2021-11-19T13:05:31-06:00 2020-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2020-01-01 264716045 VALUES UNITED VALU 5716455470 1250 CONNECTICUT AVENUE NW NO 70 WASHINGTON DC 20036 LIBBY LIU CEO 5716455470 2021-11-19 1 LIBBY LIU 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 0 AAL1 IAL1 2020 2022-09-23 18:48:47Z WHISTLEBLOWER AID LIBBY LIU 1250 CONNECTICUT AVENUE NW NO 700 WASHINGTON DC 20036 2458218 0 X WHISTLEBLOWERAID.ORG X 2009 LA SEE PAGE 2, PART III. 4 3 3 3 0 0 1407915 2456963 0 0 0 0 0 1255 1407915 2458218 294872 500117 0 0 256263 376374 43300 128375 170324 573697 1012635 1168132 2017501 239783 440717 666754 392515 2152521 1437565 -1485767 -1045050 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 1280139 500117 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 SOME OF THE MOST PROMINENT WHISTLEBLOWER ATTORNEYS IN SUPPORT OF SOME OF THE MOST HIGH PROFILE WHISTLEBLOWERS 142237 EDUCATIONAL PROGRAM: HELPS EDUCATE THE PUBLIC REGARDING BOTH THE WHISTLEBLOWER PROCESS IN GENERAL AND SPECIFIC CASES WE WORK ON. PUBLICIZING THE DETAILS OF A DISCLOSURE AND A WHISTLEBLOWER'S STORY SHOWS OTHERS WHAT IS POSSIBLE WHEN EMPLOYEES COME FORWARD WITH INFORMATION ABOUT LAWBREAKING OR OTHER WRONGDOING. OUR TEAM TEACHES CONTINUING LEGAL EDUCATION CLASSES, WRITES OP-EDS, PRESENTS AT CONFERENCES, AND CONVENES GATHERINGS TO EDUCATE ON THE VALUE AND COMPLEXITY OF WHISTLEBLOWING. 1422376 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 1 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA NY X JOHN TYE 5716455470 1250 CONNECTICUT AVENUE NW NO 700 WASHINGTON DC 20036 X JOHN TYE CEO, VICE PRESIDENT (SEE SCHED. O) 52.00 X X 627980 0 11348 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 (BEG 10/9/2020)) 2.00 X X 0 0 0 627980 0 11348 1 0 1 0 XIX PROTECTION GROUP LTD THE OLD WHEEL HOUSE 31/37 CHURCH ST SURREY UK RH2 0AD PERSONAL PROTECTION SERVICES 176007 KG CONSULTING 5009 BELT RD NW WASHINGTON DC 20016 FR & STRATEGY CONSULTING 120000 WEST END STRATEGY TEAM 2401 PENNSYLVANIA AVE NW SUITE 410 WASHINGTON DC 22037 MEDIA & COMM CONSULTING 101190 3 2456963 2456963 MISCELLANEOUS 900099 1255 1255 1255 2458218 0 0 1255 X 500117 500117 211348 147943 42270 21135 73159 51211 14632 7316 55361 38753 11072 5536 36506 25554 7301 3651 317758 208393 109365 19879 19879 128375 128375 387608 359509 28099 57358 57358 17421 10679 5501 1241 3309 914 2395 25149 17604 5030 2515 4130 2973 785 372 92 92 160955 160955 1072 1072 5164 5164 PROFESSIONAL DVLPT. 6959 6959 DUES & SUBSCRIPTIONS 2989 2989 PAYROLL FEES 1830 1281 366 183 MISCELLANEOUS 840 840 122 87 35 2017501 1422376 424801 170324 666754 279554 100000 14033 1072 0 12961 666754 392515 590218 24918 1190605 915605 49711 34308 321987 462734 2152521 1437565 X -1485767 -1045050 -1485767 -1045050 666754 392515 440717 0 X 0 0 0 X 22398 11546 1407915 2456963 3898822 22398 11546 1407915 2456963 3898822 1722725 2176097 1255 1255 3900077 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14033 1072 12961 12961 LOAN INTEREST PAYABLE TO RELATED PARTIES 462734 462734 EUROPE 0 4 PROGRAM SERVICES LEGAL CASEWORK, DIGITAL FORENSICS, SECURITY SERVICES 272395 0 4 0 0 0 4 272395 0 272395 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X 1 KG CONSULTING 5009 BELT RD NW WASHINGTON DC 20016 CONSULTING ON FUNDRAISING STRATEGY 0 1989970 120000 1869970 1989970 120000 1869970 DC CA NY 1 MESSING AND SPECTOR LLP 333 E 43RD STREET NEW YORK NY 10017 815429665 10000 SUPPORT FOR WHISTLEBLOWER ACTIVITIES KATZ MARSHALL AND BANKS 1718 CONNECTICUT AVENUE 7TH FL WASHINGTON DC 20009 421693698 77475 SUPPORT FOR WHISTLEBLOWER ACTIVITIES COMPASS ROSE LEGAL GROUP 1250 CONNECTICUT AVENUE NW WASHINGTON DC 20036 810918666 412642 SUPPORT FOR WHISTLEBLOWER ACTIVITIES 0 3 PART I, LINE 2: ORGANIZATIONS THAT RECEIVED GRANTS PROVIDED SUMMARIES OF THEIR ACTIVITIES AND ITEMIZED CHARGES AGAINST THE GRANTS MADE. X 1 0 X X 0 0 0 0 0 0 0 0 0 JOHN TYE CEO, VICE PRESIDENT (SEE SCHED. O) 200000 0 0 0 427980 0 6263 0 5085 0 639328 0 0 0 PART I, LINE 1A THE CORPORATION MADE RENT PAYMENTS TO THE CEO, JOHN TYE, OF $2,000 A MONTH FOR THE USE OF DEDICATED SPACE IN PROPERTY OWNED BY JOHN TYE AS COMPANY OFFICES. THIS ARRANGEMENT IS COVERED BY A RENTAL AGREEMENT, DEFINING THE PAYMENTS AND DEDICATED SPACE TO SERVE AS THE OFFICE. JOHN TYE--CEO OF ORGANIZATION CEO OPERATING X 338605 318605 0 1 1 WILLIAMDUDLEY TYE--FAMILY MEMBERS PARENT OF CEO 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 CEO AND HIS FAMILY AGREED TO PROVIDE A SUBSTANTIAL LINE OF CREDIT TO VALUES UNITED, WHICH WAS REVIEWED AND APPROVED BY VALUES UNITED'S BOARD. FROM 990, PAGE 1, BOX L VALUES UNITED WAS INCORPORATED IN LOUISIANA IN 2009, BUT INITIALLY WAS INACTIVE AS AN ORGANIZATION. DUE TO THIS INACTIVITY, IN 2012 ITS EXEMPT STATUS WAS AUTOMATICALLY REVOKED FOR NOT FILING A RETURN FOR THREE CONSECUTIVE YEARS. IN 2017, VALUES UNITED BECAME ACTIVE AND THE IRS REINSTATED ITS EXEMPT STATUS EFFECTIVE MARCH 15, 2017. AT THAT TIME, VALUES UNITED BEGAN DOING BUSINESS AS WHISTLEBLOWER AID, FOCUSING ITS EXEMPT ACTIVITIES ON DEFENDING HUMAN AND CIVIL RIGHTS SECURED BY LAW, WITH AN EMPHASIS ON PROTECTING THE RIGHTS OF WHISTLEBLOWERS. FORM 990, PART VI, SECTION A, LINE 4 ON 1/24/20 WBA AMENDED ITS ARTICLES OF INCORPORATION. AMONG THE PROVISIONS THAT AFFECT GOVERNANCE OF THE CORPORATION WERE ESTABLISHING THE POWERS OF THE BOARD OF DIRECTORS TO GOVERN THE CORPORATION BY MAJORITY VOTE, THEIR ABILITY TO AMEND ARTICLES, AND THE ELECTION AND CHANGE IN PRINCIPALS SERVING ON THE BOARD. 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. INDEPENDENT CORPORATE COUNSEL REVIEWED THE PROPOSED COMPENSATION AND ADVISED THE BOARD ON SUITABILITY BEFORE IT WAS APPROVED. THE LAST COMPENSATION REVIEW TOOK PLACE IN NOVEMBER 2020. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. COPIES ARE MADE OR ELECTRONICALLY TRANSMITTED TO INTERESTED PARTIES. FORM 990, PART VII, SECTION A THE CEO, JOHN TYE, RECEIVED $37,855 IN SALARY COMPENSATION IN 2019. THE BOARD APPROVED AN ANNUAL SALARY FOR MR. TYE OF $197,000, BUT FOR 2017, 2018 AND MUCH OF 2019, MR. TYE DEFERRED THIS SALARY DUE TO BUDGETARY CONSTRAINTS. WHEN THERE HAVE BEEN REVENUE SHORTFALLS, MR. TYE HAS AGREED TO DEFER HIS SALARY SO THE ORGANIZATION CAN CONTINUE ITS EXEMPT ACTIVITIES IN THE MOST EFFECTIVE MANNER POSSIBLE. THE FOURTH QUARTER OF 2019 WAS THE FIRST TIME CONTRIBUTIONS WERE SUFFICIENT AND SUSTAINABLE ENOUGH THAT MR. TYE FELT COMFORTABLE TAKING A SALARY WITHOUT AN IMPACT ON PROGRAMMATIC WORK. IN 2020, MR. TYE RECEIVED A FULL YEAR'S SALARY OF $200,000 AS WELL AS DEFERRED INCOME FROM 2019 AND PRIOR YEARS IN THE AMOUNTS OF $427,980. IN 2020, MR. TYE FORGAVE THE REMAINDER OF HIS DEFERRED SALARY, TO THE BENEFIT OF THE CORPORATION. FORM 990, PART IX, LINE 11G ADMINISTRATIVE CONTRACTOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,519. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,519. CONSULTANTS: PROGRAM SERVICE EXPENSES 148,543. MANAGEMENT AND GENERAL EXPENSES 16,505. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 165,048. TECH SUPPORT: PROGRAM SERVICE EXPENSES 22,099. MANAGEMENT AND GENERAL EXPENSES 5,525. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,624. PRODUCTION CONSULTANTS: PROGRAM SERVICE EXPENSES 6,200. MANAGEMENT AND GENERAL EXPENSES 1,550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,750. SECURITY: PROGRAM SERVICE EXPENSES 182,667. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 182,667.