Civic Intelligence

Values United

990 • Fiscal year 2021 • EIN 26-4716045

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

1250 Connecticut Avenue NW 700Washington, DC 20036

(571) 645-5470

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

3.04x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

0.78x

Higher debt load relative to revenue than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

19th percentile

-4.6%

Higher net margin than 19% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

96th percentile

$364,388

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

84th percentile

43%

Faster asset growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$562,035

Up $169,520 (+43%) from 2020

Net Assets

Down

-$1,145,407

Down $100,357 (-9.6%) from 2020

Liabilities

Up

$1,707,442

Up $269,877 (+19%) from 2020

Revenue

Down

$2,194,006

Down $264,212 (-11%) from 2020

Expenses

Up

$2,294,363

Up $276,862 (+14%) from 2020

Net Income

Down

-$100,357

Down $541,074 (-123%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MAssets 2017: $133,106Liabilities 2017: $752,823Net Assets 2017: -$619,7172017Assets 2019: $666,754Liabilities 2019: $2,152,521Net Assets 2019: -$1,485,7672019Assets 2020: $392,515Liabilities 2020: $1,437,565Net Assets 2020: -$1,045,0502020Assets 2021: $562,035Liabilities 2021: $1,707,442Net Assets 2021: -$1,145,4072021Assets 2022: $2,315,240Liabilities 2022: $1,801,263Net Assets 2022: $513,9772022Assets 2023: $1,871,767Liabilities 2023: $1,994,571Net Assets 2023: -$122,8042023Assets 2024: $1,747,334Liabilities 2024: $2,264,595Net Assets 2024: -$517,2612024

Highlighted filing

2021

Assets$562,035
Liabilities$1,707,442
Net Assets-$1,145,407

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2017: $22,398Expenses 2017: $642,115Net Income 2017: -$619,7172017Revenue 2019: $1,407,915Expenses 2019: $1,168,132Net Income 2019: $239,7832019Revenue 2020: $2,458,218Expenses 2020: $2,017,501Net Income 2020: $440,7172020Revenue 2021: $2,194,006Expenses 2021: $2,294,363Net Income 2021: -$100,3572021Revenue 2022: $3,716,490Expenses 2022: $2,054,499Net Income 2022: $1,661,9912022Revenue 2023: $1,256,759Expenses 2023: $1,893,540Net Income 2023: -$636,7812023Revenue 2024: $1,362,547Expenses 2024: $2,141,858Net Income 2024: -$779,3112024

Highlighted filing

2021

Revenue$2,194,006
Expenses$2,294,363
Net Income-$100,357
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.2
Gross Receipts
$2,194,006
Mission and Program Overview

Mission

To unite individuals across ideological and geograhic divides by educating all of the values that

SEE PAGE 2, PART III.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$915,605$915,605→ $0
Accounts Receivable$100,000$397,969▲ $297,969
Cash and Non-Interest-Bearing Accounts$279,554$153,444▼ $126,110
Land, Buildings, and Equipment, Net$12,961$10,622▼ $2,339
Total Assets$392,515$562,035▲ $169,520
Liabilities
Other Liabilities$462,734$637,528▲ $174,794
Accounts Payable and Accrued Expenses$24,918$154,309▲ $129,391
Unsecured Notes Loans Payable$34,308$0▼ $34,308
Total Liabilities$1,437,565$1,707,442▲ $269,877
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,045,050$-1,145,407▼ $100,357
Total Net Assets Fund Balance$-1,045,050$-1,145,407▼ $100,357
Total Liabilities and Net Assets / Fund Balance$392,515$562,035▲ $169,520

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,622$3,411$14,033
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John TyeCDO, Vice PresidentFT$275,000$89,388$364,388
Libby LiuCEOFT$138,461$14,697$153,158

Board Members and Trustees

NameTitle
Lydia BeanBoard President
Lauren BartlettBoard Secretary
Simone GrimesBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kg ConsultingFr & Strategy Consulting5009 BELT RD NW, Washington, DC 20016$163,813
Compass Rose Legal GroupProgram. & Advisory Legal Support1250 CONNECTICUT AVE NW 700, Washington, DC 20036$136,425
Revenue and Support

Revenue Composition

Contributions and Grants
$2,193,407
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$599
All Other Contributions
$2,193,407
Change in Net Assets
$-100,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,415,151
Salaries, Compensation, and Employee Benefits$723,287
Total Fundraising Expense$238,529
Professional Fundraising Fees$136,425
Grants and Similar Amounts Paid$19,500

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$639,897$108,858-$748,755
Current Officers, Directors, Trustees, and Key Employees$362,282$103,509$51,755$517,546
Fees for Services Other$237,311$38,654$18,723$294,688
Interest-$174,794-$174,794
Other Salaries and Wages$95,711$27,346$13,673$136,730
Fees for Services Professional Fundraising--$136,425$136,425
Payroll Taxes$28,592$8,169$4,085$40,846
Fees for Services Accounting-$40,129-$40,129
Occupancy$27,817$7,730$3,865$39,412
Office Expenses$19,934$6,568$2,846$29,348
Advertising$27,938--$27,938
Travel$11,396$11,355$3,931$26,682
Grants to Domestic Individuals$19,500--$19,500
Pension Plan Contributions$12,781$3,651$1,826$18,258
Information Technology$10,312$1,318-$11,630
Other Employee Benefits$6,935$1,981$991$9,907
Insurance-$5,856-$5,856
All Other Expenses$10$2,725-$2,735
Depreciation Depletion-$2,339-$2,339
Other Expenses$1,377$394$197$1,968
Total Functional Expenses$1,507,660$548,174$238,529$2,294,363
International Activity

International Summary

Offices
0
Employees
5
Spending
$119,395

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram ServicesLegal Casework05$119,395
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$136,425
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$915,605$915,605→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Interest Payable to Related Parties$637,528
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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 april 2021.

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.

Filing and Contact Details

Filer

Filer Name
Values United
EIN
26-4716045
Phone
5716455470
Address
1250 CONNECTICUT AVENUE NW 700, WASHINGTON, DC 20036
Doing Business As
Whistleblower Aid

Signing Officer

Name
Libby Liu
Title
CEO
Phone
5716455470
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Libby Liu
Formed
2009
Legal Domicile
La
Voting Board Members
4
Independent Board Members
3
Employees
5
Volunteers
3

Preparer

Firm
Gelman Rosenberg & Freedman
Address
4550 MONTGOMERY AVE SUITE 800N, BETHESDA, MD 20814-2930
Preparer
Richard J Locastro CPA
Phone
3019519090
Supplemental Narrative

Additional Explanations

Form 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 IX, Line 11G

Strategy consultants: program service expenses 0. Management and general expenses 0. Fundraising expenses 9,100. Total expenses 9,100. Consultants: program service expenses 0. Management and general expenses 11,909. Fundraising expenses 0. Total expenses 11,909. Tech support: program service expenses 24,533. Management and general expenses 6,133. Fundraising expenses 0. Total expenses 30,666. Communication/media consultants: program service expenses 95,200. Management and general expenses 17,850. Fundraising expenses 5,950. Total expenses 119,000. Production consultants: program service expenses 10,152. Management and general expenses 2,538. Fundraising expenses 0. Total expenses 12,690. Investigation services: program service expenses 67,661. Management and general expenses 0. Fundraising expenses 3,561. Total expenses 71,222. Design and creativity: program service expenses 784. Management and general expenses 224. Fundraising expenses 112. Total expenses 1,120. Other support: program service expenses 38,981. Management and general expenses 0. Fundraising expenses 0. Total expenses 38,981.

Raw XML AppendixShowing 400 of 544 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/FundraisingAmt0212
IRS990/OtherExpensesGrp/FundraisingAmt1197
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02374
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1424
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2394
IRS990/OtherExpensesGrp/ProgramServicesAmt04384
IRS990/OtherExpensesGrp/ProgramServicesAmt11483
IRS990/OtherExpensesGrp/ProgramServicesAmt21377
IRS990/OtherExpensesGrp/TotalAmt04384
IRS990/OtherExpensesGrp/TotalAmt12374
IRS990/OtherExpensesGrp/TotalAmt22119
IRS990/OtherExpensesGrp/TotalAmt31968
IRS990/OtherLiabilitiesGrp/BOYAmt0462734
IRS990/OtherLiabilitiesGrp/EOYAmt0637528
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0599
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0599
IRS990/OtherRevenueTotalAmt0599
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013673
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027346
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt095711
IRS990/OtherSalariesAndWagesGrp/TotalAmt0136730
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04085
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08169
IRS990/PayrollTaxesGrp/ProgramServicesAmt028592
IRS990/PayrollTaxesGrp/TotalAmt040846
IRS990/PensionPlanContributionsGrp/FundraisingAmt01826
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03651
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012781
IRS990/PensionPlanContributionsGrp/TotalAmt018258
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LIBBY LIU
IRS990/ProfessionalFundraisingInd01
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0150766
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02456963
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0500117
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01012635
IRS990/PYOtherRevenueAmt01255
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0440717
IRS990/PYSalariesCompEmpBnftPaidAmt0376374
IRS990/PYTotalExpensesAmt02017501
IRS990/PYTotalProfFndrsngExpnsAmt0128375
IRS990/PYTotalRevenueAmt02458218
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-100357
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02193407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02456963
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01407915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011546
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt022398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06092229
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0599
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01255
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01854
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt04450403
IRS990ScheduleA/SubstantialContributorsTotAmt01641826
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02193407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02456963
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01407915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt011546
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt022398
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06092229
IRS990ScheduleA/TotalSupportAmt06094083
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt010622
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03411
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014033
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0637528
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN INTEREST PAYABLE TO RELATED PARTIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010622
IRS990ScheduleD/TotalLiabilityAmt0637528
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt05
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0119395
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0LEGAL CASEWORK
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt05
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0119395
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt05
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0119395
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0CONSULTING ON FUNDRAISING STRATEGY
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt01922600
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt01786175
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0KG CONSULTING
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt0136425
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt05009 BELT RD NW
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd020016
IRS990ScheduleG/LicensedStatesCd0DC
IRS990ScheduleG/LicensedStatesCd1CA
IRS990ScheduleG/LicensedStatesCd2NY
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt01922600
IRS990ScheduleG/TotalNetToOrganizationAmt01786175
IRS990ScheduleG/TotalRetainedByContractorsAmt0136425
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt019500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DONATIONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0IN 2021, TWO ONE-TIME GRANTS WERE MADE TO INDIVIDUAL WHISTLEBLOWERS FACING HARDSHIP WHERE OTHER PROGRAMMATIC SUPPORT WOULD NOT SUFFICE. ONE RECIPIENT IS ALSO A CLIENT RECEIVING LEGAL REPRESENTATION, THE OTHER IS NOT. THESE GRANTS ARE MADE TO RECOGNIZE AND SUPPORT THE WHISTLEBLOWING EFFORTS OF THE RECIPIENTS. A GRANT LETTER AND IRS FORM W-9 IS ON FILE FOR EACH RECIPIENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd01
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990ScheduleJ/PaymentsForUseOfResidenceInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0275000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1138461
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount025000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt049570
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt16538
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt014818
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt18159
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10

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