Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: REGULAR & LIFE MEMBER DUES

  total $9,208,413 · related or exempt $9,208,413

• 2b · Program service revenue: ADVERTISING REVENUE

  total $1,662,243 · unrelated business $1,662,243

• 2c · Program service revenue: CONFERENCE REVENUE

  total $1,355,436 · related or exempt $1,355,436

• 2d · Program service revenue: TRANSITION SERVICES

  total $58,072 · related or exempt $58,072

• 3 · Investment income

  total $3,656,840 · excluded $3,656,840

• 5 · Royalties

  total $3,145,507 · excluded $3,145,507

• 6a · Gross rents

  real property $7,250

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $7,250

• 6d · Net rental income or loss

  total $7,250 · related or exempt $7,250

• 7a · Gross sales of assets other than inventory

  securities $37,846,130

• 7b · Less cost or other basis and sales expenses

  securities $36,028,539

• 7c · Gain or loss

  securities $1,817,591

• 7d · Net gain or loss

  total $1,817,591 · excluded $1,817,591

• 10a · Gross sales of inventory

  $2,691

• 10b · Cost of goods sold

  $6,439

• 10c · Net income from sales of inventory

  total -$3,748 · excluded -$3,748

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $48,359 · related or exempt $48,359

• 11e · Other revenue, total

  $48,359

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $315,425

• 5 · Compensation of officers, directors and key employees

  total $3,364,890

• 7 · Other salaries and wages

  total $6,539,391

• 8 · Pension plan contributions

  total $958,217

• 9 · Other employee benefits

  total $536,856

• 10 · Payroll taxes

  total $709,779

• 11a · Fees: management

  total $182,171

• 11b · Fees: legal

  total $44,553

• 11c · Fees: accounting

  total $157,282

• 11d · Fees: lobbying

  total $460

• 11f · Fees: investment management

  total $271,488

• 11g · Fees: other

  total $1,987,310

• 12 · Advertising and promotion

  total $4,092,496

• 13 · Office expenses

  total $320,972

• 14 · Information technology

  total $876,209

• 16 · Occupancy

  total $329,345

• 17 · Travel

  total $964,019

• 19 · Conferences, conventions and meetings

  total $879,214

• 20 · Interest

  total $1,782

• 22 · Depreciation, depletion and amortization

  total $766,919

• 23 · Insurance

  total $97,757

• 24a · Other expenses: LIFE MEMBER

  total $3,121,686

• 24b · Other expenses: BANKING & MERCHANT FEES

  total $96,642

• 24c · Other expenses: PROPERTY TAXES

  total $76,749

• 24d · Other expenses: UBI TAXES

  total $12,996

• 24e · All other expenses

  total $105,673

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,528,669 · end of year $2,116,991

• 2 · Savings and temporary cash investments

  beginning of year $1,190,240 · end of year $1,723,169

• 4 · Accounts receivable

  beginning of year $1,158,972 · end of year $1,338,877

• 8 · Inventories for sale or use

  beginning of year $55,829 · end of year $49,390

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,182,381 · end of year $1,080,483

• 10a · Land, buildings and equipment: cost or other basis

  $20,259,312

• 10b · Land, buildings and equipment: accumulated depreciation

  $8,212,906

• 10c · Land, buildings and equipment, net

  beginning of year $12,701,740 · end of year $12,046,406

• 11 · Investments: publicly traded securities

  beginning of year $108,745,976 · end of year $112,001,642

• 12 · Investments: other securities

  beginning of year $35,810,887 · end of year $39,114,819

• 15 · Other assets

  beginning of year $2,163,012 · end of year $1,936,180

• 17 · Accounts payable and accrued expenses

  beginning of year $2,448,106 · end of year $2,476,230

• 19 · Deferred revenue

  beginning of year $53,866,642 · end of year $50,591,229

• 23 · Secured mortgages and notes payable

  beginning of year $35,655 · end of year -$899

• 25 · Other liabilities

  beginning of year $1,524,636 · end of year $1,840,194

• 27 · Net assets without donor restrictions

  beginning of year $108,662,667 · end of year $116,501,203

The filer's explanations (Part III)

PART I, LINE 1A

MOAA POLICY STILL COVERS GROSS-UP PAYMENT FOR SPOUSE'S TRAVEL REIMBURSEMENT AS TAX BENEFIT/FRINGE BUT WE HAVEN'T REIMBURSED ANY SPOUSE TRAVEL IN 2025. IT WAS DETERMINED AND APPROVED THAT IF THE SPOUSE OF CEO GEN. BRIAN KELLY TRAVELS TO DO MOAA WORK, HER TRAVEL WOULD BE REIMBURSED AS WE REIMBURSE AN AMBASSADOR, THUS NOT CONSIDERED A TAX BENEFIT. MOAA ALSO REIMBURSED GEN. KELLY FOR THE ARMY AND NAVY CLUB (ANC) DUES.

PART I, LINE 4B

BRIAN KELLY'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $23,500 FOR SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN; TERMS AND CONDITIONS WERE AS FOLLOWS: 457B DEFERRED COMPENSATION JAMES O'BRIEN'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $23,500 FOR SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN; TERMS AND CONDITIONS WERE AS FOLLOWS: 457B DEFERRED COMPENSATION REGINA D. CHAVIS'S COMPENSATION REPORTED ON FORM 990, PART VII INCLUDED $23,500 FOR SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN; TERMS AND CONDITIONS WERE AS FOLLOWS: 457B DEFERRED COMPENSATION