What the amendment changed
Compared with the return it replaced , filed 5 May 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Total revenue
- $0 changed to $735,516
- Total expenses
- $0 changed to $686,613
- Contributions and grants received
- $0 changed to $561,025
- Program service revenue
- $0 changed to $33,966
- Investment income
- $0 changed to $140,525
- Total assets, end of year
- $2,809,533 changed to $2,858,436
- Net assets or fund balances, end of year
- $2,809,533 changed to $2,858,436
- Program services expenses
- $0 changed to $373,877
- Management and general expenses
- $0 changed to $139,369
- Fundraising expenses
- $0 changed to $173,367
- Program service expenses (Part III)
- not reported changed to $373,877
Totals
- Total revenue
- $735,516
- Total expenses
- $686,613
- Contributions and grants received
- $561,025
- Grants paid
- $0
- Program service revenue
- $33,966
- Investment income
- $140,525
- Other revenue
- $0
- Total assets, end of year
- $2,858,436
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $2,858,436
- Program services expenses (Part IX)
- $373,877
- Management and general expenses
- $139,369
- Fundraising expenses
- $173,367
- Program service expenses (Part III)
- $373,877
Program services were 54.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$561,025
-
2a · Program service revenue: ONLINE MERCHANDISE SALE
-
2b · Program service revenue: TWSA EVENTS
total $33,966 · related or exempt $33,966
-
3 · Investment income
total $50 · related or exempt $50
-
4 · Income from investment of tax-exempt bond proceeds
total $140,475 · related or exempt $140,475
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: MISCELLANEOUS REFUNDS
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $207,646 · program services $104,640 · fundraising $103,006
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $91,276 · program services $6,250 · management and general $85,026
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $12,718 · program services $12,070 · management and general $648
-
10 · Payroll taxes
total $0
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $1,005 · management and general $1,005
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $1,977 · program services $1,977
-
12 · Advertising and promotion
total $9,150 · program services $5,580 · management and general $432 · fundraising $3,138
-
13 · Office expenses
total $18,553 · program services $1,553 · management and general $3,230 · fundraising $13,770
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $24,000 · management and general $24,000
-
17 · Travel
total $38,254 · program services $26,656 · management and general $2,638 · fundraising $8,960
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $14,758 · program services $14,758
-
24a · Other expenses: ALL PROGRAM EVENTS
total $153,714 · program services $121,907 · management and general $5,432 · fundraising $26,375
-
24b · Other expenses: Auto/Boat (Rental, LRO Car, Ga
total $75,336 · program services $61,418 · management and general $1,210 · fundraising $12,708
-
24c · Other expenses: UTILITIES
total $16,553 · program services $5,897 · management and general $10,656
-
24d · Other expenses: Postage and Shipping
total $13,639 · program services $5,735 · management and general $2,494 · fundraising $5,410
-
24e · All other expenses
total $8,034 · program services $5,436 · management and general $2,598
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $106,413 · end of year $56,543
-
2 · Savings and temporary cash investments
beginning of year $240,180 · end of year $100,002
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$65,057
-
10b · Land, buildings and equipment: accumulated depreciation
$64,027
-
10c · Land, buildings and equipment, net
beginning of year $1,030 · end of year $1,030
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
beginning of year $2,461,910 · end of year $2,700,861
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
27 · Net assets without donor restrictions
beginning of year $2,809,533 · end of year $2,858,436
Mission and programs · 2024
Mission
LIFE ROLLS ON FOUNDATION (LRO) IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR YOUNG PEOPLE AFFECTED BY SPINAL CORD INJURY AND UTILIZES ACTION SPORTS AS A PLATFORM FOR INSPIRING THE INFINITE POSSIBILITIES BEYOND PARALYSIS. IN ADDITION TO PRODUCING UNIQUE QUALITY OF LIFE.
-
AS OUR SIGNATURE QUALITY OF LIFE PROGRAMS, THEY WILL SURF AGAIN & THEY WILL SKATE AGAIN (TWSA) ARE AWARD-WINNING SERIES OF BI-COASTAL EVENTS THAT EMPOWER PARAPLEGICS, QUADRIPLEGICS AND OTHER VARIOUS DISABILITIES TO EXPERIENCE THE FREEDOM OF MOBILITY BY RIDING A WAVE OR A SKATE PARK WITH THE ASSISTANCE OF ADAPTIVE EQUIPMENT AND THE SUPPORT OF HARD WORKING VOLUNTEERS. THEY WILL SURF AGAIN & THEY WILL SKATE AGAIN HAVE THE UNIQUE ABILITY TO ENGAGE AND BRIDGE THE ABLE-BODIED AND DISABLED COMMUNITIES, AS THEY COLLABORATE TO PUSH THE BOUNDS OF POSSIBILITY FOR THOSE WITH SPINAL CORD INJURIES. MORE THAN A DAY OF RECREATIONAL ACTIVITY, THEY WILL SURF AGAIN & THEY WILL SKATE AGAIN ALSO SERVES AS AN EXCEPTIONAL OPPORTUNITY FOR INDIVIDUALS WITH SPINAL CORD INJURIES AND THEIR FAMILIES TO NETWORK AND ESTABLISH NEW SUPPORT NETWORKS OUTSIDE TRADITIONAL GROUP SUPPORT SETTINGS. TWSA ALSO SHIFTS NEGATIVE STEREOTYPES OF THE PARALYSIS COMMUNITY, AS THE PUBLIC IS ABLE TO LEARN, THROUGH WATCHING OR PARTICIPATING IN THESE PROGRAMS, WHAT IS TRULY POSSIBLE BEYOND PARALYSIS. WE ARE THRILLED THAT THESE PROGRAMS HAVE GIVEN THOUSANDS OF INDIVIDUALS HOPE AND INSPIRATION TO REACH NEW HEIGHTS DESPITE BEING CHALLENGED BY MOBILITY.
Expenses $373,877
-
SPEAKING TOUR: THE PURPOSE OF THIS PROGRAM IS NOT ONLY TO MOTIVATE AND ENCOURAGE THE YOUTH OF TODAY TO LIVE WITH PASSION REGARDLESS OF ANY OBSTACLES BUT IT IS DESIGNED TO EDUCATE THE PUBLIC ABOUT SPINAL CORD INJURIES AND PROVIDE SUPPORT, HOPE AND ENCOURAGEMENT FOR THOSE WITH SPINAL CORD INJURIES.
-
TO BE AN EDUCATIONAL RESOURCE FOR THOSE WITH SPINAL CORD INJURIES, TO INSPIRE THOSE WITH SPINAL CORD INJURIES TO PERSEVERE IN THE FACE OF EXTREME OBSTACLES, AND TO RAISE PUBLIC AWARENESS OF SPINAL CORD INJURIES.
As filed on the 2024 return.
Listed in Part VII
-
Jesse BillauerJESSE BILLAUER
Executive Dir.
- Total calculated
- $0
- Hours/week
- 40
-
Jonathon DrubnerJONATHON DRUBNER
Secretary
- Total calculated
- $0
- Hours/week
- 5
-
Danielle MendezDANIELLE MENDEZ
Vice President
- Total calculated
- $0
- Hours/week
- 5
-
Tricia NordbyTRICIA NORDBY
Vice President
- Total calculated
- $0
- Hours/week
- 5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 18 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202513229349301031
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