Lung Saskatchewan is a 1-star charity that is financially transparent. It has a B results reporting grade, which is average. With its related foundation, Lung Saskatchewan has reserve funds of $13 million that cover its annual spending on its charitable programs for 7 years at current levels reflecting a low need for new funding. 

Founded in 1911, Lung Saskatchewan (LS) began as the Saskatchewan Anti-Tuberculosis League. In 1987, it rebranded as the Lung Association of Saskatchewan to address a wider range of lung diseases, including asthma, tobacco use, and lung cancer. In 2022, it updated its name to Lung Saskatchewan, continuing its mission to improve respiratory health and the quality of life for those with lung conditions. LS reports that one in five Canadians are affected by lung disease.

This review uses Lung Saskatchewan's F2022 Annual Report and the F2023 audited financial statements. The charity's main programs are Health Promotion to the public, Health Education for professionals, and Research & Grants.

Health Promotion, which made up 57% of program costs in F2022, promotes public awareness and advocacy for lung health across Saskatchewan. LS provided eight support groups and reported 880 memberships in F2022, a 30% increase from F2021. Lung Saskatchewan ran its month-long Saskatchewan Quits Campaign engaging 107 participants in weekly contests and educational webinars. In spring 2022, LS piloted its kNOw Vaping Resources program, with 43 teachers delivering in-class materials at 30 schools across the province. In F2022, the charity tested 2,734 homes for radon, a harmful radioactive gas.

In F2022, Health Education accounted for 38% of LS's program spending, focusing on training medical professionals. The RESPTREC (Respiratory Training and Educator Course) program trained 841 health care professionals in F2022. Also, 3,011 healthcare professionals registered for educational webinars on lung diseases. Lung Saskatchewan's three-day Inspired Breathing Conference hosted 175 delegates, featuring nine educational sessions and two interactive workshops. In F2022, LS certified 1,018 health professionals as home oxygen testers in Saskatchewan.

Research & Grants made up the remaining 6% of program costs in F2022. The charity funds research through graduate programs, fellowships, and research grants. In F2022, LS funded three research projects in Saskatchewan and invested $100,000 to support local research.

Lung Saskatchewan has a related foundation, Lung Foundation of Saskatchewan. These are separate and independent charities but are noted by Lung Saskatchewan's auditors as "related". To give donors the full picture, Charity Intelligence's analysis has combined these in this financial review. Lung Foundation of Saskatchewan has reserve funds of $11.2m that are included in the reserve funds of $13.0m shown below. Lung Foundation of Saskatchewan earned investment income of $1.1m that is included in the investment income shown below. Lung Foundation granted to Lung Saskatchewan $550k in 2023, $600k in 2022 and $400k in 2021. These 'inter-party' grants/transfers are excluded from the financial reported below.

Lung Saskatchewan received total donations and special events revenue of $1.0m in F2023. The charity received $375k in government funding in F2023, which is 13% of total revenues. LS spent $1.8m on its programs and grants in F2023, which is 64% of revenues.

Administrative costs are 12% of revenues (less investment income) and its fundraising costs are 50% of donations. As per the CRA Charities Directorate's guidance, government revenues are not included when calculating fundraising costs. Lung Saskatchewan's This is an overhead spending of 62%. This is outside of Ci’s reasonable range of 65 to 95 cents for overhead spending. The CRA Charities Directorate's guidance is that Canadian charities' fundraising spending should not exceed 35%. Lung Saskatchewan has exceeded this range for the past eight years. 

Lung Saskatchewan and Lung Foundation of Saskatchewan have combined reserve funds of $13.0m. These are cash and investments. These reserve funds can cover seven years of Lung Saskatchewan's 2023 program spending.

Lung Saskatchewan has committed to grant $100,000 in a research grant to Saskatchewan Health Research Foundation for each of the next five years (2024-2029). This is a continuation of its $100,000 annual research grant commitment from 2022-2024. 

Lung Saskatchewan shares common directors and contract services with Saskatoon Pulmonary Consultants Professional Corporation. 

This charity report is an update that has been sent to Lung Saskatchewan. Changes and edits may be forthcoming.  

Originally updated on August 19, 2024 by Alexia Tudose. Lung Saskatchewan notes some material errors in this update which we have corrected on August 30 to the best of our ability from the disclosure provided in its audited financial statements and available T3010 filings. In our review we found that our analysis has not included Lung Foundation of Saskatchewan, a separate charity but a related party. Consolidating Lung Foundation of Saskatchewan materially changes the review. With subsequent information provided by Lung Saskatchewan, lottery costs are shown net of all lottery costs. This removes lottery costs from fundraising costs.