﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-06-25T23:34:09-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873852766</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LA CPA INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>327 S HOOVER ST 101</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90020</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>834376042</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BREATHE MONGOLIA - CLEAN AIR COALITION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BREA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1209 N ORANGE ST</AddressLine1Txt>
        <CityNm>WILMINGTON</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
        <ZIPCd>19801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AZJARGAL TSOGTSAIKHAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4438787890</PhoneNum>
      <SignatureDt>2023-06-22</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>AZJARGAL</PersonFirstNm>
        <PersonLastNm>TSOGTSAIKHAN</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SARANGOO BOLDBAT CPA</PreparerPersonNm>
      <PTIN>P02407317</PTIN>
      <PhoneNum>9417261010</PhoneNum>
      <PreparationDt>2023-06-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.BREATHEMONGOLIA.ORG/EN</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76317</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>26317</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>50000</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>76317</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>23891</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>12822</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>3692</OtherExpensesTotalAmt>
      <TotalExpensesAmt>40405</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>35912</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26070</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>61982</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26070</BOYAmt>
        <EOYAmt>61982</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>26070</BOYAmt>
        <EOYAmt>61982</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26070</BOYAmt>
        <EOYAmt>61982</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>EDUCATIONAL AND SCIENTIFIC</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LETS TAKE ACTION! - SUBSIDIZED HEATING &amp; INSULATION MATERIAL FOR 28 HOUSEHOLDS, AND HELD WORKSHOPS ON AIR POLLUTION ADAPTATION AND MITIGATION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>50000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>31340</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REDESIGN OF THE WEBSITE BREATHEMONGOLIA.ORG - MADE AIR QUALITY DATA AND RESOURCES MORE ACCESSIBLE TO THE PUBLIC.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7566</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>38906</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AZJARGAL TSOGTSAIKHAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>UYANGA GANBAATAR</PersonNm>
        <TitleTxt>CTO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MUNKHBAYAR BATTOGTOKH</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ENKHUUN BYAMBADORJ</PersonNm>
        <TitleTxt>OPERATIONS LEAD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4409</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMARJARGAL DAGVADORJ</PersonNm>
        <TitleTxt>PROJECT DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4500</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>
      <BooksInCareOfDetail>
        <PersonNm>MUNKHBAYAR BATTOGTOKH</PersonNm>
        <USAddress>
          <AddressLine1Txt>12503 ARDENNES AVE APT 285</AddressLine1Txt>
          <CityNm>ROCKVILLE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>20852</ZIPCd>
        </USAddress>
        <PhoneNum>4438787890</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>
        <CurrentTaxYearMinus3YearsAmt>10414</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16217</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55395</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76317</CurrentTaxYearAmt>
        <TotalAmt>158343</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>10414</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16217</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55395</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76317</CurrentTaxYearAmt>
        <TotalAmt>158343</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>61051</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>97292</PublicSupportTotal170Amt>
      <TotalSupportAmt>158343</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity AGAARIIN KHARUUL NPO - LETS TAKE ACTION! Grantee AMARJARGAL DAGVADORJ Street KHAN UUL DISTRICT, TIME SQUARE BLDGCity, Province, Country, Postal ULAANBAATAR, Mongolia 17012Relationship STRATEGIC PARTNERS Amount 9,006Activity AGAARIIN KHARUUL - OPERATIONAL EXPENSES OVERSEAS Grantee AMARJARGAL DAGVADORJ Street KHAN UUL DISTRICT, TIME SQUARE BLDGCity, Province, Country, Postal ULAANBAATAR, Mongolia 17012Relationship STRATEGIC PARTNERS Amount 2,385Activity PEOPLE IN NEED - LETS TAKE ACTION! Grantee TIMOTHY JENKINS Street SUKHBAATAR DISTRICT, PARK VIEW 8-1 City, Province, Country, Postal ULAANBAATAR, Mongolia 15160Relationship STRATEGIC PARTNERS Amount 12,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountFUNDRAISING EXPENSES 60MANAGEMENT AND GENERAL EXPENSES 3,253PROGRAM SERVICES OTHER 379</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>