FORMERLY KNOWN AS STATEWIDE CULTURAL STRATEGY WORKING GROUP -THE AAPI CEOS & TRUSTEES GROUP WITH ASIAN AMERICAN PRACTITIONERS IN PHILANTHROPY -THE CALIFORNIA CRIMINAL JUSTICE FUNDERS GROUP -SOLIDAIRE NETWORK -DONORS OF COLOR NETWORK WE ARE ALSO SUPPORTING VIOLENCE PREVENTION AND SOLIDARITY WORK THROUGH FUNDING AND CONVENING. ---------------------- DEPORTATION SUPPORT, INCARCERATION & REENTRY KITES TO SOUTHEAST ASIA IS A COALITION CREATED BETWEEN NEW BREATH FOUNDATION, NEW LIGHT WELLNESS, ASIAN PRISONER SUPPORT COMMITTEE, MN8, AND ORGANIZERS WHO WORK WITH FORMERLY INCARCERATED AND DEPORTED CAMBODIANS. NEW LIGHT WELLNESS IS A MENTAL HEALTH OUTREACH PROGRAM SERVING THOSE DEPORTED TO CAMBODIA, SEEDED BY A GRANT FROM NEW BREATH FOUNDATION. NEW LIGHT SERVES OVER 50 DIRECTLY-IMPACTED PERSONS IN THE US AND OVER 100 DIRECTLY-IMPACTED PARTICIPANTS IN CAMBODIA THROUGH ONE-ON-ONE SESSIONS, PEER SUPPORT GROUPS, ADVOCACY WORKSHOPS, AND OTHER COMMUNITY- BUILDING EVENTS. PARTICIPANTS UNPACK TRAUMA FROM THE LEGACY OF GENOCIDE, REFUGEE AND RESETTLEMENT EXPERIENCE, AND THEIR JOURNEY IN THE PRISON PIPELINE, ICE DETENTION, AND DEPORTATION TO CAMBODIA. MANY HAVE REPORTED ISOLATION, REJECTION, AND THE FEELING THEY ARE FORGOTTEN. MOST DO NOT DISCLOSE THEIR STATUS FOR FEAR OF PERSECUTION.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PRIOR YEARS UNUSUAL GRANT. ZENNI OPTICAL 7/15/19 336,852 START UP FUNDING
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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