2022-06-27T10:17:18-05:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2021-01-01 464219250 THE MOAA FOUNDATION MOAA 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS TREASURER/CFO 7038388102 2022-06-23 1 REGINA CHAVIS 999009999 J ANDREW SMITH P00635175 5712279500 2022-06-13 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z LT GEN DANA T ATKINS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 1044470 0 X WWW.MOAA.ORG/FOUNDATION/ X 2013 VA CHARITABLE & EDUCATIONAL PROGRAMS FOR MILITARY & VETERAN FAMILIES & SURVIVING SPOUSES. 10 10 0 10 0 0 720043 1044470 0 0 0 0 0 0 720043 1044470 287216 161329 0 0 342979 871926 0 0 238864 85225 136109 715420 1169364 4623 -124894 599517 572578 411675 509630 187842 62948 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 465058 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. WITH THE IMPACTS OF COVID-19, MOAA'S CAREER TRANSITION EXPERTS CONTINUED TO PROVIDE AWARD WINNING CAREER TRASITION ASSISTANCE AND EDUCATION RESOURCES FOR FREE IN A VIRTUAL SETTING. IN TOTAL, THE FOUNDATION SUPPORTED THE FOLLOWING VIRTUAL EVENTS: 56 CAREER TRANSITION LECTURES, 52 FINANCE & BENEFITS LECTURES, 39 WEBINARS, & 7 VIRTUAL CAREER FAIRS. ADDITIONALLY, THE CAREER TRANSITION TEAM ATTENDED 20 IN-PERSON EVENTS, WHICH INCLUDED PRESENTATIONS AT LOCAL INSTALLATIONS AND TRANSITION EVENTS HOSTED BY OUTSIDE ORGANIZATIONS. 146860 78844 COVID-19 RELIEF FUND:THE FOUNDATION CONTINUED THE COVID-19 RELIEF FUND TO PROVIDE SUPPORT TO THOSE IN THE UNIFORMED SERVICES AND VETERAN COMMUNITIES FINANCIALLY IMPACTED BY THE PANDEMIC. SINCE 2020, THE FOUNDATION RAISED ALMOST $300,000. IN TOTAL, OVER $80,000 WAS DISBURSED TO QUALIFIED MOAA CHAPTERS ALREADY WORKING TO SUPPORT COVID RELIEF IN THEIR LOCAL COMMUNITIES. WITH SURGING UNEMPLOYMENT, THE FOUNDATION PUT A PORTION OF RESOURCES TOWARD SOFTWARE PLATFORMS FOR VIRTUAL EVENTS LIKE VIRTUAL CAREER FAIRS, FINANCE & BENEFITS EDUCATION WEBINARS, AND NETWORKING EVENTS. THESE EVENTS WERE FREE TO ALL IN THE UNIFORMED SERVICES & VETERAN COMMUNITIES. TO FILL A GAP IN SUPPORT FOR VETERANS, CAREGIVERS, AND SURVIVORS NOT SERVED BY MILITARY SERVICE RELIEF AGENCIES, THE FOUNDATION ALSO PROVIDED OVER $60,000 IN EMERGENCY RELIEF GRANTS DIRECTLY TO MEMBERS OF THE UNIFORMED SERVICES COMMUNITY IN NEED. 141491 82485 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 2021, OVER 90% OF COMMUNITY OUTREACH GRANT APPLICANTS WERE APPROVED TO RECEIVE GRANT FUNDING. IN 2021, THE FOUNDATION WAS ABLE TO AWARD 33 GRANTS TO CHAPTERS TOTALING $82,485 AWARDED, A MEASURE OF THIS PROGRAM'S SUCCESS. 47617 MILITARY SPOUSE PROFESSIONAL DEVELOPMENT:THESE PROGRAMS HAVE HELPED SPOUSES KEEP AND GROW THEIR CAREERS ON THE MOVE, BY OFFERING ADVICE, ASSISTANCE, AND EXPERTISE ON LEVERAGING PERSONAL EXPERIENCES TO OBTAIN EMPLOYMENT THROUGH INDUSTRY BEST PRACTICES IN AREAS SUCH AS RESUMES, LINKED-IN, AND NETWORKING. EVENTS ARE FREE AND OPEN TO SPOUSES OF ACTIVE DUTY, RESERVE, NATIONAL GUARD, RETIREES, VETERANS, SURVIVING MILITARY SPOUSES, SERVICE MEMBERS AND VETERANS. IN 2021, OVER SIX HUNDRED MILITARY SPOUSES HAD ACCESS TO OUR LIFE CHANGING VIRTUAL CAREER FAIRS. THESE EVENTS ALLOWED ATTENDEES TO MEET WITH HIRING MANAGERS FROM SOME OF OUR NATION'S TOP COMPANIES, RECEIVE ADVICE ON ESTABLISHING A CAREER THAT CAN MOVE WITH THEM, AND GAIN CONFIDENCE IN THEIR PROFESSIONAL ABILITIES. ADDITIONALLY, IN 2021, OVER 2,100 MILITARY SPOUSES REGISTERED FOR OUR CAREER TRANSITION EVENTS, FINANCE & BENEFITS WEBINARS, AND CAREER TRANSITION LECTURES CONDUCTED BY MOAA SUBJECT MATTER EXPERTS. 47617 801026 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 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 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AZ AR CA CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT WV WA WI X REGINA D CHAVIS 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 GEN GARY L NORTH RET CHAIR 1.00 1.00 X X 0 0 0 RADM RICHARD A BUCHANAN RET MEMBER 1.00 2.00 X 0 0 0 VAL HAWKINS MEMBER 1.00 0.00 X 0 0 0 KATHERINE PONDS MEMBER 1.00 0.00 X 0 0 0 SCOTT ESHOM MEMBER 1.00 0.00 X 0 0 0 JORDAN WILHELM MEMBER 1.00 0.00 X 0 0 0 DAVID KAPLAN MEMBER 1.00 0.00 X 0 0 0 CAPT PETER N TROEDSSON RET MEMBER 1.00 2.00 X 0 0 0 LTC BRUCE E KASOLD RET MEMBER 1.00 1.00 X 0 0 0 GAIL JOYCE MEMBER 1.00 2.00 X 0 0 0 LT GEN DANA T ATKINS RET PRESIDENT/CEO 1.00 33.00 X 0 558646 142344 COL JAMES O'BRIEN RET CHIEF OPERATING OFFICER 1.00 33.00 X 0 305793 47046 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL 1.00 33.00 X 0 275552 45699 MAJ GEN JOSEPH G LYNCH RET SECRETARY 1.00 33.00 X 0 287671 43444 0 1427662 278533 0 0 1 0 0 489429 555041 1044470 1044470 0 0 0 78844 78844 82485 82485 693962 491077 86251 116634 128225 90737 15937 21551 49739 35197 6182 8360 2805 2805 1501 1501 39646 39646 13474 2102 11372 6113 43 6070 3111 3099 12 27386 15941 11445 POSTAGE & MAIL HOUSE 25362 1576 23786 STATE REGISTRATIONS 10025 10025 BANKING AND MERCHANT 6686 6686 1169364 801026 129474 238864 483738 570836 115779 1742 599517 572578 13243 34294 10000 398432 465336 411675 509630 X 37477 51929 150365 11019 187842 62948 599517 572578 -124894 0 X 0 1 X 1 0 X 754103 684109 847967 720043 1044470 4050692 754103 684109 847967 720043 1044470 4050692 1196345 2854347 4050692 0.70470 0.69210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO MOAA 465336 465336 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. 1 INDIAN RIVER PO BOX 644047 VERO BEACH FL 329644047 592406669 501(C)3 7500 0 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF LUKE 3308 N 163RD DR GOODYEAR AZ 853952809 860720470 501(C)3 7500 0 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF SOUTH CENTRAL FLORIDA PO BOX 7841 SEBRING FL 338720115 422077000 501(C)3 7500 0 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF SOUTHEASTERN NC PO BOX 10015 WILMINGTON NC 284040015 262212536 501(C)19 7500 0 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF 4 COVID-19 RELIEF 33 82485 0 COVID-19 RELIEF ASSISTANCE PART I, LINE 2: VERIFY ACCURACY OF EXPENSES AND TIME SPENT ON PROGRAM RECEIVING GRANT FUNDS. 0 1 0 0 0 0 0 0 0 LT GEN DANA T ATKINS RET PRESIDENT/CEO 0 349801 0 195149 0 13696 0 141625 0 719 0 700990 0 0 COL JAMES O'BRIEN RET CHIEF OPERATING OFFICER 0 260565 0 39314 0 5914 0 46625 0 421 0 352839 0 0 MAJ GEN JOSEPH G LYNCH RET SECRETARY 0 245488 0 35311 0 6872 0 41450 0 1994 0 331115 0 0 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL 0 232342 0 36903 0 6307 0 44132 0 1567 0 321251 0 0 PART I, LINE 4B 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 2021. FOR OTHER OFFICERS, VICE-PRESIDENTS AND KEY EMPLOYEES, HUMAN RESOURCES REVIEWS COMPETITIE 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 2021. IN 2021, FOLLOWING OFFICERS PARTICIPATED IN 457(B) DEFERRED CONTRIBUTION: DANA T ATKINS - $19,500 REGINA D CHAVIS - $19,500 JAMES O'BRIEN - $19,500 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 C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. 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 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA N 331029 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA C 489429 FAIR MARKET VALUE