Line Construction Benefit Fund

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

26 people listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Provide health and welfare benefits for eligible members.

Revenue model: Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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

Consistency checks: 100%; rating input score 100; 66th percentile among comparable filings
Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 50%; rating input score 50; 7th percentile among comparable filings
Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 12.3%; rating input score 75; 75th percentile among comparable filings
Total-asset coverage ratio: 1.78; rating input score 44; 44th percentile among comparable filings
Liabilities to assets ratio: 0.01; rating input score 92; 92nd percentile among comparable filings
Officer compensation ratio: 0.2%; rating input score 88; 88th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 10.7% per year; rating input score 100; 76th percentile among comparable filings
Asset growth: 9.1% per year; rating input score 100; 64th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 9 of 18 board members independent · 8 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $585K · 26 people listed · 2 of 6 pay-setting controls reported
Highest-paid contractors: 5 contractors listed · $42M reported
Consistency: 13 of 13 current checks pass
Schedules: 4 filed schedules · includes executive pay
Filing history: 16 filing years from 2010 to 2025
Contacts: How to reach this organization
Money network: 6 filed money-flow records
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.

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

Review — Accountability: Independent voting board scored 50/100.
Review — Accountability: Governance controls: Whistleblower policy not reported.
Moderate — Sustainability: Total-asset coverage ratio scored 44/100.