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Proof that the breaching party is unable to perform the rest of the contract, such as financial trouble, will act as proof in supporting an assertion of a material breach.
A material breach is a failure of performance that affects the purpose of the contract and makes it impossible for the non-breaching party to receive what was agreed to. For instance, if there is an agreement to buy a truck and the seller delivers a car, the buyer is excused from paying for the wrong vehicle.
For example, if the contract specifies the sale of a box of tennis balls and the buyer receives a box of footballs, the breach is material. When a breach is material, the nonbreaching party is no longer required to perform under the contract and has the immediate right to all remedies for breach of the entire contract.
Include references to the terms that were breached, quoting relevant sections of the contract, and detail how the other party was in breach of said term(s). List the responsibilities and obligations you deem to be unmet, and explain how the other party is in breach of them.
Explain clearly how the other party breached the agreement. Include references to the breached provision(s), quote the language of that/those section(s), and describe how the actions of the other party created the violation. Be thorough.