2024-05-15T15:57:08-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2023-01-01 464219250 THE MOAA FOUNDATION MOAA 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS CFO 7038388102 2024-05-14 1 REGINA CHAVIS XXX-XX-XXXX 1 ROBERT WILLIAMS P01345960 5712279500 2024-05-14 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z REGINA D CHAVIS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 1443617 0 X WWW.MOAA.ORG/FOUNDATION/ X 2013 VA CHARITABLE & EDUCATIONAL PROGRAMS FOR MILITARY & VETERAN FAMILIES & SURVIVING SPOUSES. 9 9 0 9 0 0 1709828 1443617 0 0 0 0 -39552 -37859 1670276 1405758 144158 231247 0 0 941546 962562 0 0 213464 157664 213643 1243368 1407452 426908 -1694 507600 1717914 17744 1229752 489856 488162 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 593015 0 0 CAREER TRANSITION/PROFESSIONAL ED 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 MILITARY AND VETERAN COMMUNITIES. IN 2023, MOAA EXPERTS PROVIDED AWARD WINNING CAREER TRASITION ASSISTANCE AND EDUCATION RESOURCES FOR FREE BOTH IN-PERSON AND IN VIRTUAL SETTINGS. IN TOTAL, THE FOUNDATION SUPPORTED THE FOLLOWING VIRTUAL EVENTS: 56 CAREER TRANSITION LECTURES, 38 FINANCE & BENEFITS LECTURES, 42 WEBINARS, & 9 VIRTUAL CAREER FAIRS. ADDITIONALLY, THE CAREER TRANSITION TEAM ATTENDED MORE THAN 20 IN-PERSON EVENTS, WHICH INCLUDED PRESENTATIONS AT LOCAL INSTALLATIONS AND TRANSITION EVENTS HOSTED BY OUTSIDE ORGANIZATIONS. 240219 136250 0 CRISIS RELIEF PROGRAM: FOLLOWING THE SUCCESSFUL COVID-19 FUND, TMF CREATED A PERMANENT CRISIS RELIEF PROGRAM TO CONTINUE HELPING THOSE IN THE MILITARY AND VETERAN COMMUNITIES FOLLOWING NATURAL DISASTERS AND CRISES. RELIEF IS IN THE FORM OF SMALL FINANCIAL GRANTS GIVEN FOR SEVERAL AREAS OF NEED, INCLUDING RENT, UTILITY PAYMENTS, GROCERIES, AND DAMAGED PROPERTY. THIS PROGRAM AIMS TO FILL A GAP IN SERVICE FOR THOSE WHO DO NOT HAVE A VA DISABILITY RATING AND THOSE NOT SUPPORTED BY OTHER SERVICE AGENCIES. 177959 94997 0 COMMUNITY OUTREACH GRANT PROGRAM: SINCE 2017, THE MOAA FOUNDATION HAS SEEN THE NUMBER OF APPLICANTS TO OUR COMMUNITY OUTREACH GRANT PROGRAM INCREASE OVER 300%. IN 2023, OVER 78% OF COMMUNITY OUTREACH GRANT APPLICANTS WERE APPROVED TO RECEIVE GRANT FUNDING. THE FOUNDATION WAS ABLE TO AWARD 46 GRANTS TO CHAPTERS TOTALING $90,076 AWARDED, A MEASURE OF THIS PROGRAM'S SUCCESS. 24477 MILITARY SPOUSE PROFESSIONAL DEVELOPMENT 24477 1035670 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 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 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X REGINA D CHAVIS 7038288102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 X GEN THOMAS D WALDHAUSER CHAIR 1.00 4.00 X X 0 0 0 RADM RICHARD A BUCHANAN MEMBER 1.00 2.00 X 0 0 0 VIRGINIA GAIL JOYCE MEMBER 1.00 3.00 X 0 0 0 LTCOL RONALD J CLARK MEMBER 1.00 2.00 X 0 0 0 CAPT MARVIN H HEINZE MEMBER AFTER OCTOBER 2022 1.00 1.00 X 0 0 0 MR SCOTT ESHOM TMF BOARD MEMBER 1.00 0.00 X 0 0 0 MR VAL HAWKINS TMF BOARD MEMBER 1.00 0.00 X 0 0 0 MR DAVID KAPLAN TMF BOARD MEMBER 1.00 0.00 X 0 0 0 MS JORDAN WILHELM TMF BOARD MEMBER 1.00 0.00 X 0 0 0 LT GEN BRIAN T KELLY PRESIDENT/CEO 1.00 34.00 X 0 414562 118534 COL JAMES O'BRIEN EXECUTIVE VP/COO 1.00 34.00 X 0 331514 54664 REGINA D CHAVIS EXECUTIVE VP/CFO 1.00 34.00 X 0 302490 50196 MAJ GEN JOSEPH G LYNCH SECRETARY/ GENERAL COUNSEL 1.00 34.00 X 0 313976 50771 LT GEN DANA T ATKINS FORMER PRESIDENT/CEO TERM END 1/2023 1.00 34.00 X 0 182519 142180 0 1545061 416345 0 0 1 0 0 185821 560222 697574 1443617 0 185821 37859 -37859 -37859 1405758 0 0 -37859 94997 94997 136250 136250 764059 582846 95308 85905 144571 110283 18034 16254 53932 41141 6727 6064 5713 5713 27966 16299 11667 18601 18601 36877 2649 34228 5490 390 5100 59498 39785 1713 18000 10827 10811 16 POSTAGE & MAIL HOUSE 32198 219 2699 29280 BANKING AND MERCHANT 13273 13241 32 OTHER EXPENSES 3200 3200 1407452 1035670 158318 213464 505858 1006810 1742 34968 30697 0 645439 507600 1717914 17744 25 10500 0 1219227 17744 1229752 X 482061 450008 7795 38154 489856 488162 507600 1717914 -1694 0 X 0 1 X 1 0 X 847967 720043 1044470 1709828 1443619 5765927 847967 720043 1044470 1709828 1443619 5765927 2105222 3660705 5765927 0.63490 0.64540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INTERFUND RECEIVABLE 645439 645439 INTERFUND PAYABLE 1219227 1219227 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 185821 185821 37458 401 185821 185821 37458 401 37859 -37859 1 TAMPA CHAPTER MOAA PO BOX 60603 FORT MEYERS FL 33906 592329788 501C19 6020 0 COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT 1 CRISIS RELIEF ASSISTANCE 241 136250 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 0 0 0 0 0 0 0 0 LT GEN BRIAN T KELLY PRESIDENT/CEO 0 408654 0 0 0 5908 0 118500 0 34 0 533096 0 0 COL JAMES O'BRIEN EXECUTIVE VP/COO 0 282148 0 42342 0 7024 0 52625 0 2039 0 386178 0 0 MAJ GEN JOSEPH G LYNCH SECRETARY/ GENERAL COUNSEL 0 264143 0 42457 0 7376 0 49450 0 1321 0 364747 0 0 REGINA D CHAVIS EXECUTIVE VP/CFO 0 250006 0 45567 0 6917 0 49387 0 809 0 352686 0 0 LT GEN DANA T ATKINS FORMER PRESIDENT/CEO TERM END 1/2023 0 18245 0 110000 0 54274 0 142175 0 5 0 324699 0 0 PART I, LINE 4 THE MOAA FOUNDATION (TMF) DOES NOT DIRECTLY COMPENSATE ANY OFFICERS, DIRECTORS, EMPLOYEES OR BOARD MEMBERS BUT RECEIVES ALL STAFF SUPPORT FROM THE MILITARY OFFICERS ASSOCIATION OF AMERICA (MOAA). SALARIES OF MOAA OFFICERS AND EMPLOYEES WHO SUPPORT TMF ARE ALLOCATED ON A PERCENTAGE OF TIME SPENT BASIS. ALL OF THE OFFICERS AND EMPLOYEES OF MOAA SUPPORT BOTH ORGANIZATIONS, AS WELL AS THE SCHOLARSHIP FUND. THE MILITARY OFFICERS ASSOCIATION OF AMERICA UTILIZED THE FOLLOWING WHEN ESTABLISHING 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 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 2023. 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 2023. FORM 990, PART V, LINE 13A AL,AK,AR,CA,CT,FL,GA,HI,IL,KS,KY,LA,ME,MD,MA,MI,MN,MS,MO,NH,NJ,NY,NC,ND,OH OK,OR,PA,RI,SC,TN,UT,WV,WA,WI 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 FOUNDATION BOARD AND FINANCE AND AUDIT COMMITTEE WILL REVIEW THE 990 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 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 2023. 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 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A THE MOAA FOUNDATION (TMF) DOES NOT DIRECTLY COMPENSATE ANY OFFICERS, DIRECTORS, EMPLOYEES OR BOARD MEMBERS BUT RECEIVES ALL STAFF SUPPORT FROM THE MILITARY OFFICERS ASSOCIATION OF AMERICA (MOAA). SALARIES OF MOAA OFFICERS AND EMPLOYEES WHO SUPPORT TMF ARE ALLOCATED ON A PERCENTAGE OF TIME SPENT BASIS. ALL OF THE OFFICERS AND EMPLOYEES OF MOAA SUPPORT BOTH ORGANIZATIONS, AS WELL AS THE SCHOLARSHIP FUND. 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 560222 FMV MILITARY OFFICERS ASSOCIATION OF AMERICA N 397487 FMV