2017-08-15T07:39:20-05:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 901 N GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2016-01-01 530172821 MILITARY OFFICERS ASSOCIATION OF AMERICA MILI 7035492311 201 N WASHINGTON ST ALEXANDRIA VA 22314 REGINA D CHAVIS CFO 7038388102 2017-08-14 1 DAVID TRIMNER P00444822 5712279500 67.137.57.251 2017-08-14 10:03:23 ED P 4A34DDD2479D050C8546585CBA089292EB24AB94 A175373D45E559E55EF517D222C8E1A12593D80C 2016 2021-01-29 14:40:06Z LT GEN DANA T ATKINS 201 N WASHINGTON ST ALEXANDRIA VA 22314 42346813 0 X WWW.MOAA.ORG X 1944 VA TO BE THE PROFESSIONAL ASSOCIATION OF CHOICE FOR ALL MILITARY OFFICERS AND THEIR FAMILIES. 49 48 107 97 2269520 0 1080368 667185 11839528 11152618 9623105 2984182 6240935 10700221 28783936 25504206 67922 82092 0 0 10860042 9690333 0 0 0 16209216 13972170 27137180 23744595 1646756 1759611 115292480 122950831 68931976 69955723 46360504 52995108 PROVIDE FIRST-CLASS SERVICE TO OUR MEMBERS. WE ARE THE LEADING VOICE ON COMPENSATION & BENEFIT MATTERS FOR ALL MEMBERS OF THE MILITARY COMMUNITY. WE PROVIDE ADVICE & GUIDANCE TO OUR MEMBERS. 0 0 MILITARY BENEFITSMOAA PROVIDES TECHNICAL ADVICE AND ASSISTANCE TO MEMBERS, THEIR FAMILIES AND THE BROADER MILITARY COMMUNITY ON MATTERS RELATING TO MILITARY RETIREMENT RIGHTS, BENEFITS, AND PRIVILEGES. THIS INCLUDES MILITARY RETIRED PAY, MEDICAL CARE, SURVIVOR BENEFITS, SOCIAL SECURITY, VA BENEFITS, EMPLOYMENT RESTRICTIONS, MILITARY BASE PRIVILEGES, AND INCOME TAX ISSUES. APPROXIMATELY 20-30 BRIEFINGS ARE PROVIDED EACH YEAR AT THE DEPARTMENT OF DEFENSE (DOD) RETIREE OPEN HOUSE MEETINGS ACROSS THE COUNTRY. CHAPTER SUPPORTTHE ORGANIZATION PROVIDES SUPPORT TO 405 INDEPENDENTLY ORGANIZED AND LOCALLY CONTROLLED CHAPTERS WORLDWIDE. THIS SUPPORT INVOLVES CHARTERING, PROVIDING ORGANIZATIONAL AND ADMINISTRATIVE GUIDANCE AND VISITING APPROXIMATELY 140 OF THESE CHAPTERS ANNUALLY. THESE VISITS ARE TO EDUCATE THE MEMBERS ON THE LEGISLATIVE ADVOCACY EFFORTS OF THE NATIONAL ORGANIZATION AND PROVIDE ADVICE AND ASSISTANCE RELATING TO THEIR EARNED MILITARY SERVICE BENEFITS AND PRIVILEGES. TRANSITION SERVICES MOAA PROVIDES ASSISTANCE AND INFORMATION TO MEMBERS, THEIR SPOUSES AND THE MILITARY COMMUNITY IN MATTERS RELATING TO CAREER TRANSITION. THIS INCLUDES RESUME ADVICE, JOB LISTINGS AND SELF-MARKETING ASSISTANCE ON EMPLOYMENT OPPORTUNITIES WITH VETERAN-FRIENDLY COMPANIES. MOAA PARTICIPATES IN APPROXIMATELY 200 DEPARTMENT OF DEFENSE TRANSITION ASSISTANCE PROGRAM BRIEFINGS EACH YEAR ACROSS THE COUNTRY. IN ADDITION, MOAA CONDUCTS AT LEAST FOUR LIVE AND VIRTUAL CAREER FAIRS FOR ITS MEMBERS, THEIR SPOUSES AND THE BROADER MILITARY COMMUNITY EACH YEAR. 0 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 109 0 107 1 1 1 0 0 0 0 0 0 0 0 0 X 49 48 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X REGINA D CHAVIS CFO 7038388102 201 N WASHINGTON ST ALEXANDRIA VA 22314 CHARLES W ANDERSON MEMBER 1.00 X 0 0 0 CHRISTOPHER L BURNHAM MEMBER 1.00 X 0 0 0 ROBERT G CERTAIN MEMBER 1.00 X 0 0 0 ERIC T CHASE MEMBER 1.00 1.00 X 0 0 0 JOHN J CHERNOSKI MEMBER 1.00 X 0 0 0 MATTHEW G CLARK MEMBER 1.00 1.00 X 0 0 0 JAMES M CONNER MEMBER 1.00 X 1721 0 0 MICHAEL L COWAN MEMBER 1.00 X 0 0 0 JUAN M CROCKETT MEMBER 1.00 1.00 X 0 0 0 SAMUEL P DE BOW MEMBER 1.00 X 0 0 0 WALTER F DORAN MEMBER 1.00 1.00 X 0 0 0 KATHLEEN M DUSSAULT MEMBER 1.00 X 0 0 0 BRUCE C FRANDSEN MEMBER 1.00 1.00 X 2771 0 0 BRUCE J HAMILTON MEMBER 1.00 X 0 0 0 EDWARD HANLON JR MEMBER 1.00 X 1180 0 0 JOYCE N HARTE MEMBER 1.00 1.00 X 0 0 0 CLARE HELMINIAK MEMBER 1.00 X 0 0 0 LARRY L HERETH MEMBER 1.00 X 706 0 0 KELLY F HILLAND MEMBER 1.00 X 0 0 0 PATRICK J KUSIAK MEMBER 1.00 X 0 0 0 RICHARD C MARR MEMBER 1.00 X 1446 0 0 EDWARD L MARVIN MEMBER 1.00 X 2525 0 0 KAY C MCCLAIN MEMBER 1.00 2.00 X 0 0 0 ANTONIO T PIMENTAL MEMBER 1.00 X 926 0 0 DAVID E PRICE MEMBER 1.00 X 2350 0 0 BARBARA J RAMSEY MEMBER 1.00 X 1312 0 0 VELMA L RICHARDSON MEMBER 1.00 X 0 0 0 RANDALL L RIGBY MEMBER 1.00 X 0 0 0 CHARLES T ROBERTSON CHAIRMAN 4.00 X 50175 0 0 MICHAEL D ROCHELLE MEMBER 1.00 1.00 X 0 0 0 MICHAEL J ROGERS MEMBER 1.00 X 0 0 0 JOHN J SHEEHAN MEMBER 4.00 X 0 0 0 ROBERT J SILAH MEMBER 1.00 X 0 0 0 FRANK J SNYDER MEMBER 1.00 1.00 X 0 0 0 CHARLES N STARNES MEMBER 1.00 1.00 X 1369 0 0 PETER TROEDSSON MEMBER 1.00 1.00 X 1435 0 0 GORDON E VAN HOOK MEMBER 1.00 X 0 0 0 RICHARD A BUCHANAN MEMBER 1.00 1.00 X 0 0 0 ROBERT E DAY MEMBER 1.00 X 695 0 0 JERI I GRAHAM MEMBER 1.00 X 0 0 0 ALLISON A HICKEY MEMBER 1.00 X 0 0 0 MATTHEW W KUSKIE MEMBER 1.00 X 0 0 0 MARY J MAYER MEMBER 1.00 X 0 0 0 ANDREW C MCCAWLEY MEMBER 1.00 X 0 0 0 WALTER L SHARP MEMBER 1.00 X 0 0 0 JOHN F REGNI MEMBER 1.00 1.00 X 0 0 0 ERNEST E ROBINSON MEMBER 1.00 X 0 0 0 WALTER J SMILEY MEMBER 1.00 1.00 X 0 0 0 GARRY R WHITE MEMBER 1.00 X 0 0 0 NORBERT R RYAN FORMER PRESIDENT/CEO 32.00 3.00 X 352726 0 29778 JAMES O'BRIEN TREASURER 31.00 4.00 X 181566 0 29900 JOSEPH G LYNCH SECRETARY 31.00 4.00 X 176245 0 40781 DANA T ATKINS PRESIDENT/CEO 32.00 3.00 X 277453 0 90653 STEVEN STROBRIDGE VP GOVERNMENT RELATIONS 35.00 X 187398 0 24168 JAMES CARMAN VP TRANSITION AND MEMBER SERVICES 35.00 X 139597 0 24639 MICHAEL TURNER VP DEVELOPMENT 35.00 X 155121 0 23097 JONATHAN WITHINGTON VP COMMUNICATIONS 35.00 X 145960 0 24365 WILLIAM WRIGHT DIRECTOR OF CHAPTERS AND COUNCILS 35.00 X 132463 0 22993 SUZANNE WALKER DIRECTOR EVENTS 35.00 X 129873 0 23017 1947013 0 333391 31 1 1 0 QUAD GRAPHICS 56 DUPLAINVILLE ROAD SARATOGA SPRINGS NY 12886 PRINTING 1284648 LM&O ADVERTISING 2000 NORTH 14TH ST SUITE 800 ARLINGTON VA 22201 MARKETING/ADVERTISING 782790 PBD WORLDWIDE 16560 BLUEGRASS LAKES PARKWAY ALPHARETTA GA 30004 WAREHOUSE/FULFILLMENT 442195 PERSONIFY INC 1919 GALLOWS ROAD SUITE 400 VIENNA VA 22182 SOFTWARE SUPPORT/TRAINING 439682 MEBERSHIP CORP OF AMERICA 10405 6TH AVENUE NORTH 130 PLYMOUTH MN 55441 MARKETING/ADVERTISING 267941 13 453887 213298 207905 667185 REGULAR & AUXILIARY MEMBER DUES 900099 8832665 8832665 ADVERTISING REVENUE 541800 2269520 0 2269520 TRANSITION SERVICES 511190 50433 50433 11152618 2981264 2981264 10641994 10641994 16845525 16842607 2918 2918 2918 58227 58227 58227 25504206 8883098 2269520 13684403 X 82092 1458283 6277643 803992 584270 566145 10375 33373 108068 330372 3479836 296294 3455107 245823 521792 399264 FUNDING LIFE MEMBER DEF 4550000 COMMUNICATIONS 275781 TAXES 103040 FUNDING WIDOWS' TRUST D 83631 79414 23744595 200 200 3942678 4475383 704650 891159 170734 263782 78414 89209 8558573 6556591 2287945 2001982 94417968 100292996 12814197 13702603 875694 1233517 115292480 122950831 2232214 1725058 64382217 65916683 1751 52711 2315794 2261271 68931976 69955723 X 46241904 52787203 118600 207905 46360504 52995108 115292480 122950831 1759611 4874993 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 396034 396034 3521250 2403974 1117276 489224 375058 114166 4152065 3777559 374506 2001982 13702603 F 13702603 ESTIMATED LIABILITY OF WIDOWS' TRUST 1316467 ACCRUED PENSION AND DEFERRED COMPENSATION 944804 2261271 X PART X, LINE 2: MILITARY OFFICERS ASSOCIATION OF AMERICA IS A TAX-EXEMPT ORGANIZATION, BUT IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. MOAA HAS ADOPTED THE GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. SHOULD THE TAX-EXEMPT STATUS BE CHALLENGED IN THE FUTURE, THE ORGANIZATIONS 2012, 2013, AND 2014 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND 201 NORTH WASHINGTON STREET ALEXANDRIA VA 22314 541659039 501(C)(3) 82092 SUPPORT OF CHARITABLE MISSION 1 X X X 1 1 X X X X X X 0 1 0 NORBERT R RYAN FORMER PRESIDENT/CEO 6990 0 21125 0 324611 0 29625 0 153 0 382504 0 21250 0 JAMES O'BRIEN TREASURER 171563 0 7375 0 2628 0 25318 0 4582 0 211466 0 0 0 JOSEPH G LYNCH SECRETARY 162355 0 7297 0 6593 0 36398 0 4383 0 217026 0 0 0 DANA T ATKINS PRESIDENT/CEO 269546 0 0 0 7907 0 89925 0 728 0 368106 0 0 0 STEVEN STROBRIDGE VP GOVERNMENT RELATIONS 172244 0 4425 0 10729 0 21965 0 2203 0 211566 0 0 0 JAMES CARMAN VP TRANSITION AND MEMBER SERVICES 130178 0 5900 0 3519 0 20258 0 4381 0 164236 0 0 0 MICHAEL TURNER VP DEVELOPMENT 145946 0 3687 0 5488 0 21756 0 1341 0 178218 0 0 0 JONATHAN WITHINGTON VP COMMUNICATIONS 138360 0 5162 0 2438 0 20910 0 3455 0 170325 0 0 0 WILLIAM WRIGHT DIRECTOR OF CHAPTERS AND COUNCILS 122731 0 4910 0 4822 0 20990 0 2003 0 155456 0 0 0 SUZANNE WALKER DIRECTOR EVENTS 124568 0 1881 0 3424 0 18863 0 4154 0 152890 0 0 0 PART I, LINE 4B NORBERT RYAN PARTICIPATES IN THE 457(F) PLAN, BUT DID NOT RECEIVE A DISTRIBUTION IN 2016. X COSTUME JEWELRY 0 207905 AVERAGE RETAIL VALUE 0 0 0 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, AND PUBLIC HEALTH SERVICE. THERE ARE REGULAR MEMBERS, LIFE MEMBERS, AND AUXILIARY 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. AUXILIARY MEMBERS: WIDOWS AND WIDOWERS OF DECEASED MEMBERS OR OF ANY DECEASED INDIVIDUAL WHO WOULD HAVE BEEN ELIGIBLE FOR MEMBERSHIP. 4. LIFE AUXILIARY 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 AUXILIARY 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 EACH YEAR THE GENERAL COUNSEL REQUESTS THAT KEY EMPLOYEES AND BOARD MEMBERS REVALIDATE THEIR STATEMENT ABOUT POTENTIAL CONFLICTS. THE GENERAL COUNSEL VERIFIES THERE ARE NO CONFLICTS. IF ANY POTENTIAL CONFLICT ARISES, THE CHAIRMAN OF THE BOARD DICTATES THE RESOLUTION TO THE POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 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 2015. FOR OTHER OFFICERS AND KEY EMPLOYEES, HUMAN RESOURCES REVIEWS COMPETITIVE MARKET ANALYSIS BY AN INDEPENDENT CONSULTANT (PRM CONSULTING) WHICH DETERMINES THE APPROPRIATE PAY RANGES FOR EACH DIRECTOR'S 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 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 DIRECTORS WITHIN BOARD GUIDELINES. THE PROCESS WAS LAST UNDERTAKEN IN 2016. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE SUMMARIZED IN MILITARY OFFICER MAGAZINE. FORM 990, PART IX, LINE 11G OTHER 1,942,130. CONSULTING SERVICES 355,625. WEBSITE 78,618. SOFTWARE SUPPORT 350,000. MAILHOUSE SERVICES 126,496. MAILING AND SOLICITATION 272,622. RECRUITING INITIATIVES 78,093. CAREER FAIR 98,848. BANKING AND CREDIT CARD 177,404. MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND 201 N WASHINGTON STREET ALEXANDRIA VA 22314 541659039 EDUCATIONAL ASSISTANCE VA 501(C)3 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 VOICES FOR AMERICA'S TROOPS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 273519768 EDUCATION VA 501(C)4 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 MOAA MILITARY FAMILY INITIATIVE 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 EDUCATION VA 501(C)3 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND O 646022 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS O 108849 FAIR MARKET VALUE MOAA MILITARY FAMILTY INITIATIVE O 251231 FAIR MARKET VALUE MOAA MILITARY FAMILTY INITIATIVE C 453887 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS Q 124426 FAIR MARKET VALUE MOAA MILITARY FAMILTY INITIATIVE N 108106 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND B 82092 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND N 235027 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND L 306814 FAIR MARKET VALUE