Civic Intelligence

Foundation of Fallen Electrical Lineman

990EZ • Fiscal year 2023 • EIN 46-2794268

Jan 01, 2023 to Dec 31, 2023 • Filed on Jan 06, 2026

Organization Profilewww.fallenlinemen.org
P O Box 1453Madisonville, LA 70447

(985) 773-2753

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.76x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

1.16x

Higher debt load relative to revenue than 96% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

18th percentile

-23%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

5th percentile

-79%

Faster asset growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

-2.3%

Faster revenue growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$116,949

Down $431,824 (-79%) from 2022

Net Assets

Down

$27,648

Down $431,824 (-94%) from 2022

Liabilities

Flat

$89,301

Flat from 2022

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin18th percentile

Revenue

Down

$77,175

Down $1,802 (-2.3%) from 2022

Expenses

Up

$94,861

Up $8,478 (+9.8%) from 2022

Net Income

Down

-$17,686

Down $10,280 (-139%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2013: $157,790Liabilities 2013: $3,701Net Assets 2013: $154,0892013Assets 2014: $215,775Liabilities 2014: $90,749Net Assets 2014: $125,0262014Assets 2015: $197,824Liabilities 2015: $89,301Net Assets 2015: $108,5232015Assets 2016: $218,662Liabilities 2016: $91,776Net Assets 2016: $126,8862016Assets 2017: $232,057Liabilities 2017: $90,657Net Assets 2017: $141,4002017Assets 2018: $354,146Liabilities 2018: $89,673Net Assets 2018: $264,4732018Assets 2019: $443,867Liabilities 2019: $89,301Net Assets 2019: $354,5662019Assets 2020: $474,300Liabilities 2020: $89,3012020Assets 2021: $556,179Liabilities 2021: $89,301Net Assets 2021: $466,8782021Assets 2022: $548,773Liabilities 2022: $89,301Net Assets 2022: $459,4722022Assets 2023: $116,949Liabilities 2023: $89,301Net Assets 2023: $27,6482023

Highlighted filing

2023

Assets$116,949
Liabilities$89,301
Net Assets$27,648
Open 2023 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2013: $260,157Expenses 2013: $106,068Net Income 2013: $154,0892013Revenue 2014: $193,270Expenses 2014: $222,333Net Income 2014: -$29,0632014Revenue 2015: $174,730Expenses 2015: $191,233Net Income 2015: -$16,5032015Revenue 2016: $158,633Expenses 2016: $140,270Net Income 2016: $18,3632016Revenue 2017: $135,691Expenses 2017: $121,177Net Income 2017: $14,5142017Revenue 2018: $264,922Expenses 2018: $141,849Net Income 2018: $123,0732018Revenue 2019: $271,942Expenses 2019: $181,849Net Income 2019: $90,0932019Revenue 2020: $147,351Expenses 2020: $116,918Net Income 2020: $30,4332020Revenue 2021: $226,714Expenses 2021: $144,835Net Income 2021: $81,8792021Revenue 2022: $78,977Expenses 2022: $86,383Net Income 2022: -$7,4062022Revenue 2023: $77,175Expenses 2023: $94,861Net Income 2023: -$17,6862023

Highlighted filing

2023

Revenue$77,175
Expenses$94,861
Net Income-$17,686
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jan 6, 2026
Return Version
2023v6.0
Gross Receipts
$77,175
Mission and Program Overview

Mission

To help support the families of linemen who have lost their lives.

Program Services

DescriptionGrantsExpenses
TO HELP THE FAMILIES OF FALLEN LINEMEN AND SERIOUSLY WOUNDED IN THE LINE OF DUTY. TO BUILD A NATIONAL MEMORIAL TO BRING RECOGNITION TO THE TRADE AND HONOR THE LINEWORKERS KILLED IN THE LINE OF DUTY.TO SHARE ACCIDENT INFORMATION WITH THE INDUSTRY TO PROMOTE AWARENESS AND A SAFETY MESSAGE TO PREVENT AND EVENTUALLY ELIMINATE FATALITIES AND SERIOUS ACCIDENTS.TO PROVIDE SCHOLARSHIPS TO DESERVING INDIVIDUALS WANTING TO PERSUE A ROLE IN THE ELECTRICAL LINE INDUSTRY.$77,175$11,011
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL L BOYDPresidentFT$0--
BILL BOSCHDirector-$0--
BRADLEY DRELLDirector-$0--
CHAD DUBEADirector-$0--
REBEKAH BOYDExecutive DirectorFT$0--
Filing and Contact Details

Filer

Filer Name
Foundation of Fallen Electrical Lineman
EIN
46-2794268
Phone
9857732753
Address
P O BOX 1453, MADISONVILLE, LA 70447

Signing Officer

Name
Michael L Boyd
Title
President
Signed
2026-01-06
Discuss with paid preparer
Yes

Preparer

Firm
Reginald a Bresette Iii LLC
Address
820 LAFITTE ST STE 102, MANDEVILLE, LA 70448
Preparer
Reginald a Bresette
Phone
9858821600
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1985”

Other Expenses.1005

“Travel $6396”

Other Expenses.1

“OPERATIONS $2067”

Other Expenses.2

“PAYPAL FEE $563”

Other Assets.1002

“Furniture and Fixtures - Beginning $110377 Furniture and Fixtures - Ending $110377”

Total Liabilities.1

“DUE TO CHAD - Beginning $89301 DUE TO CHAD - Ending $89301”

Raw XML Appendix167 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt039740
IRS990EZ/BooksInCareOfDetail/PersonNm0REBEKAH BOYD
IRS990EZ/BooksInCareOfDetail/PhoneNum09857732753
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0704 TIMBERWOOD LOOP
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MADISONVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd070447
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt024258
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06572
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt077175
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-17686
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01050
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0134635
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0116949
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt077175
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt045334
IRS990EZ/NetAssetsOrFundBalancesEOYAmt027648
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt045334
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027648
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt440.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL L BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BILL BOSCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRADLEY DRELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHAD DUBEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4REBEKAH BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0110377
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0110377
IRS990EZ/OtherExpensesTotalAmt011011
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO HELP SUPPORT THE FAMILIES OF LINEMEN WHO HAVE LOST THEIR LIVES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO HELP THE FAMILIES OF FALLEN LINEMEN AND SERIOUSLY WOUNDED IN THE LINE OF DUTY. TO BUILD A NATIONAL MEMORIAL TO BRING RECOGNITION TO THE TRADE AND HONOR THE LINEWORKERS KILLED IN THE LINE OF DUTY.TO SHARE ACCIDENT INFORMATION WITH THE INDUSTRY TO PROMOTE AWARENESS AND A SAFETY MESSAGE TO PREVENT AND EVENTUALLY ELIMINATE FATALITIES AND SERIOUS ACCIDENTS.TO PROVIDE SCHOLARSHIPS TO DESERVING INDIVIDUALS WANTING TO PERSUE A ROLE IN THE ELECTRICAL LINE INDUSTRY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt077175
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt011011
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt043060
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt089301
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt089301
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt094861
IRS990EZ/TotalProgramServiceExpensesAmt011011
IRS990EZ/TotalRevenueAmt077175
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.fallenlinemen.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt077175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt078977
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0227539
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0151182
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0261467
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0796340
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt02899
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03416
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt011912
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt018227
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0814567
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt077175
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt078977
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0230438
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0154598
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0273379
IRS990ScheduleA/Total509Grp/TotalAmt0814567
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt077175
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt078977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0230438
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0154598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0273379
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0814567
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1985
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $6396
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OPERATIONS $2067
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYPAL FEE $563
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Furniture and Fixtures - Beginning $110377 Furniture and Fixtures - Ending $110377
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DUE TO CHAD - Beginning $89301 DUE TO CHAD - Ending $89301
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL L BOYD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOUNDATION OF FALLEN ELECTRICAL LINEMAN
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0462794268
ReturnHeader/Filer/PhoneNum09857732753
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1453
ReturnHeader/Filer/USAddress/CityNm0MADISONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070447
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721454493
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REGINALD A BRESETTE III LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0820 LAFITTE ST STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANDEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070448
ReturnHeader/PreparerPersonGrp/PhoneNum09858821600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REGINALD A BRESETTE
ReturnHeader/ReturnTs02026-01-06T16:02:41-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$116,949
Liabilities
$89,301
Net assets
$27,648
Revenue
$77,175
Expenses
$94,861
Net income
-$17,686
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.89$0.28$0.77$0.95$0.18
2022Summary only. Only limited summary data is available for this year.$5.49$0.89$4.59$0.79$0.86$0.07
2021Summary only. Only limited summary data is available for this year.$5.56$0.89$4.67$2.27$1.45$0.82
2020Summary only. Only limited summary data is available for this year.$4.74$0.89$1.47$1.17$0.30
2019Detailed filing. Detailed filing data is available for this year.$4.44$0.89$3.55$2.72$1.82$0.90
2018Detailed filing. Detailed filing data is available for this year.$3.54$0.90$2.64$2.65$1.42$1.23
2017Detailed filing. Detailed filing data is available for this year.$2.32$0.91$1.41$1.36$1.21$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.19$0.92$1.27$1.59$1.40$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.98$0.89$1.09$1.75$1.91$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.91$1.25$1.93$2.22$0.29
2013Summary only. Only limited summary data is available for this year.$1.58$0.04$1.54$2.60$1.06$1.54