Nonprofit · EIN 26-4716045
VALUES UNITED
Also known as WHISTLEBLOWER AID
Tax-exempt (reinstated) · WASHINGTON, DC 20036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,362,547 | $2,141,858 | -$779,311 | $1,747,334 | $2,264,595 | -$517,261 |
| December 31, 2023 | 990 | $1,256,759 | $1,893,540 | -$636,781 | $1,871,767 | $1,994,571 | -$122,804 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,334,533
- Program service revenue
- $28,014
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $387,441
- Other salaries and wages
- $651,798
- Salaries, compensation and benefits (total)
- $1,209,429
- Professional fundraising fees
- $43,500
- Legal fees
- $273,804
- Accounting fees
- $72,717
- Occupancy
- $60,929
- Travel
- $49,679
- Depreciation
- $10,374
- Program services (functional)
- $1,237,590
- Management and general (functional)
- $648,949
- Fundraising (functional)
- $255,319
Balance sheet and other
- Total assets, start of year
- $1,871,767
- Total assets, end of year
- $1,747,334
- Total liabilities, end of year
- $2,264,595
- Net assets, end of year
- -$517,261
- Land, buildings and equipment
- $12,803
- Net assets without donor restrictions
- -$517,261
- Gross receipts
- $1,362,547
- Employees
- 8
- Volunteers
- 4
- Year formed
- 2009
- State of legal domicile
- LA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIBBY LIU | CEO Officer | 52 | $246,034 | $33,375 |
| NAOMI SELIGMAN | ASSOC VP OF COMM. AND ADVOCACY Highest-paid employee | 40 | $210,749 | $56,525 |
| KYLE GARDINER | DIR. OF OPER., SR. COUNSEL Highest-paid employee | 40 | $136,404 | $13,841 |
| RADIM DRAGOMACA | CHIEF STRATEGY OFFICER Highest-paid employee | 40 | $119,116 | $820 |
| JOHN TYE | CHIEF DISC. OFF., BOARD VP Trustee or director, Officer | 4.5 | $90,604 | $17,428 |
| LYDIA BEAN | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| LAUREN BARTLETT | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SIMONE GRIMES | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MYLES TAYLOR | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LIBBY LIU | CEO Officer | 52 | $234,157 | $30,930 |
| KYLE GARDINER | DIR. OF OPERATIONS, ASSOC. COUNSEL Highest-paid employee | 40 | $126,524 | $7,647 |
| JOHN TYE | CHIEF DISCLOSURE OFFICER, VP Trustee or director, Officer | 10 | $69,085 | $6,685 |
| LYDIA BEAN | BOARD PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| LAUREN BARTLETT | BOARD SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| SIMONE GRIMES | BOARD TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MILES TAYLOR | BOARD MEMBER (BEG. 11/23) Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1250 CONNECTICUT AVE NW STE 700, WASHINGTON, DC 20036-2657
- Principal officer (990 for 2024)
- LIBBY LIU, 1250 CONNECTICUT AVENUE NW 700, WASHINGTON, DC 20036
- Signed the 990
- LIBBY LIU, CEO
- Phone
- (571) 645-5470
- Website
- WHISTLEBLOWERAID.ORG
- 990-N for 2018 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: JOHN TYE, 1250 CONNECTICUT AVE NW Room/Suite, WASHINGTON DC 20036. Mailing address: 1250 CONNECTICUT AVE NW Apt 700, WASHINGTON DC 20036.
- Return prepared by
- GELMAN ROSENBERG & FREEDMAN
Mission
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.
Program accomplishments
- 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.Expenses $1,113,831 · revenue $28,014
- 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.Expenses $123,759
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4716045
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B01)
- Assets (IRS master file)
- $1,747,334
- Income (IRS master file)
- $1,362,547
Revocation and reinstatement
- Exemption revoked
- August 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective March 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,362,547 | $2,141,858 | $1,747,334 | XML |
| 990 | December 2023 | $1,256,759 | $1,893,540 | $1,871,767 | XML |
| 990 | December 2022 | $3,716,490 | $2,054,499 | $2,315,240 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: JOHN TYE Filed under this EIN, most likely by a chapter or affiliate | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-4716045).
Questions about VALUES UNITED
- What is the EIN of VALUES UNITED?
- The employer identification number (EIN) of VALUES UNITED is 26-4716045.
- Is VALUES UNITED tax-exempt?
- Yes. The IRS revoked its exemption on August 15, 2012 and reinstated it effective March 15, 2017.
- Are donations to VALUES UNITED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VALUES UNITED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VALUES UNITED due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VALUES UNITED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of VALUES UNITED?
- The 990 for the year ended December 31, 2024 names LIBBY LIU.
- Who are the officers and directors of VALUES UNITED?
- The 990 for the year ended December 31, 2024 lists 9 people; 5 received compensation from the organization, the highest $246,034 (LIBBY LIU, CEO).
- How much revenue does VALUES UNITED have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,362,547, expenses of $2,141,858 and total assets of $1,747,334 at year end.
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