Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,500,449 | 3,111,063 | 4,705,257 | 4,723,868 | 5,750,031 | 20,790,668 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 2,500,449 | 3,111,063 | 4,705,257 | 4,723,868 | 5,750,031 | 20,790,668 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 20,790,668 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,500,449 | 3,111,063 | 4,705,257 | 4,723,868 | 5,750,031 | 20,790,668 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 20,790,668 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 24020490 |
| Software Version: | 2024v5.2 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | THE PRESIDENT, GENERAL COUNSEL, AND OUTSIDE CPA REVIEW FORM 990 IN THE MONTHS AND WEEKS BEFORE THE FILING DEADLINE. UPON COMPLETION, A COMPLETE COPY OF FORM 990 IS SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. |
| Form 990, Part VI, Section B, Line 12c | Board members ARE under a continuing obligation to report conflicts, and annually certify compliance. |
| Form 990, Part VI, Section B, Line 15a | INDEPENDENT BOARD MEMBERS CONSIDERED AND APPROVED COMPENSATION LEVELS BASED ON AN ANALYSIS OF MARKET DATA. THIS INCLUDED A REVIEW OF MULTIPLE THIRD-PARTY COMPENSATION SURVEYS, COUPLED WITH AN ANALYSIS OF FORM 990S FROM OTHER ORGANIZATIONS OF COMPARABLE BUDGET AND SIMILAR PROGRAMMING. THIS PROCESS WAS UNDERTAKEN IN DECEMBER 2022 TO ENSURE A FAIR MARKET RATE, GUIDED BY INDEPENDENT ESTIMATES AND DATA FOR NONPROFIT EXECUTIVE PAY. IN 2024, THE ORGANZATION IMPLEMENTED A NEW ANNUAL COST-OF-LIVING ADJUSTMENT (COLA) POLICY. THE COLA IS PEGGED TO THE OFFICIAL RATE SET BY THE COMMONWEALTH OF VIRGINIA FOR STATE EMPLOYEES. INDEPENDENT BOARD MEMBERS CONSIDERED AND APPROVED THIS COLA POLICY. ALL EMPLOYEES (INCLUDING PRESIDENT AND TOP MANAGEMENT) WERE ELIGIBLE FOR COLA. |
| Form 990, Part VI, Section B, Line 15b | INDEPENDENT BOARD MEMBERS CONSIDERED AND APPROVED COMPENSATION LEVELS BASED ON AVAILABLE MARKET DATA. |
| Form 990, Part VI, Section C, Line 19 | THE ORGANIZATION MAKES ITS 990, FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE, AND ITS GOVERNING DOCUMENTS AND OTHER POLICIES ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Educational, Awareness, and Advertising Communications | (Form 990 Part IX, Line 24a)In FY24, revenue and expenses increased following several years of budget growth and surpluses. As part of a board-approved strategic initiative, WCW expanded its investment in digital education and advocacy communications. Advertising expenditures rose significantly to accelerate programmatic impact via cost-effective online channels (an approach first tested in FY22). This planned expansion built on WCWs prior investments in digital communications and investigative infrastructure. The FY24 program was primarily designed to leverage increased investigations capacity by disseminating WCWs findings to:Educate the public about government animal testing;Broaden WCWs base of citizen advocates, members, and supporters; Mobilize pressure on federal agencies and animal labs; Promote litigation, watchdog work, and oversight outcomeshistoric campaigns;Close animal labs and shut down wasteful taxpayer-funded experiments. |
| Explanation of Public Charity Status Selection | The organization has historically qualified as a public charity described in section 170(b)(1)(A)(vi), as it normally receives a substantial part of its support from the general public. In prior years, the organization was reported as a public charity described in section 509(a)(2) based on the same underlying pattern of public support. Upon review, management has determined that classification under section 170(b)(1)(A)(vi) more accurately reflects the organizations primary sources of support and long-standing public funding base. Accordingly, for the current year, the organization is electing to report as a section 170(b)(1)(A)(vi) public charity. This change does not reflect a change in the organizations operations or support structure, but rather an update to align its reporting designation with its actual and historical sources of support. |
| Program Outputs From Advertising | Advertising was FY24s largest program line item and served as a multi purpose accelerator to help achieve historic mission success:Educated millions of taxpayers and pet owners about the suffering of animals at: the National Institutes of Health (NIH), Dept. of Defense (DOD), Environmental Protection Agency (EPA), U.S. Dept. of Agriculture (USDA), Food & Drug Administration (FDA), college and university labs, and more;Generated over 674 million digital ad impressions (up 1,973% over FY23) and 18.1 million complete video views (up 978% over FY23) amplifying WCWs original investigative content;Prompted 1.96 million grassroots calls and petitions (up 30% over FY23) to federal officialsdriving oversight, transparency, law enforcement and crackdowns on illegality, and lab shutdowns;Supported threefederal complaints and seven new federal lawsuits; andAdvanced historic policy reforms, lab closures, and rescues of retired animals. |
| PROGRAM SERVICE AND BUDGET NARRATIVE | The White Coat Waste Project (WCW) is a nonpartisan government watchdog whose mission is to inform the public about wasteful spending on cruel animal testing, to improve transparency and accountability in federal laboratories, and to end taxpayer-funded animal experimentation. WCW achieves this through an integrated programmatic approach: original research and investigations, public education, litigation, grassroots mobilization, advertising, and public policy advocacy. These activities represented the primary use of program funds. |
| Results and Public Benefit | (see Part III, Statement of Program Service Accomplishments)This integrated strategy produced measurable outcomes in FY24. Results were driven by WCWs coordinated use of investigations, litigation, lobbying, education, grassroots organizing, and national advertising. The following example illustrates how WCWs integrated strategy translated into real-world impact.A top FY24 priority was stopping the DEPT. OF VETERANS AFFAIRS' (VA) final cat experimentthe capstone of WCWs multi-year effort to end all agency-wide testing on cats and kittens at the VA. WCW led prior campaigns that successfully shut down every other painful cat lab operated by the U.S. federal government: USDA (FY19), Los Angeles VA (FY21), Cleveland VA (FY21), and Louisville VA (FY22). Through a Freedom of Information Act (FOIA) investigation, WCW exposed how the VA approved a new round of painful tests on seven cats (the Stokes 7) at the Stokes lab in Clevelandand mounted a multi-pronged response:Conducted FOIA and open records analysis;Engaged the VA Inspector General to investigate legal violations;Rallied bipartisan lawmakers for fact-finding and direct agency pressure;Placed targeted billboards to pressure the lab;Ran digital advertising campaigns reaching 4 million+ taxpayers, pet owners, and supportersfeaturing stories and videos of individual cat victims and other original investigative researchwhich drove 2,000+ phone calls and 338,000+ letters to the White House and VA.In Q3, this campaign compelled the VA to cancel its cat experiments, thus closing a 65-year-old animal testing program and achieving a historic victory. Our successful effort was cited by Fox News, Stars and Stripes, WJLA-TV, and more. Similar FY24 ADVERTISING campaigns supported more wins for dogs, cats, primates, and other animals in federal government and taxpayer-funded labs. |
| Software ID: | 24020490 |
| Software Version: | 2024v5.2 |