Values United EIN 26-4716045

Values United

Not yet claimed Claim this org →

Educates the public and legal professionals about whistleblower processes and cases to encourage reporting wrongdoing. For fiscal year 2024 it reported $1.4M in revenue, $2.1M in expenses, and $-517K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Washington, DC
Website
whistlebloweraid.org
Filings
6 on file (2019–2024)
Revenue
$1.4MFY2024
Expenses
$2.1M
Net assets
$-517K
People
9
Filings
6
Updates
0
More identity details & actions ⌄
EIN  26-4716045 Public charity (501(c)(3)) Washington, DC
Form 990 (PDF)
Compare with another nonprofit →
Is this your organization?
Claim this profile to manage it and share your story.
Claim
Provided by the organization

This section is blank until Values United claims this page.

Know this organization? Claim it to add your story

Size
$1–10M
What they do
Educates the public and legal professionals about whistleblower processes and cases to encourage reporting wrongdoing.
Leadership
Libby Liu · CEO · $246K
Money in and out
$1.4M revenue, $2.1M expenses
Bottom line
58% program efficiency
Where the money goes · FY2024
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$2.1M
Pt IX · Ln 25
Net assets
$-517K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$779K
Where spending went · Part IX cols B–D
Program services $0.58 Management & general $0.30 Fundraising $0.12
Program efficiency
58%
of spending reaches programs▲ +0.9% vs prior filing year
Operating runway
4.3mo
months of highly liquid reserves at operating expense rate▼ -26% vs prior filing year
Surplus margin
-57%
revenue over expenses, this year▼ -13% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.4M
FY2024▲ +8%
Expenses
$2.1M
FY2024▲ +13%
Total assets
$1.7M
FY2024▼ -7%
Total liabilities
$2.3M
FY2024▲ +14%
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$2.1M
Pt IX · Ln 25
Net assets
$-517K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$779K
Total assetsPt X · Ln 16$1.7M
Program-expense ratioPt IX · col B58%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

2 program services account for $1.2M of program spending, described in the organization's own filed words · FY2024.
01

Legal Program

Provide high quality legal representation and other support to whistleblowers. With respect to the U.S. Government, federal agencies, and other government employers, we represent employees with disclosures of egregious wrongdoing, often advising how to handle sensitive, classified information.

$1.1Mprogram expense
02

Educational Program

Helps educate the public regarding both the whistleblower process in general and specific cases we work on. Publicizing the details of whistleblower's cases shows others what is possible when employees come forward with information about lawbreaking or other wrongdoing.

$124Kprogram expense

Run this program? Claim this org to tell your story

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CValues United
EINHdr · item D26-4716045
Principal addressHdr · item CWashington, DC
WebsiteHdr · item Jwhistlebloweraid.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MDC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B01)
Ruling yearIRS BMFMar 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$246,034Pt VII · Sec A
Assoc VP of Comm. and Advocacy
$210,749Pt VII · Sec A
Dir. of Oper., SR. Counsel
$136,404Pt VII · Sec A
Chief Strategy Officer
$119,116Pt VII · Sec A
Chief Disc. Off., Board VP
$90,604Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Libby Liu’s $246K as CEO is at the 90th percentile of top reported officer pay among 3392 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
John Tye$90,604$69,085$244,498$300,000$627,980$37,885
Libby Liu$246,034$234,157$211,308$138,461
Naomi Seligman$210,749
Kyle Gardiner$136,404$126,524$104,227
Radim Dragomaca$119,116

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Values United executive salaries →

Are you one of these people? Claim this org to confirm your role

Statement of Revenue

Part VIII
Contributions & grants$1.3M · 98%
Program service revenue$28K · 2%
Contributions & grants98%$1.3M
Program service revenue2%$28K
Total revenueLn 12$1.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.58 Management & general $0.30 Fundraising $0.12
Program services58%$1.2M
Management & general30%$649K
Fundraising12%$255K
Total functional expensesLn 25$2.1M

Balance Sheet

Part X · end of year
CashLn 1$769K
Total assetsLn 16$1.7M
Total liabilitiesLn 26$2.3M
Total net assetsLn 32$-517K
Months of cash on handcomputed4.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $769K · Operating expenses/yr $2.1M
4.3 months
Where the money goes
Program services
Program services $1.2M · Total expenses $2.1M
58%
Management & General
Management & general $649K · Total expenses $2.1M
30%
Fundraising
Fundraising $255K · Total expenses $2.1M
12%
Cost to raise $1
Fundraising expense (3-yr avg) $231K · Solicited contributions (3-yr avg) $2.0M
$0.12 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.3M · Total revenue $1.4M
98%
Government reliance
Government grants — · Total revenue $1.4M
Earned-income share
Program service revenue $28K · Total revenue $1.4M
2%
Investment reliance
Investment income $0 · Total revenue $1.4M
0%
Program self-sufficiency
Program service revenue $28K · Total expenses $2.1M
1%
Growth & trend
Revenue growth (YoY)
This year $1.4M · Prior year $1.3M
+8%
Revenue CAGR
FY2019 $1.4M · FY2024 $1.4M
-0.7%
Net-asset trend (YoY)
End of year $-517K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.4M · Expenses $2.1M
-57%
Liabilities-to-Assets
Total liabilities — · Total assets $1.7M
Net-asset ratio
Net assets $-517K · Total assets $1.7M
-30%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.7M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Libby Liu · Reported title CEO · Highest reported compensation $246K · Total expenses $2.1M
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.2M · Total expenses $2.1M
56%
Fundraising vendors
Fundraiser cost ratio
Paid to fundraisers $44K · Gross raised $1.4M
3%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 58%
Overhead ratio 30%
Fundraising cost ratio 19%
Revenue growth 8%
Legal fee ratio 13%
Accounting fee ratio 3%
Fundraising fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 11 funders →
Grants paid · 8 grants · $1.3M · 2019–2021
Unitemized GrantFY2021$19,500
Compass Rose Legal GroupFY2020$412,642
Compass Rose Legal GroupFY2020$412,642
Katz Marshall and BanksFY2020$77,475
Katz Marshall and BanksFY2020$77,475
Messing and Spector LLPFY2020$10,000
Messing and Spector LLPFY2020$10,000
Compass Rose Legal Group PllcFY2019$293,053

Similar Organizations

Closest in mission — by what they do
See all organizations like Values United →

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.4M revenue · viewing · ⤓ 990 PDF
FY2023$1.3M revenue · ⤓ 990 PDF
FY2022$3.7M revenue · ⤓ 990 PDF
FY2021$2.2M revenue · ⤓ 990 PDF
FY2020$2.5M revenue · ⤓ 990 PDF
FY2019$1.4M revenue · ⤓ 990 PDF

Want to add your own materials alongside these filings? Claim this org

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.