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Top Rated

Government Accountability Project (GAP)

CharityWatch report issued
February 2022

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Government Accountability Project (GAP)
1612 K Street, NW
Suite 1100
Washington, DC 20006

Other Names


Tax Status


Stated Mission

To promote government and corporate accountability by advancing occupational free speech, defending whistleblowers, and empowering citizen activists.

View similar charities
Data based on Fiscal Year Ended 12/31/2020

Program Percentage: 82%

The percentage of Government Accountability Project (GAP)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $9

How many dollars Government Accountability Project (GAP) spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Joint Costs

Government Accountability Project (GAP)'s rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
85% $6
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
Government Accountability Project IRS Form 990 52-1343924
Government Accountability Project Audited Financial Statements 52-1343924
Entity: Government Accountability Project
Document Type: IRS Form 990
Tax ID: 52-1343924
Entity: Government Accountability Project
Document Type: Audited Financial Statements
Tax ID: 52-1343924

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
Government Accountability Project (GAP)
meets governance benchmarks.
Government Accountability Project (GAP)
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 Louis Clark Executive Director/CEO $159,519
2 Michael Termini COO $145,243
3 Karen Gray General Counsel $125,645
Name: Louis Clark
Title: Executive Director/CEO
Compensation: $159,519
Name: Michael Termini
Title: COO
Compensation: $145,243
Name: Karen Gray
Title: General Counsel
Compensation: $125,645

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to the Government Accountability Project (GAP) audit of December 31, 2020 (Note 17, Concentrations):

"GAP received a substantial portion of its revenue from six contributors, in 2020 and 2019. For the years ended December 31, 2020 and 2019, GAP received revenue of approximately $1,855,000 or 49% and $1,975,000 or 57%, respectively, of GAP's total revenue and support."

According to the Government Accountability Project (GAP) audit of December 31, 2020 (Note 2 re: Advertising Expense):

"In late 2020, GAP entered into a contract for a Democracy Protection Initiative and Whistleblower Awareness advertising campaign at a total cost of $74,000. GAP charged $31,714 to expenses in year ended December 31, 2020 and $42,286 to prepaid expenses at December 31, 2020. GAP had minimal other advertising costs in years ended December 31, 2020 and 2019."

According to the Government Accountability Project (GAP) audit of December 31, 2020 (Note 18, Payroll Protection Program Loan):

"GAP received a loan in the amount of $292,390 under the Payroll Protection Program in April 2020. All loan proceeds were spent on eligible expenses as per the loan agreement. The loan was forgiven in January 2021. As of December 31, 2020, the Paycheck Protection Program is recorded as a liability. The loan was recorded as income in January 2021 when it was forgiven."

According to the Government Accountability Project (GAP) audit of December 31, 2020 (Note 19, Economic Injury Disaster Advance Grant):

"GAP received an advance grant in the amount of $10,000 under the Economic Injury Disaster Loan (EIDL) Program operated by the Small Business Administration (SBA) in May 2020. All advance grant amounts were spent on eligible expenses as per the advance grant agreement. The EIDL advance grant is forgivable up to $10,000 and as such, GAP has recognized the entire amount of $10,000 as other income during the year ended December 31, 2020."

According to the Government Accountability Project (GAP) audit of December 31, 2020 (Note 20, Subsequent Events):

"...GAP has evaluated the impact of its financial statements and disclosures of certain transactions occurring subsequent to its year-end through April 30, 2021, which is the date GAP's [audited] financial statements were available to be issued...

"The COVID-19 outbreak in the United States has caused business disruption through mandated and voluntary closings of businesses. While the disruption is currently expected to be temporary, there is considerable uncertainty around the duration of the closings. Therefore, GAP expects this matter could have a negative impact on its operation results. However, the related financial impact and duration cannot be reasonably estimated at this time."

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