See page 2, part III.

501(c)(3) charity; gifts are tax-deductible.
58¢ of each $1 spent went to programs.
Run by 3 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $138K a year · 7% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$803K
to officers and key staff · 37% of spending
Concern: pay to officers and key staff is 37% of spending; over 30%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $1.1M
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.3M
130% of total assets
Concern: liabilities are 130% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+8% vs prior year
Spent
$2.1M
To programs
58%
Net assets
−$517K
By yearFY2019–FY2024
Revenue
$1.4M
FY2024▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2019$1.4M
FY2020$2.5M
FY2021$2.2M
FY2022$3.7M
FY2023$1.3M
FY2024$1.4M
Expenses
$2.1M
FY2024▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2019$1.2M
FY2020$2.0M
FY2021$2.3M
FY2022$2.1M
FY2023$1.9M
FY2024$2.1M
Net assets
−$517K
FY2024▼ -321%
Tap a bar for its year
Net assets by fiscal year
FY2019−$1.5M
FY2020−$1.0M
FY2021−$1.1M
FY2022$514K
FY2023−$123K
FY2024−$517K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2012-08-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Mar 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $1.2M Management & general 30% · $649K Fundraising 12% · $255K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $803K paid to officers and key staff.

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 3394 $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 →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Educates the public and legal professionals about whistleblower processes and cases to encourage reporting wrongdoing.

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Provided by the organization

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2 programs · $1.2M · in their 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

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$28K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.2M
Managementcol C$649K
Fundraisingcol D$255K
Owns and owesPt X
−$517K
net assets · Ln 32
Cash and savingsLn 1–2$769K
Total assetsLn 16$1.7M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
9
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$28K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$769K
Cash and savings togetherLn 1–2$769K
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$5K
Total assetsLn 16$1.7M
LiabilitiesLn 26$2.3M
Net assetsLn 32−$517K
OperationsPt I, VI
EmployeesI 55
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$915K$769K
Land, buildings, equipmentLn 10c$6K$13K
Total assetsLn 16$1.9M$1.7M
LiabilitiesLn 26$2.0M$2.3M
Net assetsLn 32−$123K−$517K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$387K$276K$83K$29K
Other salaries and wagesLn 7$652K$404K$124K$124K
Pension plan contributionsLn 8$23K$13K$5K$4K
Other employee benefitsLn 9$75K$45K$16K$14K
Payroll taxesLn 10$73K$47K$15K$11K
Legal feesLn 11b$274K$274K
Accounting feesLn 11c$73K$73K
Professional fundraising feesLn 11e$44K$44K
Other fees for servicesLn 11g$49K$39K$5K$4K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$20K$14K$4K$3K
Information technologyLn 14$35K$28K$7K$238
OccupancyLn 16$61K$40K$12K$9K
TravelLn 17$50K$32K$10K$7K
Conferences, conventions and meetingsLn 19$6K$4K$2K
InterestLn 20$246K$246K
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$31K$16K$11K$4K
All other expensesLn 24e$8K$3K$4K$774
Total functional expensesLn 25$2.1M$1.2M$649K$255K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.4M$2.1M−$779K−$517K 990 PDF
FY2023 $1.3M$1.9M−$637K−$123K 990 PDF
FY2022 $3.7M$2.1M$1.7M$514K 990 PDF
FY2021 $2.2M$2.3M−$100K−$1.1M 990 PDF
FY2020 $2.5M$2.0M$441K−$1.0M 990 PDF
FY2019 $1.4M$1.2M$240K−$1.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,362,547 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,204,984$1,334,533
I-9 Program service revenuePrior year $51,775$28,014
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,256,759$1,362,547
I-13 Grants and similar amounts paidPrior year $1,010$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $811,738$1,209,429
I-16a Professional fundraising feesPrior year $90,000$43,500
I-17 Other expensesPrior year $990,792$888,929
I-18 Total expensesPrior year $1,893,540$2,141,858
I-19 Revenue less expensesPrior year −$636,781−$779,311
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,362,547 across 4 lines filed
VIII-1f All other contributions, gifts and grants$1,334,533
VIII-1h Total contributions, gifts and grants$1,334,533
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $28,014$28,014
VIII-12 Total revenueRelated to mission $28,014 · Unrelated business $0 · Excluded from tax $0$1,362,547
Part IX · Statement of functional expenses $2,141,858 across 20 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $276,294 · Management $82,589 · Fundraising $28,558$387,441
IX-7 Other salaries and wagesPrograms $404,259 · Management $123,877 · Fundraising $123,662$651,798
IX-8 Pension plan contributionsPrograms $13,205 · Management $5,408 · Fundraising $4,056$22,669
IX-9 Other employee benefitsPrograms $45,214 · Management $15,503 · Fundraising $14,256$74,973
IX-10 Payroll taxesPrograms $47,156 · Management $14,510 · Fundraising $10,882$72,548
IX-11b Legal feesPrograms $273,804$273,804
IX-11c Accounting feesManagement $72,717$72,717
IX-11e Professional fundraising feesFundraising $43,500$43,500
IX-11g Other fees for servicesPrograms $39,144 · Management $5,350 · Fundraising $4,500$48,994
IX-12 Advertising and promotionPrograms $1,354$1,354
IX-13 Office expensesPrograms $13,533 · Management $4,074 · Fundraising $2,769$20,376
IX-14 Information technologyPrograms $27,999 · Management $7,049 · Fundraising $238$35,286
IX-16 OccupancyPrograms $39,604 · Management $12,186 · Fundraising $9,139$60,929
IX-17 TravelPrograms $32,165 · Management $10,092 · Fundraising $7,422$49,679
IX-19 Conferences, conventions and meetingsPrograms $4,260 · Fundraising $1,825$6,085
IX-20 InterestManagement $245,967$245,967
IX-22 Depreciation, depletion and amortizationManagement $10,374$10,374
IX-23 InsuranceManagement $23,844$23,844
IX-24 Other expenses (24a–d)Programs $16,194 · Management $11,129 · Fundraising $3,738$31,061
IX-24e All other expensesPrograms $3,405 · Management $4,280 · Fundraising $774$8,459
IX-25 Total functional expensesPrograms $1,237,590 · Management $648,949 · Fundraising $255,319$2,141,858
Part X · Balance sheet $1,747,334 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $915,253$769,454
X-4 Accounts receivableStart of year $945,570$954,477
X-9 Prepaid expenses and deferred chargesStart of year $5,000$5,600
X-10c Land, buildings and equipment, netStart of year $5,944$12,803
X-15 Other assetsStart of year $0$5,000
X-16 Total assetsStart of year $1,871,767$1,747,334
X-17 Accounts payable and accrued expensesStart of year $55,732$79,789
X-25 Other liabilitiesStart of year $1,023,234$1,269,201
X-26 Total liabilitiesStart of year $1,994,571$2,264,595
X-27 Net assets without donor restrictionsStart of year −$122,804−$517,261
X-32 Total net assets or fund balancesStart of year −$122,804−$517,261
X-33 Total liabilities and net assetsStart of year $1,871,767$1,747,334
Part XI · Reconciliation of net assets −$517,261 net assets at year end
XI-1 Total revenue$1,362,547
XI-2 Total expenses$2,141,858
XI-3 Revenue less expenses−$779,311
XI-4 Net assets at start of year−$122,804
XI-8 Prior period adjustments$384,854
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$517,261

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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