Nonprofit · EIN 54-1860145
THE ROANOKE LAW FOUNDATION
Tax-exempt · ROANOKE, VA 24014
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $23,701 | $23,825 | -$124 | $352,362 | – | $352,362 |
| December 31, 2024 | 990-EZ (amended) | $31,804 | $25,128 | $6,676 | $330,852 | – | $330,852 |
| December 31, 2023 | 990-EZ | $30,381 | $18,867 | $11,514 | $291,660 | – | $291,660 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,050
- Investment income
- $18,485
- Net income from fundraising events
- -$8,834
Expenses
- Grants and similar amounts paid
- $15,500
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $525
- Printing, publications and postage
- $146
- Other expenses
- $7,654
- Program services (functional)
- $23,825
Balance sheet and other
- Total assets, start of year
- $330,852
- Total assets, end of year
- $352,362
- Total liabilities, end of year
- –
- Net assets, end of year
- $352,362
- Cash, savings and investments
- $352,362
- Gross receipts
- $38,865
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK J KENNEY ESQUIRE | TRUSTEE | 0.25 | $0 |
| AMY H GEDDES ESQUIRE | CHAIRMAN | 0.25 | $0 |
| JONATHAN D PUVAK ESQUIRE | TRUSTEE | 0.25 | $0 |
| VICTOR S SKAFF III ESQUIRE | SEC/TREASURE | 0.25 | $0 |
| ELIZABETH G PERROW ESQUIRE | TRUSTEE | 0.25 | $0 |
| SARAH C JESSEE ESQUIRE | TRUSTEE | 0.25 | $0 |
| LORI J BENTLEY ESQUIRE | TRUSTEE | 0.25 | $0 |
| DIANE HIGGS | EXECUTIVE DI | 3 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patrick J Kenney Esquire | Trustee | 0.25 | $0 |
| Amy H Geddes Esquire | Trustee | 0.25 | $0 |
| Jonathan D Puvak Esquire | Trustee | 0.25 | $0 |
| Christen C Church Esquire | Chairman | 0.25 | $0 |
| Victor S Skaff III | Sec/Treasurer | 0.25 | $0 |
| Elizabeth G Perrow Esquire | Trustee | 0.25 | $0 |
| J Lee E Osborne Esquire | Trustee | 0.25 | $0 |
| Diane Higgs | Executive Dir. | 3 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patrick J Kenney Esquire | Trustee | 0.25 | $0 |
| Amy H Geddes Esquire | Trustee | 0.25 | $0 |
| Jonathan D Puvak Esquire | Secretary/Treas | 0.25 | $0 |
| Christen C Church Esquire | Trustee | 0.25 | $0 |
| Lori J Bentley Esquire | Chairman | 0.25 | $0 |
| Elizabeth G Perrow Esquire | Trustee | 0.25 | $0 |
| J Lee E Osborne Esquire | Trustee | 0.25 | $0 |
| Diane Higgs | Executive Dir. | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 18183, ROANOKE, VA 24014-0813
- In care of
- % CHARLES O CORNELISON
- Signed the 990-EZ
- AMY H GEDDES ESQUIRE, CHAIRMAN
- Phone
- (540) 815-4878
- Website
- WWW.ROANOKELAWFOUNDATION.COM
- Return prepared by
- ANDERSON & REED LLP
Mission
TO IMPROVE AND FACILITATE THE ADMINISTRATION OF JUSTICE AND TO PROMOTE THE DISSEMINATION OF KNOWLEDGE OF THE LAW. THIS IS DONE PRIMARILY THROUGH CHARITABLE CONTRIBUTIONS AND THE GRANTING OF SCHOLARSHIPS TO STUDENTS WHO DEMONSTRATE DILIGENCE IN AND COMMITMENT TO THEIR STUDIES AND AN INTEREST IN THE PURSUIT OF LAW.
Program accomplishments
- GAVE SCHOLARSHIPS TO 5 STUDENTS DEMONSTRATING DILIGENCE AND INTEREST IN LAW. ALSO AWARDED A GRANT TO LOCAL OFFICE ON AGING.Expenses $23,825 · grants $15,500
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 54-1860145
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $352,362
- Income (IRS master file)
- $38,865
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $23,701 | $23,825 | $352,362 | XML |
| 990-EZ | December 2024 | $0 | – | $0 | IRS |
| 990-EZ | December 2023 | $30,381 | $18,867 | $291,660 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 54-1860145).
Questions about THE ROANOKE LAW FOUNDATION
- What is the EIN of THE ROANOKE LAW FOUNDATION?
- The employer identification number (EIN) of THE ROANOKE LAW FOUNDATION is 54-1860145.
- Is THE ROANOKE LAW FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to THE ROANOKE LAW FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE ROANOKE LAW FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of THE ROANOKE LAW 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 THE ROANOKE LAW FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of THE ROANOKE LAW FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does THE ROANOKE LAW FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $23,701, expenses of $23,825 and total assets of $352,362 at year end.
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