2025-10-15T13:11:57-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 950 NORTH GLEBE ROAD SUITE 1200 ARLINGTON VA 22203 990 2024-01-01 530172821 MILITARY OFFICERS ASSOCIATION OF AMERICA MILI 7035492311 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS EXECUTIVE VP AND CFO 7038388102 2025-10-10 1 0 ROBERT WILLIAMS P01345960 5712279500 2025-10-07 2024 2025-03-06 01:10:19Z REGINA D CHAVIS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 49862969 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. 36 36 94 111 1572515 98732 455 0 10870648 10939719 4719021 8217050 5696289 3332226 21286413 22488995 560022 477986 0 0 11963180 11976281 0 0 0 12584077 11735970 25107279 24190237 -3820866 -1701242 165080002 166537706 62337334 57875039 102742668 108662667 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. 0 0 PROTECTION OF BENEFITS AND DELIVERY OF INFORMATION TO THE MILITARY COMMUNITY:MILITARY OFFICERS ASSOCIATION OF AMERICA (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 REPRESENTING THE INTERESTS OF THE MILITARY COMMUNITY BEFORE CONGRESS AND THE EXECUTIVE BRANCH. VIRTUAL AND LIVE ENGAGEMENT PROGRAMS INCLUDED APPROXIMATELY 75 FACILITATIONS ON MILITARY INSTALLATIONS, ASSISTING MORE THAN 27,000 MILITARY MEMBERS, VETERANS, AND THEIR FAMILIES, AND PROVIDING UPDATES ON EARNED BENEFITS TO NEARLY 3,500 MILITARY RETIREES NATIONWIDE. CHAPTER SUPPORT:THE ORGANIZATION PROVIDES SUPPORT TO NEARLY 400 INDEPENDENTLY ORGANIZED AND LOCALLY CONTROLLED CHAPTERS AND STATE 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 STAGES IN LIFE. MOAA ALSO PARTICIPATES IN DEPARTMENT OF DEFENSE TRANSITION ASSISTANCE PROGRAM BRIEFINGS AND RETIREE APPRECIATION DAY EVENT 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. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 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 0 0 1 107 0 94 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 36 36 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 VA X X REGINA D CHAVIS 7038388102 201 N WASHINGTON STREET ALEXANDRIA ALEXANDRIA VA 22314 THOMAS D WALDHAUSER CHAIRMAN OF THE BOARD (AS OF 10/24) 1.00 1.00 X X 0 0 0 GARY L NORTH CHAIRMAN OF THE BOARD (UNTIL 10/24) 1.00 0.00 X X 0 0 0 ARIC J RAUS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 BRADLEY S JEWITT MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 BRUCE E KASOLD MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 CHARLES W ANDERSON MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 CHARLES W SACHS MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 DAVID G PERKINS MOAA BOARD MEMBER (AS OF 10/24) 1.00 1.00 X 0 0 0 DONALD F THOMPSON MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 EUGENE DE LARA MOAA BOARD MEMBER (AS OF 10/24) 1.00 1.00 X 0 0 0 E FRED GREEN JR MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 FRED M MIDGETTE MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 GEORGE A ALEXANDER MOAA BOARD MEMBER (AS OF 10/24) 1.00 1.00 X 0 0 0 JAMES G FOGGO MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 JAMES H DIENST MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 JAMES C MURPHY MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 JEFFREY B CLARK MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 JOAN HUNTER MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 JONATHAN W BAILEY MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 KARON L UZZELL-BAGGETT MOAA BOARD MEMBER (AS OF 10/24) 1.00 1.00 X 0 0 0 KATHLEEN G THORP MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 LELIA P JACKSON MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 LUCAS E BABBITT MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 LUCRETIA M MCCLENNEY MOAA BOARD MEMBER (UNTIL 10/24) 1.00 1.00 X 0 0 0 MARCANTONIO J MARC OLIVERI MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 MARTI J BISSELL MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 MARVIN H HEINZE MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 MARY CATHERINE GOETTER MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 MICHAEL W HEWITT MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 MYLES B CAGGINS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 NANCY A HANN MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 PETER BAKTIS MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 PETER K KLOEBER MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD A BUCHANAN MOAA BOARD MEMBER (UNTIL 10/24) 1.00 1.00 X 0 0 0 ROBERT L GREENE MOAA BOARD MEMBER (AS OF 10/24) 1.00 0.00 X 0 0 0 ROBERT P PALMER MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 ROJAN J ROBOTHAM MOAA BOARD MEMBER (UNTIL 10/24) 1.00 1.00 X 0 0 0 RONALD J CLARK MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 SCOTT D DEITCHMAN MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 SHARRON A MACKEY MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 STEPHANIE E DAWSON MOAA BOARD MEMBER 1.00 1.00 X 0 0 0 STEPHEN A BEDARD MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 STEPHEN W OLIVER JR MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 STEVAN B RICHARDS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 THEODORE J TED JANOSKO MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 THOMAS J JURKOWSKY MOAA BOARD MEMBER (UNTIL 10/24) 1.00 0.00 X 0 0 0 VIRGINIA GAIL JOYCE MOAA BOARD MEMBER 1.00 2.00 X 0 0 0 WG BUD SCHNEEWEIS MOAA BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN KELLY PRESIDENT & CEO 33.00 2.00 X 535181 0 88563 JAMES O'BRIEN EXECUTIVE VICE PRESIDENT AND COO 33.00 2.00 X 351824 0 24644 JOSEPH G LYNCH GENERAL COUNSEL AND CORPORATE SECRETARY 33.00 2.00 X 318433 0 13183 REGINA D CHAVIS EXECUTIVE VICE PRESIDENT AND CFO 33.00 2.00 X 318051 0 19589 SARAH E FERRIS CHIEF INFORMATION OFFICER 35.00 0.00 X 206564 0 21978 AMANDA A CENTERS VP DEVELOPMENT 35.00 0.00 X 204209 0 19669 JAMES A CARMAN VP COUNCIL/CHAPTER AND MEMBER SUPPORT 35.00 0.00 X 205784 0 12972 PETER MAGNUSON VP, COMMUNICATIONS 35.00 0.00 X 194210 0 25172 KATHERINE E PARTAIN VP, MEMBERSHIP & MARKETING 35.00 0.00 X 190751 0 27570 2525007 0 253340 47 0 1 0 THE GATE WORLDWIDE LLC 71 5TH AVENUE 8TH FLOOR NEW YORK NY 10003 MARKETING 1168125 QUADGRAPHICS INC PO BOX 842858 BOSTON MA 022842858 MAGAZINE 1108714 APLUSIFY LLC 12410 MILESTONE CENTER DR STE 600 GERMANTOWN MD 20876 SOFTWARE DEVELOPMENT 837525 GROUP BENEFIT SERVICES INC PO BOX 64802 BALTIMORE MD 212644802 HEALTH BENEFITS ADMINISTRATOR 821772 UNITED STATES POSTAL SERVICES 8409 LEE HIGHWAY ROOM 103 MERRIFIELD VA 22081 POSTAGE (PRIMARILY FOR MAGAZINE) 686147 17 REGULAR & LIFE MEMBER DUES 900099 9315116 9315116 ADVERTISING REVENUE 541800 1572515 1572515 TRANSITION SERVICES 900099 52070 52070 SUBSRIPTION REVENUE 900099 18 18 10939719 3529477 3529477 3104923 3104923 32029570 27341997 4687573 4687573 4687573 10809 31977 -21168 -21168 ALL OTHER REVENUE 900099 248471 248471 248471 22488995 9615675 1572515 11300805 477986 1669469 8045910 915372 663540 681990 20762 139539 283430 1517326 990128 998490 821629 206943 884881 265709 10856 714350 75163 FUNDING LIFE MEMBER DEF 3004000 COMMUNICATIONS 937129 TAXES 158093 707542 24190237 519947 3528669 1432666 1190240 1044240 1158972 87806 55829 613286 1182381 20310005 7608265 12963427 12701740 116685826 108745976 29093157 35810887 2639647 2163012 165080002 166537706 2486521 2448106 57614205 53866642 164222 35655 2072386 1524636 62337334 57875039 X 102742668 108662667 0 102742668 108662667 165080002 166537706 -1701242 7621241 0 X 0 1 X 1 0 396034 396034 10672156 2177279 8494877 5312337 5136275 176062 3929478 294711 3634767 12701740 OTHER ALTERNATIVE INVESTMENT 35810887 C 35810887 ESTIMATED LIABILITY OF WIDOWS' TRUST 25000 ACCRUED PENSION AND DEFERRED COMPENSATION 1446771 OTHER LIABILITIES 52865 1524636 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 477986 0 N/A N/A CHARITABLE AND EDUCATIONAL PROGRAMS, SUPPORT TO MILITARY MEMEBERS AND FAMILIES 1 0 X X X 1 1 X X X X X 0 0 0 BRIAN KELLY PRESIDENT & CEO 445000 0 84125 0 6056 0 88475 0 88 0 623744 0 0 0 JAMES O'BRIEN EXECUTIVE VICE PRESIDENT AND COO 293507 0 51295 0 7022 0 22600 0 2044 0 376468 0 0 0 REGINA D CHAVIS EXECUTIVE VICE PRESIDENT AND CFO 259756 0 51273 0 7022 0 18501 0 1088 0 337640 0 0 0 JOSEPH G LYNCH GENERAL COUNSEL AND CORPORATE SECRET 268560 0 42285 0 7588 0 12594 0 589 0 331616 0 0 0 SARAH E FERRIS CHIEF INFORMATION OFFICER 192280 0 13318 0 966 0 9525 0 12453 0 228542 0 0 0 AMANDA A CENTERS VP DEVELOPMENT 186649 0 17158 0 402 0 9415 0 10254 0 223878 0 0 0 PETER MAGNUSON VP, COMMUNICATIONS 178506 0 14799 0 905 0 9239 0 15933 0 219382 0 0 0 JAMES A CARMAN VP COUNCIL/CHAPTER AND MEMBER SUPPOR 180176 0 13497 0 12111 0 9174 0 3798 0 218756 0 0 0 KATHERINE E PARTAIN VP, MEMBERSHIP & MARKETING 173316 0 15758 0 1677 0 9216 0 18354 0 218321 0 0 0 PART I, LINE 1A MOAA POLICY STILL COVERS GROSS-UP PAYMENT FOR SPOUSE'S TRAVEL REIMBURSEMENT AS TAX BENEFIT/FRINGE. HOWEVER, 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. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRMAN, 1ST VICE CHAIRMAN, 2ND VICE CHAIRMAN, 3RD VICE CHAIRMAN, CORPORATE OFFICERS, THE SENIOR RANKING OFFICER OF THE FRESHMAN AND JUNIOR BOARD CLASSES, AND THE CHAIRS OF EACH STANDING COMMITTEE UNTIL OCTOBER 2024. THE BOARD DESIGNATED THE EXECUTIVE COMMITTEE'S MEMBERSHIP AND DELEGATED ITS RESPONSIBILITIES AND AUTHORITIES IN EXECUTIVE COMMITTEE CHARTER. WHEN THE BOARD IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE 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, MARINE CORPS, COAST GUARD, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, SPACE FORCE, AND PUBLIC HEALTH SERVICE. THERE ARE REGULAR 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. 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 REGULAR 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 REGULAR AND LIFE MEMBERS MAY PARTICIPATE IN THE ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND AUDIT COMMITTEE REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED. COPIES OF THE 990 ARE MADE AVAILABLE TO ALL BOARD MEMBERS. 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 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 2024. FOR OTHER OFFICERS AND KEY EMPLOYEES, HUMAN RESOURCES REVIEWS COMPETITIVE MARKET ANALYSIS BY AN INDEPENDENT CONSULTANT (PRM CONSULTING) WHICH DETERMINES THE APPROPRIATE PAY CORRIDOR FOR EACH OFFICER OR KEY 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 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 DIRECTORS WITHIN BOARD GUIDELINES AND INTENT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. 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 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND Q 316682 FMV MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND O 775994 FMV THE MOAA FOUNDATION B 477986 FMV THE MOAA FOUNDATION N 400608 FMV THE MOAA FOUNDATION O 981646 FMV