Line 3 Legal Fund

Nonprofit profile at a glance

EIN
862254861
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Minneapolis, MN, USA
Phone
2068181846
Rating confidence
Limited
Sector
Civil Rights, Social Action, Advocacy N.E.C.

Official website

Reported finances

Revenue
$0
Expenses
$1,895
Assets
$0
Liabilities
$0

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

Leadership & pay

6 people listed

People named in this filing

  • CARRIE CHESNIK (BOARD MEMBER)
  • SARAH COFFEY (BOARD MEMBER)
  • MARCOS GIOSSI (BOARD MEMBER)

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

The line 3 legal defense fund provides financial support to people facing arrest, jail time, and state repression because of their opposition to enbridge's line 3 pipeline project. We are a volunteer-run nonprofit organization based out of the twin cities, and were founded in 2019 and will continue to operate for as long as is needed. We are flexible and adaptable to the needs of defendants, and respond to requests on a case by case basis. We are so grateful for the risks that water protectors have taken, and so excited to support them

What it reported doing in 2024

The line 3 legal defense fund existed to support defendants who protested the line 3 pipeline through the process of navigating their court cases. Our activity was conducted mainly online, although we were based in Minnesota. We were completely funded by donations from individuals. We are a volunteer-run nonprofit organization. We accomplished our mission once the last few court cases were resolved and thus did not have much activity in 2024. We put our efforts in 2024 towards finishing out the last of our organizational tasks and dissolving the organization.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th 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: Limited
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -34.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -77.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -89.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.