Breath of Life, Inc.

The information in this column was provided to MinistryWatch by the ministry itself. It was last updated 7/21/2021. To update the information in this column, please email:


Breath of Life Ministries is dedicated to sharing the healing Gospel of Jesus Christ in the context of the Three Angels' Messages of Revelation 14. This is done through the production and distribution of Christ centered quality television and media programs, along with support materials that are intellectually stimulating, Bible-based, and designed to help people choose a quality of life found only in following Christ.

Contact information

Mailing address:
Breath of Life, Inc.
PO Box 5960
Huntsville, AL 35814


Phone: 256-929-6460


Organization details

EIN: 953731836

CEO/President: Carlton P. Byrd

Chairman: Mr. Daniel R. Jackson

Board size: 9


Ruling year: 1982

Tax deductible: Yes

Fiscal year end: 12/31

Member of ECFA: No

Member of ECFA since:


Breath of Life is a supporting organization of Adventist Media Center ( All operational decisions and funding are controlled by the Seventh-day Adventist Church. All contributions to Breath of Life go to the Seventh-day Adventist Church (

For nearly 30 years, Breath of Life Ministries has been sharing the truth about the quality of life that can only be found in having a real and meaningful relationship with Jesus Christ.

The ministry produces weekly television broadcasts, conducts Bible-based lifestyle seminars, and provides Bible study guides that appeal to people from all walks of life, especially those in American cities.

Walter L. Pearson, Jr., who has shared the gospel in 56 countries on six continents and the island nations of the sea, has been leading the ministry since 1997. Through Breath of Life Ministries, 14 churches have been planted and thousands have found hope and new life in Jesus Christ.

Mission statement

The mission of Breath of Life Ministries is to present the everlasting gospel of Jesus Christ to all people groups from a contemporary, urban perspective.

Statement of faith

Breath of Life accepts the Bible as the only source of our beliefs. We consider our movement to be the result of the Protestant conviction Sola Scriptura-the Bible as the only standard of faith and practice for Christians.

We Believe That God Loves

God is love, power, and splendor-and God is a mystery. His ways are far beyond us, but He still reaches out to us. God is infinite yet intimate, three yet one, all-knowing yet all-forgiving.

We Believe That God Creates

From neurons to nebulae, DNA to distant galaxies, we are surrounded by wonder. Yet the beauty is broken.

We Believe That God Redeems

Love. Harmony. Perfection. Once, all creation sang the same glorious song.

We Believe That God Inhabits

Jesus left His followers with an epic mission: tell the world of His love and His promise to return. Also, they should love people the way He loved them.

We Believe That God Transforms

God's law in the Ten Commandments show us how to live and make clear our need for Jesus. Though the law shows us the path to follow and convicts us of sin, it's about far more than just toeing the line.

We Believe That God Triumphs

From the Garden of Eden to the Tower of Babel, the destruction of Sodom to the Exodus from Egypt, God has always investigated before taking action.

Transparency grade


To understand our transparency grade, click here.

Financial efficiency ratings

Sector: Educational Media

CategoryRatingOverall rankSector rank
Overall efficiency rating55 of 9996 of 52
Fund acquisition rating452 of 100125 of 52
Resource allocation rating16 of 10016 of 52
Asset utilization rating26 of 9992 of 52

This ministry has a negative net worth, making it impossible to assign it a valid financial efficiency rating.

Financial ratios

Funding ratiosSector median20192018201720162015
Return on fundraising efforts Return on fundraising efforts =
Fundraising expense /
Total contributions
Fundraising cost ratio Fundraising cost ratio =
Fundraising expense /
Total revenue
Contributions reliance Contributions reliance =
Total contributions /
Total revenue
Fundraising expense ratio Fundraising expense ratio =
Fundraising expense /
Total expenses
Other revenue reliance Other revenue reliance =
Total other revenue /
Total revenue
Operating ratiosSector median20192018201720162015
Program expense ratio Program expense ratio =
Program services /
Total expenses
Spending ratio Spending ratio =
Total expenses /
Total revenue
Program output ratio Program output ratio =
Program services /
Total revenue
Savings ratio Savings ratio =
Surplus (deficit) /
Total revenue
Reserve accumulation rate Reserve accumulation rate =
Surplus (deficit) /
Net assets
General and admin ratio General and admin ratio =
Management and general expense /
Total expenses
Investing ratiosSector median20192018201720162015
Total asset turnover Total asset turnover =
Total expenses /
Total assets
Degree of long-term investment Degree of long-term investment =
Total assets /
Total current assets
Current asset turnover Current asset turnover =
Total expenses /
Total current assets
Liquidity ratiosSector median20192018201720162015
Current ratio Current ratio =
Total current assets /
Total current liabilities
Current liabilities ratio Current liabilities ratio =
Total current liabilities /
Total current assets
Liquid reserve level Liquid reserve level =
(Total current assets -
Total current liabilities) /
(Total expenses / 12)
Solvency ratiosSector median20192018201720162015
Liabilities ratio Liabilities ratio =
Total liabilities /
Total assets
Debt ratio Debt ratio =
Debt /
Total assets
Reserve coverage ratio Reserve coverage ratio =
Net assets /
Total expenses


Balance sheet
Receivables, inventories, prepaids$165,552$80,394$101,128$63,246$69,214
Short-term investments$0$0$0$0$0
Other current assets$0$0$0$0$0
Total current assets$186,107$80,394$101,128$63,246$69,214
Long-term investments$0$0$0$0$0
Fixed assets$54,027$0$0$0$0
Other long-term assets$600$0$0$0$0
Total long-term assets$54,627$0$0$0$0
Total assets$240,734$80,394$101,128$63,246$69,214
Payables and accrued expenses$306,745$0$0$0$0
Other current liabilities$0$0$0$0$0
Total current liabilities$306,745$0$0$0$0
Due to (from) affiliates$0$0$0$0$0
Other long-term liabilities$0$0$0$0$0
Total long-term liabilities$0$0$0$0$0
Total liabilities$306,745$0$0$0$0
Net assets20192018201720162015
Without donor restrictions($66,011)$80,394$101,128$63,246$69,214
With donor restrictions$0$0$0$0$0
Net assets($66,011)$80,394$101,128$63,246$69,214
Revenues and expenses
Total contributions$1,698$854,246$782,759$716,879$649,677
Program service revenue$1,439,816$0$0$0$0
Membership dues$0$0$0$0$0
Investment income$0$0$0$0$0
Other revenue$47,650$0$0$0$0
Total other revenue$1,487,466$0$0$0$0
Total revenue$1,489,164$854,246$782,759$716,879$649,677
Program services$1,423,618$874,979$744,878$722,846$670,841
Management and general$39,722$0$0$0$0
Total expenses$1,463,340$874,979$744,878$722,846$670,841
Change in net assets20192018201720162015
Surplus (deficit)$25,824($20,733)$37,881($5,967)($21,164)
Other changes in net assets$0$0$0$0$0
Total change in net assets$25,824($20,733)$37,881($5,967)($21,164)


Compensation data for this ministry has not been collected.

Response from ministry

No response has been provided by this ministry.

The information below was provided to MinistryWatch by the ministry itself. It was last updated 7/21/2021. To update the information below, please email:



Breath of Life began broadcasting in 1974. It was the dream of pastor and recording artist Walter Arties to create a program that would appeal to African-Americans looking for hope and guidance. For 23 years, Pastor C. D. Brooks was the featured speaker.


In 1997, Pastor Walter L. Pearson, Jr., became the Speaker/Director, and he continued the legacy begun by Pastors Arties and Brooks. Through the years, the broadcast broadened its target audience to include all those searching for hope and the assurance of God's powerful message of salvation.


In December, 2010, Dr. Carlton P. Byrd assumed the role of Speaker/Director. Pastor Byrd also serves as the Senior Pastor of the Oakwood University Church of Seventh-day Adventists. Dr. Byrd continues to expand the vision and reach of Breath of Life as he builds on the foundation laid by those who have gone before him.

Present Day

The weekly broadcasts are taped at the Oakwood University Church. However, Pastor Byrd also holds several Christ-centered evangelistic meetings each year around the world. While public evangelism continues to be a vital part of the ministry, Breath of Life continues to expand its global reach through social media, the internet, and television.

But ministry does not end at the pulpit. Breath of Life practices active evangelism in the local community through feeding the homeless, clothing distribution and weekly prison ministry service. Breath of Life will also be reaching out to those who need physical as well as spiritual healing and hope.

Program accomplishments