2021-06-15T07:25:44-05:00 2020-12-31 410746749 CLIFTONLARSONALLEN LLP 801 CHERRY ST SUITE 1400 FORT WORTH TX 76102 990 2020-01-01 464219250 THE MOAA FOUNDATION MOAA 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS TREASURER/CFO 7038388102 2021-06-14 1 REGINA CHAVIS 999009999 MICHAELA J CROMAR CPA P00895728 8178775000 2021-06-14 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z LT GEN DANA T ATKINS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 720043 0 X WWW.MOAA.ORG/FOUNDATION/ X 2013 VA CHARITABLE & EDUCATIONAL PROGRAMS FOR MILITARY & VETERAN FAMILIES & SURVIVING SPOUSES. 10 10 0 10 0 0 847967 720043 0 0 0 0 0 0 847967 720043 383813 287216 0 0 227475 342979 0 0 124333 101576 85225 712864 715420 135103 4623 648611 599517 465392 411675 183219 187842 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 146627 CAREER TRANSITION/NETWORKING EVENT: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. NEW IN 2020 IS MOAA'S JOB BOARD THROUGH A PARTNERSHIP WITH INDEED.COM. THE JOB BOARD OFFERS MEMBERS OF THE MILITARY COMMUNITY A PORTAL TO CONNECT WITH VETERAN-READY EMPLOYERS. SINCE INITIAL LAUNCH IN LATE JULY, THE SITE HAS EXPERIENCED NEARLY 1,300 VISITS PER MONTH. WITH THE ONSET OF COVID-19, MOAA'S CAREER TRANSITION EXPERTS PIVOTED ALL LIVE EVENTS TO VIRTUAL WEBINARS, CAREER FAIRS, AND LECTURES. IN TOTAL, THE FOUNDATION SUPPORTED THE FOLLOWING VIRTUAL EVENTS: 46 CAREER TRANSITION LECTURES, 38 FINANCE & BENEFITS LECTURES, 40 WEBINARS, & 9 VIRTUAL CAREER FAIRS. 142384 142384 COVID-19 RELIEF FUND: IN THE SPRING OF 2020, WITH THE EMERGENCE OF COVID-19, THE FOUNDATION ESTABLISHED 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 $286,159. IMMEDIATELY, $55,000 WAS DISBURSED TO 11 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. IN JUNE 2020, THE FOUNDATION ALSO ESTABLISHED EMERGENCY FINANCIAL RELIEF GRANTS TO FILL A GAP IN SUPPORT FOR VETERANS, CAREGIVERS, AND SURVIVORS NOT SERVED BY MILITARY SERVICE RELIEF AGENCIES. SINCE 2019, THE FOUNDATION HAS RECEIVED ALMOST 300 APPLICATIONS AND AWARDED $132,751 TO THOSE IN NEED. 84832 84832 COMMUNITY OUTREACH GRANT PROGRAM:IN 2018, THE COMMUNITY OUTREACH GRANT PROGRAM SAW A 222% JUMP IN APPLICATIONS FROM THE YEAR BEFORE. AS OF 2020, ALMOST 50% OF THE CHAPTERS AND COUNCILS THAT APPLIED RECEIVED A GRANT. 2019 SAW THE LARGEST INCREASE IN NUMBER OF GRANTS AWARDED, UP 13 FROM THE PRIOR YEAR. IN 2020, THE MOAA FOUNDATION WAS ABLE TO AWARD 23 GRANTS TO CHAPTERS TOTALING $84,832 AWARDED, A MEASURE OF THIS PROGRAM'S SUCCESS. 29580 MILITARY SPOUSE PROFESSIONAL DEVELOPMENT-SPOUSES WHO HAVE SUCCESSFULLY KEPT AND GROWN THEIR CAREERS ON THE MOVE, AND (4) TO OFFER 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 CY 2020, THE MOAA FOUNDATION HOSTED THREE SYMPOSIA. SINCE 2016, OVER 3,000 MILITARY SPOUSES THROUGHOUT THE WORLD REGISTERED FOR THESE EVENTS. THOSE WHO ATTEND EITHER LIVE OR VIRTUALLY, GAIN INFORMATION AND ACCESS TO RESOURCES TO BOOST EMPLOYMENT READINESS. THEY WERE ABLE TO NETWORK WITH FELLOW PROFESSIONALS AND HEAR FROM THOSE WHO HAVE KEPT A CAREER ON THE MOVE. SYMPOSIA WERE HELD IN BAVARIA, GERMANY, TO OKINAWA, JAPAN, AND AT A NUMBER OF MILITARY INSTALLATIONS THROUGHOUT THE U.S. ADDITIONALLY, THE MILITARY SPOUSE EMPLOYMENT GUIDE PUBLICATION WAS AVAILABLE AT NO CHARGE TO ALL MILITARY SPOUSES. THE 56-PAGE GUIDE CONTAINS INFORMATION ABOUT CONDUCTING A JOB SEARCH AND WAYS TO MANAGE A CAREER ON THE MOVE. THIS PUBLICATION HAS BEEN DOWNLOADED OVER 390 TIMES. 29580 VETERANS SERVICES ORGANIZATION (VSO) 60000 60000 GRANT TO MOAA 119160 60000 493003 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 CHAIR 1.00 1.00 X X 0 0 0 RICHARD A BUCHANAN MEMBER 1.00 2.00 X 0 0 0 C ANDREW MCCAWLEY MEMBER 1.00 1.00 X 0 0 0 WALTER L SKIP SHARP MEMBER 1.00 1.00 X 0 0 0 JUAN M CROCKETT MEMBER 1.00 1.00 X 0 0 0 VAL HAWKINS MEMBER 1.00 1.00 X 0 0 0 KATHERINE PONDS MEMBER 1.00 1.00 X 0 0 0 SCOTT ESHOM MEMBER 1.00 1.00 X 0 0 0 JORDAN WILHELM MEMBER 1.00 1.00 X 0 0 0 DAVID KAPLAN MEMBER 1.00 1.00 X 0 0 0 DANA T ATKINS PRESIDENT/CEO 1.00 33.00 X 0 431901 133080 JAMES O'BRIEN CHIEF OPERATING OFFICER 1.00 33.00 X 0 253973 46948 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL 1.00 33.00 X 0 241901 41500 JOSEPH G LYNCH SECRETARY 1.00 33.00 X 0 235250 43581 0 1163025 265109 0 0 1 0 0 56740 663303 720043 720043 0 0 0 199832 199832 87384 87384 274095 164457 54819 54819 49729 29837 9946 9946 19155 11493 3831 3831 7333 7333 38404 38404 2448 2448 456 456 111 111 BAD DEBT EXPENSE 17418 17418 STATE REGISTRATIONS 9500 9500 POSTAGE & MAIL HOUSE 4929 4929 BANKING AND MERCHANT 4626 4626 715420 493003 98084 124333 602374 483738 46237 115779 648611 599517 67459 13243 397933 398432 465392 411675 X 121950 37477 61269 150365 183219 187842 648611 599517 4623 0 X 0 1 X 1 0 X 1013283 754103 684109 847967 720043 4019505 1013283 754103 684109 847967 720043 4019505 1237570 2781935 4019505 0.69210 0.66210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO GENERAL FUND 398432 398432 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 MILITARY OFFICERS ASSOCIATION OF AMERICA 201 N WASHINGTON ST ALEXANDRIA VA 22314 530172821 501(C)19 60000 N/A N/A TRANSITION SERVICES, BENEFITS AND INFORMATION FALCONS LANDING 20540 FALCONS LANDING CIR P1 POTOMAC FALLS VA 20165 264770686 501(C)3 7500 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF GRAND CANYON PO BOX 3401 FLAGSTAFF AZ 860033401 474583256 501(C)3 10000 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF GRAND STRAND PO BOX 15842 SURFSIDE BEACH SC 295875842 464001611 501(C)3 10000 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF GREATER DALLAS & NORTH TEXAS PO BOX 515495 DALLAS TX 752515495 352562783 501(C)3 10000 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF HISTORIC MAYPORT 116 FLEET LANDING BLVD ATLANTIC BEACH FL 322334592 824717799 501(C)3 10000 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF INDIAN RIVER PO BOX 644047 VERO BEACH FL 329644047 592406669 501(C)3 10000 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF KEYSTONE CAPITAL 221 FINEVIEW RD CAMP HILL PA 170118449 472362254 501(C)3 6325 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF LUKE PO BOX 5072 SUN CITY WEST AZ 853765072 474053737 501(C)3 10000 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 10000 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF 9 1 COVID-19 RELIEF FUND 134 87384 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 DANA T ATKINS PRESIDENT/CEO 0 334801 0 83125 0 13975 0 131875 0 1205 0 564981 0 0 JAMES O'BRIEN CHIEF OPERATING OFFICER 0 225745 0 23007 0 5221 0 41503 0 5445 0 300921 0 0 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL 0 213282 0 22432 0 6187 0 39092 0 2408 0 283401 0 0 JOSEPH G LYNCH SECRETARY 0 205491 0 23007 0 6752 0 38435 0 5146 0 278831 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 REVIEW FINANCIAL AND MEMBERSHIP RECORDS OF THE PREVIOUS YEAR. SURVEY OF MEMBERSHIP SATISFACTION IS ALSO REVIEWED. 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 2019. FOR OTHER OFFICERS, VICE-PRESIDENTS AND KEY EMPLOYEES, HUMAN RESOURCES APPROPRIATE PAY RANGES. 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 RANGE FOR EACH POSITION. PERFORMANCE EVALUATIONS ARE ALSO USED IN DETERMINING COMPENSATION. COMPENSATION COMMITTEE THEN MEETS AND REVIEWS COMPARABILITY DATA; AND RECOMMENDS ANNUAL SALARY PERCENTAGE RANGE 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. THE PROCESS WAS LAST UNDERTAKEN IN 2019. IN 2020, 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 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA N 153374 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA P 632079 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA B 60000 FAIR MARKET VALUE