2023-05-11T14:27:56-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-01-01 464219250 THE MOAA FOUNDATION MOAA 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS TREASURER/CFO 7038388102 2023-05-11 1 REGINA CHAVIS 999009999 0 LAUREN N WEST P01970042 2156433900 2023-05-04 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z REGINA D CHAVIS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 1709828 0 X WWW.MOAA.ORG/FOUNDATION/ X 2013 VA CHARITABLE & EDUCATIONAL PROGRAMS FOR MILITARY & VETERAN FAMILIES & SURVIVING SPOUSES. 5 5 0 10 0 0 1044470 1709828 0 0 0 0 0 -39552 1044470 1670276 161329 144158 0 0 871926 941546 0 0 206536 136109 157664 1169364 1243368 -124894 426908 572578 507600 509630 17744 62948 489856 X CARRY ON CHARITABLE AND EDUCATIONAL PROGRAMS FOR ACTIVE DUTY MILITARY, RESERVE, NATIONAL GUARD, RETIRED, AND FORMER MEMBERS OF THE UNIFORMED SERVICES AND THEIR FAMILY MEMBERS AND SURVIVING SPOUSES. 0 0 540521 0 0 CAREER TRANSITION/PROFESSIONAL ED OUTREACH:THROUGH THE MOAA FOUNDATION CAREER TRANSITION TRACK, MOAA DELIVERS BEST-IN-CLASS CAREER DEVELOPMENT PROGRAMS. DUE TO FUNDING PROVIDED BY THE FOUNDATION, SERVICES ARE FREE AND OPEN TO THE BROADER MILITARY AND VETERAN COMMUNITIES. WITH THE IMPACTS OF COVID-19, MOAA'S CAREER TRANSITION EXPERTS CONTINUED TO PROVIDE AWARD WINNING CAREER TRASITION ASSISTANCE AND EDUCATION RESOURCES FOR FREE IN A VIRTUAL SETTING. IN TOTAL, THE FOUNDATION SUPPORTED THE FOLLOWING VIRTUAL EVENTS: 56 CAREER TRANSITION LECTURES, 52 FINANCE & BENEFITS LECTURES, 39 WEBINARS, & 7 VIRTUAL CAREER FAIRS. ADDITIONALLY, THE CAREER TRANSITION TEAM ATTENDED 20 IN-PERSON EVENTS, WHICH INCLUDED PRESENTATIONS AT LOCAL INSTALLATIONS AND TRANSITION EVENTS HOSTED BY OUTSIDE ORGANIZATIONS. 148177 58100 0 CRISIS RELIEF PROGRAM: FOLLOWING THE SUCCESSFUL COVID-19 FUND, TMF CREATED A PERMANENT CRISIS RELIEF PROGRAM TO CONTINUE HELPING THOSE IN THE MILITARY AND VETERAN COMMUNITIES FOLLOWING NATURAL DISASTERS AND CRISES. RELIEF IS IN THE FORM OF SMALL FINANCIAL GRANTS GIVEN FOR SEVERAL AREAS OF NEED, INCLUDING RENT, UTILITY PAYMENTS, GROCERIES, AND DAMAGED PROPERTY. THIS PROGRAM AIMS TO FILL A GAP IN SERVICE FOR THOSE WHO DO NOT HAVE A VA DISABILITY RATING AND THOSE NOT SUPPORTED BY OTHER SERVICE AGENCIES. 143201 86058 0 COMMUNITY OUTREACH GRANT PROGRAM: SINCE 2017, THE MOAA FOUNDATION HAS SEEN THE NUMBER OF APPLICANTS TO OUR COMMUNITY OUTREACH GRANT PROGRAM INCREASE OVER 300%. IN 2021, OVER 90% OF COMMUNITY OUTREACH GRANT APPLICANTS WERE APPROVED TO RECEIVE GRANT FUNDING. IN 2022, THE FOUNDATION WAS ABLE TO AWARD 33 GRANTS TO CHAPTERS TOTALING $86,058 AWARDED, A MEASURE OF THIS PROGRAM'S SUCCESS. 63147 0 0 MILITARY SPOUSE PROFESSIONAL DEVELOPMENT 63147 0 0 895046 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 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 0 0 X 5 5 0 0 0 0 1 1 1 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 REGINA D CHAVIS 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 GEN GARY L NORTH CHAIR UNTIL OCTOBER 2022 1.00 1.00 X X 0 0 0 GEN THOMAS D WALDHAUSER CHAIR AFTER OCTOBER 2022 1.00 1.00 X X 0 0 0 RADM RICHARD A BUCHANAN MEMBER 1.00 2.00 X 0 0 0 VAL HAWKINS MEMBER UNTIL OCTOBER 2022 1.00 0.00 X 0 0 0 KATHERINE PONDS MEMBER UNTIL OCTOBER 2022 1.00 0.00 X 0 0 0 SCOTT ESHOM MEMBER UNTIL OCTOBER 2022 1.00 0.00 X 0 0 0 JORDAN WILHELM MEMBER UNTIL OCTOBER 2022 1.00 0.00 X 0 0 0 DAVID KAPLAN MEMBER UNTIL OCTOBER 2022 1.00 0.00 X 0 0 0 CAPT PETER N TROEDSSON MEMBER UNTIL OCTOBER 2022 1.00 2.00 X 0 0 0 LTC BRUCE E KASOLD MEMBER UNTIL OCTOBER 2022 1.00 1.00 X 0 0 0 GAIL JOYCE MEMBER 1.00 2.00 X 0 0 0 LTCOL RONALD J CLARK MEMBER AFTER OCTOBER 2022 1.00 1.00 X 0 0 0 CAPT MARVIN H HEINZE MEMBER AFTER OCTOBER 2022 1.00 1.00 X 0 0 0 LT GEN DANA T ATKINS PRESIDENT/CEO 1.00 34.00 X 0 482323 49022 COL JAMES O'BRIEN CHIEF OPERATING OFFICER 1.00 34.00 X 0 334349 53242 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL OFFICER 1.00 34.00 X 0 305936 50432 MAJ GEN JOSEPH G LYNCH SECRETARY & GENERAL COUNSEL 1.00 34.00 X 0 310966 46308 0 1433574 199004 0 0 1 0 0 61648 1111528 536652 1709828 0 61648 39552 -39552 -39552 1670276 0 0 -39552 86058 86058 58100 58100 750668 533722 91616 125330 137036 97432 16725 22879 53842 38282 6571 8989 4898 4898 2711 1531 1180 11188 11188 29345 2637 32 26676 28317 22317 6000 22111 19483 2446 182 31210 30296 104 810 POSTAGE & MAIL HOUSE 11180 4354 3526 3300 STATE REGISTRATIONS 11000 11000 BANKING AND MERCHANT 4568 4568 OTHER EXPENSES 1136 834 300 2 1243368 895046 141786 206536 570836 505858 1742 1742 0 0 572578 507600 34294 17744 10000 0 465336 0 509630 17744 X 51929 482061 11019 7795 62948 489856 572578 507600 426908 0 X 0 1 X 1 0 X 684109 847967 720043 1044470 1709828 5006417 684109 847967 720043 1044470 1709828 5006417 1775445 3230972 5006417 0.64540 0.70470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: MOAA, SCHOLARSHIP FUND, AND THE 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 FINANCIALS STATEMENTS. EACH ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. GOLF EVENT 61648 61648 39552 61648 61648 39552 39552 -39552 1 MIDDLE TENNESSEE CHAPTER PO BOX 50252 NASHVILLE TN 37505 237236263 501(C)(19) 8228 0 N/A N/A GENERAL SUPPORT 0 1 CRISIS RELIEF ASSISTANCE 33 58100 PART I, LINE 2: VERIFY ACCURACY OF EXPENSES AND TIME SPENT ON PROGRAM RECEIVING GRANT FUNDS. 0 1 0 0 0 0 0 0 0 LT GEN DANA T ATKINS PRESIDENT/CEO 0 364853 0 103328 0 14142 0 48875 0 147 0 531345 0 0 COL JAMES O'BRIEN CHIEF OPERATING OFFICER 0 269912 0 58826 0 5611 0 49440 0 3802 0 387591 0 0 MAJ GEN JOSEPH G LYNCH SECRETARY & GENERAL COUNSEL 0 253473 0 50291 0 7202 0 44450 0 1858 0 357274 0 0 REGINA D CHAVIS TREASURER/CHIEF FINANCIAL OFFICER 0 239930 0 59391 0 6615 0 48583 0 1849 0 356368 0 0 PART I, LINE 4B THE MOAA FOUNDATION (TMF) DOES NOT DIRECTLY COMPENSATE ANY OFFICERS, DIRECTORS, EMPLOYEES OR BOARD MEMBERS BUT RECEIVES ALL STAFF SUPPORT FROM THE MILITARY OFFICERS ASSOCIATION OF AMERICA (MOAA). SALARIES OF MOAA OFFICERS AND EMPLOYEES WHO SUPPORT TMF ARE ALLOCATED ON A PERCENTAGE OF TIME SPENT BASIS. ALL OF THE OFFICERS AND EMPLOYEES OF MOAA SUPPORT BOTH ORGANIZATIONS, AS WELL AS THE SCHOLARSHIP FUND. THE MILITARY OFFICERS ASSOCIATION OF AMERICA UTILIZED THE FOLLOWING WHEN ESTABLISHING COMPENSATION: 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, VICE-PRESIDENTS AND KEY EMPLOYEES, HUMAN RESOURCES REVIEWS COMPETITIVE MARKET ANALYSIS BY AN INDEPENDENT CONSULTANT (PRM CONSULTING) WHICH DETERMINES THE APPROPRIATE PAY CORRIDOR FOR EACH 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 OTHER OFFICERS, VICE-PRESIDENTS AND KEY EMPLOYEES WITHIN BOARD GUIDELINES AND INTENT. THE PROCESS WAS LAST UNDERTAKEN IN 2022. 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 6 THE MILITARY OFFICERS ASSOCIATION OF AMERICA IS THE SOLE MEMBER OF THE MOAA FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE MILITARY OFFICERS ASSOCIATION OF AMERICA ELECTS THE DIRECTORS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THE MILITARY OFFICERS ASSOCIATION OF AMERICA, AS SOLE MEMBER, CAN VOTE ON ANY MATTERS AFFECTING THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION BOARD AND FINANCE AND AUDIT COMMITTEE WILL REVIEW THE 990 BEFORE IT IS FILED. 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 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 STREET ALEXANDRIA VA 22314 530172821 PROVIDING ADVOCACY AND GUIDANCE TO MILITARY MEMBERS VA 501(C)(19) N/A 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND 201 N WASHINGTON STREET ALEXANDRIA VA 22314 541659039 PROVIDING GRANTS AND INTEREST FREE LOANS TO COLLEGE STUDENTS VA 501(C)(3) 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA N 361803 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA C 1111528 FAIR MARKET VALUE