2014-05-14T10:55:38-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2013-01-01 530172821 MILITARY OFFICERS ASSOCIATION OF AMERICA MILI 7035492311 201 N WASHINGTON ST ALEXANDRIA VA 22314 COL JAMES O'BRIEN CFO 7038388102 2014-05-12 1 DAVID TRIMNER P00444822 5712279500 2013 2015-11-30 17:44:51Z VADM NORBERT RYAN 201 N WASHINGTON ST ALEXANDRIA VA 22314 64635244 0 X WWW.MOAA.ORG X 1944 VA TO BE THE PROFESSIONAL ASSOCIATION OF CHOICE FOR ALL MILITARY OFFICERS AND THEIR FAMILIES BY: 1) BEING THE MOST EFFECTIVE ORGANIZATION SHAPING RELEVANT GOVERNMENT POLICY; 2) BEING THE MOST VALUABLE INFORMATION SOURCE FOR THE MILITARY COMMUNITY; 3) PROMOTING THE ENDURING VALUES OF MILITARY PROFESSIONALS; 4) PROVIDING HIGH-QUALITY PRODUCTS AND SERVICES TO HELP MEMBERS MEET THEIR PROFESSIONAL, FINANCIAL, AND FAMILY NEEDS. MOAA'S HIGHEST PRIORITY IS PROVIDING FIRST-CLASS SERVICE TO OUR MEMBERS. WE ARE THE LEADING VOICE ON COMPENSATION AND BENEFIT MATTERS FOR ALL MEMBERS OF THE MILITARY COMMUNITY. WE PROVIDE ADVICE AND GUIDANCE TO OUR MEMBERS. 36 35 108 86 2379227 0 0 368434 12143498 11813543 12007103 5843100 5590433 5274066 29741034 23299143 73791 56618 0 0 10119409 10239758 0 0 0 15611682 15959439 25804882 26255815 3936152 -2956672 119757840 126239417 64310103 64494566 55447737 61744851 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, EDUCATION AND COUNSELING ASSISTANCE TO SERVICE MEMBERS AND THEIR FAMILIES ON MATTERS RELATING TO MILITARY TO CIVILIAN TRANSITION, EMPLOYMENT PROCESSES, MILITARY RETIREMENT, BENEFITS, FINANCIAL MATTERS AND BASE PRIVILEGES. THIS INCLUDES MILITARY RETIRED PAY, MEDICAL CARE, SURVIVOR BENEFITS, SOCIAL SECURITY, VA BENEFITS, EMPLOYMENT ISSUES, MILITARY BASE PRIVILEGES AND FINANCIAL AND TAX ISSUES. IN 2013, 71 PRESENTATIONS WERE CONDUCTED ON DEPARTMENT OF DEFENSE LOCAL FACILITIES ACROSS THE COUNTRY. CHAPTER SUPPORTTHE ORGANIZATION PROVIDES SUPPORT TO 409 INDEPENDENTLY ORGANIZED AND RUN CHAPTERS WORLDWIDE. THIS SUPPORT INVOLVES CHARTERING, PROVIDING ORGANIZATIONAL AND ADMINISTRATIVE GUIDANCE AND VISITING APPROXIMATELY 150 OF THESE CHAPTERS ANNUALLY. THESE VISITS ARE TO EDUCATE THE MEMBERS ON THE LEGISLATIVE EFFORTS OF THE NATIONAL ORGANIZATION AND PROVIDE ADVICE AND ASSISTANCE RELATING TO THEIR RETIREMENT BENEFITS AND PRIVILEGES. TRANSITION SERVICESMOAA PROVIDES ASSISTANCE TO MEMBERS AND THEIR SPOUSES IN CAREER TRANSITION. TRANSITION SERVICES OFFERS RESUME ADVICE, JOB LISTINGS, BACKGROUND INFORMATION ON MORE THAN ONE MILLION COMPANIES AND A WORLDWIDE NETWORK OF FELLOW MOAA MEMBERS. MOAA PARTICIPATES IN APPROXIMATELY 150 DEPARTMENT OF DEFENSE TRANSITION ASSISTANCE PROGRAM BRIEFINGS EACH YEAR ACROSS THE COUNTRY. IN ADDITION, MOAA CONDUCTS AT LEAST TWO JOB FAIRS EACH YEAR FOR ITS MEMBERS. 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 1 121 0 108 1 1 1 0 0 0 0 0 0 0 0 0 X 36 35 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JAMES O'BRIEN 7038388102 201 N WASHINGTON ST ALEXANDRIA VA 22314 NANCY P ANDERSON MEMBER 1.00 X 1419 0 0 PETER J BOYNTON MEMBER 1.00 X 1201 0 0 CHARLOTTE B BROGA MEMBER 1.00 1.00 X 0 0 0 MATTHEW P CAULFIELD MEMBER 1.00 X 4539 0 0 ERIC T CHASE MEMBER 1.00 1.00 X 0 0 0 JOHN J CHERNOSKI MEMBER 1.00 X 0 0 0 GARY E CLARK MEMBER 1.00 1.00 X 1012 0 0 MATTHEW G CLARK MEMBER 1.00 X 2573 0 0 SAMUEL P DE BOW MEMBER 1.00 X 0 0 0 KATHLEEN M DUSSAULT MEMBER 1.00 X 155 0 0 RICHARD J ERICKSON MEMBER 1.00 X 778 0 0 BRUCE C FRANDSEN MEMBER 1.00 X 1263 0 0 GARY W FREDRICKS MEMBER 1.00 X 2201 0 0 DONALD R FREESE MEMBER 1.00 X 0 0 0 J BRUCE HAMILTON MEMBER 1.00 X 0 0 0 LARRY L HERETH MEMBER 1.00 X 837 0 0 KELLY F HILLAND MEMBER 1.00 X 600 0 0 JOYCE M JOHNSON MEMBER 1.00 1.00 X 10397 0 0 MICHAEL A KIEFER MEMBER 1.00 1.00 X 0 0 0 PATRICK J KUSIAK MEMBER 1.00 X 0 0 0 RICHARD C MARR MEMBER 1.00 X 1606 0 0 EDWARD L MARVIN MEMBER 1.00 X 4179 0 0 KAY C MCCLAIN MEMBER 1.00 2.00 X 0 0 0 GLENN I MILLER MEMBER 1.00 X 558 0 0 ANTONIO T PIMENTEL MEMBER 1.00 X 826 0 0 BARBARA J RAMSEY MEMBER 1.00 X 1004 0 0 SHARON I RICHIE MEMBER 1.00 1.00 X 0 0 0 RANDALL L RIGBY MEMBER 1.00 1.00 X 1906 0 0 CHARLES T ROBERTSON MEMBER 1.00 X 568 0 0 PAUL ROBINSON MEMBER 1.00 1.00 X 527 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 1.00 X 0 0 0 ROBERT J SILAH MEMBER 1.00 X 1223 0 0 CHARLES N STARNES MEMBER 1.00 1.00 X 1969 0 0 JOHN H TILELLI CHAIRMAN OF THE BOARD 4.00 X 45482 0 0 PETER B WELCH MEMBER 1.00 X 0 0 0 NORBERT R RYAN PRESIDENT & CEO 32.00 3.00 X 495503 0 111446 JAMES O'BRIEN CFO 30.00 5.00 X 167406 0 21515 JOSEPH G LYNCH SECRETARY 30.00 5.00 X 169142 0 32667 MICHAEL HAYDEN DIRECTOR GOV'T RELATIONS 35.00 X 142292 0 17706 ANA SMYTHE DIR MEMBERSHIP SERVICES 35.00 X 130683 0 22697 MICHAEL JORDAN DIR MEMBER PRODUCTS & SERVICES 35.00 X 137729 0 32077 STEVE STROBRIDGE FORMER DIRECTOR GOV'T RELATIONS 35.00 X 148403 0 33723 GORDON HUME DIR PRINT & ELECTRONIC PUBS 35.00 X 132968 0 18787 1610949 0 290618 29 0 1 0 QUAD GRAPHICS 56 DUPLAINVILLE RD SARATOGA SPRINGS NY 12866 PRINTING 891780 PERSONIFY INC 1919 GALLOWS RD VIENNA VA 22182 SOFTWARE TRAINING AND SUPPORT 661835 LM&O ADVERTISING 2000 NORTH 14TH ST SUITE 800 ARLINGTON VA 22201 MARKETING/ADVERTISING 473630 PBD WORLDWIDE 16560 BLUEGRASS LAKES PARKWAY ALPHARETTA GA 30004 WAREHOUSE/FULFILLMENT 419580 MEMBERSHIP CORP OF AMERICA 9905 45TH AVENUE NORTH PLYMOUTH MN 55442 MARKETING/ADVERTISING 343894 9 368434 232959 368434 REGULAR & AUXILIARY MEMBER DUES 900099 9315614 9315614 ADVERTISING REVENUE 541800 2379227 2379227 CAREER FAIR 511190 118702 118702 11813543 2552323 2552323 5061913 5061913 44626878 41336101 3290777 3290777 3290777 MISCELLANEOUS 900099 212153 212153 212153 23299143 9434316 2379227 11117166 X 56618 997679 7034557 991484 614587 601451 2539 7038 99520 413449 4296854 343986 3982905 220097 737077 393336 FUNDING LIFE MEMBER DEF 4920000 COMMUNICATIONS 179565 FUNDING WIDOWS' TRUST D 135641 EQUIPMENT AND MAINTENAN 123757 103675 26255815 200 203 1743251 2492051 4269388 1082082 54502 225617 491954 661886 7772955 5674475 2058332 2098480 88396860 92322854 21512613 26440131 1230740 916113 119757840 126239417 1974891 2361646 58057169 59553905 1015147 8077 3262896 2570938 64310103 64494566 X 55447737 61567234 177617 55447737 61744851 119757840 126239417 -2956672 9253786 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 396034 396034 3453191 2211775 1241416 423196 289212 133984 3500534 3173488 327046 2098480 26440131 C 26440131 ESTIMATED LIABILITY OF WIDOWS' TRUST 1540906 ACCRUED PENSION AND DEFERRED COMPENSATION 1030032 2570938 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 2010, 2011, AND 2012 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. 0 MILITARY OFFICERS ASSOCATION OF AMERICA SCHOLARSHIP FUND 201 NORTH WASHINGTON STREET ALEXANDRIA VA 22314 541659039 501(C)(3) 56618 SUPPORT OF CHARITABLE MISSION X X X 1 1 X X X X X X 0 1 0 NORBERT R RYAN PRESIDENT & CEO 304072 0 75125 0 116306 0 109125 0 2321 0 606949 0 75125 0 JAMES O'BRIEN CFO 159676 0 4425 0 3305 0 16437 0 5078 0 188921 0 0 0 JOSEPH G LYNCH SECRETARY 151378 0 5900 0 11864 0 29591 0 3076 0 201809 0 0 0 MICHAEL HAYDEN DIRECTOR GOV'T RELATIONS 134934 0 4425 0 2933 0 16542 0 1164 0 159998 0 0 0 ANA SMYTHE DIR MEMBERSHIP SERVICES 125063 0 2212 0 3408 0 20046 0 2651 0 153380 0 0 0 MICHAEL JORDAN DIR MEMBER PRODUCTS & SERVICES 130531 0 3687 0 3511 0 28320 0 3757 0 169806 0 0 0 STEVE STROBRIDGE FORMER DIRECTOR GOV'T RELATIONS 58855 0 20125 0 69423 0 32892 0 831 0 182126 0 20125 0 GORDON HUME DIR PRINT & ELECTRONIC PUBS 128625 0 1475 0 2868 0 18349 0 438 0 151755 0 0 0 PART I, LINE 4B NORBERT RYAN. DISTRIBUTION FROM THE 457(F) PLAN IN THE AMOUNT OF $94,428. THIS AMOUNT WAS INCLUDED IN THE 2013 W-2. X COSTUME JEWEL 3477 232959 AVERAGE RETAIL VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 BYLAWS WERE AMENDED TO ENABLE AUXILIARY MEMBERS AND LIFE AUXILIARY MEMBERS TO VOTE AND TO SERVE ON THE BOARD OF DIRECTORS. 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. * 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 - INDIVIDUALS WHILE SERVING IN THE FEDERAL GOVERNMENT AND WHO HAVE BEEN APPOINTED BY THE PRESIDENT BY AND WITH THE ADVICE AND CONSENT OF THE SENATE, OR HAVING BEEN ELECTED TO OFFICE IN THE FEDERAL GOVERNMENT, OR WHO OTHERWISE HAVE RENDERED EXEMPLARY SERVICE TO THE UNITED STATES AT THE NATIONAL LEVEL, MAY, ON THE INITIATIVE OF THE BOARD OF DIRECTORS, BE ELECTED HONORARY MEMBERS OF THE ASSOCIATION. THE BOARD OF DIRECTORS SHALL HAVE AUTHORITY TO TERMINATE AN HONORARY MEMBERSHIP. 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 TO 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 11 THE FINANCE AND AUDIT COMMITTEE REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED. COPIES OF THE 990 ARE PROVIDED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE GENERAL COUNSEL REQUESTS THAT EACH KEY EMPLOYEE AND BOARD MEMBER REVALIDATES 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 BASED ON THE NATURE OF THE 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 NON-PROFITS TO DETERMINE FAIR AND REASONABLE COMPENSATION FOR THE PRESIDENT. THE COMPENSATION WAS LAST REVIEWED IN 2013. FORM 990, PART VI, SECTION B, LINE 15B: THE COMPENSATION COMMITTEE REVIEWS INFORMATION PREPARED BY AN INDEPENDENT CONSULTANT WHICH DETERMINES THE APPROPRIATE PAY RANGES FOR EACH DIRECTOR'S POSITION. PERFORMANCE EVALUATIONS ARE ALSO USED IN DETERMINING COMPENSATION. THE COMPENSATION WAS LAST REVIEWED IN 2013. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE SUMMARIZED IN MILITARY OFFICER MAGAZINE. FORM 990, PART IX, LINE 11G OTHER: TOTAL EXPENSES 2,687,107. CONSULTING SERVICES: TOTAL EXPENSES 257,310. WEBSITE: TOTAL EXPENSES 217,809. SOFTWARE SUPPORT: TOTAL EXPENSES 367,302. MAILHOUSE SERVICES: TOTAL EXPENSES 77,726. MAILING AND SOLICITATION: TOTAL EXPENSES 297,953. RECRUITING INITIATIVES: TOTAL EXPENSES 118,333. CAREER FAIR: TOTAL EXPENSES 91,458. BANKING AND CREDIT CARD: TOTAL EXPENSES 181,856. 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 ADVOCACY VA 501(C)4 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 MILITARY OFFICERS ASSOCIATION OF AMERICA FOUNDATION 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 EDUCATION VA 501(C)3 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND L 339727 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND N 207117 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND O 612205 VOICES FOR AMERICAS TROOPS O 352868 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND B 56618 VOICES FOR AMERICAS TROOPS Q 410616