2026-07-23T15:11:41-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2025-01-01 530172821 MILITARY OFFICERS ASSOCIATION OF AMERICA MILI 7035492311 201 N WASHINGTON STREET ALEXANDRIA VA 22314 CARLOS PEREZ JR CFO & EXECUTIVE VICE PRESIDENT 7035492311 2026-07-22 1 LINDSEY PIGG P01268923 7819821001 2026-07-22 2025 2025-03-06 01:10:19Z CARLOS PEREZ JR 201 N WASHINGTON STREET ALEXANDRIA VA 22314 56990941 0 X WWW.MOAA.ORG X 1944 VA TO PRESERVE AND PROTECT EARNED BENEFITS FOR OUR UNIFORMED SERVICES, VETERANS, THEIR FAMILIES, AND SURVIVING SPOUSES THROUGH ADVOCACY, LEADERSHIP, EDUCATION, AND SERVICE. 35 35 93 122 1662243 49395 0 0 10939719 12284164 8217050 5474431 3332226 3197368 22488995 20955963 477986 315425 0 0 11976281 12109133 0 0 0 11735970 14385723 24190237 26810281 -1701242 -5854318 166537706 171407957 57875039 54906754 108662667 116501203 X PRESERVE AND PROTECT EARNED BENEFITS FOR OUR UNIFORMED SERVICES, VETERANS, THEIR FAMILIES, AND SURVIVING SPOUSES THROUGH ADVOCACY, LEADERSHIP, EDUCATION AND SERVICE. PROVIDE FIRST-CLASS SERVICE TO OUR MEMBERS. WE ARE THE LEADING VOICE ON COMPENSATION & BENEFIT MATTERS FOR ALL MEMBERS OF THE UNIFORMED SERVICES (REFERRED TO AS THE MILITARY COMMUNITY). WE PROVIDE EDUCATION AND ADVICE TO OUR MEMBERS. 1 0 TOTALFORCE+ CONFERENCE:TOTALFORCE+ IS A NATIONAL CONFERENCE CONVENED BY THE MILITARY OFFICERS ASSOCIATION OF AMERICA (MOAA) FOCUSED ON STRENGTHENING THE U.S. TOTAL FORCE BY ADVANCING SOLUTIONS ACROSS TALENT MANAGEMENT, LEADERSHIP DEVELOPMENT, HUMAN PERFORMANCE, QUALITY OF LIFE, AND THE VETERAN AND RETIREE EXPERIENCE. THE CONFERENCE BRINGS TOGETHER SENIOR MILITARY LEADERS, GOVERNMENT OFFICIALS, INDUSTRY EXECUTIVES, NONPROFIT ORGANIZATIONS, ACADEMIC INSTITUTIONS, AND MILITARY-CONNECTED FAMILIES TO ADDRESS THE PEOPLE SIDE OF NATIONAL DEFENSE AND THE CHALLENGES IMPACTING READINESS, RECRUITMENT, RETENTION, TRANSITION, AND LONG-TERM FORCE SUSTAINMENT. DESIGNED AS A CROSS-SECTOR PLATFORM FOR COLLABORATION, PROFESSIONAL DEVELOPMENT, INNOVATION, AND STRATEGIC DIALOGUE, TOTALFORCE+ FEATURES KEYNOTE PRESENTATIONS, PANEL DISCUSSIONS, SOLUTION-FOCUSED SESSIONS, NETWORKING OPPORTUNITIES, AND AN INTERACTIVE EXHIBIT EXPERIENCE HIGHLIGHTING PROGRAMS, TECHNOLOGIES, AND INITIATIVES SUPPORTING THE MILITARY AND VETERAN COMMUNITY. THE INAUGURAL TOTALFORCE+ CONFERENCE WAS HELD OCTOBER 2829, 2025, AT NATIONAL HARBOR, MARYLAND, AND WELCOMED MORE THAN 2,700 ATTENDEES, OVER 100 SPEAKERS, AND MORE THAN 100 SPONSORS AND EXHIBITORS REPRESENTING THE MILITARY, GOVERNMENT, NONPROFIT, ACADEMIC, AND PRIVATE SECTORS. ADVOCACY:MOAA ADVANCES A YEAR-ROUND, NONPARTISAN ADVOCACY PROGRAM TO PRESERVE AND PROTECT EARNED PAY, HEALTH CARE, SURVIVOR, EDUCATION, HOUSING, AND OTHER BENEFITS FOR SERVICEMEMBERS, VETERANS, RETIREES, SURVIVORS, AND MILITARY FAMILIES. WORKING WITH CONGRESS, THE PENTAGON, THE DEPARTMENT OF VETERANS AFFAIRS, COALITION PARTNERS, AND ITS NATIONWIDE NETWORK OF MEMBERS, AND AFFILIATED CHAPTERS AND COUNCILS, MOAA DEVELOPS LEGISLATIVE PRIORITIES, PROVIDES TESTIMONY AND POLICY ANALYSIS, MOBILIZES GRASSROOTS OUTREACH THROUGH ITS LEGISLATIVE ACTION CENTER AND ANNUAL ADVOCACY IN ACTION CAMPAIGN, AND EDUCATES THE UNIFORMED SERVICES COMMUNITY ON POLICY CHANGES AFFECTING THEIR LIVES. AMONG ITS ACHIEVEMENTS IN 2025, MOAA'S ADVOCACY EFFORTS HELPED SUSTAIN CONGRESSIONAL OVERSIGHT OF MILITARY HEALTH SYSTEM REFORM; SUPPORT IMPROVEMENTS IN MILITARY FAMILY HOUSING; ENCOURAGE REFORMS TO DECREASE THE 21% MILITARY SPOUSE UNEMPLOYMENT RATE; AND CONTRIBUTE TO REFORMS EXPANDING VETERANS' HEALTH CARE AND COMPENSATION, INCLUDING TOXIC EXPOSURE AND CAREGIVER SUPPORT. CHAPTER SUPPORT:THE ORGANIZATION PROVIDES SUPPORT TO NEARLY 400 INDEPENDENTLY ORGANIZED, LOCALLY CONTROLLED CHAPTERS AND STATE AND VIRTUAL COUNCILS WORLDWIDE. THIS SUPPORT INVOLVES CHARTERING, PROVIDING ORGANIZATIONAL AND ADMINISTRATIVE GUIDANCE, AND EXECUTING LIVE AND VIRTUAL VISITS WITH APPROXIMATELY 140 OF THESE CHAPTERS ANNUALLY. THESE VISITS ARE TO EDUCATE AND INFORM MEMBERS ON THE LEGISLATIVE ADVOCACY EFFORTS OF THE NATIONAL ORGANIZATION, PROVIDE ADVICE AND ASSISTANCE RELATED TO EARNED MILITARY SERVICE BENEFITS AND PRIVILEGES, AND ASSIST WITH STATE-LEVEL LEGISLATIVE ADVOCACY EFFORTS TO RECOGNIZE THE UNIQUE SACRIFICES MADE BY MILITARY AND VETERAN FAMILIES. CAREER TRANSITION SERVICES:MOAA PROVIDES ASSISTANCE AND INFORMATION TO MEMBERS, THEIR SPOUSES AND THE BROADER UNIFORMED SERVICES AND SURVIVING SPOUSE COMMUNITY IN MATTERS RELATING TO CAREER TRANSITION SERVICES AND FINANCIAL & BENEFITS EDUCATION PROGRAMS. THIS INCLUDES RESUME ADVICE, CAREER COUNSELING, JOB LISTINGS, AND SELF-MARKETING ASSISTANCE ON EMPLOYMENT OPPORTUNITIES WITH VETERAN-FRIENDLY COMPANIES, AND FINANCIAL & BENEFITS CONSULTATIONS TO SUPPORT THEM AT WHATEVER THEIR STAGE IS IN LIFE. MOAA ALSO PARTICIPATES IN DEPARTMENT OF DEFENSE TRANSITION ASSISTANCE PROGRAM BRIEFINGS AND RETIREE APPRECIATION DAY EVENTS HELD LIVE AND VIRTUALLY ACROSS THE COUNTRY. IN ADDITION, MOAA CONDUCTS EDUCATIONAL WEBINAR EVENTS AND AT LEAST 6 LIVE AND VIRTUAL CAREER FAIRS EACH YEAR, ALL OF WHICH ARE OPEN TO THE ENTIRE MILITARY AND VETERAN COMMUNITY. BENEFITS AND DELIVERY OF INFORMATION TO THE MILITARY COMMUNITY:MOAA PROVIDES TECHNICAL ADVICE AND ASSISTANCE TO MEMBERS, THEIR FAMILIES, AND THE BROADER MILITARY COMMUNITY ON MATTERS RELATING TO MILITARY RETIREMENT, MEDICAL BENEFITS AND PRIVILEGES, CAREER TRANSITION AND PROFESSIONAL DEVELOPMENT SUPPORT, ACCESSING VETERANS' BENEFITS AND CAREGIVER SUPPORT. VIRTUAL AND LIVE ENGAGEMENT PROGRAMS INCLUDED APPROXIMATELY 50 FACILITATIONS ON MILITARY INSTALLATIONS, ASSISTING MORE THAN 24,000 MILITARY MEMBERS, VETERANS, AND THEIR FAMILIES, AND PROVIDING UPDATES ON EARNED BENEFITS TO NEARLY 3,500 MILITARY RETIREES NATIONWIDE. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 289 0 93 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 35 35 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 VA X X CARLOS PEREZ JR 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 GEN THOMAS D WALDHAUSER CHAIRMAN OF THE BOARD 1.00 0.00 X X 65695 0 0 LT COL ARIC J RAUS MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 LT COL BRUCE E KASOLD MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 COL CHARLES W SACHS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 GEN DAVID G PERKINS MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 LT CMDR E FRED GREEN JR MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 CAPT EUGENE DE LARA MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 VICE ADM FRED M MIDGETTE MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 MAJ GEN GEORGE A ALEXANDER MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 ADM JAMES G FOGGO MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 BRIG GEN JAMES H DIENST MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 MAJ GEN JEFFREY B CLARK MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 REAR ADM JOAN HUNTER MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 LT COL KARON L UZZELL-BAGGETT MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 CAPT KATHLEEN G THORP MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 CWO4 LELIA P JACKSON MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 LT CMDR LUCAS E BABBITT MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 MAJ GEN MARTI J BISSELL MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 CAPT MARVIN H HEINZE MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 COL MARY CATHERINE GOETTER MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 REAR ADM MICHAEL W HEWITT MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 COL MYLES B CAGGINS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 VICE ADM NANCY A HANN MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 CHAPLAIN PETER BAKTIS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 COL PETER K KLOEBER MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 REAR ADM ROBERT L GREENE MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 LT COL RONALD J CLARK MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 REAR ADM SCOTT D DEITCHMAN MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 MAJ SHARRON A MACKEY MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 COL STEPHANIE E DAWSON MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 CMDR STEPHEN A BEDARD MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 MAJ GEN STEPHEN W OLIVER JR MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 COL STEVAN B RICHARDS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 VIRGINIA GAIL JOYCE MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 CAPT WG BUD SCHNEEWEIS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 BRIG GEN ROBERT P PALMER END 825 MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 LT GEN BRIAN KELLY PRESIDENT & CEO 33.00 2.00 X 574881 0 120034 COL JAMES O'BRIEN EVP & CHIEF OPERATING OFFICER 33.00 2.00 X 365043 0 24703 MAJ GEN JOSEPH G LYNCH END 125 GENERAL COUNSEL, CORP SEC 33.00 2.00 X 36224 0 7189 DOUGLAS D SANDERS BEG 125 GENERAL COUNSEL, CORP SEC 33.00 2.00 X 292560 0 11950 REGINA D CHAVIS EVP, CHIEF FINANCIAL OFFICER 33.00 2.00 X 329549 0 18544 SARAH E FERRIS VP CHIEF INFORMATION OFFICER 35.00 0.00 X 215339 0 21424 CAPT JAMES A CARMAN VP TRANSITION, MEMBER SERVICE AND COUNCIL/CHAPTERS 35.00 0.00 X 213382 0 13136 AMANDA AFTON CENTERS VP DEVELOPMENT 35.00 0.00 X 211350 0 20813 PETER MAGNUSON VP COMMUNICATIONS 35.00 0.00 X 200507 0 26059 MAJ GEN APRIL VOGEL VP GOVERNMENT RELATIONS 35.00 0.00 X 236864 0 10245 2741394 0 274097 51 0 1 0 THE GATE WORLDWIDE LLC 71 5TH AVENUE 8TH FLOOR NEW YORK NY 10003 MARKETING 1054788 QUADGRAPHICS PO BOX 842858 BOSTON MA 022842858 MAGAZINE PRINT AND PUBLICATION 1028201 GROUP BENEFIT SERVICES INC (AMWINS) PO BOX 64802 BALTIMORE MD 212644802 HEALTH BENEFITS ADMINISTRATOR 700087 MARRIOTT HOTEL SERVICES DBA GAYLORD NAT 201 WATERFRONT ST NATIONAL HARBOR MD 20745 EVENT AND LODGING VENUE - TOTAL FORCE PL 680313 UNITED STATES POSTAL SERVICES 8409 LEE HIGHWAY ROOM 103 MERRIFIELD VA 22081 POSTAL SERVICES - PRIMARY MAGAZINE RELAT 669840 18 REGULAR & LIFE MEMBER DUES 900099 9208413 9208413 ADVERTISING REVENUE 541800 1662243 1662243 CONFERENCE REVENUE 900099 1355436 1355436 TRANSITION SERVICES 900099 58072 58072 12284164 3656840 3656840 3145507 3145507 7250 0 7250 7250 7250 37846130 36028539 1817591 1817591 1817591 2691 6439 -3748 -3748 MISCELLANEOUS INCOME 900099 48359 48359 48359 20955963 10677530 1662243 8616190 315425 3364890 6539391 958217 536856 709779 182171 44553 157282 460 271488 1987310 4092496 320972 876209 329345 964019 879214 1782 766919 97757 LIFE MEMBER 3121686 BANKING & MERCHANT FEES 96642 PROPERTY TAXES 76749 UBI TAXES 12996 105673 26810281 3528669 2116991 1190240 1723169 1158972 1338877 55829 49390 1182381 1080483 20259312 8212906 12701740 12046406 108745976 112001642 35810887 39114819 2163012 1936180 166537706 171407957 2448106 2476230 53866642 50591229 35655 -899 1524636 1840194 57875039 54906754 X 108662667 116501203 108662667 116501203 166537706 171407957 -5854318 13692854 0 X 1 X 1 X 1 0 396034 396034 10672156 2429205 8242951 5261644 5096043 165601 3929478 687658 3241820 12046406 OTHER ALTERNATIVE INVESTMENT 39114819 C 39114819 ESTIMATED LIABILITY OF WIDOWS' TRUST 25000 ACCRUED PENSION AND DEFERRED COMPENSATION 1787332 LEASE LIABILITY 22175 RELATED PARTY PAYABLE 3723 REFUND 1964 1840194 X PART X, LINE 2: MOAA, SCHOLARSHIP FUND, AND THE MOAA 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 FINANCIAL STATEMENTS. EACH ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. 0 THE MOAA FOUNDATION 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 501(C)3 315425 0 N/A N/A CHARITABLE AND EDUCATIONAL PROGRAMS, SUPPORT TO MILITARY MEMEBERS AND FAMILIES 1 0 PART I, LINE 2: MOAA'S SUBSIDIARY, THE MOAA FOUNDATION RECEIVED A GRANT FROM MOAA FOR CHARITABLE WORK WITHIN THE COMMUNITY AND IN SUPPORT OF CRISIS RELIEF. THE MOAA FOUNDATION MAINTAINS ITS STANDARDS FOR APPLICATION AND USE OF THE FUNDS THAT IT AWARDS. X X X 1 1 X X X X X 0 1 0 LT GEN BRIAN KELLY PRESIDENT & CEO 462007 0 106375 0 6499 0 120000 0 34 0 694915 0 0 0 COL JAMES O'BRIEN EVP & CHIEF OPERATING OFFICER 304585 0 53274 0 7184 0 22500 0 2203 0 389746 0 0 0 REGINA D CHAVIS EVP, CHIEF FINANCIAL OFFICER 269665 0 50138 0 9746 0 17448 0 1096 0 348093 0 0 0 DOUGLAS D SANDERS BEG 125 GENERAL COUNSEL, CORP SEC 244625 0 42435 0 5500 0 11854 0 96 0 304510 0 0 0 MAJ GEN APRIL VOGEL VP GOVERNMENT RELATIONS 218020 0 13466 0 5378 0 10202 0 43 0 247109 0 0 0 SARAH E FERRIS VP CHIEF INFORMATION OFFICER 199383 0 14990 0 966 0 9803 0 11621 0 236763 0 0 0 AMANDA AFTON CENTERS VP DEVELOPMENT 196100 0 14830 0 420 0 9634 0 11179 0 232163 0 0 0 PETER MAGNUSON VP COMMUNICATIONS 184836 0 14727 0 944 0 9452 0 16607 0 226566 0 0 0 CAPT JAMES A CARMAN VP TRANSITION, MEMBER SERVICE AND CO 187225 0 13538 0 12619 0 9390 0 3746 0 226518 0 0 0 PART I, LINE 1A MOAA POLICY STILL COVERS GROSS-UP PAYMENT FOR SPOUSE'S TRAVEL REIMBURSEMENT AS TAX BENEFIT/FRINGE BUT WE HAVEN'T REIMBURSED ANY SPOUSE TRAVEL IN 2025. IT WAS DETERMINED AND APPROVED THAT IF THE SPOUSE OF CEO GEN. BRIAN KELLY TRAVELS TO DO MOAA WORK, HER TRAVEL WOULD BE REIMBURSED AS WE REIMBURSE AN AMBASSADOR, THUS NOT CONSIDERED A TAX BENEFIT. MOAA ALSO REIMBURSED GEN. KELLY FOR THE ARMY AND NAVY CLUB (ANC) DUES. 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 III, LINE 2 MOAA LAUNCHED ITS INAUGURAL MILITARY PEOPLE-FOCUSED CONFERENCE, TOTAL FORCE PLUS, IN 2025, WITH THE THEME OF ADVANCING SOLUTIONS FOR A STRONGER FUTURE. THIS TWO-DAY EVENT SOUGHT TO BRING TOGETHER THE MILITARY COMMUNITY, DOW AND VA LEADERS, AND INDUSTRY PROFESSIONALS TO ADDRESS ISSUES SURROUNDING BENEFITS, HEALTHCARE, MILITARY RECRUITING, AND PAY AND COMPENSATION. THE CONFERENCE CENTERED AROUND FOUR PILLARS OF EXPLORING NEW SOLUTIONS TO: MODERNIZE TALENT MANAGEMENT & INNOVATION, OPTIMIZE LEADERSHIP DEVELOPMENT & PERFORMANCE, ADVANCE QUALITY OF LIFE, AND AMPLIFY THE VETERAN AND RETIREE EXPERIENCE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRMAN, 1ST VICE CHAIR, 2ND VICE CHAIR, 3RD VICE CHAIR, CORPORATE OFFICERS, THE SENIOR RANKING OFFICER OF THE FRESHMAN AND JUNIOR BOARD CLASSES ENDING TAX YEAR 2025. THE BOARD CHAIR APPOINTED THE MEMBERS OF THE EXECUTIVE COMMITTEE AND THE MILITARY OFFICERS ASSOCIATION OF AMERICA'S (53-0172821) BOARD OF DIRECTORS DELEGATED ITS RESPONSIBILITIES AND AUTHORITIES IN THE EXECUTIVE COMMITTEE CHARTER. WHEN THE BOARD IS NOT IN SESSION, THE EXECUTIVE COMMITTEE HAS ALL POWER VESTED IN THE BOARD BY THE VIRGINIA NON-STOCK CORPORATIONS ACT, MOAA'S ARTICLES OF INCORPORATION, OR MOAA'S BYLAWS, EXCEPT TO THE EXTENT, IF ANY, THAT SUCH AUTHORITY SHALL BE LIMITED BY THE RESOLUTION OR RESOLUTIONS APPOINTING OR EMPOWERING THE EXECUTIVE COMMITTEE, AND EXCEPT AS LIMITED BY APPLICABLE LAW. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPRISED OF THE FOLLOWING: *MEN AND WOMEN WHO ARE OR HAVE BEEN OFFICERS - THAT IS, COMMISSIONED OFFICERS, COMMISSIONED WARRANT OFFICERS, AND WARRANT OFFICERS - OF THE REGULAR, RESERVE, NATIONAL GUARD OF THE UNITED STATES, AND OTHER COMPONENTS OF THE ARMY, NAVY, AIR FORCE, SPACE FORCE, MARINE CORPS, COAST GUARD, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, AND PUBLIC HEALTH SERVICE. PAID MEMBERSHIPS UNDER THE PROVISIONS STATED ABOVE ARE PREMIUM MEMBERS AND LIFE MEMBERS. *WIDOWS AND WIDOWERS OF DECEASED MEMBERS OR OF ANY DECEASED INDIVIDUAL WHO WOULD, IF LIVING, BE ELIGIBLE FOR MEMBERSHIP. *INDIVIDUALS ELECTED AS HONORARY MEMBERS AS SET FORTH BY THE ORGANIZATION. MEMBERSHIP CONSISTS OF SIX CLASSES: 1. PREMIUM MEMBERS: THOSE ELIGIBLE FOR MEMBERSHIP WHO APPLY FOR MEMBERSHIP AND PAY THE PRESCRIBED ANNUAL DUES. 2. LIFE MEMBERS: THOSE ELIGIBLE FOR MEMBERSHIP WHO APPLY FOR LIFE MEMBERSHIP AND PAY THE PRESCRIBED LIFE MEMBERSHIP FEE. 3. SURVIVING SPOUSE MEMBERS: WIDOWS AND WIDOWERS OF DECEASED MEMBERS OR OF ANY DECEASED INDIVIDUAL WHO WOULD HAVE BEEN ELIGIBLE FOR MEMBERSHIP. 4. LIFE SURVIVING SPOUSE MEMBERS: WIDOWS AND WIDOWERS OF DECEASED LIFE MEMBERS OR ANY WIDOW OR WIDOWER OF ANY DECEASED INDIVIDUAL WHO WOULD HAVE BEEN ELIGIBLE FOR MEMBERSHIP WHO PAYS THE PRESCRIBED LIFE MEMBERSHIP FEE. 5. HONORARY MEMBERS: HONORARY MEMBERSHIPS ARE CONFERRED FOR LIFE BY THE BOARD OF DIRECTORS. CURRENTLY THERE ARE NO HONORARY MEMBERS IN THE ASSOCIATION. HONORARY MEMBERS SHALL NOT BE ENTITLED TO VOTE OR REQUIRED TO PAY DUES. 6. CADETS AND MIDSHIPMEN: THIRD OR FOURTH YEAR STUDENTS ATTENDING THE U.S. MILITARY ACADEMY, U.S. NAVAL ACADEMY, THE U.S. AIR FORCE ACADEMY, OR THE U.S. COAST GUARD ACADEMY; OR THIRD OR FOURTH YEAR STUDENTS PARTICIPATING IN A SERVICE RESERVE OFFICER TRAINING CORPS (ROTC) PROGRAM AT AN ACCREDITED FOUR YEAR COLLEGE OR UNIVERSITY, WHO UPON GRADUATION AND SUCCESSFUL COMPLETION OF THE ROTC PROGRAM WILL BE COMMISSIONED AS AN OFFICER IN ONE OF THE MILITARY SERVICES OF THE UNITED STATES. FORM 990, PART VI, SECTION A, LINE 7A PREMIUM AND LIFE MEMBERS ARE ENTITLED TO VOTE UPON ANY MATTER PROPERLY SUBMITTED TO THE MEMBERSHIP FOR VOTE. FORM 990, PART VI, SECTION A, LINE 7B PREMIUM MEMBERS, LIFE MEMBERS, SURVIVING SPOUSE MEMBERS, AND SURVIVING SPOUSE LIFE MEMBERS SHALL BE ENTITLED TO VOTE UPON ANY MATTERS PROPERLY SUBMITTED TO THE MEMBERSHIP FOR VOTE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE PREPARED FORM 990 WILL BE SENT VIA E-MAIL WITH A VIEW-ONLY HYPERLINK TO THE FULL MOAA BOARD FOR REVIEW PRIOR TO FILING WITH AVAILABLE TIME FOR COMMENT. 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 CHAIRMAN OF THE BOARD APPOINTS A PRESIDENTIAL ASSESSMENT COMMITTEE TO EVALUATE THE CEO'S PERFORMANCE ALIGNED WITH OUR STRATEGIC GOALS USING BOARD MEMBER ASSESSMENT AND FEEDBACK, INPUT FROM THE CEO, LEADERSHIP AND STAFF, AND ENTIRE STAFF 360 EVALUATION. THE ASSESSMENT COMMITTEE RELAYS ITS FINDINGS TO THE COMPENSATION COMMITTEE WHICH USES FORMS 990 FROM OTHER MILITARY VETERAN NON-PROFITS, SALARY SURVEY DATA FROM PRM CONSULTING, THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES' (ASAE) ASSOCIATION COMPENSATION STUDY, ASSOCIATIONS TRENDS, AMONG OTHERS, TO DETERMINE FAIR AND REASONABLE COMPENSATION FOR THE PRESIDENT. PRM CONSULTING ACTIVELY TRACKS CEO NONPROFIT COMPENSATION IN THE MIDATLANTIC REGION AS WELL AS LIKE ORGANIZATIONS. ASAE 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. THE COMPENSATION COMMITTEE THEN MEETS AND REVIEWS ALL 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 EMPLOYEES, HUMAN RESOURCES REVIEWS COMPETITIVE MARKET ANALYSIS BY AN INDEPENDENT CONSULTANT (PRM CONSULTING) WHICH DETERMINES THE APPROPRIATE PAY CORRIDOR FOR EACH EMPLOYEE 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 USED IN DETERMINING COMPENSATION. THE COMPENSATION COMMITTEE THEN MEETS AND REVIEWS COMPARABILITY DATA; AND RECOMMENDS PERCENT INCREASE TO THE OVERALL PERSONNEL BUDGET LINE. THE ENTIRE BOARD DELIBERATES AND APPROVES. MINUTES OF BOTH THE COMPENSATION COMMITTEE AND CLOSED BOARD DELIBERATIONS ARE DOCUMENTED. ONCE APPROVED, THE PRESIDENT THEN WORKS WITH THE LEADERSHIP TO DETERMINE COMPENSATION FOR INDIVIDUAL EMPLOYEES WITHIN BOARD GUIDELINES AND INTENT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE SUMMARIZED IN MILITARY OFFICER MAGAZINE. MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND 201 N WASHINGTON STREET ALEXANDRIA VA 22314 541659039 EDUCATIONAL ASSISTANCE PROVIDING GRANTS AND INTEREST FREE LOANS TO STUDENTS VA 501(C)(3) LINE 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 THE MOAA FOUNDATION 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 CHARITABLE &EDUCATIONAL PROGRAMS, SUPPORT TO MILITARY MEMBERS AND FAMILIES VA 501(C)(3) LINE 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND O 807579 FMV MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND P 326817 FMV THE MOAA FOUNDATION B 315425 FMV THE MOAA FOUNDATION N 433639 FMV THE MOAA FOUNDATION O 1071541 FMV