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.
Key facts about The Roe Foundation
- EIN
- 23-7011541
- Latest 990 filing
- Form 990-PF, 2025
- Annual giving (2025)
- $600,000
- Grants made (2025)
- 1
- Average grant
- $600,000
- Median grant
- $600,000
- Primary geography
- Ohio (100% of itemized 2025 grant dollars)
Data from IRS Form 990-PF, 2025; updated September 2026.
How The Roe Foundation gives
- Giving fell 87% from 2022 to 2025. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Next steps with The Roe Foundation
- How to evaluate The Roe Foundation as a funder
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Financial Overview
From 2025 IRS Form 990-PF · View filing
Total Assets
—
Annual Giving
$600K
+92.3% YoY
Grant Count
1
-88.9% YoY
Avg Grant Size
$600K
+1630.8% YoY
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)
Ready to take the next step with The Roe Foundation?
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
Share of all 1 itemized 2025 grant dollars.
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 | 2025 | 2024 | 2023 |
|---|---|---|---|
| Total Assets | — | — | — |
| Revenue | — | — | — |
| Expenses | — | — | — |
| Qualifying Distributions | — | — | — |
| Net Investment Income | — | — | — |
| Distributable Amount | — | — | — |
Data update history
When this profile's IRS filing data changed on Grantable
- Updated Form 990-PF for fiscal year 2020 (received by the IRS May 13, 2021)
- Updated Form 990-PF for fiscal year 2021 (received by the IRS May 16, 2022)
- Updated Form 990-PF for fiscal year 2022 (received by the IRS May 15, 2023)
- Updated Form 990-PF for fiscal year 2023 (received by the IRS May 14, 2024)
- Updated Form 990-PF for fiscal year 2024 (received by the IRS May 13, 2025)
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 14, 2026)
- IRS filings on file for fiscal years 2020–2024
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 1 recipients in 2025
Grant Size Distribution
40 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2025 grants, the largest recipients include Fidelity Charitable Trust ($600,000).
| Recipient | Purpose | Amount |
|---|---|---|
| FIDELITY CHARITABLE TRUST Cincinnati, OH | TO GRANT MONEY BASED ON THE DONOR'S PREFERRED CHARITIES | $600,000 |
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 2025 IRS filing
From 2025 IRS filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| Amy R Willcox | Chairman | 10 | $24,615 |
| Thomas L Willcox | Vice-Chairman | 0.5 | — |
| Carl O Helstrom | Secretary | 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 2025, The Roe Foundation awarded 1 grant totaling $600K — an average of about $600K per grant, based on its IRS Form 990 filings.
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 2020–2025.
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Data last updated September 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.