2023-10-20T10:04:54-07:00 2022-12-31 521639708 ACCOUNTING WITH DEBITS & CREDITS IN 2130 PRIEST BRIDGE DR STE 10 CROFTON MD 21114 990 2022-01-01 521343924 Government Accountability Project GOVE 2024570034 1612 K Street NW Washington DC 20006 Louis Clark Executive Director 2024570034 2023-05-01 true Louis Clark XXX-XX-XXXX true Theresa Hutchinson P00176056 4107213946 2023-10-20 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Louis Clark 1612 K Street NW Suite 1100 Washington DC 20006 2947200 false X www.whistleblower.org X 1984 DC See Schedule O 8 7 24 60 0 0 3186740 2589957 96486 335741 14614 14459 34650 3496 3332490 2943653 0 0 2436788 2155178 22138 49578 262574 1493003 1382904 3951929 3587660 -619439 -644007 1623127 1138263 218915 472490 1404212 665773 X See Schedule O false false 2570134 0 0 PUBLIC HEALTH & CORPORATE/GOVERNMENT ACCOUNTABILITY Our Food Integrity Campaign (FIC) is a central component of our Public Health & Safety program. In 2022, we continued to be a leader in the efforts to expose deadly inspection modernization to the public and worked both independently and with coalitions to put pressure on the USDA to stop the proliferation of these rules. As a result, line speeds have been greatly curtailed. Working with partners and volunteer attorneys, we have successfully challenged both proposed AG-Gag laws and final statutes in numerous states. We have collaborated with partners and whistleblowers on a campaign to fight the use of CO2 gas chambers in animal slaughter facilities. In 2022, we launched our #FairShake for farmers campaign, to raise awareness and solidarity for farmers fighting against corporate retaliation for whistleblowing as well as the importance of anti-trust enforcement. We collaborated with the Center for Agriculture and Food Systems at Vermont Law School to research if the anti-retaliation protections in the Packers and Stockyards Act can be expanded through rulemaking as opposed to legislation. To this end, we also collaborated with the Vermont Law School Clinic, growers from Mississippi and Texas Sanderson farms, and the USDA. "We advocated for a comprehensive Federal Trade Commission whistleblower protection legislation to encourage low wage agricultural whistleblowers to come forward. The new public policy should allow for treble actual or compensatory damage claims against companies that retaliate and establish an awards program to pay whistleblowers based on fines or financial recoveries stemming from information provided by those whistleblowers. " FIC and Johns Hopkins University continued to strategically develop a joint effort in collaboration with the Johns Hopkins Toxicology Policy Program known as The Center for Law & Ethics in Animal Research, or CLEAR. For this effort, postdocs assisted us with our review of animal research guidance and the development of a Know Your Rights Campaign focused on potential whistleblowers. We also represented confidential clients through this program. In 2022, we launched the flagship case of this initiative, representing a scientist who blew the whistle on animal welfare compliance violations and waste of grant funds at a major research university. " We represented over 30 clients at Voice of America at the United States Agency for Global Media who blew the whistle on attempts by former administration appointees to turn the news service into a front for nationalist propaganda. The perpetrators wasted millions of dollars on an illegal investigation of our clients, conducted by a law firm through a no-bid contract. Our clients throughout the VOA had all experienced workplace retaliation, including firing in some cases, as a result of their whistleblowing. With our assistance, the wrongdoers were removed, and all of our clients were restored to their former positions or to higher ones. In 2022, our work on this matter included the filing of FOIAs for documents associated with the illegal investigation and efforts to recover the millions of government dollars spent on the law firm's efforts to smear our clients. " We represented whistleblowers on the politicization of the Department of Justice antitrust division under the Trump administration, which took the form of politically motivated antitrust investigations where there was no evidence to justify them. One such investigation targeted automobile manufacturers who voluntarily complied with California's environmental standards. Our work on this matter continued in 2022 with our cooperation with a new Office of Inspector General investigation. 150584 0 0 ENVIRONMENT, ENERGY & CLIMATE CHANGE We continued our campaign to push the Environmental Protection Agency (EPA) to update the National Contingency Plan for disaster response to call for the banning of dangerous dispersants such as Corexit, as part of our long-running campaign for justice in the wake of the 2010 BP Gulf oil spill. Our Environment, Energy, and Climate Change Program collaborated with our Food Integrity Campaign to promote greater understanding of the interdependence between climate change and energy, water, food, and public health systems. A core component of this effort is our work to expose the environmental and public health dangers inherent in the CAFO (Concentrated Animal Feeding Operation) system and false solutions such as biogas. In 2022 we collaborated with partners in frontline communities to demand transparency and accountability in the agricultural industry. " We represented several whistleblowers at the Nuclear Regulatory Commission who blew the whistle on safety and quality assurance failures. We collaborated with the producers of the hit Netflix documentary series Meltdown to share the stories of our clients who blew the whistle on the Three Mile Island nuclear disaster cleanup operations in the 1980s. In 2022 we continued to represent a client who was fired from his position at the Environmental Protection Agency after blowing the whistle on the massive corruption of former EPA Director Scott Pruitt, including: his first-class air travel; the creation of an outrageously expensive soundproof booth in his office; and the use of an apartment in Washington, DC, which was largely underwritten by a firm doing significant business with the EPA. " In 2022 we successfully settled the case of a client who experienced retaliation after blowing the whistle at the Department of Interior about oil drilling safety and environmental issues. 172149 0 0 INTERNATIONAL " In 2022, our staff engaged in investigative research and journalism into corruption threatening our national security as well as international stability. For example, in partnership with the Organized Crime and Corruption Reporting Project (OCCRP), a journalism consortium specializing in organized crime investigations, we published a feature investigation into national security, government, and US military contractor crimes in Afghanistan. The product of over two years of work, this article revealed a secret deal between SOS International and the former Afghan President, Ashraf Ghani. Ghani granted a unique and monopolistic mineral purchase license to a SOS International subsidiary. Secret documents revealed that the subsidiary was owned in part by his brother, Hashmat Ghani. " In 2022, we represented a whistleblower at the Asian Development Bank, who disclosed that hundreds of millions of dollars from ADB were used for military and other non-humanitarian purposes or simply stolen by government ministers in Pakistan. He experienced retaliation, but we settled this case successfully. " We participated in a USAID-funded project as a subcontractor in Malaysia. GAP worked with project partners including Combatting corruption and Cronyism (C4 Center), the National Union of Malaysian Islamic Students (PKPIM), National Oversight Whistleblowing (NOW), and Transparency International-Malaysia to provide international expertise on whistleblowing, to provide external perspectives on reforms, and to help them increase public engagement. " In 2022, we assisted in drafting proposed legislation in over a dozen countries, including Ghana, Serbia, Liberia, Canada, and Tunisia. " In 2022, we completed and circulated our co-publication with the International Bar Association, a report called Are Whistleblowing Laws Working? A Global Study of Whistleblower Protection Litigation, which tracked the records of whistleblower laws in 38 countries and provided an unprecedented effort to understand the successes and shortcomings of whistleblower protection legislation worldwide, following a proliferation of laws in recent decades. " We collaborated with Pitaljka, a whistleblowing platform based in Belgrade that combines journalism and legal expertise, to conduct a series of trainings for state and local government agencies in Serbia. 3522 0 0 Other miscellaneous projects 3522 0 0 2896389 true true false true false false false false true false true false false true true true true false false false false false false true false false false false false true false false false false false false false false false false false false false false false false false true 19 0 24 true false false false false false false false false false false X 8 7 false false false false false false false true true false false true true true true true true true true false AK AL AR AZ CA CO CT DC FL GA IL KS KY ME MD MA MI MN MO MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X X JAMES HARDEN 2024570034 1612 K ST NW 1100 WASHINGTON DC 20006 Louis Clark Executive Director &CEO 50.00 X X 132349 0 34885 Michael Termini Chief of Staff & Chief Operating Officer 50.00 X 126135 0 27136 Karen Gray General Counsel 50.00 X 117545 0 14389 James Harden Chief Financial Officer 50.00 X 103997 0 18488 Jack Kolar Litigation Director 50.00 X 107754 0 14482 Thomas Devine Legal Director 50.00 X X 113643 0 20586 Richard Salzman Chair 2.00 X X 0 0 0 Susan Carle Board Member 2.00 X 0 0 0 Getulio P Carvalho Board Member 2.00 X 0 0 0 Mark Cohen Board Member 2.00 X 0 0 0 Patrice McDermott Board Member 2.00 X 0 0 0 Kirke Kickingbird Board Member 2.00 X 0 0 0 Bradford Weeks Board Member 2.00 X 0 0 0 701423 0 129966 6 false true false David Z Seide 5301 Burling Terrace Bethesda MD 20814 Legal Counsel 171429 TM Guyer Friends PC 116 Mistletoe Street Medford OR 97501 Legal Counsel 108000 2 2589957 41672 2589957 Attorney Fees 541110 329039 0 0 Consulting Service Rev 541110 6702 0 0 335741 15570 0 15570 2436 3547 -1111 -1111 0 0 -1111 Other Income 900099 3496 3496 0 0 3496 2943653 339237 0 14459 132349 114697 7821 9831 1580480 1220148 236737 123595 68468 52906 10277 5285 231282 179409 33761 18112 142599 110911 20174 11514 452735 452735 0 0 17107 15833 1274 0 49578 49578 369954 329039 40915 0 1889 1885 2 2 11380 8655 1793 932 170414 129291 28020 13103 16710 14891 801 1018 405 375 20 10 14020 10907 1996 1117 25268 19684 3556 2028 Deposition and Arbitration 58262 47418 6972 3872 Direct Mail 112541 86783 13667 12091 Dues & Subscriptions 16837 13293 3192 352 Equipment & Repairs 20739 16749 2576 1414 94643 70780 15143 8720 3587660 2896389 428697 262574 X 123110 83935 0 39175 373279 218582 18832 38793 71669 237302 127198 112136 27493 15062 1034185 444293 97669 184231 1623127 1138263 138883 119629 68689 32518 165016 11343 155327 218915 472490 X 758000 45773 646212 620000 1404212 665773 1623127 1138263 -644007 -94432 X false true X true false X 0 2656076 3319759 3519239 3186740 2589957 15271771 0 0 2656076 3319759 3519239 3186740 2589957 15271771 4306955 10964816 41492 30591 21052 14614 15570 123319 0 0 15395090 712594 0.71220 0.51010 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7623 39357 46980 3540680 3587660 329383 82346 0 0 318090 329395 347596 329383 1324464 1986696 10974 33343 50550 46980 141847 79523 82349 86899 82346 331117 496676 5384 7725 8564 7623 29296 false true 0 0 93836 93072 764 33362 19064 14298 15062 GAP Litigation Fund 24447 Deposits 3959 Liability-Operating Lease Non Current LT 137571 Liability-Copier Non Current LT 18254 184231 Fiscal sponsorship liability 0 Rights of use asset-Operating lease Non-Current 137073 Rights of Use assets-Copier Lease Non-Current 18254 155327 X 2849221 -94432 -94432 2943653 2943653 3587660 3587660 3587660 Pt IV, Line 2b Escrow Liability Arrangement Explanation Pt IV, Line 2b When the organization takes a case, a deposit is sometimes requested of the client to cover legal expenses. We maintain a separate client trust bank account to hold these funds. If necessary to cover expenses, GAP writes a check from this account, and the related trust account is also reduced to match the available balance for each client. Pt X, Line 2 GAP has adopted the accounting of uncertainty in income taxes as required by the Income Taxes Topic (Topic 740) of the FASB Accounting Standards Codification. Topic 740 requires GAP to determine whether a tax position is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is more than fifty percent likely of being realized upon ultimate settlement which could result in GAP recording a tax liability that would reduce GAP's net assets. X X X X true AB Data LTD Fundraising false 222220 128663 93557 Hudson Bay Co of IL Fundraising false 18157 12016 6141 240377 140679 99698 All States false false false false false false false false false Louis Clark 132349 0 0 0 0 0 6695 0 28190 0 167234 0 0 0 Michael Termini 126135 0 0 0 0 0 3782 0 23354 0 153271 0 0 0 Other Organization's Mission - Government Accountability Project (GAP) is a 45-year-old non-profit public interest organization that promotes government and corporate accountability by advancing occupational free speech, defending whistleblowers, and empowering citizen activists. GAP is the world's leading whistleblower protection organization. Other Form 990, Part I, Line 6 - Volunteers and interns provide a wide range of services for the organization, including researching whistleblowing laws and cases, providing communications assistance and other vital help to the organization Pt VI, Line 11b The draft 990 is reviewed by the Executive Director/CEO and the Finance Director as well as every member of the board and changes are incorporated into the final draft. Pt VI, Line 12c Annually the board of directors is requested to update and sign our conflict of interest questionnaire, and report possible conflicts to the chair of the board whenever they are detected or observed. Pt VI, Line 15a The Board Chair and Director supervised an independent written and oral performance evaluation of Executive Director, and together they approve the salary increase. Pt VI, Line 15b Annual performance evaluations are performed by their supervisors and then reviewed by the Executive Director. Pt VI, Line 19 Audited financial statements are posted on GAP's website. GAP's conflict of interest is also posted on our website. Form 990, Part III, Line 4d Other miscellaneous projects 3522. 0. 0.