Civic Intelligence

Life Rolls on Foundation

990 • Fiscal year 2015 • EIN 74-3032829

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

2901 Washington BlvdMarina Del Rey, CA 90292

(424) 272-1992

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

95th percentile

65%

Higher net margin than 95% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

59th percentile

$80,004

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

92nd percentile

61%

Faster asset growth than 92% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

25th percentile

-8.0%

Faster revenue growth than 25% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,383,076

Up $523,251 (+61%) from 2014

Net Assets

Up

$1,383,076

Up $523,251 (+61%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$804,771

Down $69,644 (-8.0%) from 2014

Expenses

Up

$281,520

Up $60,727 (+28%) from 2014

Net Income

Down

$523,251

Down $130,371 (-20%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $212,030Liabilities 2011: $269,860Net Assets 2011: -$57,8302011Assets 2012: $150,210Liabilities 2012: $307,174Net Assets 2012: -$156,9642012Assets 2013: $208,418Liabilities 2013: $2,215Net Assets 2013: $206,2032013Assets 2014: $859,825Liabilities 2014: $0Net Assets 2014: $859,8252014Assets 2015: $1,383,076Liabilities 2015: $0Net Assets 2015: $1,383,0762015Assets 2016: $1,628,170Liabilities 2016: $0Net Assets 2016: $1,628,1702016Assets 2017: $2,053,787Liabilities 2017: $0Net Assets 2017: $2,053,7872017Assets 2018: $2,352,440Liabilities 2018: $0Net Assets 2018: $2,352,4402018Assets 2019: $2,664,826Liabilities 2019: $0Net Assets 2019: $2,664,8262019Assets 2020: $2,906,211Liabilities 2020: $0Net Assets 2020: $2,906,2112020Assets 2021: $2,905,861Liabilities 2021: $0Net Assets 2021: $2,905,8612021Assets 2022: $2,485,682Liabilities 2022: $0Net Assets 2022: $2,485,6822022Assets 2023: $2,809,533Liabilities 2023: $0Net Assets 2023: $2,809,5332023Assets 2024: $2,858,436Liabilities 2024: $0Net Assets 2024: $2,858,4362024

Highlighted filing

2015

Assets$1,383,076
Liabilities$0
Net Assets$1,383,076

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $370,1412011Expenses 2012: $437,2312012Revenue 2013: $263,827Expenses 2013: $57,624Net Income 2013: $206,2032013Revenue 2014: $874,415Expenses 2014: $220,793Net Income 2014: $653,6222014Revenue 2015: $804,771Expenses 2015: $281,520Net Income 2015: $523,2512015Revenue 2016: $540,055Expenses 2016: $294,961Net Income 2016: $245,0942016Revenue 2017: $921,133Expenses 2017: $495,516Net Income 2017: $425,6172017Revenue 2018: $703,233Expenses 2018: $404,580Net Income 2018: $298,6532018Revenue 2019: $808,720Expenses 2019: $496,334Net Income 2019: $312,3862019Revenue 2020: $369,718Expenses 2020: $357,572Net Income 2020: $12,1462020Revenue 2021: $0Expenses 2021: $350Net Income 2021: -$3502021Revenue 2022: $693,478Expenses 2022: $621,557Net Income 2022: $71,9212022Revenue 2023: $856,473Expenses 2023: $532,622Net Income 2023: $323,8512023Revenue 2024: $735,516Expenses 2024: $686,613Net Income 2024: $48,9032024

Highlighted filing

2015

Revenue$804,771
Expenses$281,520
Net Income$523,251
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$998,638
Mission and Program Overview

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.

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 programs, lro fosters spinal cord injury awareness, and offers outreach to individuals and their families at the onset of injury. Though our primary focus is to serve young people affected by spinal cord injury, no individual challenged by mobility is ever turned away and people of all ages are welcome.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$859,825$1,374,577▲ $514,752
Land, Buildings, and Equipment, Net-$8,499-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$859,825$1,383,076▲ $523,251
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$859,825$1,340,769▲ $480,944
Temporarily Rstr Net Assets-$42,307-
Total Net Assets Fund Balance$859,825$1,383,076▲ $523,251
Total Liabilities and Net Assets / Fund Balance$859,825$1,383,076▲ $523,251

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,499$56,558$65,057
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jesse BillauerExecutive DirectorFT$80,004$80,004

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$447,010
Program Service Revenue
$60,024
Investment Income
$1,100
Other Revenue
$296,637
All Other Contributions
$447,010
Change in Net Assets
$523,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$201,516
Salaries, Compensation, and Employee Benefits$80,004
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$40,002$40,002-$80,004
Insurance$11,183$12,000-$23,183
Other Expenses$22,179$14,518-$22,179
All Other Expenses-$14,419-$14,419
Occupancy-$12,999-$12,999
Fees for Services Other-$7,658-$7,658
Fees for Services Accounting-$6,525-$6,525
Travel-$6,499-$6,499
Depreciation Depletion-$1,576-$1,576
Advertising$1,000--$1,000
Fees for Services Legal-$150-$150
Total Functional Expenses$165,174$116,346$0$281,520
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$490,504
Fundraising Direct Expenses$193,867
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Night by the Ocean Gala$363,358$363,358$111,540$251,818
Golf Tournament$51,800$51,800$16,487$35,313
Total Events$489,869$489,869$193,867$296,002
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jesse Billauer JbeiRelated CorpComp/speaking FeesNo$80,004

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Members of the governing board review form 990 for accuracy.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Life Rolls on Foundation
EIN
74-3032829
Phone
4242721992
Address
2901 WASHINGTON BLVD, MARINA DEL REY, CA 90292

Signing Officer

Name
Jesse Billauer
Title
Executive Director
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jesse Billauer
Formed
2002
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
40

Preparer

Firm
Friedman Brannen Associates LLP
Address
3579 Valley Centre Drive Suite 125, San Diego, CA 92130-3322
Preparer
Jack M Shirley CPA
Phone
8587942800
Raw XML Appendix397 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01100
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalSupportAmt01035093
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt056558
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IRS990ScheduleG/MailSolicitationsInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE GOVERNING BOARD REVIEW FORM 990 FOR ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061124
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0804771
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01383076
IRS990/TransactionWithControlEntInd0false
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IRS990/TravelGrp/TotalAmt06499
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0859825
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01340769
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02901 WASHINGTON BLVD
IRS990/USAddress/CityNm0MARINA DEL REY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090292
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.liferollson.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSE BILLAUER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE ROLLS ON FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0743032829
ReturnHeader/Filer/PhoneNum04242721992
ReturnHeader/Filer/USAddress/AddressLine1Txt02901 WASHINGTON BLVD
ReturnHeader/Filer/USAddress/CityNm0MARINA DEL REY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090292
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Friedman Brannen Associates LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03579 Valley Centre Drive Suite 125
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0921303322
ReturnHeader/PreparerPersonGrp/PhoneNum08587942800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK M SHIRLEY CPA
ReturnHeader/ReturnTs02016-11-15T10:05:34-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.00$2.86$0.74$0.69$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$0.86$0.53$0.32
2022Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.69$0.62$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$0.37$0.36$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$0.81$0.50$0.31
2018Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.70$0.40$0.30
2017Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.92$0.50$0.43
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.54$0.29$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.80$0.28$0.52
2014Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.87$0.22$0.65
2013Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.26$0.06$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.31$0.16$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.27$0.06$0.37