2023-11-22T10:40:21-06:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 264716045 VALUES UNITED VALU 5716455470 1250 CONNECTICUT AVENUE NW 700 WASHINGTON DC 20036 LIBBY LIU CEO 5716455470 2023-11-22 1 LIBBY LIU 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WHISTLEBLOWER AID LIBBY LIU 1250 CONNECTICUT AVENUE NW 700 WASHINGTON DC 20036 3716490 0 X WHISTLEBLOWERAID.ORG X 2009 LA SEE PAGE 2, PART III. 4 3 5 3 0 0 2193407 3362191 0 353085 0 0 599 1214 2194006 3716490 19500 0 0 0 723287 896672 136425 117000 236490 1415151 1040827 2294363 2054499 -100357 1661991 562035 2315240 1707442 1801263 -1145407 513977 X VALUES UNITED IS A NON-PARTISAN ORGANIZATION THAT ASSISTS GOVERNMENT EMPLOYEES AND PRIVATE-SECTOR WORKERS TO REPORT AND PUBLICIZE VIOLATIONS OF THE LAW SAFELY, LAWFULLY, AND RESPONSIBLY. WE ARRANGE PROFESSIONAL LEGAL ADVICE FOR WHISTLEBLOWERS ALONG WITH AN ARRAY OF OTHER SUPPORTIVE SERVICES. EVERYTHING WE DO FOR CLIENTS IS PRO BONO, UNLESS WE RECOVER A MONETARY AWARD. WHEN APPROPRIATE, WE WORK TO INCREASE THE IMPACT OF DISCLOSURES THROUGH PUBLIC COMMUNICATIONS. BY AMPLIFYING THE VOICES OF WHISTLEBLOWERS AND SHOWING THAT INDIVIDUALS CAN SAFELY COME FORWARD IN A WAY THAT MAKES A REAL IMPACT, WE ENCOURAGE OTHERS TO FOLLOW THEIR CONSCIENCE AND UPHOLD THE RULE OF LAW. 0 0 1161133 353085 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. IN THE PRIVATE AND NONPROFIT SECTORS WE CANVASS A WIDE VARIETY OF MATTERS AND GIVE CONSIDERATION TO HIGH IMPACT DISCLOSURES WHERE A WHISTLEBLOWER CAN HELP BOTH RIGHT A WRONG AND CREATE BROADER REFORM. OUR LEGAL PROGRAM BRINGS TOGETHER PROMINENT WHISTLEBLOWER ATTORNEYS IN SUPPORT OF THE MOST CONSEQUENTIAL WHISTLEBLOWERS OF OUR TIME. 129015 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. OUR TEAM TEACHES CONTINUING LEGAL EDUCATION CLASSES, PROVIDES THOUGHT LEADERSHIP, WORKS WITH MEDIA, PRESENTS AT CONFERENCES, AND CONVENES GATHERINGS TO EDUCATE ON THE VALUE AND COMPLEXITY OF WHISTLEBLOWING. 1290148 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA NY X LIBBY LIU 5716455470 1250 CONNECTICUT AVENUE NW 700 WASHINGTON DC 20036 JOHN TYE CHIEF DISCLOSURE OFFICER, VP 45.00 X X 244498 0 48928 LYDIA BEAN BOARD PRESIDENT 2.00 X X 0 0 0 LAUREN BARTLETT BOARD SECRETARY 2.00 X X 0 0 0 SIMONE GRIMES BOARD TREASURER 2.00 X X 0 0 0 LIBBY LIU CEO 52.00 X 211308 0 35662 KYLE GARDINER DIR. OF OPERATIONS, ASSOC. COUNSEL 40.00 X 104227 0 18339 560033 0 102929 3 0 1 0 COMPASS ROSE LEGAL GROUP 1250 CONNECTICUT AVE NW 700 WASHINGTON DC 20036 PROGRAM. & ADVISORY LEGAL SUPPORT 188320 WEST END STRATEGY GROUP 2401 PENNSYLVANIA AVE NW STE 410 WASHINGTON DC 20037 MEDIA & COMM. STRATEGY 131438 ABUNDANCE STRATEGIES 5009 BELT RD NW WASHINGTON DC 20016 FR & STRATEGY CONSULTING 112000 3 3362191 3362191 EARNED LEGAL FEES 900099 353085 353085 353085 MISCELLANEOUS 900099 1214 1214 1214 3716490 353085 0 1214 X 540396 378278 108079 54039 251527 176068 50306 25153 24387 17070 4878 2439 28925 20248 5785 2892 51437 36006 10287 5144 367232 350658 16574 51865 51865 117000 117000 245917 196846 38068 11003 6539 6539 23331 16114 4915 2302 16667 14682 1985 61812 39927 16319 5566 29587 17751 2835 9001 196904 196904 2339 2339 7100 7100 401K MGMT FEES 15283 10698 3057 1528 LEXISNEXIS 6305 6305 PAYROLL FEES 4226 2958 845 423 BUSINESS EXPENSES 3224 3224 2496 2496 2054499 1290148 527861 236490 153444 438009 397969 1863948 5000 14033 5750 10622 8283 562035 2315240 154309 51227 915605 915605 637528 834431 1707442 1801263 X -1145407 513977 -1145407 513977 562035 2315240 1661991 -2607 0 X 0 0 0 X 11546 1407915 2456963 2193407 3362191 9432022 11546 1407915 2456963 2193407 3362191 9432022 1834086 7597936 1255 599 1214 3068 9435090 353085 0.80530 0.73030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CREDIT CARD CASH BACK PROGRAM REDEMPTION - 2020 AMOUNT: $ 1,255. 2021 AMOUNT: $ 599. 2022 AMOUNT: $ 1,214. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4754 4754 2049745 2054499 252725 63181 0 0 252725 252725 379088 4754 4754 63181 63181 94772 14033 5750 8283 8283 LOAN INTEREST PAYABLE TO RELATED PARTIES 834431 834431 EUROPE 0 3 PROGRAM SERVICES LEGAL SERVICES 25673 0 3 0 0 0 3 25673 0 25673 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X 1 ABUNDANCE STRATEGIES 5009 BELT RD NW WASHINGTON DC 20016 CONSULTING ON FUNDRAISING STRATEGY 0 1855808 117000 1738808 1855808 117000 1738808 DC CA NY X X X X 0 0 0 0 0 0 0 1 0 JOHN TYE CHIEF DISCLOSURE OFFICER, VP 244498 0 0 0 0 0 37205 0 11723 0 293426 0 0 0 LIBBY LIU CEO 211308 0 0 0 0 0 22796 0 12866 0 246970 0 0 0 PART I, LINE 7 KYLE GARDINER WAS PAID A BONUS OF $5,000. JOHN TYE-CDOVP OFFICER OPERATING X 338605 318605 0 1 1 WILLIAMDUDLEY TYE--FAMILY MEMBERS FAMILY MEMBERS OF OFFICER OPERATING X 872000 597000 0 1 1 915605 PART II VALUES UNITED TOOK ON LOANS FROM EARLY 2017 THROUGH LATE 2019 TO FUND STARTUP OPERATIONS. FOUNDATIONS AND FINANCIAL INSTITUTIONS HAD DENIED REQUESTS FOR FUNDING TO THE ORGANIZATION, SO THE ORGANIZATION HAD TO PURSUE ALTERNATIVE FINANCING TO ADVANCE ITS EXEMPT ACTIVITIES. TO FUND THIS WORK, THE CDO/VP AND HIS FAMILY AGREED TO PROVIDE A SUBSTANTIAL LINE OF CREDIT TO VALUES UNITED, WHICH WAS REVIEWED AND APPROVED BY VALUES UNITED'S BOARD. THE LOANS ACCRUE INTEREST AT A FIXED RATE, APPROVED BY THE BOARD. THE LOANS MAY ONLY BE PAID BACK IF AND WHEN THE ORGANIZATION EARNS A LARGE CONTINGENCY FEE AS PART OF A WHISTLEBLOWER AWARD, FROM THE SEC OR SIMILAR ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B BOARD MEMBERS WERE PROVIDED A DRAFT COPY OF THE 990 AND ATTACHED SCHEDULES FOR REVIEW AND APPROVAL BEFORE THE 990 WAS SIGNED AND SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY UPDATES A LIST OF ALL PARTIES AND INTERESTS THAT COULD BE A CONFLICT FOR BOARD MEMBERS. THIS LIST IS MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW AT ANY TIME AND PROVIDED ANNUALLY WHEN MEMBERS REAFFIRM THEIR COMMITMENT TO AVOIDING CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION WAS REVIEWED AND CONSIDERED IN LIGHT OF COMPARABILITY DATA BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. THESE MEMBERS TOOK CONTEMPORANEOUS MINUTES THAT DOCUMENTED THEIR DELIBERATION AND DECISIONS. INDEPENDENT CORPORATE COUNSEL REVIEWED THE PROPOSED COMPENSATION AND ADVISED THE BOARD ON SUITABILITY BEFORE IT WAS APPROVED. THE LAST COMPENSATION REVIEW TOOK PLACE IN APRIL 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZTION MAKES AVAILABLE TO THE PUBLIC ALL MATERIALS REQUIRED BY LAW. COPIES ARE MADE OR ELECTRONICALLY TRANSMITTED TO INTERESTED PARTIES. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 11,520. MANAGEMENT AND GENERAL EXPENSES 17,280. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,800. TECH SUPPORT: PROGRAM SERVICE EXPENSES 15,022. MANAGEMENT AND GENERAL EXPENSES 3,756. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,778. COMMUNICATION/MEDIA CONSULTANTS: PROGRAM SERVICE EXPENSES 90,751. MANAGEMENT AND GENERAL EXPENSES 17,015. FUNDRAISING EXPENSES 5,672. TOTAL EXPENSES 113,438. PRODUCTION CONSULTANTS: PROGRAM SERVICE EXPENSES 16,532. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,133. TOTAL EXPENSES 20,665. INVESTIGATION SERVICES: PROGRAM SERVICE EXPENSES 62,761. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,189. TOTAL EXPENSES 63,950. DESIGN AND CREATIVITY: PROGRAM SERVICE EXPENSES 61. MANAGEMENT AND GENERAL EXPENSES 17. FUNDRAISING EXPENSES 9. TOTAL EXPENSES 87. OTHER SUPPORT: PROGRAM SERVICE EXPENSES 199. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199.