Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 54-1860145 • 501(c)3 • Roanoke, VA
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Up$330,852
Up $39,192 (+13%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$330,852
Up $39,192 (+13%) from 2023
Revenue
Up$31,804
Up $1,423 (+4.7%) from 2023
Expenses
Up$25,128
Up $6,261 (+33%) from 2023
Net Income
Down$6,676
Down $4,838 (-42%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
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.
| Description | Grants | Expenses |
|---|---|---|
| Awarded grants to Local Office on Aging, Legal Aid of Roanoke Valley and The Rescue Mission. | $17,000 | $8,128 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patrick J Kenney Esquire | Trustee | - | $0 | - | - |
| Amy H Geddes Esquire | Trustee | - | $0 | - | - |
| Jonathan D Puvak Esquire | Trustee | - | $0 | - | - |
| Christen C Church Esquire | Chairman | - | $0 | - | - |
| Victor S Skaff III | Sec/Treasurer | - | $0 | - | - |
| Elizabeth G Perrow Esquire | Trustee | - | $0 | - | - |
| J Lee E Osborne Esquire | Trustee | - | $0 | - | - |
| Diane Higgs | Executive Director | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| 100th Community Project | $21,535 | $21,535 | $15,000 | $6,535 |
| 2023/2024 Santa at the Station Income | $5,050 | $5,050 | $5,042 | $8 |
| Total Events | $26,585 | $26,585 | $20,042 | $6,543 |
“| Donee's Name: Legal Aid of Roanoke Valley | Cash Amount Given: $10000”
“Office Expenses $82”
“Insurance $2745”
“RBA Salary Reimbursement $4000”
“Storage Unit $708”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AmendedReturnInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Diane Higgs |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5408154878 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 18183 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Roanoke |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 24014 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 291660 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 330852 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 20250 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 6676 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 525 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 291660 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 330852 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 26585 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 17000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 53352 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 6517 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 291660 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 330852 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 291660 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 330852 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.25 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Patrick J Kenney Esquire |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Amy H Geddes Esquire |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Jonathan D Puvak Esquire |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Christen C Church Esquire |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Victor S Skaff III |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Elizabeth G Perrow Esquire |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | J Lee E Osborne Esquire |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Diane Higgs |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Sec/Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Executive Dir. |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 32516 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 7535 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 68 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Awarded grants to Local Office on Aging, Legal Aid of Roanoke Valley and The Rescue Mission. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 17000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 8128 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 21548 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 5037 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 25128 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 8128 |
| IRS990EZ/TotalRevenueAmt | 0 | 31804 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.roanokelawfoundation.com |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 20250 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 23245 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12750 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13850 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 81095 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 6517 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8994 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9815 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21050 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11750 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 58126 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.58250 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.54030 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 81095 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 20250 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 23245 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12750 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13850 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 81095 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 139221 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 20042 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | 100th Community Project |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | 2023/2024 Santa at the Station Income |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 21535 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 5050 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 26585 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 21535 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 5050 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 26585 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 6543 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 20042 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 15000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 5042 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Donee's Name: Legal Aid of Roanoke Valley | Cash Amount Given: $10000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $82 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $2745 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | RBA Salary Reimbursement $4000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Storage Unit $708 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grants and Similar Amounts Paid In Excess of $5,000.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Christian C Church Esquire |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Roanoke Law Foundation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROAN |
| ReturnHeader/Filer/EIN | 0 | 541860145 |
| ReturnHeader/Filer/PhoneNum | 0 | 5403424905 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 18183 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Roanoke |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 24014 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 262951116 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Cole & Associates CPAs LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2118 Rosalind Ave |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Roanoke |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 24014 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5402667178 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Clark M Cole |
| ReturnHeader/ReturnTs | 0 | 2025-06-23T11:51:55-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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