Skip to content
Nonprofiteer
← THE MOAA FOUNDATION

Form 990 for tax year 2022

Filed by THE MOAA FOUNDATION.

Totals

Total revenue
$1,670,276
Total expenses
$1,243,368
Contributions and grants received
$1,709,828
Grants paid
$144,158
Program service revenue
$0
Investment income
$0
Other revenue
-$39,552
Total assets, end of year
$507,600
Total liabilities, end of year
$17,744
Net assets or fund balances, end of year
$489,856
Program services expenses (Part IX)
$895,046
Management and general expenses
$141,786
Fundraising expenses
$206,536
Program service expenses (Part III)
$895,046

Program services were 72.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $61,648

  • 1d · Related organizations

    $1,111,528

  • 1f · All other contributions, gifts and grants

    $536,652

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $61,648

  • 8b · Fundraising events: direct expenses

    $39,552

  • 8c · Net income from fundraising events

    total -$39,552 · excluded -$39,552

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $86,058 · program services $86,058

  • 2 · Grants to domestic individuals

    total $58,100 · program services $58,100

  • 7 · Other salaries and wages

    total $750,668 · program services $533,722 · management and general $91,616 · fundraising $125,330

  • 9 · Other employee benefits

    total $137,036 · program services $97,432 · management and general $16,725 · fundraising $22,879

  • 10 · Payroll taxes

    total $53,842 · program services $38,282 · management and general $6,571 · fundraising $8,989

  • 11c · Fees: accounting

    total $4,898 · management and general $4,898

  • 11g · Fees: other

    total $2,711 · program services $1,531 · fundraising $1,180

  • 12 · Advertising and promotion

    total $11,188 · fundraising $11,188

  • 13 · Office expenses

    total $29,345 · program services $2,637 · management and general $32 · fundraising $26,676

  • 14 · Information technology

    total $28,317 · program services $22,317 · fundraising $6,000

  • 17 · Travel

    total $22,111 · program services $19,483 · management and general $2,446 · fundraising $182

  • 19 · Conferences, conventions and meetings

    total $31,210 · program services $30,296 · management and general $104 · fundraising $810

  • 24a · Other expenses: POSTAGE & MAIL HOUSE

    total $11,180 · program services $4,354 · management and general $3,526 · fundraising $3,300

  • 24b · Other expenses: STATE REGISTRATIONS

    total $11,000 · management and general $11,000

  • 24c · Other expenses: BANKING AND MERCHANT

    total $4,568 · management and general $4,568

  • 24d · Other expenses: OTHER EXPENSES

    total $1,136 · program services $834 · management and general $300 · fundraising $2

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $570,836 · end of year $505,858

  • 4 · Accounts receivable

    beginning of year $1,742 · end of year $1,742

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $34,294 · end of year $17,744

  • 19 · Deferred revenue

    beginning of year $10,000 · end of year $0

  • 25 · Other liabilities

    beginning of year $465,336 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $51,929 · end of year $482,061

  • 28 · Net assets with donor restrictions

    beginning of year $11,019 · end of year $7,795

Mission and programs · 2022

Mission

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.

Activities or mission (Part I)

CHARITABLE & EDUCATIONAL PROGRAMS FOR MILITARY & VETERAN FAMILIES & SURVIVING SPOUSES.

  • 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.

    Expenses $540,521

  • 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.

    Expenses $148,177 · Grants $58,100

  • 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.

    Expenses $143,201 · Grants $86,058

  • MILITARY SPOUSE PROFESSIONAL DEVELOPMENT

    Expenses $63,147

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • GEN GARY L NORTH

    CHAIR UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • GEN THOMAS D WALDHAUSER

    CHAIR AFTER OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • RADM RICHARD A BUCHANAN

    MEMBER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • VAL HAWKINS

    MEMBER UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1

  • KATHERINE PONDS

    MEMBER UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1

  • SCOTT ESHOM

    MEMBER UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1

  • JORDAN WILHELM

    MEMBER UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1

  • DAVID KAPLAN

    MEMBER UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1

  • CAPT PETER N TROEDSSON

    MEMBER UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • LTC BRUCE E KASOLD

    MEMBER UNTIL OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • GAIL JOYCE

    MEMBER

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • LTCOL RONALD J CLARK

    MEMBER AFTER OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • CAPT MARVIN H HEINZE

    MEMBER AFTER OCTOBER 2022

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • LT GEN DANA T ATKINS

    PRESIDENT/CEO

    Total calculated
    $531,345
    From this org
    $0
    From related orgs
    $482,323
    Other
    $49,022
    Hours/week
    1 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $364,853 related
    Bonus
    $0 + $103,328 related
    Other
    $0 + $14,142 related
    Deferred
    $0 + $48,875 related
    Nontaxable benefits
    $0 + $147 related
    Filer's total
    $0 + $531,345 related

  • COL JAMES O'BRIEN

    CHIEF OPERATING OFFICER

    Total calculated
    $387,591
    From this org
    $0
    From related orgs
    $334,349
    Other
    $53,242
    Hours/week
    1 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $269,912 related
    Bonus
    $0 + $58,826 related
    Other
    $0 + $5,611 related
    Deferred
    $0 + $49,440 related
    Nontaxable benefits
    $0 + $3,802 related
    Filer's total
    $0 + $387,591 related

  • REGINA D CHAVIS

    TREASURER/CHIEF FINANCIAL OFFICER

    Total calculated
    $356,368
    From this org
    $0
    From related orgs
    $305,936
    Other
    $50,432
    Hours/week
    1 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $239,930 related
    Bonus
    $0 + $59,391 related
    Other
    $0 + $6,615 related
    Deferred
    $0 + $48,583 related
    Nontaxable benefits
    $0 + $1,849 related
    Filer's total
    $0 + $356,368 related

  • MAJ GEN JOSEPH G LYNCH

    SECRETARY & GENERAL COUNSEL

    Total calculated
    $357,274
    From this org
    $0
    From related orgs
    $310,966
    Other
    $46,308
    Hours/week
    1 + 34 related

    Schedule J breakdown matched by us

    Base
    $0 + $253,473 related
    Bonus
    $0 + $50,291 related
    Other
    $0 + $7,202 related
    Deferred
    $0 + $44,450 related
    Nontaxable benefits
    $0 + $1,858 related
    Filer's total
    $0 + $357,274 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
11 May 2023
IRS schema version
2022v5.0
Source object
202341319349304714

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.