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Nonprofit · EIN 23-7011541

ROE FOUNDATION

Tax-exempt · GREENVILLE, SC 29601

Financials

$45K$6.6M2023$286K$486K2024$301K$816K2025
Revenue Expenses · by fiscal year end
Financials of ROE FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$300,807$816,181-$515,374$7,268,069$12,917$7,255,152
December 31, 2024990-PF$285,584$485,577-$199,993$7,774,573$4,047$7,770,526
December 31, 2023990-PF$44,528$6,602,919-$6,558,391$7,970,644$0$7,970,644
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$232,506
Interest
$21,433
Net gain from sales of assets
$46,868

Expenses

Grants and similar amounts paid
$600,000
Compensation of officers, directors and key employees
$99,155
Disbursements for charitable purposes
$731,497
Excise tax on investment income
$3,034

Balance sheet and other

Total assets, start of year
$7,774,573
Total assets, end of year
$7,268,069
Total liabilities, end of year
$12,917
Net assets, end of year
$7,255,152
Fair market value of assets
$7,913,898
Qualifying distributions
$731,497
Net investment income
$300,807

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
LINDA P ROLLINS
5402 OLD BUNCOMBE ROAD, GREENVILLE, SC 29609
ADMINISTRATOR
Highest-paid employee
40$74,540
AMY R WILLCOX
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
CHAIRMAN10$24,615
THOMAS L WILLCOX
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
VICE-CHAIRMAN0.5$0
CARL O HELSTROM
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
SECRETARY0.5$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
LINDA P ROLLINS
5402 OLD BUNCOMBE ROAD, GREENVILLE, SC 29609
ADMINISTRATOR
Highest-paid employee
40$63,000
SHIRLEY W ROE
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
CHAIRMAN10$0
THOMAS L WILCOX
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
DIRECTOR0.5$0
AMY WILCOX
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
DIRECTOR0.5$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
LINDA P ROLLINS
5402 OLD BUNCOMBE ROAD, GREENVILLE, SC 29609
ADMINISTRATOR
Highest-paid employee
40$68,400
SHIRLEY W ROE
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
CHAIRMAN10$500
THOMAS L WILCOX
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
DIRECTOR0.5$500
AMY WILCOX
301 NORTH MAIN STREET SUITE 1735, GREENVILLE, SC 29601
DIRECTOR0.5$500

Address and contacts

Address (IRS master file)
301 N MAIN ST STE 1735, GREENVILLE, SC 29601-2122
In care of
% SHIRLEY W ROE
Signed the 990-PF
AMY R WILLCOX, CHAIRMAN
Phone
(864) 242-5007
Return prepared by
ARLINGTON ASSOCIATES LLC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
23-7011541
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
1969
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$7,268,069
Income (IRS master file)
$970,755

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$300,807$816,181$7,268,069IRS
990-PFDecember 2024$285,584$485,577$7,774,573IRS
990-PFDecember 2023$44,528$6,602,919$7,970,644XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7011541).

Questions about ROE FOUNDATION

What is the EIN of ROE FOUNDATION?
The employer identification number (EIN) of ROE FOUNDATION is 23-7011541.
Is ROE FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
Are donations to ROE FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ROE FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of ROE FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ROE FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of ROE FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $74,540 (LINDA P ROLLINS, ADMINISTRATOR).
How much revenue does ROE FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $300,807, expenses of $816,181 and total assets of $7,268,069 at year end.

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