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← LIFE ROLLS ON FOUNDATION

Form 990 for tax year 2023

Filed by LIFE ROLLS ON FOUNDATION.

Totals

Total revenue
$856,473
Total expenses
$532,622
Contributions and grants received
$606,926
Grants paid
$0
Program service revenue
$43,711
Investment income
$142,235
Other revenue
$63,601
Total assets, end of year
$2,809,533
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$2,809,533
Program services expenses (Part IX)
$269,352
Management and general expenses
$90,812
Fundraising expenses
$172,458
Program service expenses (Part III)
$269,352

Program services were 50.6% 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

    $606,926

  • 2a · Program service revenue: ONLINE MERCHANDISE SALE

  • 2b · Program service revenue: TWSA EVENTS

    total $43,711 · related or exempt $43,711

  • 3 · Investment income

    total $28 · related or exempt $28

  • 4 · Income from investment of tax-exempt bond proceeds

    total $142,207 · related or exempt $142,207

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $229,181

  • 8b · Fundraising events: direct expenses

    $165,655

  • 8c · Net income from fundraising events

    total $63,526

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS REFUNDS

    total $75 · related or exempt $75

  • 11e · Other revenue, total

    $75

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 $241,073 · program services $104,608 · management and general $35,000 · fundraising $101,465

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $12,865 · program services $12,865

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $12,070 · management and general $12,070

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $1,811 · management and general $1,811

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $1,777 · program services $1,777

  • 12 · Advertising and promotion

    total $2,548 · program services $1,274 · fundraising $1,274

  • 13 · Office expenses

    total $74,891 · program services $26,001 · management and general $38,752 · fundraising $10,138

  • 14 · Information technology

    total $4,071 · program services $492 · management and general $3,015 · fundraising $564

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $47,132 · program services $37,060 · fundraising $10,072

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $28,377 · fundraising $28,377

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $9,640 · program services $9,640

  • 24a · Other expenses: ALL PROGRAM EVENTS

    total $94,634 · program services $75,635 · management and general $164 · fundraising $18,835

  • 24b · Other expenses: MISCELLANEOUS

    total $1,733 · fundraising $1,733

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $42,930 · end of year $106,413

  • 2 · Savings and temporary cash investments

    beginning of year $60,001 · end of year $240,180

  • 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

    beginning of year $49,627 · end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    beginning of year $2,332,094 · end of year $2,461,910

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,485,682 · end of year $2,809,533

Mission and programs · 2023

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 $269,352

  • 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 2023 return.

Listed in Part VII

  • Jesse Billauer

    Executive Dir.

    Total calculated
    $190,716
    From this org
    $190,716
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $190,716
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $190,716
  • Tricia Nordby

    Vice President

    Total calculated
    $50,537
    From this org
    $50,537
    From related orgs
    $0
    Other
    $0
    Hours/week
    5
  • Jonathon Drubner

    Secretary

    Total calculated
    $0
    Hours/week
    5
  • Danielle Mendez

    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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202433209349313843

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