THE MOAA FOUNDATION: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- THE MOAA FOUNDATION (EIN 46-4219250)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-23
- IRS object ID
- 202602049349300535
- Schema version
- 2025v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-23T14:59:12-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TWO INTERNATIONAL PLACE 22ND FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464219250 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MOAA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOAA | BusinessNameControlTxt |
| Phone | 7038388102 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N WASHINGTON STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARLOS PEREZ JR | PersonNm |
| Person Title | EXECUTIVE VICE PRESIDENT & CFO | PersonTitleTxt |
| Phone | 7038388102 | PhoneNum |
| Signature | 2026-07-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LINDSEY PIGG | PreparerPersonNm |
| PTIN | P01268923 | PTIN |
| Phone | 7819821001 | PhoneNum |
| Preparation | 2026-07-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CARLOS PEREZ JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N WASHINGTON STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,992,321 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MOAA.ORG/FOUNDATION/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | CARRY ON CHARITABLE AND EDUCATIONAL PROGRAMS FOR ACTIVE-DUTY MILITARY, RESERVE, NATIONAL GUARD, RETIRED, AND FORMER MEMBERS OF THE UNIFORMED SERVICES AND THEIR FAMILY MEMBERS AND SURVIVING SPOUSES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,754,923 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,929,036 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$54,806 | PYOtherRevenueAmt |
| CY Other Revenue | -$92,814 | CYOtherRevenueAmt |
| PY Total Revenue | $1,700,117 | PYTotalRevenueAmt |
| CY Total Revenue | $1,836,222 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $532,971 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $554,334 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $981,645 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,071,541 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $252,361 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $185,500 | PYOtherExpensesAmt |
| CY Other Expenses | $210,347 | CYOtherExpensesAmt |
| PY Total Expenses | $1,700,116 | PYTotalExpensesAmt |
| CY Total Expenses | $1,836,222 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $816,613 | TotalAssetsBOYAmt |
| Total Assets EOY | $752,854 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $328,450 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $262,998 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $488,163 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $489,856 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CARRY ON CHARITABLE AND EDUCATIONAL PROGRAMS FOR ACTIVE DUTY MILITARY, RESERVE, NATIONAL GUARD, RETIRED, AND FORMER MEMBERS OF THE UNIFORMED SERVICES AND THEIR FAMILY MEMBERS AND SURVIVING SPOUSES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $662,666 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | CAREER TRANSITION/PROFESSIONAL EDUCATION OUTREACH:THROUGH THE MOAA FOUNDATION CAREER TRANSITION TRACK, MOAA DELIVERS BEST-IN-CLASS CAREER DEVELOPMENT PROGRAMS. DUE TO FUNDING PROVIDED BY THE FOUNDATION, SERVICES ARE FREE AND OPEN TO THE BROADER UNIFORMED SERVICES AND VETERAN COMMUNITIES. IN 2025, MOAA EXPERTS PROVIDED AWARD WINNING CAREER TRANSITION ASSISTANCE AND EDUCATION RESOURCES FOR FREE BOTH IN-PERSON AND IN VIRTUAL SETTINGS. IN TOTAL, THE FOUNDATION SUPPORTED THE FOLLOWING VIRTUAL AND IN-PERSON EVENTS:4 SEMINARS, 13 WORKSHOPS, 42 WEBINARS, 7 VIRTUAL CAREER FAIRS, AND 1 IN-PERSON NETWORKING EVENT AT TOTAL FORCE+. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $545,681 | ExpenseAmt |
| Grant | $434,501 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | CRISIS RELIEF PROGRAM:THE MOAA FOUNDATION'S CRISIS RELIEF PROGRAM PROVIDES SMALL FINANCIAL GRANTS TO UNIFORMED SERVICE MEMBERS, VETERANS, AND THEIR FAMILIES AFFECTED BY NATURAL DISASTERS OR OTHER CRISES. GRANTS ADDRESS URGENT NEEDS INCLUDING RENT, UTILITIES, GROCERIES, AND DAMAGED PROPERTY- FILLING A CRITICAL GAP FOR THOSE NOT SERVED BY OTHER RELIEF AGENCIES. THE PROGRAM IS OPEN TO MEMBERS OF ALL BRANCHES OF THE ALL-VOLUNTEER FORCE, REGARDLESS OF LENGTH OF SERVICE, WHO ARE CURRENTLY SERVING OR RECEIVED AN HONORABLE DISCHARGE. IN THE REPORTING YEAR, THE FOUNDATION AWARDED $434,501 IN GRANTS TO 277 RECIPIENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $175,462 | ExpenseAmt |
| Grant | $119,833 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | COMMUNITY OUTREACH PROGRAM: THE COMMUNITY OUTREACH GRANT (COG) PROGRAM PROVIDES GRANT FUNDING TO MOAA COUNCILS AND CHAPTERS NATIONWIDE TO DELIVER DIRECT ASSISTANCE TO UNIFORMED SERVICE MEMBERS AND VETERAN FAMILIES IN THEIR LOCAL COMMUNITIES. GRANTS SUPPORT HIGH-IMPACT PROGRAMS ADDRESSING CRITICAL NEEDS AT THE COMMUNITY LEVEL, LEVERAGING MOAA'S EXTENSIVE CHAPTER NETWORK TO EXTEND THE FOUNDATION'S REACH ACROSS THE COUNTRY. IN 2025, ALL QUALIFYING APPLICANTS RECEIVED FUNDING. THE FOUNDATION AWARDED $119,833 TO 41 CHAPTERS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | DescDesc |
|---|---|
| $18,760 | CAREGIVER PROGRAM |
| $12,544 | MILITARY SPOUSE PROFESSIONAL DEVELOPMENT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $31,304 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,415,113 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CARLOS PEREZ JR | PersonNm |
| Phone | 7038288102 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N WASHINGTON ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| ADM JAMES G FOGGO | |||||||
| CHAIR | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAPT EUGENE DE LARA | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEN DAVID G PERKINS | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LT COL RONALD J CLARK | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAPT MARVIN H HEINZE | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR VAL HAWKINS | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MR DAVID KAPLAN | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LT GEN BRIAN T KELLY | |||||||
| PRESIDENT/CEO | 1.00 | 34.00 | Yes (X) | $0 | $574,881 | $120,034 | |
| COL JAMES O'BRIEN | |||||||
| EXECUTIVE VP/COO | 1.00 | 34.00 | Yes (X) | $0 | $365,043 | $24,703 | |
| REGINA D CHAVIS | |||||||
| EXECUTIVE VP/CFO | 1.00 | 34.00 | Yes (X) | $0 | $329,549 | $18,544 | |
| DOUGLAS D SANDERS BEG OF 0125 | |||||||
| SECRETARY/ GENERAL COUNSEL | 1.00 | 34.00 | Yes (X) | $0 | $292,560 | $11,950 | |
| MAJ GEN JOSEPH G LYNCH END 0125 | |||||||
| SECRETARY/ GENERAL COUNSEL | 1.00 | 34.00 | Yes (X) | $0 | $36,224 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,598,257 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $175,231 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $93,493 | FundraisingAmt |
| Related Organizations | $315,425 | RelatedOrganizationsAmt |
| All Other Contributions | $1,520,118 | AllOtherContributionsAmt |
| Total Contributions | $1,929,036 | TotalContributionsAmt |
| Fundraising Gross Income | $63,285 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $93,493 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $156,099 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$92,814 | TotalRevenueColumnAmt |
| Exclusion | -$92,814 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,836,222 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$92,814 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,833 | TotalAmt |
| Program Services | $119,833 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,501 | TotalAmt |
| Program Services | $434,501 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $854,239 | TotalAmt |
| Program Services | $621,117 | ProgramServicesAmt |
| Management And General | $94,308 | ManagementAndGeneralAmt |
| Fundraising | $138,814 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,913 | TotalAmt |
| Program Services | $113,364 | ProgramServicesAmt |
| Management And General | $17,213 | ManagementAndGeneralAmt |
| Fundraising | $25,336 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,389 | TotalAmt |
| Program Services | $44,636 | ProgramServicesAmt |
| Management And General | $6,777 | ManagementAndGeneralAmt |
| Fundraising | $9,976 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,187 | TotalAmt |
| Management And General | $17,187 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,784 | TotalAmt |
| Management And General | $19,784 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,738 | TotalAmt |
| Management And General | $2,738 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,912 | TotalAmt |
| Program Services | $19,244 | ProgramServicesAmt |
| Management And General | $6,479 | ManagementAndGeneralAmt |
| Fundraising | $7,189 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,903 | TotalAmt |
| Program Services | $537 | ProgramServicesAmt |
| Management And General | $414 | ManagementAndGeneralAmt |
| Fundraising | $43,952 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,962 | TotalAmt |
| Program Services | $2,385 | ProgramServicesAmt |
| Management And General | $444 | ManagementAndGeneralAmt |
| Fundraising | $3,133 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,510 | TotalAmt |
| Program Services | $548 | ProgramServicesAmt |
| Management And General | $1,314 | ManagementAndGeneralAmt |
| Fundraising | $4,648 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,301 | TotalAmt |
| Program Services | $57,699 | ProgramServicesAmt |
| Management And General | $351 | ManagementAndGeneralAmt |
| Fundraising | $5,251 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,279 | TotalAmt |
| Program Services | $108 | ProgramServicesAmt |
| Management And General | $258 | ManagementAndGeneralAmt |
| Fundraising | $913 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| POSTAGE AND MAILING | $9,271 | $594 | $168 | $8,509 |
| STAFF TRAINING | $6,500 | $547 | $1,313 | $4,640 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,836,222 | TotalAmt |
| Program Services | $1,415,113 | ProgramServicesAmt |
| Management And General | $168,748 | ManagementAndGeneralAmt |
| Fundraising | $252,361 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $597,840 | BOYAmt |
| EOY | $707,393 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,968 | BOYAmt |
| EOY | $37,766 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,805 | BOYAmt |
| EOY | $6,511 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,184 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $816,613 | BOYAmt |
| EOY | $752,854 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25 | BOYAmt |
| EOY | $25 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,300 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,425 | BOYAmt |
| EOY | $261,673 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,450 | BOYAmt |
| EOY | $262,998 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $488,163 | BOYAmt |
| EOY | $489,856 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $488,163 | BOYAmt |
| EOY | $489,856 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $816,613 | BOYAmt |
| EOY | $752,854 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,693 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,044,470 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,709,828 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,443,619 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,754,923 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,992,321 | CurrentTaxYearAmt |
| Total | $7,945,161 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,044,470 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,709,828 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,443,619 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,754,923 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,992,321 | CurrentTaxYearAmt |
| Total | $7,945,161 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,318,978 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,626,183 | PublicSupportTotal170Amt |
| Total Support | $7,945,161 | TotalSupportAmt |
| Public Support CY170 | 0.58230 | PublicSupportCY170Pct |
| Public Support PY170 | 0.61430 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTERFUND PAYABLE | Desc |
| Amt | $261,673 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $261,673 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MOAA, SCHOLARSHIP FUND, AND THE FOUNDATION ARE TAX-EXEMPT BUT ARE ALL SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. EACH OF THESE ORGANIZATIONS HAS ADOPTED THE GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAS NO IMPACT ON THE CONSOLIDATED FINANCIALS STATEMENTS. EACH ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF EVENT | Event1Nm |
| Gross Receipts Event1 | $90,647 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $90,647 | CharitableContriEvent1Amt |
| Rent Facility Costs Event1 | $50,853 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $3,181 | OtherDirectExpensesEvent1Amt |
| Event2 | TOTAL FORCE PLUS CONFERENCE | Event2Nm |
| Gross Receipts Event2 | $66,131 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $2,846 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $63,285 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $80,158 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $21,907 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $156,778 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $93,493 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $63,285 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $50,853 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $80,158 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $25,088 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $156,099 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$92,814 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| HISTORIC MAYPORT CHAPTER | ||||||||||
| 116 FLEET LANDING BLVD | ATLANTIC BEACH | FL | 32233 | 824717799 | 501C19 | $8,500 | $0 | N/A | N/A | COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT |
| CHATTANOOGA CHAPTER MOAA | ||||||||||
| PO BOX 24482 | CHATTANOOGA | TN | 37422 | 591711461 | 501C19 | $7,500 | $0 | N/A | N/A | COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT |
| TAMPA CHAPTER MOAA | ||||||||||
| PO BOX 60603 | FORT MEYERS | FL | 33906 | 592329788 | 501C19 | $5,700 | $0 | N/A | N/A | COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT |
| CAPE FEAR CHAPTER | ||||||||||
| 5999 CANVASBACK DRIVE | FAYETTEVILLE | NC | 28304 | 581344569 | 501C19 | $5,250 | $0 | N/A | N/A | COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 4 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | CRISIS RELIEF ASSISTANCE | GrantTypeTxt |
| Recipient | 277 | RecipientCnt |
| Cash Grant | $434,501 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE MOAA FOUNDATION ITSELF FUNDED THESE GRANT DISBURSEMENTS. DEVELOPMENT TEAM RECEIVES AND EVALUATES GRANT APPLICATIONS, AND THEN SUBMIT PAYMENT REQUEST TO FINANCE TEAM. DEVELOPMENT TEAM AND FINANCE TEAM MEET WEEKLY TO REVIEW GRANT AND DONATION RECONCILIATION REPORTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LT GEN BRIAN T KELLY | ||||||||||||||
| PRESIDENT/CEO | $0 | $462,007 | $0 | $106,375 | $0 | $6,499 | $0 | $120,000 | $0 | $34 | $0 | $694,915 | $0 | $0 |
| COL JAMES O'BRIEN | ||||||||||||||
| EXECUTIVE VP/COO | $0 | $304,585 | $0 | $53,274 | $0 | $7,184 | $0 | $22,500 | $0 | $2,203 | $0 | $389,746 | $0 | $0 |
| REGINA D CHAVIS | ||||||||||||||
| EXECUTIVE VP/CFO | $0 | $269,665 | $0 | $50,138 | $0 | $9,746 | $0 | $17,448 | $0 | $1,096 | $0 | $348,093 | $0 | $0 |
| DOUGLAS D SANDERS BEG OF 0125 | ||||||||||||||
| SECRETARY/ GENERAL COUNSEL | $0 | $244,625 | $0 | $42,435 | $0 | $5,500 | $0 | $11,854 | $0 | $96 | $0 | $304,510 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | BRIAN KELLY'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $23,500 FOR SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN; TERMS AND CONDITIONS WERE AS FOLLOWS: 457B DEFERRED COMPENSATION JAMES O'BRIEN'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $23,500 FOR SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN; TERMS AND CONDITIONS WERE AS FOLLOWS: 457B DEFERRED COMPENSATION REGINA D. CHAVIS'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $23,500 FOR SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN; TERMS AND CONDITIONS WERE AS FOLLOWS: 457B DEFERRED COMPENSATION | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE CHAIR OF THE BOARD MAY CREATE ONE OR MORE COMMITTEES, INCLUDING, BUT NOT LIMITED TO, AN EXECUTIVE COMMITTEE, AT THE DISCRETION OF THE CHAIR. THE EXECUTIVE COMMITTEE, IF ANY, MAY EXERCISE THE POWERS OF THE BOARD, BETWEEN MEETINGS OF THE BOARD, AS PERMITTED BY THE VIRGINIA NONPROFIT CORPORATION ACT. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MILITARY OFFICERS ASSOCIATION OF AMERICA IS THE SOLE MEMBER OF THE MOAA FOUNDATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MILITARY OFFICERS ASSOCIATION OF AMERICA ELECTS THE DIRECTORS OF THE FOUNDATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MILITARY OFFICERS ASSOCIATION OF AMERICA, AS SOLE MEMBER, CAN VOTE ON ANY MATTERS AFFECTING THE FOUNDATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE MOAA FOUNDATION BOARD AND FINANCE COMMITTEE WILL REVIEW THE 990 TAX RETURN BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | MOAA CONDUCTS A FOUR HOUR ORIENTATION PROGRAM FOR ALL NEWLY APPOINTED BOARD MEMBERS. AS PART OF THIS ORIENTATION, ALL NEWLY APPOINTED BOARD MEMBERS ARE BRIEFED ON THEIR RESPONSIBILITIES AS BOARD MEMBERS. THIS INCLUDES A BRIEFING ON THEIR RESPONSIBILITIES TO AVOID TRANSACTIONS THAT MIGHT INVOLVE CONFLICTS OF INTEREST. IN ADDITION, EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ONCE EACH YEAR TO DISCLOSE ANY BUSINESS OR PERSONAL RELATIONSHIPS THAT MIGHT RESULT IN A CONFLICT OF INTERESTS. THE MOAA GENERAL COUNSEL PERSONALLY REVIEWS EACH BOARD MEMBER'S RESPONSES. THE GENERAL COUNSEL MONITORS MATTERS COMING BEFORE THE BOARD FOR ACTION AND ENSURES THAT BOARD MEMBERS WITH POTENTIAL CONFLICTS ARE RECUSED AND TAKE NO ACTION ON MATTERS IN WHICH THEY HAVE AN INTEREST. THE GENERAL COUNSEL ALSO REVIEWS ALL SIGNIFICANT TRANSACTIONS AND ENSURES BOARD MEMBERS ARE NOT INVOLVED IN SUCH MATTERS. THE GENERAL COUNSEL REPORTS ANY POTENTIAL CONFLICTS AND THE REMEDIAL ACTION TAKEN TO THE CHAIRMAN OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS TOOK PLACE UNDER MOAA AS EMPLOYMENT RELATIONSHIP AND PAYROLL WERE MANAGED BY MOTHER MOAA (TAX ID53-0172821). THE FOLLOWING PROCESS IS USED WHEN ESTABLISHING THE COMPENSATION: THE CHAIRMAN OF THE BOARD APPOINTS A PRESIDENTIAL ASSESSMENT COMMITTEE TO EVALUATE THE CEO'S PERFORMANCE ALIGNED WITH OUR STRATEGIC GOALS USING DATA, INPUT FROM THE CEO, CORPORATE OFFICERS AND VICE PRESIDENTS, AND BOARD MEMBER FEEDBACK. ASSESSMENT COMMITTEE RELAYS ITS FINDINGS TO THE COMPENSATION COMMITTEE WHICH USES FORMS 990 FROM OTHER MILITARY VETERAN NON-PROFITS; AND SALARY SURVEY DATA FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES' (ASAE) ASSOCIATION AND COMPENSATION STUDY, ASSOCIATIONS TRENDS, THE COMPENSATION REPORT, AMONG OTHERS, TO DETERMINE FAIR AND REASONABLE COMPENSATION FOR THE PRESIDENT. ASAE, FOR EXAMPLE, PUBLISHES AN ANNUAL NATIONAL COMPENSATION SURVEY OF PROFESSIONAL ASSOCIATIONS THAT TAKES INTO ACCOUNT THE SCOPE AND SIZE OF THE ASSOCIATION; TYPE OF INDUSTRY; ANNUAL GROSS REVENUES AND LOCATION OF ASSOCIATION HEADQUARTERS. COMPENSATION COMMITTEE THEN MEETS AND REVIEWS COMPARABILITY DATA; AND RECOMMENDS ANNUAL COMPENSATION TO THE ENTIRE BOARD WHO DELIBERATE, DOCUMENT, AND APPROVE THE PRESIDENT'S ANNUAL COMPENSATION. MINUTES OF BOTH THE COMPENSATION COMMITTEE AND CLOSED BOARD DELIBERATIONS ARE DOCUMENTED. THE PROCESS WAS LAST UNDERTAKEN IN 2025. FOR OTHER OFFICERS, VICE-PRESIDENTS AND KEY EMPLOYEES, HUMAN RESOURCES REVIEWS COMPETITIVE MARKET ANALYSIS BY AN INDEPENDENT CONSULTANT (PRM CONSULTING) WHICH DETERMINES THE APPROPRIATE PAY CORRIDOR FOR EACH POSITION. PRM MATCHES MOAA POSITION DESCRIPTIONS TO THE SAME OR SIMILAR POSITIONS COVERED IN THE MOST RELEVANT PUBLISHED PAY SURVEYS. ONCE MATCHED, MOAA IS GIVEN A COMPETITIVE CORRIDOR FOR EACH POSITION. PERFORMANCE EVALUATIONS ARE ALSO USED IN DETERMINING COMPENSATION. COMPENSATION COMMITTEE THEN MEETS AND REVIEWS COMPARABILITY DATA; AND RECOMMENDS PERCENT INCREASE TO THE PERSONNEL BUDGET LINE TO THE ENTIRE BOARD FOR DELIBERATION AND APPROVAL. MINUTES OF BOTH THE COMPENSATION COMMITTEE AND CLOSED BOARD DELIBERATIONS ARE DOCUMENTED. ONCE APPROVED, THE PRESIDENT THEN DETERMINES COMPENSATION FOR OTHER OFFICERS, VICE-PRESIDENTS AND KEY EMPLOYEES WITHIN BOARD GUIDELINES AND INTENT. THE PROCESS WAS LAST UNDERTAKEN IN 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT MAKE THEIR GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CLA ADJUSTMENT 1,693. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| MILITARY OFFICERS ASSOCIATION OF AMERICA | |||||||||||
| 201 N WASHINGTON STREET | ALEXANDRIA | VA | 22314 | 530172821 | PROVIDING ADVOCACY AND GUIDANCE TO MILITARY MEMBERS | VA | 501(C)(19) | N/A | 0 | ||
| MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND | |||||||||||
| 201 N WASHINGTON STREET | ALEXANDRIA | VA | 22314 | 541659039 | PROVIDING GRANTS AND INTEREST FREE LOANS TO COLLEGE STUDENTS | VA | 501(C)(3) | Yes (1) | 7 | MILITARY OFFICERS ASSOCIATION OF AMERICA | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MILITARY OFFICERS ASSOCIATION OF AMERICA | ||
| C | $315,425 | FMV |
| MILITARY OFFICERS ASSOCIATION OF AMERICA | ||
| N | $433,639 | FMV |
| MILITARY OFFICERS ASSOCIATION OF AMERICA | ||
| O | $1,071,541 | FMV |
| MILITARY OFFICERS ASSOCIATION OF AMERICA | ||
| Q | ||
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