Life Rolls on Foundation

Nonprofit profile at a glance

EIN
743032829
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
4242721992
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nerve, Muscle and Bone Diseases

Official website

Reported finances

Revenue
$735,516
Expenses
$686,613
Assets
$2,858,436
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DANIELLE MENDEZ (Vice President)
  • TRICIA NORDBY (Vice President)

People named in this filing

  • JESSE BILLAUER (Executive Dir.)
  • JONATHON DRUBNER (Secretary)
  • DANIELLE MENDEZ (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2024

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 support of hard working volunteers. They will surf again & they will skate again have the unique ability to engage and bridge the able-bodied and disabled communities, as they collaborate to push the bounds of possibility for those with spinal cord injuries. More than a day of recreational activity, they will surf again & they will skate again also serves as an exceptional opportunity for individuals with spinal cord injuries and their families to network and establish new support networks outside traditional group support settings. Twsa also shifts negative stereotypes of the paralysis community, as the public is able to learn, through watching or participating in these programs, what is truly possible beyond paralysis. We are thrilled that these programs have given thousands of individuals hope and inspiration to reach new heights despite being challenged by mobility.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 83
  • Accountability: 65
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.8%; rating input score 51
  • Program expense ratio: 54.5%; rating input score 54
  • Fundraising efficiency: $3.24 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 12th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 4.16; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 13.2% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 50.8% of revenue deployed · 54.5% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $374K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 54/100.