The Roe Foundation
The Roe Foundation is a private 501(c)(3) grantmaking foundation incorporated in South Carolina in 1968 and tax-exempt since April 1969. Based in Greenville, South Carolina, the foundation was created by Thomas A. Roe (1927-2000), a businessman and philanthropist who served as founding chairman of the State Policy Network and founder of the South Carolina Policy Council.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$7.8M
-2.5% YoY
Annual Giving
$312K
-95.2% YoY
Grant Count
9
-18.2% YoY
Avg Grant Size
$35K
-94.1% YoY
Under IRS private-foundation payout rules, The Roe Foundation reported a distributable amount of $397K for 2024 — the minimum it must pay out in qualifying distributions.
Mission & Focus Areas
The foundation's stated purpose is to assist non-profit educational institutions whose primary mission is to promote a better understanding and appreciation of the value of human and economic freedom functioning within a moral framework.
The foundation supports organizations that believe:
- The maximum potential of a free people is achieved when they are able to control their own destiny
- The greatest threat to these freedoms is intrusive government
- The Judeo-Christian tradition represents the underpinnings of a just society
The foundation recognizes the importance of state and local organizations functioning alongside national organizations in the pursuit of a free society, and supports operations designed to educate the public at large and all public policy makers to a better understanding of these fundamental values and practical ways to achieve the goals of expanding human freedom.
Primary funding interests include education, philanthropy, voluntarism and grantmaking, and human services.
Grantmaking
Recent grant activity shows significant variation year to year:
Grant Range
$35,000)
Average Grant
$35,000)
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Geographic Focus
Where this funder awards grants
The foundation has national giving interests with particular focus on South Carolina, Virginia, and Ohio. The foundation also maintains local focus in Greenville, South Carolina.
Grant Distribution by State
States
Cities
Financial History
Multi-year comparison from IRS filings
As of 2024:
- Total Assets: $7,774,573
- Total Revenue: $285,584
- Total Expenses: $485,577
- Qualifying Distributions: $406,849
- Net Investment Income: $213,834
As of 2023:
- Total Assets: $7,970,644
- Total Revenue: $44,528
- Total Expenses: $6,602,919
- Total Giving: $6,441,143
As of 2022:
- Total Assets: $14,531,426
- Total Revenue: -$168,071
- Total Expenses: $4,837,869
The foundation's assets have declined significantly from 2022 to 2024, and annual giving fluctuated substantially between 2023 and 2024.
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $7,774,573 | $7,970,644 | $14,531,426 |
| Revenue | $285,584 | $44,528 | $-168,071 |
| Expenses | $485,577 | $6,602,919 | $4,837,869 |
| Qualifying Distributions | $406,849 | $6,546,807 | $4,774,425 |
| Net Investment Income | $213,834 | $274,114 | $257,601 |
| Distributable Amount | $396,967 | $488,833 | $755,796 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 9 recipients in 2024
Grant Size Distribution
89 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2024 grants, the largest include Sc Policy Council ($250,000), Greenville Symphony Orchestra ($20,000), Neighborhood Cancer Connection ($17,500).
| Recipient | Purpose | Amount |
|---|---|---|
| ARTISPHERE GREENVILLE, SC | TO BRING ART AND CULTURE TO THE COMMUNITY | $12,500 |
| CAROLINA YOUTH SYMPHONY GREENVILLE, SC | GENERAL OPERATING BUDGET | $2,500 |
| GREENVILLE CHORALE GREENVILLE, SC | GENERAL OPERATING BUDGET | $2,500 |
| GREENVILLE COUNCIL OF GARDENS GREENVILLE, SC | TO PROVIDE GARDENING INFORMATION AND ACTIVITIES TO PROMOTE THE LOVE AND UNDERSTANDING OF PLANTS | $1,000 |
| GREENVILLE COUNTY MUSEUM OF ART GREENVILLE, SC | TO INSPIRE AND EDUCATE VISITORS AND STUDENTS THROUGH ART | $5,000 |
| GREENVILLE GARDEN CLUB GREENVILLE, SC | GENERAL OPERATING BUDGET | $1,000 |
| GREENVILLE SYMPHONY ORCHESTRA GREENVILLE, SC | TO BUILDS COMMUNITY BY PROVIDING EXCELLENCE IN LIVE MUSICAL PERFORMANCE, EDUCATE MINDS, AND ENGAGE OUR COMMUNITY THROUGH THE UNIFYING POWER OF MUSIC | $20,000 |
| NEIGHBORHOOD CANCER CONNECTION GREENVILLE, SC | GENERAL OPERATING BUDGET | $17,500 |
| SC POLICY COUNCIL COLUMBIA, SC | TO RESEARCH AND PUBLISH INFORMATION ABOUT AMERICA'S FOUNDING PRINCIPLES | $250,000 |
Leadership & Key People
Leadership team and compensation from IRS filings
Shirley W. Roe - Contact person and trustee
Edwin J. Feulner Jr. - Trustee
Carl O. Helstrom III - Trustee
The foundation employs one staff member.
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| SHIRLEY W ROE | CHAIRMAN | 10 | — |
| THOMAS L WILCOX | DIRECTOR | 0.5 | — |
| AMY WILCOX | DIRECTOR | 0.5 | — |
Contact Information
Address: 301 N Main Street, Suite 1735, Greenville, SC 29601-2122
Phone: 864-242-5007
EIN: 23-7011541
Frequently Asked Questions
What does The Roe Foundation fund?
The foundation's stated purpose is to assist non-profit educational institutions whose primary mission is to promote a better understanding and appreciation of the value of human and economic freedom functioning within a moral framework. The foundation supports organizations that believe: • The maximum potential of a free people is achieved when they are able to control their own destiny • The greatest threat to these freedoms is intrusive government • The Judeo-Christian tradition represents t…
How do I apply for a grant from The Roe Foundation?
Recent grant activity shows significant variation year to year: **2024:** 9 grants totaling approximately $312,000 (average grant size: $35,000) **2023:** 11 grants totaling approximately $6,441,143 (average grant size varies; median grant amount data available) **2022:** 11 grants totaling approximately $4,774,425 Recent grantees include: • Neighborhood Cancer Connection ($17,500) • Artisphere ($12,500) • The Greenville Chorale ($2,500) • Fidelity Charitable Gift Fund Typical award ranges hist…
Where does The Roe Foundation make grants?
The foundation has national giving interests with particular focus on South Carolina, Virginia, and Ohio. The foundation also maintains local focus in Greenville, South Carolina.
What size grants does The Roe Foundation award?
In 2024, The Roe Foundation awarded 9 grants totaling $312K — an average of about $35K per grant, based on its IRS Form 990 filings.
How much is The Roe Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, The Roe Foundation reported a distributable amount of $397K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The Roe Foundation's EIN?
The Roe Foundation's EIN (Employer Identification Number) is 23-7011541. IRS Form 990 filing data is available on this page for 2020–2024.
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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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