﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-15T13:21:35-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>CBIZ MHM LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>990 SW FAIRLAWN ROAD</AddressLine1>
        <City>TOPEKA</City>
        <State>KS</State>
        <ZIPCode>666062384</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>481000418</EIN>
      <Name>
        <BusinessNameLine1>Breakthrough Living Program Inc</BusinessNameLine1>
      </Name>
      <NameControl>BREA</NameControl>
      <Phone>7852326807</Phone>
      <USAddress>
        <AddressLine1>603 SW Topeka Blvd</AddressLine1>
        <City>Topeka</City>
        <State>KS</State>
        <ZIPCode>66603</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DANETTE TIPTON</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <DateSigned>2011-11-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>LORI DOWNING</Name>
      <Phone>7852723176</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO">
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>133314</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ProgramServiceRevenue>132324</ProgramServiceRevenue>
      <InvestmentIncome>114</InvestmentIncome>
      <GrossAmountFromSaleOfAssets>876</GrossAmountFromSaleOfAssets>
      <CostOtherBasisAndSalesExpenses>1719</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>-843</GainOrLossFromSaleOfAssets>
      <TotalRevenue>131595</TotalRevenue>
      <SalariesOtherCompEmplBenefits>17235</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>11808</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>22322</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>86805</OtherExpensesTotal>
      <TotalExpenses>138170</TotalExpenses>
      <ExcessOrDeficitForYear>-6575</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>-231606</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-238181</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>53276</BOY>
        <EOY>54077</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>105134</BOY>
        <EOY>90852</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>4978</BOY>
        <EOY>383</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>163388</BOY>
        <EOY>145312</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>394994</BOY>
        <EOY>383493</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>-231606</BOY>
        <EOY>-238181</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO PROVIDE LOW COST, CONTROLLED ENVIRONMENT HOUSING FOR MENTALLY DISABLED INDIVIDUALS WHILE THEY ARE ENROLLED IN A TRAINING PROGRAM TO ENABLE THEM TO FUNCTION IN A NORMAL ENVIRONMENT.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>We provide low cost controlled environment housing for people enrolled in a training program for the mentally disabled.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>116234</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>116234</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Robert Harrison</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Michael Foster</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Paula White</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Ed Bryan</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>Board Member</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Floyd Bell</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>Board Member</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Ira Stamm</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>Board Member</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>max wilson</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>HEATHER WILLIAMS</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>SUE BRUN</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Joan Donnelly</PersonName>
        <AddressUS>
          <AddressLine1>603 SW Topeka Blvd</AddressLine1>
          <AddressLine2>Ste 100</AddressLine2>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>66603</ZIPCode>
        </AddressUS>
        <Title>Board Member</Title>
        <AvgHoursPerWkDevotedToPosition>1.0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>DANETTE TIPTON</NamePerson>
        <AddressUS>
          <AddressLine1>603 SW TOPEKA BLVD</AddressLine1>
          <City>Topeka</City>
          <State>KS</State>
          <ZIPCode>666033230</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7852326807</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>122326</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>122669</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>122133</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>132337</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>132324</CurrentTaxYear>
        <Total>631789</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>122326</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>122669</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>122133</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>132337</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>132324</CurrentTaxYear>
        <Total>631789</Total>
      </Total509>
      <PublicSupportTotal509>631789</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>82</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>103</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>88</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>106</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>114</CurrentTaxYear>
        <Total>493</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>82</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>103</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>88</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>106</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>114</CurrentTaxYear>
        <Total>493</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>122408</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>122772</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>122221</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>132443</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>132438</CurrentTaxYear>
        <Total>632282</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99922</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99928</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00078</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00072</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES SCHEDULE</Identifier>
        <ReturnReference>FORM 990EZ PART I LINE 16</ReturnReference>
        <Explanation>Description:INSURANCE Amount:9191</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES SCHEDULE</Identifier>
        <ReturnReference>FORM 990EZ PART I LINE 16</ReturnReference>
        <Explanation>Description:MISCELLANEOUS Amount:1332</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES SCHEDULE</Identifier>
        <ReturnReference>FORM 990EZ PART II LINE 26</ReturnReference>
        <Explanation>Description:TENANT SECURITY DEPOSITS BOY Amount:6334 EOY Amount:6923</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>