﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2017v2.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-05-08T15:55:35-04:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474215313</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sean Hucko CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1851 Stone Rd Ste102</AddressLine1Txt>
        <CityNm>Rochester</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14615</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>464014940</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Just Breathe Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>JUST</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>92 Colebourne Road</AddressLine1Txt>
        <CityNm>Rochester</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14609</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Anthony Simonetti</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>5855090451</PhoneNum>
      <SignatureDt>2018-04-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sean Hucko CPA</PreparerPersonNm>
      <PTIN>P01600780</PTIN>
      <PhoneNum>5858652420</PhoneNum>
      <PreparationDt>2018-05-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>justbreathecf.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>118956</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58663</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>60230</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>48561</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11669</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>63</OtherRevenueTotalAmt>
      <TotalRevenueAmt>70395</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>389</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1187</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>41997</OtherExpensesTotalAmt>
      <TotalExpensesAmt>43573</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>26822</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>96713</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>123535</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>127763</BOYAmt>
        <EOYAmt>120946</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7565</BOYAmt>
        <EOYAmt>11589</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>135328</BOYAmt>
        <EOYAmt>132535</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>38615</BOYAmt>
        <EOYAmt>9000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>96713</BOYAmt>
        <EOYAmt>123535</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Help the community with Cystic Fibrosis</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Just Breathe Foundation benefits Cystic Fibrosis Pateients who apply for financial help with medical costs</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>30079</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>30079</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anthony Simonetti</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Satchel Levin</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Stephanie Gorman</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Elizabeth Chojnowski</PersonNm>
        <TitleTxt>Foundation Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Bianca Alaimo</PersonNm>
        <TitleTxt>Event Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Elizabeth Simonetti</PersonNm>
        <TitleTxt>Foundation Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Stacy Jackson</PersonNm>
        <TitleTxt>Gifting Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Stephanie Gorman</PersonNm>
        <USAddress>
          <AddressLine1Txt>8 Julia Way</AddressLine1Txt>
          <CityNm>Spencerport</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14559</ZIPCd>
        </USAddress>
        <PhoneNum>5855035928</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="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>69068</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>77599</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102435</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>102083</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>118893</CurrentTaxYearAmt>
        <TotalAmt>470078</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>69068</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>77599</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102435</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>102083</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>118893</CurrentTaxYearAmt>
        <TotalAmt>470078</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>470078</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>4309</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63</CurrentTaxYearAmt>
        <TotalAmt>4372</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>474450</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <FundraisingEventInformationGrp>
        <Event1Nm>CF Christmas</Event1Nm>
        <GrossReceiptsEvent1Amt>60230</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>60230</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>30818</RentFacilityCostsEvent1Amt>
        <EntertainmentEvent1Amt>10535</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7208</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>60230</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>60230</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>30818</RentFcltyCostsTotalEventsAmt>
        <EntertainmentTotalEventsAmt>10535</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7208</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>48561</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11669</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMiscellaneous Revenue 63</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountWebsite 3,124Credit Card Fees 4,501Patient Donations 30,079Meals 567Business Registration Fees 75Donations to other Organizations 1,000Bank Fees 85Accounting Software 2,395Telephone 171</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearAccounts Receivable 7,565 11,589</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearAccounts Payable 38,615 9,000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>