2025-04-10T13:40:40-05:00 2024-06-30 431061959 KIEFER BONFANTI & CO LLP 701 EMERSON ROAD ST LOUIS MO 63141 990 2023-07-01 530214281 BLINDED VETERANS ASSOCIATION BLIN 2023718880 1600 DUKE STREET 510 ALEXANDRIA VA 22314 DONALD OVERTON JR EXECUTIVE DIRECTOR 2023718880 2025-04-10 1 1 MARY A GREENCPA P01320124 3148121100 2025-04-09 2023 2025-03-06 01:10:19Z X DONALD OVERTON JR 1600 DUKE STREET SUITE 510 ALEXANDRIA VA 22314 1713747 0 X WWW.BVA.ORG X 1945 DC TO PROMOTE THE WELFARE OF BLINDED VETERANS. REFER TO PART III AND SCHEDULE O. 9 9 15 30 0 0 1106720 1019453 183587 167465 378172 517134 -129968 0 1538511 1704052 15001 10000 0 0 907243 861717 0 0 324975 842277 741952 1764521 1613669 -226010 90383 13234707 13867740 479798 346420 12754909 13521320 X TO PROMOTE THE WELFARE OF BLINDED VETERANS SO THAT, NOTWITHSTANDING THEIR DISABILITIES, THEY MAY TAKE THEIR RIGHTFUL PLACE IN THE COMMUNITY. TO PRESERVE AND STRENGTHEN A SPIRIT OF FELLOWSHIP AMONG BLINDED VETERANS SO THAT THEY MAY GIVE MUTUAL AID AND ASSISTANCE TO ONE ANOTHER. TO EDUCATE THE GENERAL PUBLIC SO THEY MAY UNDERSTAND WHAT BLINDED VETERANS MAY ACCOMPLISH AND HOW TO ASSIST BLINDED VETERANS THEY MAY ENCOUNTER IN THEIR COMMUNITIES. 0 0 276031 10000 167465 PUBLIC EDUCATION AND COMMUNICATIONTHE BVA BULLETIN SITS AT THE HEART OF ALL BVA NATIONAL COMMUNICATIONS AND PUBLIC RELATIONS EFFORTS. THIS IS A QUARTERLY PERIODICAL SENT TO ALL BVA MEMBERS, THEIR FAMILIES, LIBRARIES, HEALTH CARE INSTITUTIONS, VETERAN SERVICE ORGANIZATIONS, AND VA BLIND REHABILITATION SERVICE PROVIDERS FOR WHOM THE ORGANIZATION HAS UPDATED CONTACT INFORMATION. THE BULLETIN EDUCATES ON PAST AND PRESENT ISSUES AND EVENTS RELATING SPECIFICALLY, TO BLINDED VETERANS. IT COVERS GENERAL TOPICS ABOUT VETERANS AS WELL AS GENERAL TOPICS ABOUT BLINDNESS (I.E. TECHNOLOGY, SOCIAL ISSUES, ETC.). ADDITIONALLY, BVA USES ONE MAJOR TRIFOLD BROCHURE TO SHARE ITS MESSAGE TO THE ORGANIZATION'S STAKEHOLDERS. AVERAGE CIRCULATION OF THESE COMMUNICATIONS RESOURCES, IN ALL REQUISITE FORMATS, FOR THIS FISCAL YEAR ALONE, EXCEEDED TENS OF THOUSANDS PRODUCED AND DISTRIBUTED. THE BVA WEBSITE RECEIVED ON AVERAGE 35,000 UNIQUE VISITORS AND 93,000 PAGE VIEWS DURING THIS FISCAL YEAR. MOST VISITS ORIGINATED THROUGH THE GOOGLE SEARCH ENGINE AND 57% OF ALL USERS WERE NEW COMPARED TO 47% DURING THE PRECEDING TIMEFRAME. THE BVA WEBSITE IS CONSTANTLY EVOLVING IN AN ONGOING EFFORT TO INCREASE ACCESSIBILITY AND ASSIST IN FULFILLING THE ORGANIZATION'S MISSION. BVA MAINTAINS SOCIAL MEDIA ACCOUNTS ON MAJOR SITES SUCH AS FACEBOOK, X, LINKEDIN, INSTAGRAM, AND YOUTUBE. BVA CURRENTLY COMMANDS A SOCIAL MEDIA AUDIENCE OF OVER 18,000 FOLLOWERS. BVA USES SOCIAL MEDIA IN AN EFFORT TO EDUCATE AND ADVOCATE TO ITS FOLLOWERS ABOUT THE ORGANIZATION'S ACTIVITIES, LEGISLATIVE NEWS, AND ISSUES FACING BLINDED VETERANS AND THEIR FAMILIES. SOCIAL MEDIA FOSTERS COLLABORATION WITH PARTNER ORGANIZATIONS AND EDUCATES BVA FOLLOWERS ABOUT THE HELPFUL RESOURCES AVAILABLE. BVA'S MONTHLY E-NEWSLETTER CAMPAIGN INFORMS THOUSANDS OF SUPPORTERS, DONORS, AND MEMBERS ABOUT RECENT BVA ACTIVITIES WHILE PROVIDING A DIGEST OF MONTHLY NEWS SHARED ON SOCIAL MEDIA. BVA ALLOCATES A PORTION OF ITS DIRECT MARKETING EXPENSES TO PUBLIC EDUCATION, AND MANAGEMENT AND GENERAL FUNDS ACCORDING TO AICPA STATEMENT OF POSITION 982 (SOP 982). ACCOUNTING FOR COSTS OF ACTIVITIES OF NOT-FOR-PROFIT ORGANIZATIONS AND STATE AND LOCAL GOVERNMENTAL ENTITIES THAT INCLUDE FUNDRAISING, NOW CODIFIED IN FASB ACCOUNTING STANDARDS CODIFICATION 958-720, NOT-FOR-PROFIT ENTITIES OTHER EXPENSES (ASC 958-720). BVA UNDERTAKES A PRELIMINARY ANALYSIS OF ITS ACTIVITIES TO DETERMINE IF THE PURPOSE, AUDIENCE, AND CONTENT CRITERIA ARE MET, AND, IF SO, APPLIES A SYSTEMATIC AND RATIONAL JOINT COST ALLOCATION METHODOLOGY. BVA MAKES ITS FINANCIAL INFORMATION AVAILABLE TO THE GENERAL PUBLIC AND WATCHDOG AGENCIES. BVA ADHERES TO THE REQUIREMENTS SER FORTH BY THE COMBINED FEDERAL CAMPAIGN (#10513), THE BETTER BUSINESS BUREAU WISE GIVING ALLIANCE, AND GUIDESTAR.ORG. BVA IS PROUD TO DISPLAY ITS SEAL AWARDED BY THE BETTER BUSINESS BUREAU (BBB) AS AN ACCREDITED CHARITY. BVA HOSTS AN ANNUAL CONVENTION EASH AUGUST IN CONJUNCTION WITH THE DEPARTMENT OF VETERAN'S AFFAIRS BLIND REHABILITATION SERVICES ANNUAL CONFERENCE. THIS ALLOWS DIRECT INTERACTION BETWEEN LEADERS AND MEMBERS OF BOTH ORGANIZATIONS, EXPOSURE TO THE LATEST REHABILITATION TECHNOLOGY, POLICIES, RESEARCH, AND FOSTERS COLLABORATION ON BEHALF OF ALL BLINDED AND VISUALLY IMPAIRED VETERANS. DURING EACH ANNUAL CONVENTION, BVA PRESENTS AWARDS TO HONOR OUTSTANDING ACHIEVEMENTS. A BLINDED VETERAN WITH PROVEN OUTSTANDING EMPLOYMENT PERFORMANCE AND ADJUSTMENT TO DAILY LIVING RECEIVES THE MAJOR GENERAL MELVIN J. MAAS ACHIEVEMENT AWARD. A VOLUNTEER RECEIVES THE DAVID L. SCHNAIR AWARD FOR OUTSTANDING CONTRIBUTION TO THE BVA VOLUNTEER PROGRAM. A BVA MEMBER WHO PROVIDES THE MOST OUTSTANDING CONTRIBUTION TO THE GROWTH AND DEVELOPMENT OF HIS/HER REGIONAL GROUP RECEIVES THE IRVING DIENER AWARD. CERTIFICATES OF APPRECIATION ARE AWARDED TO INDIVIDUALS, GROUPS, AND EMPLOYERS WHO PROVIDED OUTSTANDING SERVICES TO BLINDED VETERANS AND/OR TO BVA AT THE NATIONAL LEVEL. THE ANNUAL CONVENTION PROVIDES EDUCATION SESSIONS OPEN TO ALL ATTENDEES, INCREASING INDIVIDUAL COMPETENCIES, CAPABILITIES, AND OVERALL INDEPENDENCE. VOLUNTEER SERVICE OFFICER TRAININGS ARE CONDUCTED AS WELL AS ADAPTIVE TECHNOLOGIES SEMINARS. THIS YEAR'S CONVENTION HOSTED 45 EXHIBITORS WITH PRODUCT DEMONSTRATIONS, TECHNOLOGY UPDATES AND THE LATEST PROGRAMS AND SERVICES FOR THE BLIND AND VISUALLY IMPAIRED COMMUNITY. BVA MEMBERS, VA BLIND REHABILITATION SERVICES AND THE PUBLIC ALL VISIT AND PARTICIPATE IN THE EXHIBIT HALL. 588408 VETERANS SERVICE AND VOLUNTEER VETERAN SERVICE PROGRAMSTHE BVA VETERAN SERVICE PROGRAM CONSISTS OF 83 VETERAN SERVICE OFFICERS AND VOLUNTEER SERVICE OFFICERS INCLUDING 82 LEGALLY BLIND VETERANS PROVIDING SERVICES THROUGHOUT THE UNITED STATES AND PUERTO RICO. 3 ADVOCACY VETERAN OFFICERS ARE LOCATED AT THE NATIONAL HEADQUARTERS IN ALEXANDRIA, VA. BVA HAS DEVELOPED A NATIONAL NETWORK COMPRISED OF 58 CROSS-ACCREDITED SERVICE OFFICERS LOCATED THROUGHOUT VARIOUS STATE AND COUNTY DEPARTMENTS OF VETERANS SERVICES OFFERING FREE SERVICES TO BLINDED VETERANS AND THEIR FAMILIES. VETERAN SERVICE OFFICERS ASSIST BLINDED VETERANS AND THEIR FAMILIES THROUGHOUT THE ENTIRE LIFE CYCLE OF BLINDNESS. THEY PROVIDE CRITICAL SERVICES SUCH AS EXPERT ASSISTANCE AND REPRESENTATION WITHIN THE VETERAN'S BENEFITS ADMINISTRATION (VBA) CLAIMS PROCESSES, ASSISTANCE, AND OVERSIGHT DURING THE VETERAN'S HEALTH ADMINISTRATION (VHA) BLIND REHABILITATION SERVICES PROCESSES AND PROVIDE RESOURCES AND ASSISTANCE IN OBTAINING COMMUNITY BASED SERVICES. THEY HELP BLINDED VETERANS BRING FOCUS AND DIRECTION TO THEIR LIVES, PROVIDING INSPIRATION AND ENCOURAGEMENT. FROM YEAR TO YEAR, THE BVA VETERAN SERVICE PROGRAM IS RESPONSIBLE FOR ON AVERAGE 240 CLAIM APPROVALS TOTALING ON AVERAGE $6,600,000 IN BVA ADMINISTERED COMPENSATION, PENSION, AND SPECIALIZED GRANT BENEFITS TO CLIENTS. IN ADDITION, THE BVA VETERANS SERVICE PROGRAM CONDUCTS ANNUAL COMPREHENSIVE VETERANS CARE REVIEW ASSESSMENTS OF THE VA'S BLIND REHABILITATION SERVICES. BVA'S BLIND REHABILITATION QUALITY ASSURANCE COORDINATOR MEETS WITH VA MEDICAL CENTER STAFF AND VETERANS CREATING A COMPREHENSIVE PICTURE OF THE CURRENT STATUS OF EACH BLIND REHABILITATION CENTER (BRC) OR VISUAL IMPAIRMENT SERVICES OUTPATIENT REHABILITATION (VISOR) PROGRAM. THIS UNIQUE PARTNERSHIP ALLOWS BVA TO SHARE BEST PRACTICES ACROSS VA STATIONS AND INCREASES COLLABORATION WITH VA'S BLIND REHABILITATION SERVICES. THE BVA BLIND REHABILITATION QUALITY ASSURANCE COORDINATOR IS UNIQUELY POSITIONED AS AN ORGANIZATIONAL OUTREACH AMBASSADOR OFFERING EDUCATIONAL SESSIONS AND ONE-ON-ONE BENEFITS ANALYSIS FOR NEWLY BLINDED VETERANS AND THEIR FAMILIES.BVA'S VETERAN SERVICE OFFICERS ALSO SUPPORT VOLUNTEER OFFICES IN VHA MEDICAL CENTERS, COMMUNITY BASED OUTPATIENT CLINICS, AND VBA REGIONAL OFFICES NATIONWIDE. VOLUNTEER VETERAN SERVICE OFFICERS ARE BLINDED VETERANS SERVING AS PEER COUNSELORS PROVIDING OPPORTUNITIES FOR BLINDED VETERANS TO HELP AND SERVE ONE ANOTHER. THEY PROVIDE INFORMATION ON PROGRAMS AND SERVICES, ENCOURAGE BLINDED VETERANS TO ENTER REHABILITATION PROGRAMS, PROVIDE CAMARADERIE AND SERVE AS MENTORS DEMONSTRATING EQUIPMENT AND AIDS USED BY THE BLIND. THEY REINFORCE THE WORK OF THE VETERAN SERVICE OFFICERS BY LIFTING FELLOW VETERANS FROM THE DISCOURAGEMENT AND FRUSTRATION THEY OFTEN FACE.BVA VOLUNTEERS ARE ACTIVE IN THEIR COMMUNITIES AND GOOD SOURCES OF INFORMATION ABOUT LOCAL PROGRAMS AND SERVICES. THIS FISCAL YEAR ALONE, BVA HAD 60 REPRESENTATIVES AND DEPUTY REPRESENTATIVES AND 28 VOLUNTEERS DONATING OVER 3,500 HOURS IN 36 VA FACILITIES.TEAM BVA PROGRAMBVA ESTABLISHED THE TEAM BVA PROGRAM IN 2006 AS AN EFFORT TO BRIDGE THE GAP BETWEEN IRAQ AND AFGHANISTAN ERA BLINDED VETERANS AND PREVIOUS GENERATIONS. THE PROGRAM CONTINUED TO EVOLVE AND ENCOMPASS INCREASING ERA SPECIFIC GROUPS OF BLINDED VETERANS, UNTIL ULTIMATELY SERVING ALL BLINDED VETERANS REGARDLESS OF ERA. DURING THIS FISCAL YEAR ALONE, THE PROGRAM CONDUCTED 155 EVENTS FOCUSED ON EMPOWERING HUNDREDS OF BLINDED VETERANS, THEIR FAMILY MEMBERS, SUPPORTERS, AND VOLUNTEERS.IN AN EFFORT TO INCREASE MEMBERSHIP INVOLVEMENT AT THE NATIONAL LEVEL, THE TEAM BVA PROGRAM BEGAN OFFERING TRAVEL AND ACCOMMODATION SCHOLARSHIPS FOR NEWLY IDENTIFIED BLINDED VETERANS AND THEIR FAMILY MEMBERS TO ATTEND BVA'S NATIONAL CONVENTION. TO DATE, THIS PROGRAM HAS SUCCESSFULLY INSPIRED DOZENS TO RETURN TO THE ANNUAL CONVENTION AND PARTICIPATE AT THEIR OWN EXPENSE, NOW SERVING IN LEADERSHIP ROLES FOR BVA AND OTHER VETERAN ORGANIZATIONS.IN COOPERATION WITH OUR ORGANIZATIONAL PARTNERS, THE TEAM BVA PROGRAM HAS SUCCESSFULLY SPONSORED BLINDED VETERAN PARTICIPATION IN THE CALIFORNIA INTERNATIONAL MARATHON, BLIND APPALACHIAN TRAIL EXPEDITION, PROJECT GEMINI PROGRAM, MAJOR ROB SOLTES MEMORIAL GOLF TOURNAMENT, AS WELL AS DOZENS OF HUNTING, SKIING, FISHING, KAYAKING, SAILING AND VARIOUS OTHER ADAPTIVE SPORT PROGRAMS. ADVOCACYBVA'S CONGRESSIONAL CHARTER DESIGNATES IT AS THE ORGANIZATIONAL ADVOCATE FOR ALL BLINDED VETERANS BEFORE THE EXECUTIVE AND LEGISLATIVE BRANCHES OF GOVERNMENT. BVA'S NATIONAL PRESIDENT, BOARD MEMBERS, AND NATIONAL STAFF PRESENT ANNUAL TESTIMONY BEFORE THE HOUSE AND SENATE COMMITTEES ON VETERANS AFFAIRS IN AN EFFORT TO SHARE INFORMATION AND CONCERNS ON SPECIALIZED PROGRAMS AND SERVICES OFFERED BY THE DEPARTMENT OF VETERANS AFFAIRS TO VISUALLY IMPAIRED AND BLINDED VETERANS. THEY ALSO MEET PERIODICALLY WITH MEMBERS OF CONGRESS, THEIR KEY STAFF, THE DEPARTMENT OF DEFENSE, THE WHITE HOUSE, AND DEPARTMENT OF VETERANS AFFAIRS OFFICIALS TO INFORM AND EDUCATE THEM REGARDING THE UNIQUE AND SPECIFIC NEEDS OF BLINDED AND VISUALLY IMPAIRED VETERANS ACROSS OUR NATION. BVA'S EDUCATIONAL EFFORTS SEEK TO ENHANCE THE SPECIALIZED REHABILITATION PROGRAMS PROVIDED BY THE DEPARTMENT OF VETERANS AFFAIRS THAT ASSIST BLINDED VETERANS IN THE ACCEPTANCE OF AND ADJUSTMENT TO VISION LOSS, WHILE HELPING THEM ACQUIRE THE ADAPTIVE SKILLS NECESSARY TO SUCCESSFULLY REINTEGRATE INTO THEIR FAMILIES AND COMMUNITIES.BVA COLLABORATES AND PARTNERS WITH RECOGNIZED INDUSTRY LEADERS IN ADVOCATING FOR CONTINUED AND EXPANDED RESEARCH INITIATIVES, EDUCATIONAL AND AWARENESS CAMPAIGNS, BENEFITS, ENHANCED SERVICE DELIVERY, AND ADEQUATE ACCOMMODATIONS RELEVANT TO ITS STAKEHOLDER COMMUNITY.MEMBERSHIP BVA SERVES AS A MEMBERSHIP DRIVEN ORGANIZATION. MEMBERSHIP CONSTITUTES AFFILIATION IN THE NATIONAL ORGANIZATION AS WELL AS IN A LOCAL REGIONAL GROUP. ANY BLINDED OR VISUALLY IMPAIRED VETERANS CAN BENEFIT FROM THE SERVICES BVA PROVIDES REGARDLESS OF MEMBERSHIP STATUS. BVA PROVIDES LOCAL ADVOCACY AND SUPPORT THROUGH THE 36 REGIONAL GROUPS. THESE LOCAL GROUPS FOSTER OPPORTUNITIES TO MEET NEW PEOPLE FACING SIMILAR CHALLENGES, TO ESTABLISH FRIENDSHIPS, AND TO GAIN A VOICE AT THE ANNUAL CONVENTION.BVA LIFE MEMBERSHIP DUES ARE DEPOSITED INTO A LIFE MEMBERSHIP FUND, WHICH IS MANAGED BY A BOARD OF TRUSTEES APPOINTED BY THE NATIONAL PRESIDENT. THE DUES ARE INVESTED, AND THE ANNUAL EARNINGS (INTEREST AND DIVIDENDS) ARE APPORTIONED TO THE REGIONAL GROUP BASED ON THE NUMBER OF LIFE MEMBERS IN EACH GROUP. BVA NATIONAL HEADQUARTERS DOES NOT BENEFIT FINANCIALLY FROM THE LIFE MEMBERSHIP DUES, SIMPLY MANAGING AND ADMINISTERING THE FUND WITH THE ASSISTANCE OF THE BOARD OF TRUSTEES AND AN EXTERNAL PORTFOLIO MANAGER. IT IS A BOARD-DESIGNATED FUND. 864439 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 AR CA CT DC DE FL GA HI KY IL IA LA ME MD MN MS ND NH NJ NY NC NM OR PA RI SC TX UT VA WV WI MI X X DONALD OVERTON JR 2023718880 1600 DUKE STREET SUITE 510 ALEXANDRIA VA 22314 PAUL MIMMS PRESIDENT 20.00 X X 0 0 0 WADE DAVIS VICE PRESIDENT 20.00 X X 0 0 0 TRACY FERRO SECRETARY 20.00 X X 0 0 0 JOSEPH BOGART TREASURER 20.00 X X 0 0 0 CLAUDIA BALDWIN DIRECTOR 1 10.00 X 0 0 0 STEPHEN BUTLER JUDGE ADVOCATE 15.00 X 0 0 0 RANDY CANTRELL DIRECTOR 4 10.00 X 0 0 0 DOUGLAS INGRAM DIRECTOR 3 10.00 X 0 0 0 JOE LINK DIRECTOR 2 10.00 X 0 0 0 DONALD OVERTON JR EXECUTIVE DIRECTOR 40.00 X 114804 0 11480 MEREDITH BUONO DAGROSSA DEVELOPMENT DIRECTOR 40.00 X 105090 0 8497 219894 0 19977 2 0 0 0 0 9308 1010145 1019453 REGISTRATION 900099 97397 97397 SPONSORSHIPS 900099 39600 39600 PROGRAM REVENUE 900099 30468 30468 167465 517829 517829 9000 9695 -695 -695 -695 1704052 167465 0 517134 10000 10000 114891 68934 5745 40212 674054 398050 159095 116909 11032 7330 1924 1778 61740 36281 13043 12416 31210 31210 13500 13500 80244 80244 59180 28309 30871 5436 4650 726 60 71223 39264 18748 13211 63094 39619 11397 12078 119476 118841 635 6783 4042 1381 1360 33560 19997 6835 6728 DIRECT MAIL 59288 32562 26726 PRINTING AND STATIONERY 43964 27913 13626 2425 MISCELLANEOUS 37181 285 290 36606 POSTAGE AND PRINTING 26690 819 15057 10814 91123 55852 23125 12146 1613669 864439 424255 324975 486198 126897 36818 33152 34683 25370 16097 9313 12408411 13465044 287183 233334 13234707 13867740 100709 71292 68695 18550 310394 256578 479798 346420 X 12538644 13261702 216265 259618 12754909 13521320 13234707 13867740 X 90383 676027 1 X X 0 1 X 1 0 X 1088965 1217888 2200775 1106720 1019453 6633801 1088965 1217888 2200775 1106720 1019453 6633801 362302 6271499 192963 217546 336466 378172 517829 1642976 7372 7372 8284149 512294 0.75700 0.79590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40000 40000 1573669 1613669 230683 57671 0 0 240506 235348 238226 230683 944763 1417145 40000 40000 40000 40000 160000 60127 58837 59557 57671 236192 354288 SCHEDULE C, PART II-A BVA SENT LETTERS TO AND MET DIRECTLY WITH GOVERNMENT OFFICIALS AND LEGISLATORS AND COMMUNICATED TO ITS MEMBERS BY ELECTRONIC NEWSLETTERS. BVA'S EFFORTS ARE CONCENTRATED ON LEGISLATION AFFECTING VETERAN'S BENEFITS, BLIND REHABILITATION PROGRAMS, AND SERVICES OFFERED BY THE FEDERAL GOVERNMENT THROUGH THE DEPARTMENT OF VETERANS AFFAIRS TO BLINDED VETERANS. SEE SCHEDULE O FOR MORE INFORMATION ON BVA'S ADVOCACY PROGRAM. 34683 25370 9313 9313 LEASE LIABILITY - OPERATING 256578 256578 X 2299835 676027 676027 1623808 80244 80244 1704052 1533425 0 1533425 80244 80244 1613669 PART X, LINE 2: THE ORGANIZATION IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS A RESULT, THE ORGANIZATION IS NOT SUBJECT TO FEDERAL INCOME TAXES, EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. THERE WAS NO UNRELATED BUSINESS NET INCOME FOR THE YEAR ENDED JUNE 30, 2024. FINANCIAL ACCOUNTING STANDARDS FOR UNCERTAIN TAX POSITIONS PROHIBIT FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION IF THE POSITION IS NOT "MORE LIKELY THAN NOT" TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S FEDERAL FORM 990S REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY HAVE BEEN FILED. 1 SCHOLARSHIPS 5 10000 PART 1, LINE 2 RECORDS ARE MAINTAINED FOR ALL SCHOLARSHIP RECIPIENTS. APPLICANTS CAN OBTAIN ELIGIBILITY REQUIREMENTS FROM THE ORGANIZATION'S WEBSITE. SCHOLARSHIP RECIPIENTS ARE EVALUATED BY A SELECTION COMMITTEE. ONCE TUITION HAS BEEN VERIFIED, SCHOLARSHIPS ARE PAID DIRECTLY TO THE SCHOOL. FORM 990, PART III, LINE 1 DESCRIPTION OF ORGANIZATION MISSION THE BLINDED VETERANS ASSOCIATION (BVA) IS THE ONLY CONGRESSIONALLY CHARTERED VETERANS SERVICE ORGANIZATION (VSO) EXCLUSIVELY DEDICATED TO SERVING THE NEEDS OF, ADVOCATING FOR, AND PROMOTING THE WELFARE OF, AMERICA'S BLINDED VETERANS AND THEIR FAMILIES. BVA IS A NONPROFIT 501(C)(3) TAX-EXEMPT ORGANIZATION FOUNDED BY WORLD WAR II COMBAT-BLINDED VETERANS IN 1945. THE ORGANIZATION WAS INCORPORATED IN 1947, CONGRESSIONALLY CHARTERED IN 1958, AND DEDICATED TO SERVING AS PEER MENTORS AND ADVOCATES FOR VETERANS AND FAMILIES COPING WITH VISION LOSS. BVA ADVOCACY TEAMS ENGAGE PUBLIC AND PRIVATE SECTOR STAKEHOLDERS TO INCLUDE THE DEPARTMENT OF VETERANS AFFAIRS (VA), DEPARTMENT OF DEFENSE (DOD), DEPARTMENT OF LABOR (DOL), DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS), SOCIAL SECURITY ADMINISTRATION (SSA) AND U.S. CONGRESS. BVA COMMUNITY-BASED AMBASSADORS IDENTIFY BLINDED VETERANS REQUIRING ASSISTANCE AND SERVE AS ADVOCATES FACILITATING HIGH-QUALITY OUTCOMES WITHIN THE COMPREHENSIVE BLIND REHABILITATION SERVICE-DELIVERY SYSTEM OF CARE. BVA PROMOTES VOCATIONAL AND RECREATIONAL PROGRAMS THAT ENHANCE REHABILITATIVE OUTCOMES AND FOSTERS ENCOURAGEMENT AND EMOTIONAL SUPPORT. CURRENT ESTIMATES BY THE DEPARTMENT OF VETERANS AFFAIRS PROJECT A SIGNIFICANT AMOUNT OF LEGALLY BLIND AMERICAN VETERANS, A MAJORITY OF WHICH REMAIN UNAWARE OF THEIR ELIGIBILITY FOR REHABILITATIVE SERVICES AND BENEFITS. ANNUALLY, ADDITIONAL THOUSANDS OF VETERANS BECOME BLIND OR VISUALLY IMPAIRED AS A RESULT OF MILITARY SERVICE, DISEASE, ACCIDENT, OR AGE-RELATED CONDITIONS. BVA PROGRAMS ARE DESIGNED AND ALIGNED TO ASSIST THESE VETERANS AND THEIR FAMILIES IN MEETING THE CHALLENGES OF SUBSTANTIAL VISION LOSS AT NO CHARGE OR MEMBERSHIP PREREQUISITE. OPERATIONAL FUNDING IS PRIMARILY DERIVED FROM THE BENEVOLENT GENEROSITY OF ORGANIZATIONAL SUPPORTERS. THE ORGANIZATION IS GOVERNED BY AN ALL-VOLUNTEER MEMBER ELECTED 8 PERSON VOTING BODY COMPRISING THE NATIONAL BOARD OF DIRECTORS. POSITIONS ARE HELD ON A VOLUNTARY BASIS AND ALL MEMBERS GIVE FREELY OF THEIR TIME AND RESOURCES. THE BOARD INCLUDES BVA MEMBERS APPOINTED TO SERVE AS THE NATIONAL JUDGE ADVOCATE, NATIONAL SERGEANT-AT-ARMS, AND NATIONAL CHAPLAIN. BOARD MEMBER TRAVEL INCLUDES TWO SEMI-ANNUAL MEETINGS, ONE COINCIDING WITH THE ANNUAL NATIONAL CONVENTION AND THE OTHER AT BVA NATIONAL HEADQUARTERS. BOARD MEMBERS CONDUCT THE VAST MAJORITY OF REGULAR ORGANIZATIONAL BUSINESS VIA EMAIL AND MONTHLY TELECONFERENCING. THE NATIONAL BOARD OF DIRECTORS APPOINTS STANDING ADVISORY COMMITTEES COMPRISED OF AN ALL-VOLUNTEER GROUP OF BVA MEMBERS, CAREGIVERS, AND NONMEMBER STAKEHOLDERS. COMMITTEE TERMS ARE STAGGERED AFFORDING PROGRAMMATIC CONTINUITY, WHILE FOSTERING A CONTINUAL ANALYSIS AND OVERSIGHT OF ORGANIZATIONAL OPERATIONS. THIS FISCAL YEAR ALONE, COMMITTEE MEMBER DONATIONS EXCEEDED 1,290 HOURS OF IN-KIND VOLUNTEER SERVICE. BVA OVERSEES 36 ORGANIZATIONAL REGIONAL GROUPS ACROSS THE UNITED STATES AND PUERTO RICO. EACH REGIONAL GROUP SERVES AS THE LOCAL BVA AFFILIATE PROVIDING GEOGRAPHICALLY AND CULTURALLY SPECIFIC PEER SUPPORT, SOCIAL EVENTS, AND RECREATIONAL ACTIVITIES FOR BLINDED VETERANS AND THEIR FAMILIES. REGIONAL GROUPS ALSO IDENTIFY RELEVANT POLICY CHANGES, ULTIMATELY ADDRESSED, AND IMPLEMENTED BY THE NATIONAL TEAM. BVA NATIONAL HEADQUARTERS IS CURRENTLY LOCATED IN THE OLD TOWN NEIGHBORHOOD OF ALEXANDRIA, VIRGINIA, ONLY A FEW MILES ACROSS THE POTOMAC RIVER FROM OUR NATION'S CAPITAL AND THE DEPARTMENT OF VETERANS AFFAIRS (VA) CENTRAL OFFICE IN WASHINGTON, DC. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS ASSEMBLED AT THE ANNUAL NATIONAL CONVENTION HAVE VOTING RIGHTS AND ARE THE SUPREME AUTHORITY OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ASSEMBLED AT THE ANNUAL NATIONAL CONVENTION ELECT THE NATIONAL OFFICERS OF THE NATIONAL BOARD OF DIRECTORS. THE DISTRICT DIRECTORS ARE ELECTED BY THE MEMBERS WITHIN THEIR RESPECTIVE GEOGRAPHICAL DISTRICT. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS ASSEMBLED AT THE ANNUAL NATIONAL CONVENTION VOTE TO APPROVE ISSUES AND AMENDMENTS THAT ARISE REGARDING RULES, BYLAWS, RESOLUTIONS, AND REPORTS PRESENTED TO SAID MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS SENT TO THE CHIEF FINANCIAL OFFICER BY THE PREPARER. IT IS EMAILED TO THE FINANCIAL EXPERT OF THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR WHO ALONG WITH THE CHIEF FINANCIAL OFFICER REVIEW THE RETURN TOGETHER AND DISCUSS ANY ISSUES OF CONCERN. THEY MAY INDIVIDUALLY OR COLLECTIVELY SPEAK WITH THE PREPARER TO DISCUSS THEIR CONCERNS OR REVIEW THE FORM IN DETAIL. AFTER ANY CHANGES ARE MADE, A COPY IS SENT TO THE FULL BOARD PRIOR TO FILING. ANY COMMENTS THEY HAVE ARE REVIEWED AND DISCUSSED WITH THE PREPARER. WHEN COMPLETED, THE FORM 990 IS SIGNED BY THE EXECUTIVE DIRECTOR AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BVA'S WRITTEN CONFLICT OF INTEREST POLICY QUESTIONNAIRE IS DISTRIBUTED TO ALL BOARD MEMBERS, EMPLOYEES, AND APPROPRIATE OUTSIDE PARTIES BY THE EXECUTIVE DIRECTOR PRIOR TO THE ANNUAL CONVENTION. THE EXECUTIVE DIRECTOR ENSURES THAT ALL QUESTIONNAIRES ARE COMPLETED, REVIEWS THEM, AND DISCLOSES ANY CONFLICTS AT THE PRE-CONVENTION BOARD MEETING. BOARD MEMBERS WHO HAVE CONFLICTS DO NOT VOTE ON ANY ISSUES PERTAINING TO THAT CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR ARE RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR EMPLOYEES OF THE ASSOCIATION. THEY MEET ANNUALLY AND AS NEEDED TO REVIEW, DETERMINE, AND APPROVE ANY COMPENSATION CHANGES. DURING THE ANNUAL CONVENTION THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR COMPARE THE SALARIES OF CURRENT EMPLOYEES TO SALARY SURVEYS PREPARED BY AN INDEPENDENT THIRD PARTY OR COMPARABLE DATA FROM PEER ORGANIZATIONS TO ASSESS HOW THEY COMPARE AGAINST THE COMPETITIVE MARKET. THE BOARD OF DIRECTORS IS THE ONLY GROUP OF INDIVIDUALS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF BVA'S EXECUTIVE DIRECTOR. THIS DISCUSSION OCCURS EACH YEAR AT THE ANNUAL CONVENTION. FORM 990, PART VI, SECTION C, LINE 18 REQUIRED DOCUMENTS ARE MADE AVAILABLE ON THE ASSOCIATION'S WEBSITE BVA.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE BYLAWS AND CONGRESSIONAL CHARTER OF THE ASSOCIATION ARE AVAILABLE ON BVA'S WEBSITE, ALONG WITH THE FORM 990. ADDITIONAL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING 1. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.