2015-05-15T07:39:07-05:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2014-01-01 464219250 MOAA CHARITABLE FOUNDATION MOAA 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 COL JAMES O'BRIEN CFO 7038388102 2015-05-14 1 DAVID TRIMNER P00444822 5712279500 2014 2016-04-25 22:37:26Z MOAA MILITARY FAMILY INITIATIVE VADM NORBERT RYAN 201 N WASHINGTON STREET ALEXANDRIA VA 22314 491610 0 X WWW.MOAA.ORG/FOUNDATION/ X 2013 VA ESTABLISHED TO CARRY ON CHARITABLE AND EDUCATIONAL PROGRAMS FOR ACTIVE DUTY MIITARY, RESERVE, NATIONAL GUARD, RETIRED, AND FORMER MEMBERS OF THE UNIFROMED SERVICES AND THEIR FAMILY MEMBERS AND SURVIVING SPOUSES. 2 1 0 2 0 0 125000 491610 0 0 0 0 0 0 125000 491610 0 374000 0 0 0 0 0 0 0 38964 0 38964 374000 86036 117610 125000 594304 38964 390658 86036 203646 X ESTABLISHED TO CARRY ON CHARITABLE AND EDUCATIONAL PROGRAMS FOR ACTIVE DUTY MIITARY, RESERVE, NATIONAL GUARD, RETIRED, AND FORMER MEMBERS OF THE UNIFROMED SERVICES AND THEIR FAMILY MEMBERS AND SURVIVING SPOUSES. 0 0 CAREER TRANSITION - MOAA PROGRAMS SUPPORTED BY THE FOUNDATION PROVIDE TRAINING, EDUCATION, AND JOB-SEARCH ASSISTANCE TO SERVICE MEMBERS OF ALL RANKS, REGARDLESS OF MOAA MEMBERSHIP, THROUGH CAREER FAIRS, ONSITE CAREER-TRANSITION PRESENTATIONS, A CAREER-NETWORKING GROUP ON LINKEDIN, AND CAREER-SPECIFIC TRANSITION SERVICES. 180000 180000 VETERANS DISABILITY ASSISTANCE - MANY FAMILIES WITH A DISABLED SERVICEMEMBER RELY ON VA FINANCIAL ASSISTANCE. DISABILITY COMPENSATION INCREASES BY OVER $6,000 A YEAR, ON AVERAGE, WHEN APPLICANTS RECEIVE HELP FROM A VETERANS SERVICE ORGANIZATION (VSO). MOAA IS PROUD TO SUPPORT THIS CRITICAL AREA AS A CERTIFIED VSO. 100000 100000 MILITARY SPOUSE PROGRAMS - MOAA HAS CREATED A NUMBER OF PROGRAMS - INCLUDING MULTIPLE ANNUAL SYMPOSIA AND ONLINE COMMUNICATION CHANNELS - TO ADDRESS THE FINANCIAL, EDUCATIONAL, AND CAREER NEEDS OF MILITARY SPOUSES. A MAJOR FOCUS IN THE YEARS AHEAD WILL BE MILITARY SPOUSE EMPLOYMENT. 94000 94000 MILITARY FAMILY REINTEGRATION - THROUGH ITS WARRIOR-FAMILY SYMPOSIA, ONLINE CAREGIVING RESOURCES, AND COMMUNITY HEROES AWARDS, MOAA BRINGS TOGETHER A MILITARY COMMUNITY THAT HAS ENDURED CONTINUOUS COMBAT DEPLOYMENTS WITH A CIVILIAN COMMUNITY INSULATED FROM THAT EXPERIENCE. ACTIVE/RETIRED OUTREACH - MOAA PROVIDES FINANCIAL EDUCATION AND CAREER-TRANSITION SEMINARS TO CURRENTLY SERVING MILITARY FAMILIES THROUGHOUT THE YEAR. THE MOAA MILITARY FAMILY INITIATIVE ALSO HELPS OFFSET THE ADMINISTRATIVE COSTS OF THE MOAA SCHOLARSHIP FUND, A SEPARATE 501(C)(3) ENTITY PROVIDING SCHOLARSHIPS AND INTEREST-FREE LOANS AND GRANTS TO QUALIFYING MILITARY CHILDREN. 94000 94000 374000 1 1 0 0 0 0 0 0 0 0 0 0 0 1 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 X 2 1 0 0 0 0 0 0 0 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 COL JAMES O'BRIEN 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 JOYCE M JOHNSON CHAIR 1.00 1.00 X 0 10400 0 KAY C MCCLAIN BOARD MEMBER 1.00 2.00 X 0 0 0 NORERT R RYAN JR PRESIDENT/CEO 1.00 34.00 X 0 389485 113023 JAMES O'BRIEN TREASURER 1.00 34.00 X 0 169756 21874 JOSEPH G LYNCH SECRETARY 1.00 34.00 X 0 159435 44557 0 729076 179454 0 0 1 0 0 491610 491610 491610 0 0 0 374000 374000 374000 374000 0 0 303109 79716 101600 125000 109879 125000 594304 38964 390658 38964 390658 X -38964 23930 125000 179716 86036 203646 125000 594304 117610 0 X 0 1 X 1 0 X 125000 491610 616610 125000 491610 616610 396008 220602 616610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM MOAA GENERAL FUND 109879 109879 DUE TO MOAA GENERAL FUND 390658 390658 X PART X, LINE 2: THE FOUNDATION IS TAX-EXEMPT BUT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE FOUNDATION HAS ADOPTED THE GUIDANCE ON INCOME TAX STANDARDS REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAS NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, THE ORGANIZATION'S 2013 TAX YEAR IS OPEN FOR EXAMINATION BY THE IRS. 1 MILITARY OFFICERS ASSOCIATION OF AMERICA 201 N WASHINGTON ST ALEXANDRIA VA 22314 530172821 501(C)19 374000 SPOUSE SYMPOSIUM, WARRIOR FAMILY SYMPOSIUM, VETERAN AND SURVIVOR SERVICE PROGRAM 0 1 PART I, LINE 2: ALL GRANTS TO DATE HAVE BEEN GIVEN TO MOAA, A RELATED ORGANIZATION. 0 1 0 0 0 0 0 0 0 NORERT R RYAN JR PRESIDENT/CEO 0 297674 0 75625 0 16186 0 110125 0 2898 0 502508 0 75625 JAMES O'BRIEN TREASURER 0 160481 0 5162 0 4113 0 16685 0 5189 0 191630 0 0 JOSEPH G LYNCH SECRETARY 0 148662 0 4425 0 6348 0 36398 0 8159 0 203992 0 0 PART I, LINE 4B NORBERT RYAN PARTICIPATES IN THE 457(F) PLAN, BUT DID NOT RECEIVE A DISTRIBUTION IN 2014. PART I, LINE 3 THE MOAA CHARITABLE FOUNDATION DOES NOT DIRECTLY COMPENSATE ANY OFFICERS, DIRECTORS OR TRUSTEES. SALARIES ARE ALLOCATED TO THE FOUNDATION BASED ON A PERCENTAGE OF TIME SPENT BY EMPLOYEES SUPPORTING THE FOUNDATION. THE MILITARY OFFICERS ASSOCIATION OF AMERICA UTILIZES THE FOLLOWING WHEN ESTABLISHING THE COMPENSATION OF THE CEO: 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 RESEARCH COMPANY (ARC) TO DETERMINE FAIR AND REASONABLE COMPENSATION FOR THE PRESIDENT. ARC PUBLISHES AN ANNUAL NATIONAL COMPENSATION SURVEY OF NATIONAL AND INTERNATIONAL ASSOCIATION CHIEF STAFF EXECUTIVES THAT TAKES INTO ACCOUNT THE SCOPE OF THE ASSOCIATION; TYPE OF INDUSTRY; ANNUAL GROSS REVENUES; LOCATION OF ASSOCIATION HEADQUARTERS; AND NUMBER OF YEARS THE CHIEF STAFF EXECUTIVE HAS HELD THE POSITION. ARC ALSO PREPARES AN ANNUAL PERSONALIZED COMPENSATION REPORT FOR MOAA THAT TAKES INTO ACCOUNT THE AFOREMENTIONED CHARACTERISTICS TO PROVIDE THE AVERAGE COMPENSATION FOR LIKE POSITIONS. 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 2015. FORM 990, PART VI, SECTION B, LINE 11 THE FOUNDATION BOARD AND AUDIT COMMITTEE WILL REVIEW THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL REVIEW IS CONDUCTED OF BOARD MEMBERS' FINANCIAL HOLDINGS AND MEMBERSHIPS IN OTHER ORGANIZATIONS. ALL BOARD AND KEY STAFF MEMBERS ARE COVERED. 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 ST ALEXANDRIA VA 22314 530172821 PROVIDING ADVOCACY AND GUIDANCE TO MEMBERS OFTHE MILITARY VA 501(C)(19) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA B 374000 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA O 111830 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA N 88318 FAIR MARKET VALUE