2024-11-18T18:25:54-06:00 2023-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2023-01-01 264716045 VALUES UNITED VALU 5716455470 1250 CONNECTICUT AVENUE NW 700 WASHINGTON DC 20036 LIBBY LIU CEO 5716455470 2024-11-18 1 0 ELIZABETH W HELLER P00397829 3019519090 2023 2024-10-15 13:58:12Z WHISTLEBLOWER AID LIBBY LIU 1250 CONNECTICUT AVENUE NW 700 WASHINGTON DC 20036 1256759 0 X WHISTLEBLOWERAID.ORG X 2009 LA SEE PAGE 2, PART III. 5 4 6 3 0 0 3362191 1204984 353085 51775 0 0 1214 0 3716490 1256759 0 1010 0 0 896672 811738 117000 90000 200423 1040827 990792 2054499 1893540 1661991 -636781 2315240 1871767 1801263 1994571 513977 -122804 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 976395 51775 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. 108488 1010 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. 1084883 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 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 15 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 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 10.00 X X 69085 0 6685 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 MILES TAYLOR BOARD MEMBER (BEG. 11/23) 2.00 X 0 0 0 LIBBY LIU CEO 52.00 X 234157 0 30930 KYLE GARDINER DIR. OF OPERATIONS, ASSOC. COUNSEL 40.00 X 126524 0 7647 429766 0 45262 1 0 1 0 COMPASS ROSE LEGAL GROUP 1250 CONNECTICUT AVE NW 700 WASHINGTON DC 20036 PROGRAM. & ADVISORY LEGAL SUPPORT 222752 WEST END STRATEGY GROUP 2401 PENNSYLVANIA AVE NW STE 410 WASHINGTON DC 20037 MEDIA & COMM. STRATEGY 117800 2 1204984 1204984 EARNED LEGAL FEES 900099 51775 51775 51775 1256759 51775 0 0 X 1010 1010 340857 187924 80840 72093 367569 304130 61806 1633 12262 8584 2452 1226 40263 32028 7092 1143 50787 35551 10157 5079 285730 214245 71485 42410 42410 90000 90000 231801 178077 45065 8659 2541 2541 18494 12546 4156 1792 24483 16579 7904 67622 48836 12524 6262 62198 34191 15757 12250 1954 1368 391 195 218803 218803 2339 2339 21628 21628 LEXISNEXIS 6637 6637 DUES & SUBSCRIPTIONS 1115 1115 MERCHANT SERVICE FEES 931 931 401K MGMT FEES 909 636 182 91 1197 1197 1893540 1084883 608234 200423 438009 915253 1863948 945570 5000 5000 14033 8089 8283 5944 2315240 1871767 51227 55732 915605 915605 834431 1023234 1801263 1994571 X 513977 -122804 513977 -122804 2315240 1871767 -636781 0 X 0 0 0 X 1407915 2456963 2193407 3362191 1204984 10625460 1407915 2456963 2193407 3362191 1204984 10625460 1867003 8758457 1255 599 1214 3068 10628528 404860 0.82410 0.80530 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 0 0 1803540 1803540 240177 60044 0 0 252725 240177 492902 739353 4754 4754 63181 60044 123225 184838 14033 8089 5944 5944 LOAN INTEREST PAYABLE TO RELATED PARTIES 1023234 1023234 X X 1 ABUNDANCE STRATEGIES 5009 BELT ROAD NW WASHINGTON DC 20016 CONSULTING ON FUNDRAISING STRATEGY 0 2087500 90000 1997500 2087500 90000 1997500 CA DC NY X X X X 0 0 0 0 0 0 0 1 0 LIBBY LIU CEO 234157 0 0 0 0 0 11708 0 19222 0 265087 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. JOHN TYE RECEIVED PAYMENTS OF $30,000 FOR ACCRUED INTEREST IN 2023. 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 ORGANIZATION 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 0. MANAGEMENT AND GENERAL EXPENSES 14,290. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,290. TECH SUPPORT: PROGRAM SERVICE EXPENSES 9,703. MANAGEMENT AND GENERAL EXPENSES 2,426. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,129. COMMUNICATION/MEDIA CONSULTANTS: PROGRAM SERVICE EXPENSES 138,544. MANAGEMENT AND GENERAL EXPENSES 25,977. FUNDRAISING EXPENSES 8,659. TOTAL EXPENSES 173,180. PRODUCTION CONSULTANTS: PROGRAM SERVICE EXPENSES 9,488. MANAGEMENT AND GENERAL EXPENSES 2,372. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,860. INVESTIGATION SERVICES: PROGRAM SERVICE EXPENSES 20,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,310. OTHER SUPPORT: PROGRAM SERVICE EXPENSES 32. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32.