Life Rolls on Foundation EIN 74-3032829

Life Rolls on Foundation

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Inspires youth with spinal cord injuries through action sports, showing possibilities beyond paralysis. For fiscal year 2024 it reported $736K in revenue, $0 in expenses, and $2.8M in net assets.Pt I

Type
Public charity (501(c)(3)) · Diseases & Disorders
Location
Los Angeles, CA
Website
www.liferollson.org
Filings
5 on file (2020–2024)
Revenue
$736KFY2024
Expenses
$0
Net assets
$2.8M
People
4
Filings
5
Updates
0
More identity details & actions ⌄
EIN  74-3032829 Public charity (501(c)(3)) Los Angeles, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Inspires youth with spinal cord injuries through action sports, showing possibilities beyond paralysis.
Leadership
Jesse Billauer · Executive Dir.
Money in and out
$736K revenue, $0 expenses
Bottom line
54% program efficiency
Where the money goes · FY2024
Total revenue
$736K
Pt VIII · Ln 12
Total expenses
$0
Pt IX · Ln 25
Net assets
$2.8M
Pt X · Ln 32
Program efficiency
54%
of spending reaches programs▲ +8% vs prior filing year
Surplus margin
+100%
revenue over expenses, this year▲ +164% vs prior filing year
Revenue trend
+19%
avg. annual growth over 5 years

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$736K
FY2024▼ -14%
Expenses
$0
FY2024▼ -100%
Total assets
$2.8M
FY20240%
Total liabilities
$0
FY2024
Total revenue
$736K
Pt VIII · Ln 12
Total expenses
$0
Pt IX · Ln 25
Net assets
$2.8M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$736K
Total assetsPt X · Ln 16$2.8M
Program-expense ratioPt IX · col B
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

3 program services account for $374K of program spending, described in the organization's own filed words · FY2024.
01

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…

$374Kprogram expense
02

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.

Pt IX · col B
03

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.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLife Rolls on Foundation
EINHdr · item D74-3032829
Principal addressHdr · item CLos Angeles, CA
WebsiteHdr · item Jwww.liferollson.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFDiseases & Disorders (G50)
Ruling yearIRS BMFAug 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Dir.
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Jesse Billauer’s $191K as Executive Dir. is at the 99th percentile of top reported officer pay among 152 <$100K diseases & disorders nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Jesse Billauer$190,716$170,000$84,856$140,000
Tricia Nordby$50,537$34,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$561K · 76%
Investment income$141K · 19%
Program service revenue$34K · 5%
Contributions & grants76%$561K
Investment income19%$141K
Program service revenue5%$34K
Total revenueLn 12$736K

Balance Sheet

Part X · end of year
CashLn 1$157K
Total assetsLn 16$2.8M
Total liabilitiesLn 26$0
Total net assetsLn 32$2.8M

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $157K · Operating expenses/yr $0
Highly liquid reserves (cash & marketable securities on Pt X) ÷ monthly operating expenses (Pt IX total, less non-cash grants & depreciation when reported).
Where the money goes
Program services
Program services $374K · Total expenses $687K
54%
Management & General
Management & general $139K · Total expenses $687K
20%
Fundraising
Fundraising $173K · Total expenses $687K
25%
Cost to raise $1
Fundraising expense (3-yr avg) $160K · Solicited contributions (3-yr avg) $569K
$0.28 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $561K · Total revenue $736K
76%
Government reliance
Government grants — · Total revenue $736K
Earned-income share
Program service revenue $34K · Total revenue $736K
5%
Investment reliance
Investment income $141K · Total revenue $736K
+19%
Program self-sufficiency
Program service revenue $34K · Total expenses $0
Growth & trend
Revenue growth (YoY)
This year $736K · Prior year $856K
-14%
Revenue CAGR
FY2020 $370K · FY2024 $736K
+19%
Net-asset trend (YoY)
End of year $2.8M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $736K · Expenses $0
+100%
Liabilities-to-Assets
Total liabilities — · Total assets $2.8M
Net-asset ratio
Net assets $2.8M · Total assets $2.8M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $2.8M
0%
People & payroll
Highest Reported Total Compensation
Individual Jesse Billauer · Reported title Executive Dir. · Highest reported compensation $0 · Total expenses $0
Total expenses not reported — showing dollar figure only
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $312K · Total expenses $0
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Fundraising cost ratio 31%
Revenue growth -14%
Investment management fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$100K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$736K revenue · viewing · ⤓ 990 PDF
FY2023$856K revenue · ⤓ 990 PDF
FY2022$693K revenue · ⤓ 990 PDF
FY2021$341K revenue · ⤓ 990 PDF
FY2020$370K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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