2019-05-15T12:01:02-05:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 901 N GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2018-01-01 530172821 MILITARY OFFICERS ASSOCIATION OF AMERICA MILI 7035492311 201 N WASHINGTON STREET ALEXANDRIA VA 22314 REGINA D CHAVIS CHIEF FINANCIAL OFFICER 7038388102 2019-05-15 1 HEMALI PATEL P01337292 5712279500 67.137.57.251 2019-05-15 11:05:49 ED P F52E51F818E1D52FA3BA73322165C6C0B162241D EC8E3AB080DBEC95795E073DF7D20F3E654B0034 2018 2019-02-21 02:37:17Z LT GEN DANA T ATKINS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 54482881 0 X WWW.MOAA.ORG X 1944 VA TO BE THE PROFESSIONAL ASSOCIATION OF CHOICE FOR ALL MILITARY OFFICERS AND THEIR FAMILIES. 36 36 102 91 2198238 0 414539 912569 10413049 11014817 5165100 7216414 10444146 8501758 26436834 27645558 60648 53773 0 0 9935627 10168222 0 0 0 12286336 14827887 22282611 25049882 4154223 2595676 135807617 130229869 69291222 72821750 66516395 57408119 PROVIDE FIRST-CLASS SERVICE TO OUR MEMBERS. WE ARE THE LEADING VOICE ON COMPENSATION & BENEFIT MATTERS FOR ALL MEMBERS OF THE MILITARY COMMUNITY. WE PROVIDE ADVICE & GUIDANCE TO OUR MEMBERS. 0 0 MILITARY BENEFITSMILITARY OFFICERS ASSOCIATION OF AMERICA (MOAA) PROVIDES TECHNICAL ADVICE AND ASSISTANCE TO MEMBERS, THEIR FAMILIES AND THE BROADER MILITARY COMMUNITY ON MATTERS RELATING TO MILITARY RETIREMENT RIGHTS, BENEFITS, AND PRIVILEGES. THIS INCLUDES MILITARY RETIRED PAY, MEDICAL CARE, SURVIVOR BENEFITS, SOCIAL SECURITY, VA BENEFITS, EMPLOYMENT RESTRICTIONS, MILITARY BASE PRIVILEGES, AND INCOME TAX ISSUES. APPROXIMATELY 20-30 BRIEFINGS ARE PROVIDED EACH YEAR AT THE DEPARTMENT OF DEFENSE (DOD) RETIREE OPEN HOUSE MEETINGS ACROSS THE COUNTRY. CHAPTER SUPPORTTHE ORGANIZATION PROVIDES SUPPORT TO NEARLY 400 INDEPENDENTLY ORGANIZED AND LOCALLY CONTROLLED CHAPTERS WORLDWIDE. THIS SUPPORT INVOLVES CHARTERING, PROVIDING ORGANIZATIONAL AND ADMINISTRATIVE GUIDANCE AND VISITING APPROXIMATELY 140 OF THESE CHAPTERS ANNUALLY. THESE VISITS ARE TO EDUCATE THE MEMBERS ON THE LEGISLATIVE ADVOCACY EFFORTS OF THE NATIONAL ORGANIZATION AND PROVIDE ADVICE AND ASSISTANCE RELATING TO THEIR EARNED MILITARY SERVICE BENEFITS AND PRIVILEGES. TRANSITION SERVICES MOAA PROVIDES ASSISTANCE AND INFORMATION TO MEMBERS, THEIR SPOUSES AND THE MILITARY COMMUNITY IN MATTERS RELATING TO CAREER TRANSITION. THIS INCLUDES RESUME ADVICE, JOB LISTINGS AND SELF-MARKETING ASSISTANCE ON EMPLOYMENT OPPORTUNITIES WITH VETERAN-FRIENDLY COMPANIES. MOAA PARTICIPATES IN APPROXIMATELY 200 DEPARTMENT OF DEFENSE TRANSITION ASSISTANCE PROGRAM BRIEFINGS EACH YEAR ACROSS THE COUNTRY. IN ADDITION, MOAA CONDUCTS AT LEAST FOUR LIVE AND VIRTUAL CAREER FAIRS FOR ITS MEMBERS, THEIR SPOUSES AND THE BROADER MILITARY COMMUNITY EACH YEAR. 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 102 0 102 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 36 36 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X REGINA D CHAVIS 7038388102 201 N WASHINGTON STREET ALEXANDRIA VA 22314 CHARLES W ANDERSON MEMBER 1.00 X 0 0 0 JONATHAN W BAILEY MEMBER 1.00 X 0 0 0 RICHARD A BUCHANAN MEMBER 1.00 3.00 X 0 0 0 CHRISTOPHER L BURNHAM MEMBER 1.00 X 1036 0 0 ROBERT G CERTAIN MEMBER 1.00 X 0 0 0 JOHN J CHERNOSKI MEMBER 1.00 X 0 0 0 MATTHEW G CLARK MEMBER 1.00 X 609 0 0 MICHAEL L COWAN MEMBER 1.00 X 1036 0 0 JUAN M CROCKETT MEMBER 1.00 2.00 X 738 0 0 ROBERT E DAY MEMBER 1.00 X 0 0 0 SAMUEL P DE BOW MEMBER 1.00 X 0 0 0 WALTER F DORAN CHAIRMAN 4.00 X 690 0 0 KATHLEEN M DUSSAULT MEMBER 1.00 X 1032 0 0 JERI I GRAHAM MEMBER 1.00 X 0 0 0 EDWARD HANLON JR MEMBER 1.00 X 0 0 0 JOYCE N HARTE MEMBER 1.00 X 0 0 0 CLARE HELMINIAK MEMBER 1.00 X 0 0 0 ALLISON A HICKEY MEMBER 1.00 X 0 0 0 THEODORE J JANOSKO MEMBER 1.00 X 798 0 0 BRADLEY S JEWITT MEMBER 1.00 X 0 0 0 VIRGINIA G JOYCE MEMBER 1.00 X 0 0 0 THOMAS J JURKOWSKY MEMBER 1.00 X 0 0 0 MATTHEW W KUSKIE MEMBER 1.00 X 0 0 0 MARY J MAYER MEMBER 1.00 X 0 0 0 C ANDREW MCCAWLEY MEMBER 1.00 2.00 X 0 0 0 KAY C MCCLAIN MEMBER 1.00 X 0 0 0 LUCRETIA M MCCLENNEY MEMBER 1.00 X 0 0 0 JAMES C MURPHY MEMBER 1.00 X 0 0 0 GARY L NORTH MEMBER 1.00 2.00 X 0 0 0 MARCANTONIO J OLIVERI MEMBER 1.00 X 632 0 0 ANTONIO T PIMENTAL MEMBER 1.00 X 750 0 0 DAVID E PRICE MEMBER 1.00 X 0 0 0 BARBARA J RAMSEY MEMBER 1.00 X 0 0 0 JOHN F REGNI MEMBER 1.00 1.00 X 0 0 0 VELMA L RICHARDSON MEMBER 1.00 X 0 0 0 ERNEST E ROBINSON MEMBER 1.00 X 622 0 0 ROJAN ROBOTHAM MEMBER 1.00 1.00 X 0 0 0 MICHAEL J ROGERS MEMBER 1.00 X 0 0 0 WALTER L SHARP MEMBER 1.00 2.00 X 0 0 0 JOHN J SHEEHAN CHAIRMAN 4.00 X 51539 0 0 WALTER J SMILEY MEMBER 1.00 X 0 0 0 FRANK J SNYDER MEMBER 1.00 1.00 X 0 0 0 CHARLES N STARNES MEMBER 1.00 1.00 X 630 0 0 DONALD F THOMPSON MEMBER 1.00 X 812 0 0 PETER TROEDSSON MEMBER 1.00 X 0 0 0 GORDON E VAN HOOK MEMBER 1.00 X 0 0 0 GARRY R WHITE MEMBER 1.00 X 0 0 0 DANA T ATKINS PRESIDENT/CHIEF FINANCIAL OFFICER 32.00 3.00 X 393783 0 108547 JAMES O'BRIEN CHIEF OPERATING OFFICER 31.00 4.00 X 213405 0 40425 REGINA D CHAVIS CHIEF FINANCIAL OFFICER 31.00 4.00 X 206401 0 36134 JOSEPH G LYNCH SECRETARY 31.00 4.00 X 195336 0 40970 ALAN R ENGLISH VP COMMUNICATIONS 35.00 X 184319 0 57390 DANIEL F MERRY VP GOVERNMENT RELATIONS 35.00 X 184387 0 34909 MICHAEL R TURNER VP DEVELOPMENT 35.00 X 164469 0 28701 JAMES A CARMAN VP TRANSITION AND MEMBER S 35.00 X 153433 0 30683 CHARLENE M FRENCH DIRECTOR AND TREASURER 35.00 X 144925 0 16041 1901382 0 393800 25 0 1 0 QUAD GRAPHICS 56 DUPLAINVILLE ROAD SARATOGA SPRINGS NY 12886 PRINTING 1347449 THE GATE WORLDWIDE LLC 71 5TH AVENUE 8TH FLOOR NEW YORK NY 10003 ADVERTISING AND MARKETING 808029 NEXUS DIRECT LLC 101 WEST MAIN STREET SUITE 400 NORFOLK VA 23510 ADVERTISING AND MARKETING 554712 BELL ARCHITECTS 1228 NINTH STREET NW WASHINGTON DC 20001 RENOVATION PLANS 493174 PERSONIFY INC 6500 RIVER PLACE BLVD BLDG 3 SUIT AUSTIN TX 78730 SOFTWARE SUPPORT/TRAINING 406087 12 911623 946 912569 REGULAR & AUXILIARY MEMBER DUES 900099 8801066 8801066 ADVERTISING REVENUE 541800 2198238 2198238 TRANSITION SERVICES 511190 15513 15513 11014817 3335976 3335976 8239918 8239918 30717761 26837323 3880438 3880438 3880438 261840 261840 261840 27645558 8816579 2198238 15718172 X 53773 1295925 6954896 785103 551711 580587 7500 22149 84673 370675 3840862 565605 3446647 550253 607237 45786 323764 FUNDING LIFE MEMBER DEF 3738000 LOSS ON SALE OF FIXED A 643064 COMMUNICATIONS 409391 TAXES 97773 74508 25049882 934821 1664109 1186948 1844745 945933 1060898 62594 77983 108939 163309 9064763 5292479 1807037 3772284 130087929 120219690 673416 1426851 135807617 130229869 1148164 3229549 65724817 65001619 210215 32302 2542263 2208026 2016017 69291222 72821750 X 66516395 57408119 66516395 57408119 135807617 130229869 2595676 -11703952 0 X 0 1 X 1 0 396034 396034 881971 667049 214922 7786758 4625430 3161328 3772284 ESTIMATED LIABILITY OF WIDOWS' TRUST 1279278 ACCRUED PENSION AND DEFERRED COMPENSATION 736739 2016017 X PART X, LINE 2: MOAA, SCHOLARSHIP FUND, VOICES FOR AMERICA'S TROOPS (VFAT), AND THE MOAA FOUNDATION (TMF) ARE TAX-EXEMPT BUT ARE ALL SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. EACH OF THESE ORGANIZATIONS HAS ADOPTED THE GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAS NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. EACH ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND 201 NORTH WASHINGTON STREET ALEXANDRIA VA 22314 541659039 501(C)(3) 53773 SUPPORT OF CHARITABLE MISSION 1 0 X X X 1 1 X X X X X 0 1 0 DANA T ATKINS PRESIDENT/CHIEF FINANCIAL OFFICER 314614 0 65625 0 13544 0 107375 0 1172 0 502330 0 65625 0 JAMES O'BRIEN CHIEF OPERATING OFFICER 201359 0 7375 0 4671 0 35383 0 5042 0 253830 0 0 0 REGINA D CHAVIS CHIEF FINANCIAL OFFICER 193600 0 8186 0 4615 0 33920 0 2214 0 242535 0 0 0 JOSEPH G LYNCH SECRETARY 180937 0 7375 0 7024 0 36398 0 4572 0 236306 0 0 0 ALAN R ENGLISH VP COMMUNICATIONS 176114 0 7375 0 830 0 32536 0 24854 0 241709 0 0 0 DANIEL F MERRY VP GOVERNMENT RELATIONS 172598 0 7375 0 4414 0 30926 0 3983 0 219296 0 0 0 MICHAEL R TURNER VP DEVELOPMENT 150403 0 7375 0 6691 0 27235 0 1466 0 193170 0 0 0 JAMES A CARMAN VP TRANSITION AND MEMBER S 139596 0 7375 0 6462 0 26088 0 4595 0 184116 0 0 0 CHARLENE M FRENCH DIRECTOR AND TREASURER 135043 0 4941 0 4941 0 14127 0 1914 0 160966 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPRISED OF THE FOLLOWING: *MEN AND WOMEN WHO ARE OR HAVE BEEN OFFICERS - THAT IS, COMMISSIONED OFFICERS, COMMISSIONED WARRANT OFFICERS, AND WARRANT OFFICERS - OF THE REGULAR, RESERVE, NATIONAL GUARD OF THE UNITED STATES, AND OTHER COMPONENTS OF THE ARMY, NAVY, AIR FORCE, MARINE CORPS, COAST GUARD, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, AND PUBLIC HEALTH SERVICE. THERE ARE REGULAR MEMBERS, LIFE MEMBERS, AND AUXILIARY MEMBERS. *WIDOWS AND WIDOWERS OF DECEASED MEMBERS OR OF ANY DECEASED INDIVIDUAL WHO WOULD, IF LIVING, BE ELIGIBLE FOR MEMBERSHIP. *INDIVIDUALS ELECTED AS HONORARY MEMBERS AS SET FORTH BY THE ORGANIZATION. MEMBERSHIP CONSISTS OF SIX CLASSES: 1. MEMBERS: THOSE ELIGIBLE FOR MEMBERSHIP WHO APPLY FOR MEMBERSHIP AND PAY THE PRESCRIBED ANNUAL DUES. 2. LIFE MEMBERS: THOSE ELIGIBLE FOR MEMBERSHIP WHO APPLY FOR LIFE MEMBERSHIP AND PAY THE PRESCRIBED LIFE MEMBERSHIP FEE. 3. SURVIVING SPOUSE MEMBERS: WIDOWS AND WIDOWERS OF DECEASED MEMBERS OR OF ANY DECEASED INDIVIDUAL WHO WOULD HAVE BEEN ELIGIBLE FOR MEMBERSHIP. 4. LIFE SURVIVING SPOUSE MEMBERS: WIDOWS AND WIDOWERS OF DECEASED LIFE MEMBERS OR ANY WIDOW OR WIDOWER OF ANY DECEASED INDIVIDUAL WHO WOULD HAVE BEEN ELIGIBLE FOR MEMBERSHIP WHO PAYS THE PRESCRIBED LIFE AUXILIARY MEMBERSHIP FEE. 5. HONORARY MEMBERS: HONORARY MEMBERSHIPS ARE CONFERRED FOR LIFE BY THE BOARD OF DIRECTORS. CURRENTLY THERE ARE NO HONORARY MEMBERS IN THE ASSOCIATION. HONORARY MEMBERS SHALL NOT BE ENTITLED TO VOTE OR REQUIRED TO PAY DUES. 6. CADETS AND MIDSHIPMEN: THIRD OR FOURTH YEAR STUDENTS ATTENDING THE U.S. MILITARY ACADEMY, U.S. NAVAL ACADEMY, THE U.S. AIR FORCE ACADEMY, OR THE U.S. COAST GUARD ACADEMY; OR THIRD OR FOURTH YEAR STUDENTS PARTICIPATING IN A SERVICE RESERVE OFFICER TRAINING CORPS (ROTC) PROGRAM AT AN ACCREDITED FOUR YEAR COLLEGE OR UNIVERSITY, WHO UPON GRADUATION AND SUCCESSFUL COMPLETION OF THE ROTC PROGRAM WILL BE COMMISSIONED AS AN OFFICER IN ONE OF THE MILITARY SERVICES OF THE UNITED STATES. FORM 990, PART VI, SECTION A, LINE 7A REGULAR AND LIFE MEMBERS ARE ENTITLED TO VOTE UPON ANY MATTER PROPERLY SUBMITTED TO THE MEMBERSHIP FOR VOTE. FORM 990, PART VI, SECTION A, LINE 7B REGULAR AND LIFE MEMBERS MAY PARTICIPATE IN THE ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND AUDIT COMMITTEE REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED. COPIES OF THE 990 ARE MADE AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C MOAA CONDUCTS A FOUR HOUR ORIENTATION PROGRAM FOR ALL NEWLY APPOINTED BOARD MEMBERS. AS PART OF THIS ORIENTATION, ALL NEWLY APPOINTED BOARD MEMBERS ARE BRIEFED ON THEIR RESPONSIBILITIES AS BOARD MEMBERS. THIS INCLUDES A BRIEFING ON THEIR RESPONSIBILITIES TO AVOID TRANSACTIONS THAT MIGHT INVOLVE CONFLICTS OF INTEREST. IN ADDITION, EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ONCE EACH YEAR TO DISCLOSE ANY BUSINESS OR PERSONAL RELATIONSHIPS THAT MIGHT RESULT IN A CONFLICT OF INTERESTS. THE MOAA GENERAL COUNSEL PERSONALLY REVIEWS EACH BOARD MEMBER'S RESPONSES. THE GENERAL COUNSEL MONITORS MATTERS COMING BEFORE THE BOARD FOR ACTION AND ENSURES THAT BOARD MEMBERS WITH POTENTIAL CONFLICTS ARE RECUSED AND TAKE NO ACTION ON MATTERS IN WHICH THEY HAVE AN INTEREST. THE GENERAL COUNSEL ALSO REVIEWS ALL SIGNIFICANT TRANSACTIONS AND ENSURES BOARD MEMBERS ARE NOT INVOLVED IN SUCH MATTERS. THE GENERAL COUNSEL REPORTS ANY POTENTIAL CONFLICTS AND THE REMEDIAL ACTION TAKEN TO THE CHAIRMAN OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE CHAIRMAN OF THE BOARD APPOINTS A PRESIDENTIAL ASSESSMENT COMMITTEE TO REVIEW FINANCIAL AND MEMBERSHIP RECORDS OF THE PREVIOUS YEAR. SURVEY OF MEMBERSHIP SATISFACTION IS ALSO REVIEWED. 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 2018. FOR OTHER OFFICERS AND KEY EMPLOYEES, HUMAN RESOURCES REVIEWS COMPETITIVE MARKET ANALYSIS BY AN INDEPENDENT CONSULTANT (PRM CONSULTING) WHICH DETERMINES THE APPROPRIATE PAY RANGES FOR EACH DIRECTOR'S 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 RANGE FOR EACH POSITION. PERFORMANCE EVALUATIONS ARE ALSO USED IN DETERMINING COMPENSATION. COMPENSATION COMMITTEE THEN MEETS AND REVIEWS COMPARABILITY DATA; AND RECOMMENDS ANNUAL SALARY PERCENTAGE RANGE 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 DIRECTORS WITHIN BOARD GUIDELINES. THE PROCESS WAS LAST UNDERTAKEN IN 2018. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE SUMMARIZED IN MILITARY OFFICER MAGAZINE. FORM 990, PART IX, LINE 11G MAILING AND SOLICITATION 234,457. CONSULTING SERVICES 179,228. SOFTWARE SUPPORT 551,278. MAIL HOUSE SERVICES 81,986. BANKING AND CREDIT CARD 90,891. WEBSITE 60,933. CAREER FAIR 91,515. RECRUITING INITIATIVE 53,610. OTHER 2,496,964. MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND 201 N WASHINGTON STREET ALEXANDRIA VA 22314 541659039 EDUCATIONAL ASSISTANCE VA 501(C)3 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 VOICES FOR AMERICA'S TROOPS 201 N WASHINGTON STREET ALEXANDRIA VA 22314 273519768 EDUCATION VA 501(C)4 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 THE MOAA FOUNDATION 201 N WASHINGTON STREET ALEXANDRIA VA 22314 464219250 EDUCATION VA 501(C)3 7 MILITARY OFFICERS ASSOCIATION OF AMERICA 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND P 459798 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND B 53773 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND N 219008 FAIR MARKET VALUE THE MOAA FOUNDATION P 223599 FAIR MARKET VALUE THE MOAA FOUNDATION C 616313 FAIR MARKET VALUE THE MOAA FOUNDATION N 131718 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS P 69134 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS C 374435 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS O 157702 FAIR MARKET VALUE