Totals
- Total revenue
- $1,836,222
- Total expenses
- $1,836,222
- Contributions and grants received
- $1,929,036
- Grants paid
- $554,334
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- -$92,814
- Total assets, end of year
- $752,854
- Total liabilities, end of year
- $262,998
- Net assets or fund balances, end of year
- $489,856
- Program services expenses (Part IX)
- $1,415,113
- Management and general expenses
- $168,748
- Fundraising expenses
- $252,361
- Program service expenses (Part III)
- $1,415,113
Program services were 77.1% 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
$93,493
-
1d · Related organizations
$315,425
-
1f · All other contributions, gifts and grants
$1,520,118
-
8a · Fundraising events: gross income
$63,285
-
8a · Fundraising events: contributions included on line 1c
$93,493
-
8b · Fundraising events: direct expenses
$156,099
-
8c · Net income from fundraising events
total -$92,814 · excluded -$92,814
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $119,833 · program services $119,833
-
2 · Grants to domestic individuals
total $434,501 · program services $434,501
-
7 · Other salaries and wages
total $854,239 · program services $621,117 · management and general $94,308 · fundraising $138,814
-
9 · Other employee benefits
total $155,913 · program services $113,364 · management and general $17,213 · fundraising $25,336
-
10 · Payroll taxes
total $61,389 · program services $44,636 · management and general $6,777 · fundraising $9,976
-
11a · Fees: management
total $17,187 · management and general $17,187
-
11b · Fees: legal
total $19,784 · management and general $19,784
-
11c · Fees: accounting
total $2,738 · management and general $2,738
-
11g · Fees: other
total $32,912 · program services $19,244 · management and general $6,479 · fundraising $7,189
-
12 · Advertising and promotion
total $44,903 · program services $537 · management and general $414 · fundraising $43,952
-
13 · Office expenses
total $5,962 · program services $2,385 · management and general $444 · fundraising $3,133
-
14 · Information technology
total $6,510 · program services $548 · management and general $1,314 · fundraising $4,648
-
17 · Travel
total $63,301 · program services $57,699 · management and general $351 · fundraising $5,251
-
19 · Conferences, conventions and meetings
total $1,279 · program services $108 · management and general $258 · fundraising $913
-
24a · Other expenses: POSTAGE AND MAILING
total $9,271 · program services $594 · management and general $168 · fundraising $8,509
-
24b · Other expenses: STAFF TRAINING
total $6,500 · program services $547 · management and general $1,313 · fundraising $4,640
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $597,840 · end of year $707,393
-
4 · Accounts receivable
beginning of year $161,968 · end of year $37,766
-
9 · Prepaid expenses and deferred charges
beginning of year $56,805 · end of year $6,511
-
15 · Other assets
beginning of year $0 · end of year $1,184
-
17 · Accounts payable and accrued expenses
beginning of year $25 · end of year $25
-
19 · Deferred revenue
end of year $1,300
-
25 · Other liabilities
beginning of year $328,425 · end of year $261,673
-
27 · Net assets without donor restrictions
beginning of year $488,163 · end of year $489,856
Mission and programs · 2025
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)
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.
-
CAREER TRANSITION/PROFESSIONAL EDUCATION 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 UNIFORMED SERVICES AND VETERAN COMMUNITIES. IN 2025, MOAA EXPERTS PROVIDED AWARD WINNING CAREER TRANSITION ASSISTANCE AND EDUCATION RESOURCES FOR FREE BOTH IN-PERSON AND IN VIRTUAL SETTINGS. IN TOTAL, THE FOUNDATION SUPPORTED THE FOLLOWING VIRTUAL AND IN-PERSON EVENTS:4 SEMINARS, 13 WORKSHOPS, 42 WEBINARS, 7 VIRTUAL CAREER FAIRS, AND 1 IN-PERSON NETWORKING EVENT AT TOTAL FORCE+.
Expenses $662,666
-
CRISIS RELIEF PROGRAM:THE MOAA FOUNDATION'S CRISIS RELIEF PROGRAM PROVIDES SMALL FINANCIAL GRANTS TO UNIFORMED SERVICE MEMBERS, VETERANS, AND THEIR FAMILIES AFFECTED BY NATURAL DISASTERS OR OTHER CRISES. GRANTS ADDRESS URGENT NEEDS INCLUDING RENT, UTILITIES, GROCERIES, AND DAMAGED PROPERTY- FILLING A CRITICAL GAP FOR THOSE NOT SERVED BY OTHER RELIEF AGENCIES. THE PROGRAM IS OPEN TO MEMBERS OF ALL BRANCHES OF THE ALL-VOLUNTEER FORCE, REGARDLESS OF LENGTH OF SERVICE, WHO ARE CURRENTLY SERVING OR RECEIVED AN HONORABLE DISCHARGE. IN THE REPORTING YEAR, THE FOUNDATION AWARDED $434,501 IN GRANTS TO 277 RECIPIENTS.
Expenses $545,681 · Grants $434,501
-
COMMUNITY OUTREACH PROGRAM: THE COMMUNITY OUTREACH GRANT (COG) PROGRAM PROVIDES GRANT FUNDING TO MOAA COUNCILS AND CHAPTERS NATIONWIDE TO DELIVER DIRECT ASSISTANCE TO UNIFORMED SERVICE MEMBERS AND VETERAN FAMILIES IN THEIR LOCAL COMMUNITIES. GRANTS SUPPORT HIGH-IMPACT PROGRAMS ADDRESSING CRITICAL NEEDS AT THE COMMUNITY LEVEL, LEVERAGING MOAA'S EXTENSIVE CHAPTER NETWORK TO EXTEND THE FOUNDATION'S REACH ACROSS THE COUNTRY. IN 2025, ALL QUALIFYING APPLICANTS RECEIVED FUNDING. THE FOUNDATION AWARDED $119,833 TO 41 CHAPTERS.
Expenses $175,462 · Grants $119,833
-
CAREGIVER PROGRAM
Expenses $18,760
-
MILITARY SPOUSE PROFESSIONAL DEVELOPMENT
Expenses $12,544
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Adm James G FoggoADM JAMES G FOGGO
CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Capt Eugene De LaraCAPT EUGENE DE LARA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Gen David G PerkinsGEN DAVID G PERKINS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Lt Col Ronald J ClarkLT COL RONALD J CLARK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Capt Marvin H HeinzeCAPT MARVIN H HEINZE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mr Val HawkinsMR VAL HAWKINS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Mr David KaplanMR DAVID KAPLAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Lt Gen Brian T KellyLT GEN BRIAN T KELLY
PRESIDENT/CEO
- Total calculated
- $694,915
- From this org
- $0
- From related orgs
- $574,881
- Other
- $120,034
- Hours/week
- 1 + 34 related
Schedule J breakdown matched by us
- Base
- $0 + $462,007 related
- Bonus
- $0 + $106,375 related
- Other
- $0 + $6,499 related
- Deferred
- $0 + $120,000 related
- Nontaxable benefits
- $0 + $34 related
- Filer's total
- $0 + $694,915 related
-
Col James O'BrienCOL JAMES O'BRIEN
EXECUTIVE VP/COO
- Total calculated
- $389,746
- From this org
- $0
- From related orgs
- $365,043
- Other
- $24,703
- Hours/week
- 1 + 34 related
Schedule J breakdown matched by us
- Base
- $0 + $304,585 related
- Bonus
- $0 + $53,274 related
- Other
- $0 + $7,184 related
- Deferred
- $0 + $22,500 related
- Nontaxable benefits
- $0 + $2,203 related
- Filer's total
- $0 + $389,746 related
-
Regina D ChavisREGINA D CHAVIS
EXECUTIVE VP/CFO
- Total calculated
- $348,093
- From this org
- $0
- From related orgs
- $329,549
- Other
- $18,544
- Hours/week
- 1 + 34 related
Schedule J breakdown matched by us
- Base
- $0 + $269,665 related
- Bonus
- $0 + $50,138 related
- Other
- $0 + $9,746 related
- Deferred
- $0 + $17,448 related
- Nontaxable benefits
- $0 + $1,096 related
- Filer's total
- $0 + $348,093 related
-
Douglas D Sanders Beg Of 0125DOUGLAS D SANDERS BEG OF 0125
SECRETARY/ GENERAL COUNSEL
- Total calculated
- $304,510
- From this org
- $0
- From related orgs
- $292,560
- Other
- $11,950
- Hours/week
- 1 + 34 related
Schedule J breakdown matched by us
- Base
- $0 + $244,625 related
- Bonus
- $0 + $42,435 related
- Other
- $0 + $5,500 related
- Deferred
- $0 + $11,854 related
- Nontaxable benefits
- $0 + $96 related
- Filer's total
- $0 + $304,510 related
-
Maj Gen Joseph G Lynch End 0125MAJ GEN JOSEPH G LYNCH END 0125
SECRETARY/ GENERAL COUNSEL
- Total calculated
- $36,224
- From this org
- $0
- From related orgs
- $36,224
- Other
- $0
- Hours/week
- 1 + 34 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
- 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
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
-
$8,500
COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT
-
$7,500
COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT
-
$5,700
COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT
-
$5,250
COMMUNITY OUTREACH GRANT PROGRAM - CHARITABLE WORK IN COMMUNITY AND GENERAL SUPPORT
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.
-
MILITARY OFFICERS ASSOCIATION OF AMERICA
501(C)(19) · PROVIDING ADVOCACY AND GUIDANCE TO MILITARY MEMBERS · VA
-
MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND
501(C)(3) · PROVIDING GRANTS AND INTEREST FREE LOANS TO COLLEGE STUDENTS · VA · controlled entity
Directly controlled by MILITARY OFFICERS ASSOCIATION OF AMERICA
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 22 July 2026
- IRS schema version
- 2025v4.2
- Source object
- 202602049349300535
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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