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← GOVERNMENT ACCOUNTABILITY PROJECT INC

Form 990 for tax year 2024

Filed by GOVERNMENT ACCOUNTABILITY PROJECT INC.

Totals

Total revenue
$4,425,035
Total expenses
$3,458,567
Contributions and grants received
$3,129,118
Grants paid
$0
Program service revenue
$1,248,287
Investment income
$22,643
Other revenue
$24,987
Total assets, end of year
$1,916,444
Total liabilities, end of year
$387,475
Net assets or fund balances, end of year
$1,528,969
Program services expenses (Part IX)
$2,907,174
Management and general expenses
$391,128
Fundraising expenses
$160,265
Program service expenses (Part III)
$2,907,174

Program services were 84.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $3,129,118

  • 1g · Noncash contributions included above

    $98,803

  • 2a · Program service revenue: Attorney Fees

    total $1,223,075 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Consulting Service Rev

    total $25,212 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $20,397 · unrelated business $0 · excluded $20,397

  • 7a · Gross sales of assets other than inventory

    securities $795,072

  • 7b · Less cost or other basis and sales expenses

    securities $792,826

  • 7c · Gain or loss

    securities $2,246

  • 7d · Net gain or loss

    total $2,246 · related or exempt $0 · unrelated business $0 · excluded $2,246

  • 11a · Other revenue: Other Income

    total $24,987 · related or exempt $24,987 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $24,987

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $139,215 · program services $114,643 · management and general $7,425 · fundraising $17,147

  • 6 · Compensation of disqualified persons

    total $1,445,256 · program services $1,169,884 · management and general $213,178 · fundraising $62,194

  • 8 · Pension plan contributions

    total $56,943 · program services $46,023 · management and general $7,709 · fundraising $3,211

  • 9 · Other employee benefits

    total $282,419 · program services $233,762 · management and general $35,214 · fundraising $13,443

  • 10 · Payroll taxes

    total $126,349 · program services $102,651 · management and general $17,347 · fundraising $6,351

  • 11b · Fees: legal

    total $407,729 · program services $407,729 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $24,400 · program services $17,401 · management and general $5,489 · fundraising $1,510

  • 11e · Fees: professional fundraising services

    total $24,262 · fundraising $24,262

  • 11g · Fees: other

    total $362,643 · program services $321,324 · management and general $32,514 · fundraising $8,805

  • 13 · Office expenses

    total $13,890 · program services $10,824 · management and general $2,453 · fundraising $613

  • 16 · Occupancy

    total $96,911 · program services $80,314 · management and general $12,051 · fundraising $4,546

  • 17 · Travel

    total $58,199 · program services $57,316 · management and general $120 · fundraising $763

  • 20 · Interest

    total $3,744 · program services $0 · management and general $3,744 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $5,677 · program services $4,637 · management and general $768 · fundraising $272

  • 23 · Insurance

    total $24,768 · program services $20,124 · management and general $3,423 · fundraising $1,221

  • 24a · Other expenses: Deposition and Arbitration

    total $99,737 · program services $83,424 · management and general $11,686 · fundraising $4,627

  • 24b · Other expenses: Direct Mail

    total $85,662 · program services $70,059 · management and general $11,268 · fundraising $4,335

  • 24c · Other expenses: Dues & Subscriptions

    total $14,834 · program services $12,524 · management and general $1,859 · fundraising $451

  • 24d · Other expenses: Equipment & Repairs

    total $29,579 · program services $24,272 · management and general $4,362 · fundraising $945

  • 24e · All other expenses

    total $156,350 · program services $130,263 · management and general $20,518 · fundraising $5,569

  • 26 · Joint costs (an allocation of the lines above)

    total $86,201 · program services $57,464 · management and general $0 · fundraising $28,737

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $340,489 · end of year $962,360

  • 4 · Accounts receivable

    beginning of year $12,838 · end of year $3,469

  • 7 · Other notes and loans receivable

    beginning of year $107,909 · end of year $93,511

  • 9 · Prepaid expenses and deferred charges

    beginning of year $229,464 · end of year $112,702

  • 10a · Land, buildings and equipment: cost or other basis

    $35,905

  • 10b · Land, buildings and equipment: accumulated depreciation

    $31,419

  • 10c · Land, buildings and equipment, net

    beginning of year $10,163 · end of year $4,486

  • 11 · Investments: publicly traded securities

    beginning of year $163,533 · end of year $343,917

  • 15 · Other assets

    beginning of year $56,485 · end of year $395,999

  • 17 · Accounts payable and accrued expenses

    beginning of year $127,546 · end of year $107,222

  • 21 · Escrow or custodial account liability

    beginning of year $64,982 · end of year $28,226

  • 23 · Secured mortgages and notes payable

    beginning of year $147,431 · end of year $52,686

  • 25 · Other liabilities

    beginning of year $16,293 · end of year $199,341

  • 27 · Net assets without donor restrictions

    beginning of year -$155,371 · end of year $1,107,281

  • 28 · Net assets with donor restrictions

    beginning of year $720,000 · end of year $421,688

Mission and programs · 2024

Mission

Government Accountability Project (GAP) is a 48-year-old non-profit public interest organization that promotes government and corporate accountability by advancing occupational free speech, defending whistleblowers, and empowering citizen activists. GAP is the worlds leading whistleblower protection organization.

  • FOOD INTEGRITY & CORPORATE/GOVERNMENT ACCOUNTABILITY Under the Food Safety Modernization Act (FSMA), we represent two contract farmers who have raised concerns about the unfair practices of Purdue Farms, the company for which they once worked. On their behalf we filed a complaint with the US Department of Labor and during the resulting administrative law proceedings, the Administrative Law Judge found that the FSMA did apply to these farmers and that their whistleblowing through non-governmental organizations qualified for protection under the act. During 2024 while the parties were pursuing discovery, Perdue sued Craig Watts, one of the farmers, and the Department of Labor in federal district court alleging that his 7th Amendment right to a jury trial was violated by the FSMA. We are actively opposing this attempt to cripple an important protection for food safety whistleblowers. We were able to push back against efforts to weaken the Packers and Stockyard Act and able to share our recommendations for the implementation of the laws final rules. Three of the four suggestions we offered were included included in the final regulations. We also supported legislation to increase traceability efforts in food as well as increased transparency and communication not only between federal and state agencies, but from companies themselves as well. We advocated for several pieces of legislation that would strengthen whistleblower protections, including legislation that would grant the same whistleblowers protections to the Legislative Branch as other governmental or corporate employees enjoy. Our Know Your Rights campaign continued as we made presentations to a number of federal employees across agencies,including the FDA, DOJ, and USDA. We submitted a statement to Congress in support of the April 16, 2024, Senate Judiciary Committee hearing, Legacy of Harm: Eliminating the Abuse of Solitary Confinement. The report detailed our whistleblowers disclosures and extensive work on the subject. After we reported multiple whistleblower to Congress, the Office of Special Counsel, and the Department of Homeland Security about misconduct from the Acting CPB Chief Medical Officer throughout 2024, he was removed from his position in December. We reached a resolution with the White House Office of Science and Technology over a whistleblower complaint regarding the Presidents then-top advisor in 2022 who was accused of bullying and demeaning his subordinates. Though the terms and nature of the resolution remain confidential, we can disclose that an agreement was reached. We researched and filed an amicus brief in the US Supreme Court on behalf of US Senators Charles Grassley and Ron Wyden to contest a corporate whistleblower case decision by the Federal Court of Appeals for the 2nd Circuit which upended the burdens of proof in nearly every federal whistleblower law in the nation, including Sarbanes Oxley, the Safe Food Modernization Act, the Whistleblower Protection Act, and over twenty other laws protecting whistleblowers who expose violations of law, environmental dangers, public health threats, worker endangerment, and government fraud. The unacceptable burden of proof established by the panel of judges would force a whistleblower to prove that the his or her employer had acted out of malice in retaliating against the employee for their whistleblowing. We filed the amicus in February 2023, and in February 2024 the Court overturned the 2nd Circuit Court of Appeals ruling in a unanimous decision. It was the first time the Supreme Court has ever rendered a decision about the burdens of proof first established in 1989 with the passage of the Whistleblower Protection Act. We collaborated with several coalition partners and allies including Campaign for Agriculture Reform and Safe Food Coalition. With them, we have been able to share our legislative recommendations to strengthen legislation regarding public and food safety. With the Safe Food Coalition, we formally advocated against attempts to delay important food safety protections, such as the full implementation of FSMA, and expressed support for bills that address gaps in the FDAs authority to address food and safety concerns.

    Expenses $2,448,871

  • ENVIRONMENT, ENERGY & CLIMATE CHANGE In April 2024, we released the fourth installment of the BP Deepwater Horizon Disaster Report that reveals terrifying consequences of cleanup with the use of the chemical Corexit. The report, released just before before the 14th memorial of the oil disaster, features nearly two dozen new affidavits from whistleblowers including cleanup workers, residents, journalists, medical personnel, filmmakers, BP contractors and an EPA official. As a whole, they reveal the devastating long-term and ongoing effects of oil and a toxic chemical dispersant on their bodies and the environment. In August, along with the ALERT Project we filed a petition to the EPA and the UN to delist Corexit and ban the use of its stockpiles. This follows our successful push to get the manufacturer to stop producing the toxic chemical. Our efforts to investigate the catastrophic train derailment from early 2023 have continued, and in July 2024, the Environmental Protection Agency (EPA) Office of Inspector General (OIG) opened an investigation into the Airborne Spectral Photometric Environmental Collection Technology (ASPECT) flight missions, policies, procedures, and quality assurance project plans employed during EPAs response to the disaster. This investigation was launched after our whistleblowers exposed discrepancies between their results and the results from the contractors hired by the railway company. These whistleblowers found significantly higher levels of toxins throughout the community compared to what the corporate contractor reported. In September, we filed a petition based on four whistleblower disclosures to the EPA to start hotline to the EPAs OIG to investigate the mishandling of the situation. In December 2024, we sued the Federal Emergency Management Agency (FEMA) and the Department of Homeland Security (DHS), FEMAs parent agency, for failing to generate responsive documents to a Freedom of Information Act (FOIA) request made earlier regarding FEMAs role in the East Palestine, Ohio, Train Derailment response.

    Expenses $221,380

  • INTERNATIONAL In 2024 the first Spanish-language whistleblower website launched in Chile, where whistleblower rights are a novelty among the legal community. The website, Whistleblower Chile, gives people access to resources and creates awareness about whistleblowing, including Chilean case law, statutes,and profiles of whistleblowers from Chile and other Spanish-language countries. This project was created by our Senior International Fellow for Latin America, Jorge Martnez Rivera. In 2024, Government Accountability Project wrapped up its three-year project in Serbia with Pitaljka/Eutopia Association to help increase the capacity of future lawyers to practice anti-corruption and whistleblower law and provide legal services to whistleblowers through increasing University of Belgrade Law School students knowledge of whistleblower law and teaching them lawyering skills. The project was funded by the U.S. Department of State Bureau of International Narcotics and Law Enforcement Affairs. In July 2024, Government Accountability Projects International Director and Senior International Fellow for Latin America attended Transparency Internationals Anti-Corruption Conference in Lithuania. Our International Director spoke on a panel on international whistleblower rights. In August 2024, Government Accountability Projects International Director and Legal Director traveled to Oslo, Norway to present their research on the implementation of the European Union whistleblower directive. International Whistleblowing Research Network organized the conference. In October 2024, Government Accountability Project received a subgrant from the Association for the Promotion of Good Governance and Performance SHIFT in Croatia to implement a projected funded by the U.S. Department of State. The name of the project is Supporting transparency of governance and strengthening whistleblower protections in Croatia. In May 2024, Government Accountability Projects International Director, Legal Director, and Senior International Fellow for Latin America participated in a a project to help the Directorate-General for Ethics and Government Integrity (DIGEIG) develop a draft law on the protection of whistleblowers. This project was supported by the Program for the Development of Commercial Law (CLDP) of the United States Department of Commerce, and USAID and included a workshop in the Dominican Republic in November 2024, where we presented international best practices for whistleblower legislation. The Government Accountability Project continued to provide global leadership with Legal Director Tom Devine continuing to serve on the Board of Whistleblowing International Network (WIN) and International Director Samantha Feinstein continuing as Vice Chair of the Board on the United Nation Convention Against Corruption committee. GAP helped WIN prepare a policy rebuttal and engage in public advocacy leading to withdrawal of an anti-whistleblower law in Slovakia that would have violated the 2019 EU Whistleblower Directive for which GAP was on the front lines of development. We sourced nonpublic datasets from several different corporate secrecy havens in the Americas that will provide the basis for collaborative investigative projects. Co-hosted by the US Embassy in Mexico and other organizations, our international program director traveled to Mexico City in April 2024 for the 4th roundtable meeting on Combatting Corruption through Whistleblowers in Mexico. With the objective of developing a potential law through training and mentorship, GAP presented the 20 best whistleblower practices and a general overview of international whistleblowing practices. Our work also included a workshop to develop principles for a future whistleblower law in Mexico. When a delegation from Mexico came to DC on a whistleblower study tour, we provided an overview of whistleblower laws and frameworks and discussed the role of the relationship between civil society and the government. In May 2024, Government Accountability Project submitted a letter to the UN Internal Justice Council recommending 62 practical internal policy improvements to reform its internal justice system and whistleblower protections to conform with international best practices. We also continued to represent whistleblowers from the UN and other international organizations.

    Expenses $236,923

As filed on the 2024 return.

Listed in Part VII

  • Louis Clark

    Executive Director &CEO

    Total calculated
    $182,437
    From this org
    $139,215
    From related orgs
    $0
    Other
    $43,222
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $139,215
    Bonus
    $0
    Other
    $0
    Deferred
    $6,962
    Nontaxable benefits
    $36,260
    Filer's total
    $182,437
  • Karen Gray

    General Counsel

    Total calculated
    $140,952
    From this org
    $122,696
    From related orgs
    $0
    Other
    $18,256
    Hours/week
    50
  • James Harden

    Chief Financial Officer

    Total calculated
    $130,344
    From this org
    $107,114
    From related orgs
    $0
    Other
    $23,230
    Hours/week
    50
  • Richard Salzman

    Chair

    Total calculated
    $0
    Hours/week
    2
  • Susan Carle

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Getulio P Carvalho

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Mark Cohen

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Patrice McDermott

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Kirke Kickingbird

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Michael Termini

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Priya Baskaran

    Board Member

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
13 June 2025
IRS schema version
2024v5.1
Source object
202541689349300239

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