2020-08-25T08:26:54-05:00 2019-12-31 410746749 CLIFTONLARSONALLEN LLP 801 CHERRY ST SUITE 1400 FORT WORTH TX 76102 990 2019-01-01 464219250 THE MOAA FOUNDATION MOAA 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS TREASURER/CFO 7038388102 2020-08-24 1 MICHAELA J CROMAR CPA P00895728 8178775000 2020-08-24 108.31.227.252 2020-08-24 15:09:03 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 87826B80F82B7742AC94E6ED7EC5993094E974B0 2019 2020-11-19 02:30:22Z DANA T ATKINS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 847967 0 X WWW.MOAA.ORG/FOUNDATION/ X 2013 VA CHARITABLE & EDUCATIONAL PROGRAMS FOR MILITARY & VETERAN FAMILIES & SURVIVING SPOUSES. 10 10 0 10 0 0 684111 847967 0 0 0 0 0 0 684111 847967 616313 383813 0 0 276537 227475 0 0 117231 227625 101576 1120475 712864 -436364 135103 648186 648611 600070 465392 48116 183219 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 186267 143825 MILITARY SPOUSE PROFESSIONAL DEVELOPMENT:"KEEPING A CAREER ON THE MOVE" IS A PERSONAL AND PROFESSIONAL DEVELOPMENT SEMINAR SERIES FOR MILITARY SPOUSES WHO ARE (1) PLANNING TO ENTER OR RE-ENTER THE WORKFORCE OR (2) TAKING THE NEXT STEP IN THEIR PROFESSIONAL CAREERS. THE SERIES IS PRESENTED BY THE MOAA FOUNDATION IN PARTNERSHIP WITH THE U.S. CHAMBER OF COMMERCE "HIRING OUR HEROES"PROGRAM.THE SEMINAR SERIES: (1) HELPS SPOUSES IDENTIFY AND ARTICULATE PERSONALGOALS, (2) BUILD A BRIDGE TO LOCAL AND FEDERAL RESOURCES, (3) CONNECTSPOUSES DIRECTLY WITH THE LOCAL WORKFORCE BY PROVIDING OPPORTUNITIES TOENGAGE WITH INSTALLATION, COMMUNITY, STATE, AND FEDERAL REPRESENTATIVES, LOCAL AND NATIONAL EMPLOYERS, AND OTHER MILITARY 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, LINKEDIN, AND NETWORKING. THIS EVENT IS FREE AND OPEN TO SPOUSES OF ACTIVE DUTY, RESERVE, NATIONAL GUARD, RETIREES, VETERANS, SURVIVING MILITARY SPOUSES, SERVICEMEMBERS AND VETERANS. IN CY 2019, THE MOAA FOUNDATION HOSTED SIXSYMPOSIA. OVER 4300 MILITARY SPOUSES THROUGHOUT THE WORLD ATTENDEDTHESE EVENTS, EITHER LIVE OR VIRTUALLY, GAINING INFORMATION AND ACCESSTO RESOURCES TO BOOST EMPLOYMENT READINESS. THEY WERE ABLE TO NETWORKWITH FELLOW PROFESSIONALS AND HEAR FROM THOSE WHO HAVE KEPT A CAREER ONTHE MOVE. FOR THE FIRST TIME, THE SYMPOSIUM WAS HELD IN VICENZA, ITALY, PROVIDING THESE SERVICES TO ACTIVE DUTY SPOUSES NOT NORMALLY OFFERED ANOPPORTUNITY TO ATTEND PROFESSIONAL DEVELOPMENT SEMINARS OVERSEAS. TWO EVENTS WERE HELD IN BAVARIA AND KAISERSLAUTERN, GERMANY, AND THREE SYMPOSIA WERE HOSTED IN THE UNITED STATES AT JOINT BASE LEWIS-MCCHORD, WASHINGTON, CAMP LEJEUNE, NORTH CAROLINA, AND JOINT BASE PEARL HARBOR-HICKAM, HAWAII. ADDITIONALLY, IN APRIL 2019, THE NEWLY UPDATED MILITARY SPOUSE EMPLOYMENT GUIDE PUBLICATION WAS COMPLETED. THIS RESOURCE IS 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 350 TIMES. 125897 83456 NETWORKING EVENT: DISCUSSIONS ADDRESSING "WHICH BUSINESS SECTOR IS RIGHT FOR YOU AND "EXPLORING ENTREPRENEURSHIP." THE EVENT OFFERS A UNIQUE OPPORTUNITY TO CONNECT EXECUTIVES, MENTORS, AND COMMUNITY LEADERS WITH TALENTED MILITARY PROFESSIONALS ENTERING THE CIVILIAN WORKFORCE. IN 2019, THE FORUM ATTRACTED MORE THAN 800 REGISTRANTS AND MORE THAN 90 EMPLOYERS, THE HIGHEST NUMBER YET. 79400 79400 COMMUNITY OUTREACH GRANT PROGRAM:THROUGH THE COMMUNITY OUTREACH GRANT PROGRAM, THE MOAA FOUNDATION OFFERS GRANTS TO MOAA COUNCILS OR CHAPTERS PROVIDING SERVICES TO LOCAL MILITARY AND VETERAN FAMILIES-EITHER DIRECTLY OR THROUGH PARTNERSHIPS WITH OTHER COMMUNITY ORGANIZATIONS-IN ONE OF NINE AREAS OF CRITICAL MILITARY AND VETERAN FAMILY NEED: HOUSING, FOOD ASSISTANCE, EMPLOYMENT, HEALTH (INCLUDING BEHAVIORAL HEALTH), FAMILY STRENGTH, COMMUNITY REINTEGRATION, FINANCIAL ASSISTANCE, LEGAL ASSISTANCE, AND TRANSPORTATION. MOAA COUNCILS/CHAPTERS MAY DELIVER THESE SERVICES DIRECTLY OR THROUGH COMMUNITY PARTNERSHIPS WITH OTHER ORGANIZATIONS, HOWEVER MOAA COUNCILS/CHAPTERS ARE SOLELY RESPONSIBLE FOR ENSURING ALL MOAA FOUNDATION GRANT FUNDS ARE DISBURSED IN SUPPORT OF PROGRAMS AND SERVICES WITHIN ONE OR MORE OF THE NINE CRITICAL AREAS OF NEED LISTED ABOVE. IN 2018, THE MOAA FOUNDATION WAS ABLE TO TRIPLE THE SIZE OF THIS PROGRAM. WE RECEIVED A GRANT OF $40,000 FROM THE EXPRESS SCRIPTS FOUNDATION, AND THE MOAA FOUNDATION SUPPLEMENTED THAT WITH $30,000. A TOTAL OF 19 GRANTS WERE AWARDED FROM 29 APPLICATIONS, UP FROM JUST SIX AWARDED IN THE PRIOR YEAR FROM AMONG NINE APPLICATIONS. IN 2019, APPLICATIONS HAVE INCREASED AGAIN FROM 29 APPLICATIONS TO 44 APPLICATIONS, A MEASURE OF THIS PROGRAMS'S BREAKOUT SUCCESS. 52200 50000 DEMOCRACY FUND MILITARY ABSENTEE VOTING:THE MOAA FOUNDATION DESIGNED THE 2018 AND 2019 MILITARY FAMILY VOTER OUTREACH CAMPAIGNS BASED ON THE FINDINGS OF A 2017 SURVEY FUNDED THROUGH A DEMOCRACY FUND GRANT AND CONDUCTED IN COLLABORATION WITH SYRACUSE UNIVERSITY'S INSTITUTE FOR VETERAN AND MILITARY FAMILIES (IVMF). THE SURVEY ASSESSED THE ABSENTEE VOTING EXPERIENCES AND PERCEPTIONS OF ACTIVE DUTY AND VETERAN FAMILIES. AMONG OTHER THINGS, IT FOUND THAT ACTIVE DUTY FAMILIES, PARTICULARLY ACTIVE DUTY SPOUSES, PARTICIPATE AT SIGNIFICANTLY LOWER RATES IN STATE AND LOCAL ELECTIONS. TO ADDRESS THAT FINDING, THE MOAA FOUNDATION UPDATED ITS ACTIVE DUTY MILITARY FAMILY VOTING PORTAL TO GUIDE ACTIVE DUTY FAMILIES RESIDING IN THE FIVE STATES WITH 2019 "OFF YEAR" STATE ELECTIONS THROUGH THE CONREGISTRATION, ABSENTEE VOTING, EARLY VOTING AND ELECTION DAY VOTING PROCESSES. WE BELIEVE THIS OUTREACH CAMPAIGN WAS EFFECTIVE AND DEMONSTRATED YET ANOTHER INCREASE IN RESPONSE RATES FROM THE TARGET AUDIENCE. 27796 15000 GUARD AND RESERVE 12132 12132 VETERANS SERVICE ORGANIZATIONS (VSO) PROGRAM:VETERANS SERVICE ORGANIZATIONS, OR VSO'S, ARE ORGANIZATIONS SPECIFICALLY CERTIFIED TO PROCESS VETERANS' CLAIMS WITH THE DEPARTMENT OF VETERANS AFFAIRS. MOAA IS A VSO. WHILE WE DO NOT PROCESS CLAIMS, WE DO PROVIDE INFORMATION AND REFERRAL ON CLAIMS RELATED ISSUES. IN OUR CONTINUING COMMITMENT TO THOSE WHO SERVE, MOAA OFFERS INFORMATION AND ADVICE TO ALL VETERANS, SERVICE MEMBERS AND SURVIVORS NATIONWIDE REGARDING THEIR VETERAN BENEFITS. THIS SERVICE IS FUNDED BY THE MOAA FOUNDATION. BY EDUCATING VETERANS, SURVIVORS AND SERVICE MEMBERS ABOUT THEIR DISABILITY AND HEALTHCARE BENEFITS, WE ARE DOING OUR PART TO INFORM AND ASSIST WITH THE DISABILITY AND SURVIVOR CLAIM PROCESS. IN 2019 MOAA PROVIDED ASSISTANCE FOR 149 VETERANS AND SURVIVORS. 92128 77132 483692 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 0 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 DANA T ATKINS PRESIDENT/CEO 1.00 34.00 X 0 409748 121299 JAMES O'BRIEN CHIEF OPERATING OFFICER 1.00 34.00 X 0 217579 41267 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL OFFICER 1.00 34.00 X 0 216986 37642 JOSEPH G LYNCH SECRETARY 1.00 34.00 X 0 198133 41308 WALTER SHARP CHAIR 1.00 2.00 X X 0 0 0 JUAN M CROCKETT MEMBER 1.00 2.00 X 0 0 0 ANDREW MCCAWLEY MEMBER 1.00 2.00 X 0 0 0 GARY L NORTH MEMBER 1.00 2.00 X 0 0 0 RICHARD A BUCHANAN MEMBER 1.00 3.00 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 0 1042446 241516 0 0 1 0 0 236656 611311 847967 847967 0 0 0 383813 383813 180035 63012 81016 36007 34422 12048 15490 6884 13018 4556 5858 2604 3598 3598 905 905 24497 24497 9849 9849 6008 5267 741 1565 1565 POSTAGE & MAIL HOUSE 29194 29194 GUARD AND RESERVE SUPPO 12796 12796 STATE REGISTRATIONS 6631 6631 BANKING AND MERCHANT 3578 3578 2955 1295 1660 712864 483692 111941 117231 537441 602374 110745 46237 648186 648611 67459 600070 397933 600070 465392 X -82259 121950 130375 61269 48116 183219 648186 648611 135103 0 X 0 1 X 1 0 X 858426 1013283 754103 684109 847967 4157888 858426 1013283 754103 684109 847967 4157888 1405036 2752852 4157888 0.66210 0.61700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO GENERAL FUND 397933 397933 X PART X, LINE 2: MOAA, SCHOLARSHIP FUND, VOICES, AND TMF 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 383813 SPOUSE PROGRAMS, VETERAN'S SERVICE ORGANIZATION PROGRAM, TRANSITION SERVICES NETWORKING EVENT, FINANCIAL EDUCATION, VOTING EDUCATION. 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 324801 0 70875 0 14072 0 120125 0 1174 0 531047 0 0 JAMES O'BRIEN CHIEF OPERATING OFFICER 0 205333 0 7153 0 5093 0 36027 0 5240 0 258846 0 0 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL OFFICER 0 199578 0 12315 0 5093 0 35477 0 2165 0 254628 0 0 JOSEPH G LYNCH SECRETARY 0 184447 0 7062 0 6624 0 36398 0 4910 0 239441 0 0 PART I, LINE 4B THE MOAA FOUNDATION 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 AND VOICES FOR AMERICAS' TROOPS. 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. 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 VOICES FOR AMERICA'S TROOPS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 273519768 EDUCATION VA 501(C)4 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 B 304413 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA N 105825 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS C 236656 FAIR MARKET VALUE