- Revenue 2024
- $4,425,035
- Expenses 2024
- $3,458,567
Program services were 84.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- W20
- Classification
- 1000
- Street
- 1612 K ST NW STE 808
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
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.
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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.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $4,425,035
- Expenses
- $3,458,567
- Contributions
- $3,129,118
- Grants paid
- $0
-
2023
- Revenue
- $3,232,962
- Expenses
- $3,280,017
- Contributions
- $2,838,028
- Grants paid
- $0
-
2022
- Revenue
- $2,943,653
- Expenses
- $3,587,660
- Contributions
- $2,589,957
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $3,332,490
- Expenses
- $3,951,929
- Assets (EOY)
- $1,623,127
-
2020 · 990
- Revenue
- $3,844,807
- Expenses
- $3,587,891
- Assets (EOY)
- $2,480,333
-
2019 · 990
- Revenue
- $3,497,955
- Expenses
- $3,361,792
- Assets (EOY)
- $1,859,986
-
2018 · 990
- Revenue
- $2,834,911
- Expenses
- $2,808,081
- Assets (EOY)
- $1,555,967
-
2017 · 990
- Revenue
- $2,974,452
- Expenses
- $2,396,423
- Assets (EOY)
- $1,651,843
-
2016 · 990
- Revenue
- $3,099,093
- Expenses
- $2,325,109
- Assets (EOY)
- $1,141,110
-
2015 · 990
- Revenue
- $2,092,185
- Expenses
- $2,788,784
- Assets (EOY)
- $729,318
-
2014 · 990
- Revenue
- $3,477,008
- Expenses
- $3,065,392
- Assets (EOY)
- $1,524,768
-
2013 · 990
- Revenue
- $2,109,997
- Expenses
- $3,498,796
- Assets (EOY)
- $1,178,474
-
2012 · 990
- Revenue
- not reported
- Expenses
- $3,127,411
- Assets (EOY)
- $2,626,317
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$900,000
2024 NEIGHBORHOOD
-
$600,000
2023 URBAN AFFAIRS
-
2024 For grant recipient's exempt purposes
-
$300,000
2022 URBAN AFFAIRS
-
$300,000
2022 CIVIL RIGHTS, SOCIAL ACTION, ADVOCACY
-
$300,000
2024 ENVIRONMENT AND ANIMALS
-
SILICON VALLEY COMMUNITY FOUNDATION
$300,000
2023 Civic Participation
-
$231,830
2024 GENERAL SUPPORT
-
$102,000
2024 IN FURTHERANCE OF GRANTEE'S TAX-EXEMPT PURPOSE
-
2022 GENERAL SUPPORT; TRANSFER OF WHISTLEBLOWER NOW TO SISSY FARENTHOLD FELLOWSHIP FUND
The 10 largest by cash amount. The API serves every itemized grant.
California fundraising campaigns
Campaigns run by paid fundraisers, commercial coventurers and thrift stores naming this organization, as California published them. Both figures are as filed, and what the first one counts depends on the campaign type — a coventurer or a thrift store files its own sales rather than money collected for the charity. The 990 reports this only as a yearly total, never per campaign.
-
HUDSON BAY COMPANY OF ILLINOIS INC.
$13,293 raised
2024 Commercial Fundraiser
$10,618 to charity
-
HUDSON BAY COMPANY OF ILLINOIS INC.
$15,238 raised
2023 Commercial Fundraiser
$12,216 to charity
-
HUDSON BAY COMPANY OF ILLINOIS INC.
$20,113 raised
2021 Commercial Fundraiser
$15,986 to charity
-
HUDSON BAY COMPANY OF ILLINOIS INC.
$21,197 raised
2020 Commercial Fundraiser
$16,730 to charity
-
HUDSON BAY COMPANY OF ILLINOIS INC.
$24,355 raised
2019 Commercial Fundraiser
$18,935 to charity
Amounts are as filed and do not add up: a commercial coventurer reports one promotion's whole gross once for each charity that shared in it. A campaign may also name more than one registered charity, in which case it appears on each.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.