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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 74-3032829

LIFE ROLLS ON FOUNDATION

Tax-exempt · LOS ANGELES, CA 90045

Financials

$736K$687K2024
Revenue Expenses · by fiscal year end
Financials of LIFE ROLLS ON FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990 (amended)$735,516$686,613$48,903$2,858,436$0$2,858,436
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$561,025
Program service revenue
$33,966
Investment income
$140,525
Tax-exempt bond proceeds
$140,475
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$207,646
Other salaries and wages
$91,276
Salaries, compensation and benefits (total)
$311,640
Professional fundraising fees
$0
Accounting fees
$1,005
Occupancy
$24,000
Travel
$38,254
Program services (functional)
$373,877
Management and general (functional)
$139,369
Fundraising (functional)
$173,367

Balance sheet and other

Total assets, start of year
$2,809,533
Total assets, end of year
$2,858,436
Total liabilities, end of year
$0
Net assets, end of year
$2,858,436
Land, buildings and equipment
$1,030
Net assets without donor restrictions
$2,858,436
Gross receipts
$735,516
Employees
2
Volunteers
3,000
Year formed
2002
State of legal domicile
CA

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 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
JESSE BILLAUERExecutive Dir.
Trustee or director, Officer
40$0
JONATHON DRUBNERSecretary
Trustee or director, Officer
5$0
DANIELLE MENDEZVice President
Trustee or director
5$0
TRICIA NORDBYVice President
Trustee or director
5$0

Address and contacts

Address (IRS master file)
PO BOX 45770, LOS ANGELES, CA 90045-0770
In care of
% BILLAUER JOSHUA K PRES
Principal officer (990 for 2024)
JESSE BILLAUER, PO BOX 45770, LOS ANGELES, CA 90045
Signed the 990
JESSE BILLAUER, Executive Director
Phone
(424) 272-1992
Return prepared by
GERRY ANDRADE & ASSOCIATES INC

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.

990 for the year ended December 31, 2024

Program accomplishments

  • 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.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2025 990-N for LIFE ROLLS ON FOUNDATION

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
74-3032829
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2002
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$2,858,436
Income (IRS master file)
$735,516

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024–––IRS
990December 2023$856,473$532,622$2,809,533IRS
990December 2022$693,478$621,557$2,485,682IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about LIFE ROLLS ON FOUNDATION

What is the EIN of LIFE ROLLS ON FOUNDATION?
The employer identification number (EIN) of LIFE ROLLS ON FOUNDATION is 74-3032829.
Is LIFE ROLLS ON FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to LIFE ROLLS ON FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIFE ROLLS ON FOUNDATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LIFE ROLLS ON FOUNDATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LIFE ROLLS ON FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of LIFE ROLLS ON FOUNDATION?
The 990 for the year ended December 31, 2024 names JESSE BILLAUER.
Who are the officers and directors of LIFE ROLLS ON FOUNDATION?
The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
How much revenue does LIFE ROLLS ON FOUNDATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $735,516, expenses of $686,613 and total assets of $2,858,436 at year end.

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