Civic Intelligence

Life Rolls on Foundation

990 • Fiscal year 2021 • EIN 74-3032829

Jan 01, 2021 to Dec 31, 2021 • Filed on Jan 10, 2023

Organization ProfileWWW.LIFEROLLSON.ORG
PO Box 45770Los Angeles, CA 90045

(424) 272-1992

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$2,751,932

Down $154,279 (-5.3%) from 2020

Net Assets

Down

$2,751,932

Down $154,279 (-5.3%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses

Revenue

Down

$341,035

Down $28,683 (-7.8%) from 2020

Expenses

Up

$431,981

Up $74,409 (+21%) from 2020

Net Income

Down

-$90,946

Down $103,092 (-849%) from 2020

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 2021: $2,751,932Liabilities 2021: $0Net Assets 2021: $2,751,9322021Assets 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

2021

Assets$2,751,932
Liabilities$0
Net Assets$2,751,932
Open 2021 Filing

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 2021: $341,035Expenses 2021: $431,981Net Income 2021: -$90,9462021Revenue 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

2021

Revenue$341,035
Expenses$431,981
Net Income-$90,946
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jan 10, 2023
Return Version
2021v4.1
Gross Receipts
$492,250
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,904,804$2,750,875▼ $153,929
Land, Buildings, and Equipment, Net$1,407$1,057▼ $350
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$2,906,211$2,751,932▼ $154,279
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,906,211$2,751,932▼ $154,279
Total Net Assets Fund Balance$2,906,211$2,751,932▼ $154,279
Total Liabilities and Net Assets / Fund Balance$2,906,211$2,751,932▼ $154,279

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$182$55,490$55,672
Other Land Buildings$875$8,510$9,385
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jesse BillauerExecutive DirectorFT$84,856$84,856

Board Members and Trustees

NameTitle
Danielle MendezVice President
Tricia NordbyVice President
Samanta BillauerCFO
Jonathon DrubnerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$196,557
Program Service Revenue
$105,468
Investment Income
$26,434
Other Revenue
$12,576
All Other Contributions
$196,557
Change in Net Assets
$-90,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,269
Salaries, Compensation, and Employee Benefits$169,712
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$84,856$84,856-$169,712
Travel$52,114--$52,114
Insurance$18,832$12,278-$31,110
All Other Expenses$15,464$2,751-$18,215
Fees for Services Accounting-$12,176-$12,176
Advertising$11,975--$11,975
Other Expenses$11,318--$11,318
Occupancy-$9,727-$9,727
Depreciation Depletion-$350-$350
Total Functional Expenses$309,843$122,138$0$431,981
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,649
Fundraising Direct Expenses$5,155
Gaming Gross Income$1,142
Gaming Direct Expenses$1,060
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Night by the Ocean$9,864$9,864$3,564$6,300
Other$7,785$7,785$1,591$6,194
Total Events$17,649$17,649$5,155$12,494
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

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 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Jesse and samanta billauer were previously married.”

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

“No review was or will be conducted.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Governing body reviews annually”

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

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Life Rolls on Foundation
EIN
74-3032829
Phone
4242721992
Address
PO BOX 45770, LOS ANGELES, CA 90045

Signing Officer

Name
Jesse Billauer
Title
Executive Director
Signed
2023-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jesse Billauer
Formed
2002
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
3,000

Preparer

Firm
Gerry Andrade & Associates Inc
Address
3878 W CARSON ST STE 220, TORRANCE, CA 90503
Preparer
Ralph Garrido EA
Phone
3103169115
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Dep Adj = -$349”

Amended Explanation

“This amended tax return being filed to report additional income and expenses received after the original tax return is filed.”

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01317
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/TotalSupportAmt01460809
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0182
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055490
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055672
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0875
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08510
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09385
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01057
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IRS990ScheduleG/EmailSolicitationsInd0X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03564
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01591
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IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0JESSE BILLAUER ENTERPISES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0RELATED CORPORATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMP/SPEAKER FEES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JESSE AND SAMANTA BILLAUER WERE PREVIOUSLY MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING BODY REVIEWS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Dep Adj = -$349
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5This amended tax return being filed to report additional income and expenses received after the original tax return is filed.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Amended Explanation
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 45770
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090045
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LIFEROLLSON.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSE BILLAUER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,751,932
Liabilities
$0
Net assets
$2,751,932
Revenue
$341,035
Expenses
$431,981
Net income
-$90,946
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
2021Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$0.34$0.43$0.09
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