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Nonprofiteer
← THE MOAA FOUNDATION

Form 990 for tax year 2025

Filed by THE MOAA FOUNDATION.

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 Foggo

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Capt Eugene De Lara

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Gen David G Perkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Lt Col Ronald J Clark

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Capt Marvin H Heinze

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Mr Val Hawkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Mr David Kaplan

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Lt 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'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 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 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 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

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
2025
Filed
22 July 2026
IRS schema version
2025v4.2
Source object
202602049349300535

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