Life Rolls on Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $735,516
- Spending
- $686,613
- Spent on programs
- 55%
- Reserves
- 49.9 months of spending
- Largest source of income
- donations and private grants, 76%
- Employees
- 2
- Volunteers
- 3,000
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 83 out of 100. Higher than 51% of charities in its peer group (diseases, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 49.9 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
5 of 15Income fell 14% on the year before.
Spending floor
8 of 1554% of spending went to programs and raising each dollar of donations cost 31 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 91 out of 100. Higher than 73% of charities in its peer group (diseases, $250k to $1m).
Independent board
25 of 253 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $373,877 spent. 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.
- SPEAKING TOUR: THE PURPOSE OF THIS PROGRAM IS NOT ONLY TO MOTIVATE AND ENCOURAGE THE YOUTH OF TODAY TO LIVE WITH PASSION REGARDLESS OF ANY OBSTACLES BUT IT IS DESIGNED TO EDUCATE THE PUBLIC ABOUT SPINAL CORD INJURIES AND PROVIDE SUPPORT, HOPE AND ENCOURAGEMENT FOR THOSE WITH SPINAL CORD INJURIES.
- TO BE AN EDUCATIONAL RESOURCE FOR THOSE WITH SPINAL CORD INJURIES, TO INSPIRE THOSE WITH SPINAL CORD INJURIES TO PERSEVERE IN THE FACE OF EXTREME OBSTACLES, AND TO RAISE PUBLIC AWARENESS OF SPINAL CORD INJURIES.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.