Civic Intelligence

High-Road Construction Defense Fund

EIN 83-6390399 • 501(c)5 • Washington, DC

Profile

See schedule o for details

1032 15th Street 270Washington, DC 20005

n/A

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

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

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

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

Asset Growth

28th percentile

-0.2%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets24th percentile

Assets

Down

$1,258,455

Down $2,340 (-0.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,258,455

Down $2,340 (-0.2%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $10,000 (-100%) from 2023

Expenses

Down

$2,340

Down $434,259 (-99%) from 2023

Net Income

Up

-$2,340

Up $424,259 (+99%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $864,182Liabilities 2019: $0Net Assets 2019: $864,1822019Assets 2020: $1,693,617Liabilities 2020: $0Net Assets 2020: $1,693,6172020Assets 2021: $1,696,940Liabilities 2021: $0Net Assets 2021: $1,696,9402021Assets 2022: $1,687,394Liabilities 2022: $0Net Assets 2022: $1,687,3942022Assets 2023: $1,260,795Liabilities 2023: $0Net Assets 2023: $1,260,7952023Assets 2024: $1,258,455Liabilities 2024: $0Net Assets 2024: $1,258,4552024

Highlighted filing

2024

Assets$1,258,455
Liabilities$0
Net Assets$1,258,455
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,233,779Expenses 2019: $369,597Net Income 2019: $864,1822019Revenue 2020: $1,195,200Expenses 2020: $365,765Net Income 2020: $829,4352020Revenue 2021: $15,018Expenses 2021: $11,695Net Income 2021: $3,3232021Revenue 2022: $0Expenses 2022: $9,546Net Income 2022: -$9,5462022Revenue 2023: $10,000Expenses 2023: $436,599Net Income 2023: -$426,5992023Revenue 2024: $0Expenses 2024: $2,340Net Income 2024: -$2,3402024

Highlighted filing

2024

Revenue$0
Expenses$2,340
Net Income-$2,340
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,258,455
Liabilities
$0
Net assets
$1,258,455
Revenue
$0
Expenses
$2,340
Net income
-$2,340
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.01$0.44$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.00$0.01$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.02$0.01$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$1.20$0.37$0.83
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.23$0.37$0.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$0
Mission and Program Overview

Mission

See schedule o for details

To support litigation and public relations costs associated with its fight against efforts to destroy union solidarity and project labor agreements in the united states and canada.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,260,795$1,258,455▼ $2,340
Total Assets$1,260,795$1,258,455▼ $2,340
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,260,795$1,258,455▼ $2,340
Total Net Assets Fund Balance$1,260,795$1,258,455▼ $2,340
Total Liabilities and Net Assets / Fund Balance$1,260,795$1,258,455▼ $2,340
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Tim ReddingtonTrustee
William P KaczorowkiTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,340

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,340
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
Insurance---$1,015
Travel---$504
Office Expenses---$413
Fees for Services Legal---$408
Total Functional Expenses$0$0$0$2,340

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,340
Total Expenses per Audited Statements$2,340
Total Expenses per Form 990$2,340
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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 B, Line 11B

“Auditor, controller, and legal review.”

Form 990, Part VI, Section C, Line 19

“These documents are not made available to the public unless required by law.”

Filing and Contact Details

Filer

Filer Name
High-road Construction Defense Fund
EIN
83-6390399
Phone
2023471461
Address
1032 15TH STREET 270, WASHINGTON, DC 20005

Signing Officer

Name
William Kaczorowski
Title
Trustee
Phone
2023471461
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Kaczorowski
Formed
2018
Legal Domicile
Dc
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Scott E Hallberg CPA
Phone
2023319880
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The fund accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The fund performed an evaluation of uncertain tax positions for the period ended june 30, 2024 and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status.”

Raw XML Appendix241 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
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01015
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0SEE SCHEDULE O FOR DETAILS
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
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ReturnHeader/ReturnTs02025-05-15T09:06:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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