2023-05-11T14:28:21-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-01-01 530172821 MILITARY OFFICERS ASSOCIATION OF AMERICA MILI 7035492311 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS VICE PRESIDENT & CFO 7038388102 2023-05-11 1 REGINA CHAVIS XXX-XX-XXXX 1 LAUREN N WEST P01970042 2156433900 2023-05-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z REGINA D CHAVIS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 45248088 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 36 101 91 1704734 122106 1239 384 10239060 10256344 11193650 2206291 16598848 6465434 38032797 18928453 489429 1111528 0 0 10824385 11547861 0 0 0 10877019 12165662 22190833 24825051 15841964 -5896598 184530638 161728762 68276170 67700039 116254468 94028723 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 2,000 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 AND BENEFITS EDUCATION PROGRAMS. THIS INCLUDES RESUME ADVICE, CAREER COUNSELING, JOB LISTINGS, AND SELF-MARKETING ASSISTANCE ON EMPLOYMENT OPPORTUNITIES WITH VETERAN-FRIENDLY COMPANIES AND FINANCIAL AND BENEFITS CONSULTATIONS TO SUPPORT THEM AT WHATEVER THEIR STAGE IN LIFE. MOAA PARTICIPATES IN DEPARTMENT OF DEFENSE TRANSITION ASSISTANCE PROGRAM BRIEFINGS AND RETIREE APPRECIATION DAY EVENTS LIVE AND VIRTUALLY ACROSS THE COUNTRY... CONTINUE ON SCHEDULE OIN ADDITION, MOAA CONDUCTS EDUCATIONAL WEBINAR EVENTS AND AT LEAST SIX 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 1 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 81 0 101 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 VA 22314 GEN GARY L NORTH CHAIR - STARTING OCT 2022 1.00 1.00 X X 0 0 0 WALTER L SHARP CHAIR - THROUGH OCT 2022 1.00 0.00 X X 57240 0 0 CHARLES W ANDERSON MEMBER 1.00 0.00 X 0 0 0 JOHNATHAN W BAILEY MEMBER 1.00 0.00 X 0 0 0 STEPHEN A BEDARD MEMBER 1.00 0.00 X 0 0 0 SAMUEL J T BOONE MEMBER 1.00 0.00 X 0 0 0 RICHARD A BUCHANAN MEMBER 1.00 2.00 X 0 0 0 MYLES B CAGGINS III MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 RONALD J CLARK MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 STEPHANIE E DAWSON MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 SCOTT D DEITCHMAN MEMBER 1.00 0.00 X 0 0 0 JAMES G FOGGO MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 ELMER F GREEN JR MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 NANCY A HANN MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 MARVIN H HEINZE MEMBER 1.00 0.00 X 0 0 0 MICHAEL W HEWITT MEMBER 1.00 0.00 X 0 0 0 LELIA P JACKSON MEMBER 1.00 0.00 X 0 0 0 THEODORE J JANOSKO MEMBER 1.00 0.00 X 0 0 0 BRADLEY S JEWITT MEMBER 1.00 0.00 X 0 0 0 VIRGINIA GAIL JOYCE MEMBER 1.00 2.00 X 0 0 0 THOMAS J JURKOWSKY MEMBER 1.00 0.00 X 0 0 0 BRUCE E KASOLD MEMBER 1.00 1.00 X 0 0 0 PETER K KLOEBER MEMBER 1.00 0.00 X 0 0 0 SHARRON A MACKEY MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 LUCRETIA M MCCLENNEY MEMBER 1.00 1.00 X 0 0 0 FRED M MIDGETTE MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 JAMES C MURPHY MEMBER 1.00 0.00 X 0 0 0 STEPHEN W OLIVER JR MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 MARCANTONIO J OLIVERI MEMBER 1.00 0.00 X 0 0 0 ROBERT P PALMER MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 ARIC J RAUS MEMBER 1.00 0.00 X 0 0 0 STEVAN B RICHARDS MEMBER 1.00 0.00 X 0 0 0 ROJAN J ROBOTHAM MEMBER 1.00 1.00 X 0 0 0 WG BUD SCHNEEWEIS MEMBER - STARTING OCT 2022 1.00 0.00 X 0 0 0 DONALD F THOMPSON MEMBER 1.00 0.00 X 0 0 0 KATHLEEN G THORP MEMBER 1.00 0.00 X 0 0 0 THOMAS D WALDHAUSER MEMBER 1.00 0.00 X 0 0 0 ROBERT E DAY JR MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 JERI I GRAHAM MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 ALLISON A HICKEY MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 MATTHEW W KUSKIE MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 MARY J MAYER MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 C ANDREW MCCAWLEY MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 JOHN F REGNI MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 ERNEST E ROBINSON MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 WALTER J SMILEY JR MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 PETER N TROEDSSON MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 GARRY R WHITE MEMBER - THROUGH OCT 2022 1.00 0.00 X 0 0 0 DANA T ATKINS PRESIDENT & CEO 33.00 2.00 X 482323 0 49022 JAMES O'BRIEN CHIEF OPERATING OFFICER 32.00 3.00 X 334349 0 53242 REGINA D CHAVIS VICE PRESIDENT & CFO 32.00 3.00 X 305936 0 50432 JOSEPH G LYNCH SECRETARY 32.00 3.00 X 310966 0 46308 ALAN R ENGLISH VP COMMUNICATIONS 35.00 0.00 X 225387 0 55205 DANIEL F MERRY VP GOVERNMENT RELATIONS 35.00 0.00 X 213239 0 40956 JAMES A CARMAN VP TRANSITION AND MEMBER 35.00 0.00 X 200222 0 37140 AMANDA A CENTERS VP DEVELOPMENT 35.00 0.00 X 190509 0 44630 KATHERINE E PARTAIN VP, MEMBERSHIP & MARKETING 35.00 0.00 X 179368 0 47203 2499539 0 424138 44 0 1 0 QUAD P O BOX 842858 BOSTON MA 02284 MAGAZINE 1745740 GROUP BENEFIT SERVICES INC 2 CORPORATE DRIVE SUITE 636 SHELTON CT 06484 HEALTH BENEFITS ADMINISTRATOR 864511 APLUSIFY 12410 MILESTONE CENTER DR SUITE 60 GERMANTOWN MD 20876 SOFTWARE DEVELOPMENT 765693 UNITED STATES POSTAL SERVICES P O BOX 21666 EAGAN MN 55121 FRIEGHT COST 716000 THE GATE WORLDWIDE LLC 71 5TH AVENUE 8TH FLOOR NEW YORK NY 10003 MARKETING 698272 22 384 384 REGULAR & LIFE MEMBER DUES 900099 8504985 8504985 ADVERTISING REVENUE 541800 1704734 1704734 TRANSITION SERVICES 900099 46625 46625 10256344 2842877 2842877 6380444 6380444 25683049 26319635 -636586 -636586 -636586 84990 84990 84990 18928453 8551610 1704734 8671725 X 1111528 1632577 7773207 881033 600678 660366 17312 96224 309210 3073618 721620 2916070 159260 693756 107265 448818 FUNDING LIFE MEMBER DEF 3300000 COMMUNICATIONS 227693 TAXES 94816 24825051 982270 883717 1014597 1458471 1105855 1391687 117199 93829 427730 772531 19012961 6849892 11469515 12163069 145980671 115750753 21871273 28226733 1561528 987972 184530638 161728762 2315901 1962129 62054662 60315786 420780 296902 1503065 3110703 1981762 2014519 68276170 67700039 X 116254468 94028723 116254468 94028723 184530638 161728762 -5896598 -16329147 0 X 0 1 X 1 0 396034 396034 10672156 1633741 9038415 7944771 5216151 2728620 12163069 ALTERNATIVES 28226733 C 28226733 ESTIMATED LIABILITY OF WIDOWS' TRUST 845206 ACCRUED PENSION AND DEFERRED COMPENSATION 1169313 2014519 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 1111528 0 N/A N/A CHARITIBLE WORK IN COMMUNITY AND COVID-19 RELIEF X X X 1 1 X X X X X 0 1 0 DANA T ATKINS PRESIDENT & CEO 364853 0 103328 0 14142 0 48875 0 147 0 531345 0 0 0 JAMES O'BRIEN CHIEF OPERATING OFFICER 269912 0 58826 0 5611 0 49440 0 3802 0 387591 0 0 0 JOSEPH G LYNCH SECRETARY 253473 0 50291 0 7202 0 44450 0 1858 0 357274 0 0 0 REGINA D CHAVIS VICE PRESIDENT & CFO 239930 0 59391 0 6615 0 48583 0 1849 0 356368 0 0 0 ALAN R ENGLISH VP COMMUNICATIONS 201593 0 21919 0 1875 0 38381 0 16824 0 280592 0 0 0 DANIEL F MERRY VP GOVERNMENT RELATIONS 187517 0 19247 0 6475 0 35279 0 5677 0 254195 0 0 0 JAMES A CARMAN VP TRANSITION AND MEMBER 164771 0 24373 0 11078 0 32552 0 4588 0 237362 0 0 0 AMANDA A CENTERS VP DEVELOPMENT 169769 0 20365 0 375 0 32496 0 12134 0 235139 0 0 0 KATHERINE E PARTAIN VP, MEMBERSHIP & MARKETING 159817 0 18711 0 840 0 31634 0 15569 0 226571 0 0 0 PART I, LINE 1A MOAA REIMBURSE THE CEO GEN. DANA ATKINS FOR HIS SPOUSE TO TRAVEL WITH HIM AND THE PORTION FOR SPOUSE'S TRAVEL IS CONSIDERED TAXABLE BENEFIT AND THUS GEN. ATKINS RECEIVED A GROSS-UP PAYMENT. MOAA ALSO REIMBURSED GEN. ATKINS FOR HIS ARMY NAVY CLUB DUES. PART I, LINE 4B: IN 2022, FOLLOWING OFFICERS PARTICIPATED IN 457(B) DEFERRED CONTRIBUTION: DANA T ATKINS - $20,280 REGINA D CHAVIS - $20,500 JAMES O'BRIEN - $20,500 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. 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, 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 2022. 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 WAS LAST UNDERTAKEN IN 2022. 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 MAILING AND SOLICITATION 156,038. CONSULTING SERVICES 244,676. SOFTWARE SUPPORT 521,278. MAIL HOUSE SERVICES 71,857. BANKING AND CREDIT CARD 91,218. WEBSITE 37,208. RECRUITING INITIATIVE 23,540. OTHER 1,927,803. 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 THE MOAA FOUNDATION 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 EDUCATION VA 501(C)(3) 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND N 227632 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND Q 895844 FAIR MARKET VALUE THE MOAA FOUNDATION B 1111528 FAIR MARKET VALUE THE MOAA FOUNDATION N 361803 FAIR MARKET VALUE