Walk N Rollers INC FY2023 filing

Tax-deductible

Los Angeles, CA501(c)(3)Since 2018EducationEIN 82-5421547Revenue $299K in FY2023

On file with the IRS8800 Venice Blvd, 90034-3254 · Los Angeles, CATax-exempt since Feb 2019Publicly supported charity — 170(b)(1)(A)(vi)

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To raise funding for education and encouragement programs and support public awareness on the benefits of active transportation. To create more active, healthy lifestyles in urban areas.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$78K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $47K a year · 13% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$299K
+84% vs prior year
Spent
$258K
To programs
93%
Net assets
$84K
By yearFY2020–FY2025
Revenue
$299K
FY2023▲ +84%
Tap a bar for its year
Revenue by fiscal year
FY2020$232K
FY2021$157K
FY2022$163K
FY2023$299K
FY2024$335K
FY2025$588K
Expenses
$258K
FY2023▲ +32%
Tap a bar for its year
Expenses by fiscal year
FY2020$195K
FY2021Not on file
FY2022Not on file
FY2023$258K
FY2024$377K
FY2025$436K
Net assets
$84K
FY2023▲ +92%
Tap a bar for its year
Net assets by fiscal year
FY2020$95K
FY2021$76K
FY2022$44K
FY2023$84K
FY2024$42K
FY2025$194K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $240K Management & general 7% · $18K Fundraising 0% · $664

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $78K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$77,610Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

James Shanman’s $90K as Executive Director is at the 78th percentile of top reported officer pay among 1613 $100K–1M education 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Shanman$90,076$78,314$77,610$62,021$62,021$67,846

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes active transportation for healthier urban lifestyles through funding and awareness programs.

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Provided by the organization

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3 programs · $240K · in their own filed words · FY2023
01

Comprehensive safe routes to school programs

$129Kprogram expense
02

Education based programming

$59Kprogram expense
03

Community outreach events

$52Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$12K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$299K
Ln 12
Fees for servicesLn 2g$277K
Gifts and grantsLn 1h$21K
Money outPt IX
$258K
Ln 25
Programscol B$240K
Managementcol C$18K
Fundraisingcol D$664
Owns and owesPt X
$84K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$95K
LiabilitiesLn 26$11K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$21K
Fees for servicesLn 2g$277K
Total revenueLn 12$299K
Assets in detailPt X, end of year
CashLn 1$34K
Cash and savings togetherLn 1–2$34K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$95K
LiabilitiesLn 26$11K
Net assetsLn 32$84K
OperationsPt I, VI
EmployeesI 513
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$220$34K
Land, buildings, equipmentLn 10c$4K$3K
Total assetsLn 16$49K$95K
LiabilitiesLn 26$5K$11K
Net assetsLn 32$44K$84K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$78K$78K$0$0
Other salaries and wagesLn 7$48K$48K$0$0
Other employee benefitsLn 9$23K$23K$0$0
Payroll taxesLn 10$11K$11K$0$0
Legal feesLn 11b$275$275$0$0
Accounting feesLn 11c$4K$0$4K$0
Other fees for servicesLn 11g$15K$15K$0$0
Advertising and promotionLn 12$1K$1K$0$0
Office expensesLn 13$22K$22K$0$0
OccupancyLn 16$18K$5K$14K$0
TravelLn 17$2K$2K$0$0
Depreciation, depletion and amortizationLn 22$2K$2K$0$0
InsuranceLn 23$8K$8K$0$0
Other expenses (24a–d)Ln 24$22K$22K$0$0
All other expensesLn 24e$3K$2K$0$664
Total functional expensesLn 25$258K$240K$18K$664

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $588K$436K$152K$194K 990 PDF
FY2024 $335K$377K−$43K$42K 990 PDF
FY2023 Viewing $299K$258K$40K$84K 990 PDF
FY2022 $163K$44K 990 PDF
FY2021 $157K$76K 990 PDF
FY2020 $232K$195K$37K$95K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $298,577 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,898$21,246
I-9 Program service revenuePrior year $149,813$277,331
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $162,711$298,577
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $105,168$159,357
I-16a Professional fundraising fees$0
I-17 Other expenses$98,944
I-18 Total expensesPrior year $105,168$258,301
I-19 Revenue less expensesPrior year $57,543$40,276
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $298,577 across 4 lines filed
VIII-1f All other contributions, gifts and grants$21,246
VIII-1h Total contributions, gifts and grants$21,246
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$277,331
VIII-12 Total revenueRelated to mission $277,331 · Unrelated business $0 · Excluded from tax $0$298,577
Part IX · Statement of functional expenses $258,301 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $77,610 · Management $0 · Fundraising $0$77,610
IX-7 Other salaries and wagesPrograms $47,989 · Management $0 · Fundraising $0$47,989
IX-9 Other employee benefitsPrograms $22,729 · Management $0 · Fundraising $0$22,729
IX-10 Payroll taxesPrograms $11,029 · Management $0 · Fundraising $0$11,029
IX-11b Legal feesPrograms $275 · Management $0 · Fundraising $0$275
IX-11c Accounting feesPrograms $0 · Management $4,082 · Fundraising $0$4,082
IX-11g Other fees for servicesPrograms $15,411 · Management $0 · Fundraising $0$15,411
IX-12 Advertising and promotionPrograms $1,351 · Management $0 · Fundraising $0$1,351
IX-13 Office expensesPrograms $22,377 · Management $0 · Fundraising $0$22,377
IX-16 OccupancyPrograms $4,623 · Management $13,867 · Fundraising $0$18,490
IX-17 TravelPrograms $1,785 · Management $0 · Fundraising $0$1,785
IX-22 Depreciation, depletion and amortizationPrograms $1,752 · Management $0 · Fundraising $0$1,752
IX-23 InsurancePrograms $8,433 · Management $0 · Fundraising $0$8,433
IX-24 Other expenses (24a–d)Programs $21,880 · Management $0 · Fundraising $0$21,880
IX-24e All other expensesPrograms $2,444 · Management $0 · Fundraising $664$3,108
IX-25 Total functional expensesPrograms $239,688 · Management $17,949 · Fundraising $664$258,301
Part X · Balance sheet $95,306 assets, 9 lines filed
Asset lines not itemized here account for $2,133; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $220$34,225
X-4 Accounts receivableStart of year $42,260$56,319
X-10c Land, buildings and equipment, netStart of year $4,381$2,629
X-16 Total assetsStart of year $48,994$95,306
X-17 Accounts payable and accrued expensesStart of year $4,462$10,093
X-25 Other liabilitiesStart of year $704$1,109
X-26 Total liabilitiesStart of year $5,166$11,202
X-32 Total net assets or fund balancesStart of year $43,828$84,104
X-33 Total liabilities and net assetsStart of year $48,994$95,306
Part XI · Reconciliation of net assets $84,104 net assets at year end
XI-1 Total revenue$298,577
XI-2 Total expenses$258,301
XI-3 Revenue less expenses$40,276
XI-4 Net assets at start of year$43,828
XI-10 Net assets at end of year$84,104

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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