Civic Intelligence

West Virginia Heavy & Highway Construction Industry Fund

EIN 23-7069115 • 501(c)6 • Scott Depot, WV

Profile

Enhance Cooperation between architects, engineers, contractors, and employees represented by labor organizations through education, research, public relations, and administration.

PO Box 297Scott Depot, WV 25560

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

97th percentile

59%

Higher net margin than 97% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$162,438

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

28%

Faster asset growth than 88% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,774,716

Up $604,759 (+28%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,774,716

Up $604,759 (+28%) from 2023

Revenue

Up

$873,781

Up $132,189 (+18%) from 2023

Expenses

Down

$358,987

Down $46,031 (-11%) from 2023

Net Income

Up

$514,794

Up $178,220 (+53%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $528,509Liabilities 2010: $0Net Assets 2010: $528,5092010Assets 2011: $449,668Liabilities 2011: $0Net Assets 2011: $449,6682011Assets 2012: $491,063Liabilities 2012: $0Net Assets 2012: $491,0632012Assets 2013: $652,379Liabilities 2013: $0Net Assets 2013: $652,3792013Assets 2014: $727,053Liabilities 2014: $0Net Assets 2014: $727,0532014Assets 2015: $839,467Liabilities 2015: $0Net Assets 2015: $839,4672015Assets 2016: $894,700Liabilities 2016: $0Net Assets 2016: $894,7002016Assets 2017: $917,431Liabilities 2017: $0Net Assets 2017: $917,4312017Assets 2018: $926,491Liabilities 2018: $0Net Assets 2018: $926,4912018Assets 2019: $1,090,513Liabilities 2019: $0Net Assets 2019: $1,090,5132019Assets 2020: $1,407,456Liabilities 2020: $0Net Assets 2020: $1,407,4562020Assets 2021: $1,778,249Liabilities 2021: $0Net Assets 2021: $1,778,2492021Assets 2022: $1,738,984Liabilities 2022: $0Net Assets 2022: $1,738,9842022Assets 2023: $2,169,957Liabilities 2023: $0Net Assets 2023: $2,169,9572023Assets 2024: $2,774,716Liabilities 2024: $0Net Assets 2024: $2,774,7162024

Highlighted filing

2024

Assets$2,774,716
Liabilities$0
Net Assets$2,774,716

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $262,3992010Expenses 2011: $435,4372011Expenses 2012: $445,2842012Revenue 2013: $539,173Expenses 2013: $427,462Net Income 2013: $111,7112013Revenue 2014: $522,511Expenses 2014: $443,629Net Income 2014: $78,8822014Revenue 2015: $415,496Expenses 2015: $295,482Net Income 2015: $120,0142015Revenue 2016: $395,566Expenses 2016: $365,576Net Income 2016: $29,9902016Revenue 2017: $325,264Expenses 2017: $358,275Net Income 2017: -$33,0112017Revenue 2018: $361,277Expenses 2018: $314,950Net Income 2018: $46,3272018Revenue 2019: $465,443Expenses 2019: $393,468Net Income 2019: $71,9752019Revenue 2020: $594,576Expenses 2020: $340,327Net Income 2020: $254,2492020Revenue 2021: $553,709Expenses 2021: $287,145Net Income 2021: $266,5642021Revenue 2022: $675,534Expenses 2022: $590,750Net Income 2022: $84,7842022Revenue 2023: $741,592Expenses 2023: $405,018Net Income 2023: $336,5742023Revenue 2024: $873,781Expenses 2024: $358,987Net Income 2024: $514,7942024

Highlighted filing

2024

Revenue$873,781
Expenses$358,987
Net Income$514,794

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.00$2.77$0.87$0.36$0.51
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.74$0.41$0.34
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.68$0.59$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$0.55$0.29$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.59$0.34$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.47$0.39$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.36$0.31$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.33$0.36$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.40$0.37$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.42$0.30$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.52$0.44$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.54$0.43$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$873,781
Mission and Program Overview

Mission

Enhance Cooperation between architects, engineers, contractors, and employees represented by labor organizations through education, research, public relations, and administration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,683,360$1,992,168▲ $308,808
Cash and Non-Interest-Bearing Accounts$486,597$782,548▲ $295,951
Total Assets$2,169,957$2,774,716▲ $604,759
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,169,957$2,774,716▲ $604,759
Total Net Assets Fund Balance$2,169,957$2,774,716▲ $604,759
Total Liabilities and Net Assets / Fund Balance$2,169,957$2,774,716▲ $604,759
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelly YoungAssistant DirectorPT$6,000$6,000

Board Members and Trustees

NameTitle
Mary PrimDirector
Chad ShamblinTrustee
Charles ParkerTrustee
Chris AppersonTrustee
Jessie KingTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$804,938
Investment Income
$68,843
Other Revenue
$0
Change in Net Assets
$514,794

Audited Revenue Reconciliation

Revenue per Audited Statements
$869,415
Revenue Not Reported on Financial Statements
$4,366
Revenue Not Reported on Form 990
$94,331
Total Revenue per Audited Statements
$963,746
Total Revenue per Form 990
$873,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$349,776--$349,776
Depreciation Depletion-$5,563-$5,563
Fees for Services Accounting-$3,648-$3,648
Total Functional Expenses$349,776$9,211$0$358,987

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$358,987
Total Expenses per Audited Statements$358,987
Total Expenses per Form 990$358,987
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Line 6 explanation - Members are West Virginia Heavy and Highway Contractors and their employees who are members of various Labor unions.

Form 990, Part VI, Section A, line 7A

Employers (WV Heavy & Highway Contractors) elect two members of the Governing Board at the annual meeting to serve a one-year term. Employees (Various Labor Unions) elect two members of the Governing Board at the annual meeting to serve a one-year term.

Form 990, Part VI, Section A, line 8B

No committee has authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11B

Line 11a explanation - Form 990 is reviewed by at least one Trustee prior to being filed. Should any Trustee have not reviewed Form 990 prior to filing they will be provided a copy at the next scheduled meeting.

Form 990, Part VI, Section C, line 19

Form 990 is available for inspection at: 30 Chase Drive Hurricane, WV 25526

Filing and Contact Details

Filer

Filer Name
West Virginia Heavy & Highway
EIN
23-7069115
Phone
3043426107
Address
PO Box 297, Scott Depot, WV 25560

Signing Officer

Name
Charles Parker
Title
Trustee
Phone
3043426107
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Wv
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Harris Hardin & Company AC
Address
404 Ninth Street - Suite 201, Huntington, WV 25701
Preparer
Steven P Hardin CPA
Phone
3046975720
Supplemental Narrative

Additional Explanations

Part XII, Line 1

The Fund uses the Modified Cash Basis of Accounting.

Financial Statement Notes

Part X, Line 2:

The Fund is a nonprofit organization under Internal Revenue Code, Section 501(c)(6), and the applicable income tax regulations of the State of West Virginia. The Fund is exempt from taxes on income other than unrelated business income. Accounting standards prescribe a recognition threshold and measurement attribute for a tax position taken or expected to be taken in a tax return examination. Fund's management does not believe its financial statements include any uncertain tax positions. Fund's income tax returns for the years 2021, 2022,2023 and 2024 remain subject to examination by the Internal Revenue Service.

Raw XML Appendix358 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.

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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 6 explanation - Members are West Virginia Heavy and Highway Contractors and their employees who are members of various Labor unions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Employers (WV Heavy & Highway Contractors) elect two members of the Governing Board at the annual meeting to serve a one-year term. Employees (Various Labor Unions) elect two members of the Governing Board at the annual meeting to serve a one-year term.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No committee has authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Line 11a explanation - Form 990 is reviewed by at least one Trustee prior to being filed. Should any Trustee have not reviewed Form 990 prior to filing they will be provided a copy at the next scheduled meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is available for inspection at: 30 Chase Drive Hurricane, WV 25526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Fund uses the Modified Cash Basis of Accounting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part XII, Line 1
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Constructors' Labor Council of WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0556025343
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501_Business_Leagues
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Promote & represent Contractors in the Heavy & Highway Ind.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 487
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Charleston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd025322
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0220000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1129776
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt29211
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Constructors' Labor Council of WV Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Constructors' Labor Council of WV Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Constructors' Labor Council of WV Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02169957
IRS990/TotalAssetsEOYAmt02774716
IRS990/TotalAssetsGrp/BOYAmt02169957
IRS990/TotalAssetsGrp/EOYAmt02774716
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09211
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0349776
IRS990/TotalFunctionalExpensesGrp/TotalAmt0358987
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02169957
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02774716
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0349776
IRS990/TotalProgramServiceRevenueAmt0804938
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0873781
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0873781
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02169957
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02774716
IRS990/TotReportableCompRltdOrgAmt0162438
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 297
IRS990/USAddress/CityNm0Scott Depot
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025560
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles Parker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum03043426107
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0West Virginia Heavy & Highway
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Construction Industry Fund
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0237069115
ReturnHeader/Filer/PhoneNum03043426107
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 297
ReturnHeader/Filer/USAddress/CityNm0Scott Depot
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025560
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550756523
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Harris Hardin & Company AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 Ninth Street - Suite 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Huntington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025701
ReturnHeader/PreparerPersonGrp/PhoneNum03046975720
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven P Hardin CPA
ReturnHeader/ReturnTs02025-11-14T11:45:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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