2026-07-23T14:59:12-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2025-01-01 464219250 THE MOAA FOUNDATION MOAA 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 CARLOS PEREZ JR EXECUTIVE VICE PRESIDENT & CFO 7038388102 2026-07-22 1 LINDSEY PIGG P01268923 7819821001 2026-07-20 2025 2025-03-06 01:10:19Z CARLOS PEREZ JR 201 N WASHINGTON STREET ALEXANDRIA VA 22314 1992321 0 X WWW.MOAA.ORG/FOUNDATION/ X 2013 VA 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. 7 7 0 7 0 0 1754923 1929036 0 0 0 0 -54806 -92814 1700117 1836222 532971 554334 0 0 981645 1071541 0 0 252361 185500 210347 1700116 1836222 1 0 816613 752854 328450 262998 488163 489856 X 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. 0 0 662666 0 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+. 545681 434501 0 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. 175462 119833 0 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. 18760 CAREGIVER PROGRAM 12544 MILITARY SPOUSE PROFESSIONAL DEVELOPMENT 31304 1415113 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK CA FL GA HI IL KS KY MD MA MI MN MS ND NC NY NM NH NJ OR PA RI SC TN VA WV WI X X CARLOS PEREZ JR 7038288102 201 N WASHINGTON ST ALEXANDRIA VA 22314 ADM JAMES G FOGGO CHAIR 1.00 1.00 X X 0 0 0 CAPT EUGENE DE LARA BOARD MEMBER 1.00 1.00 X 0 0 0 GEN DAVID G PERKINS BOARD MEMBER 1.00 1.00 X 0 0 0 LT COL RONALD J CLARK BOARD MEMBER 1.00 1.00 X 0 0 0 CAPT MARVIN H HEINZE BOARD MEMBER 1.00 1.00 X 0 0 0 MR VAL HAWKINS BOARD MEMBER 1.00 0.00 X 0 0 0 MR DAVID KAPLAN BOARD MEMBER 1.00 0.00 X 0 0 0 LT GEN BRIAN T KELLY PRESIDENT/CEO 1.00 34.00 X 0 574881 120034 COL JAMES O'BRIEN EXECUTIVE VP/COO 1.00 34.00 X 0 365043 24703 REGINA D CHAVIS EXECUTIVE VP/CFO 1.00 34.00 X 0 329549 18544 DOUGLAS D SANDERS BEG OF 0125 SECRETARY/ GENERAL COUNSEL 1.00 34.00 X 0 292560 11950 MAJ GEN JOSEPH G LYNCH END 0125 SECRETARY/ GENERAL COUNSEL 1.00 34.00 X 0 36224 0 0 1598257 175231 0 0 1 0 0 93493 315425 1520118 1929036 63285 93493 156099 -92814 -92814 1836222 0 0 -92814 119833 119833 434501 434501 854239 621117 94308 138814 155913 113364 17213 25336 61389 44636 6777 9976 17187 17187 19784 19784 2738 2738 32912 19244 6479 7189 44903 537 414 43952 5962 2385 444 3133 6510 548 1314 4648 63301 57699 351 5251 1279 108 258 913 POSTAGE AND MAILING 9271 594 168 8509 STAFF TRAINING 6500 547 1313 4640 1836222 1415113 168748 252361 597840 707393 161968 37766 56805 6511 0 1184 816613 752854 25 25 1300 328425 261673 328450 262998 X 488163 489856 488163 489856 816613 752854 X 0 1693 X 0 1 X 1 0 X 1044470 1709828 1443619 1754923 1992321 7945161 1044470 1709828 1443619 1754923 1992321 7945161 3318978 4626183 7945161 0.58230 0.61430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INTERFUND PAYABLE 261673 261673 X PART X, LINE 2: 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. GOLF EVENT 90647 90647 50853 3181 TOTAL FORCE PLUS CONFERENCE 66131 2846 63285 80158 21907 156778 93493 63285 50853 80158 25088 156099 -92814 1 HISTORIC MAYPORT CHAPTER 116 FLEET LANDING BLVD ATLANTIC BEACH FL 32233 824717799 501C19 8500 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 7500 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 5700 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 5250 0 N/A N/A COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT 0 4 CRISIS RELIEF ASSISTANCE 277 434501 N/A N/A PART I, LINE 2: 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. 0 1 0 0 0 0 0 0 0 LT GEN BRIAN T KELLY PRESIDENT/CEO 0 462007 0 106375 0 6499 0 120000 0 34 0 694915 0 0 COL JAMES O'BRIEN EXECUTIVE VP/COO 0 304585 0 53274 0 7184 0 22500 0 2203 0 389746 0 0 REGINA D CHAVIS EXECUTIVE VP/CFO 0 269665 0 50138 0 9746 0 17448 0 1096 0 348093 0 0 DOUGLAS D SANDERS BEG OF 0125 SECRETARY/ GENERAL COUNSEL 0 244625 0 42435 0 5500 0 11854 0 96 0 304510 0 0 PART I, LINE 4B 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 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. 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) 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA C 315425 FMV MILITARY OFFICERS ASSOCIATION OF AMERICA N 433639 FMV MILITARY OFFICERS ASSOCIATION OF AMERICA O 1071541 FMV MILITARY OFFICERS ASSOCIATION OF AMERICA Q