2018-05-14T15:51:02-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 901 N GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2017-01-01 530172821 MILITARY OFFICERS ASSOCIATION OF AMERICA MILI 7035492311 201 N WASHINGTON ST ALEXANDRIA VA 22314 REGINA D CHAVIS CFO 7038388102 2018-05-14 1 HEMALI PATEL P01337292 5712279500 2017 2022-09-23 18:48:47Z LT GEN DANA T ATKINS 201 N WASHINGTON ST ALEXANDRIA VA 22314 46325048 0 X WWW.MOAA.ORG X 1944 VA TO BE THE PROFESSIONAL ASSOCIATION OF CHOICE FOR ALL MILITARY OFFICERS AND THEIR FAMILIES. 36 35 103 95 2288270 0 667185 414539 11152618 10413049 2984182 5165100 10700221 10444146 25504206 26436834 82092 60648 0 0 9690333 9935627 0 0 0 13972170 12286336 23744595 22282611 1759611 4154223 122950831 135807617 69955723 69291222 52995108 66516395 X 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 BENEFITSMOAA 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 405 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. SPOUSE PROFESSIONAL DEVELOPMENT-MOAA HAS CREATED A NUMBER OF PROGRAMS - INCLUDING MULTIPLE ANNUAL SYMPOSIA AND ONLINE COMMUNICATION CHANNELS - TO ADDRESS THE FINANCIAL, EDUCATIONAL, AND CAREER NEEDS OF MILITARY SPOUSES. A MAJOR FOCUS IN THE YEARS AHEAD WILL BE MILITARY SPOUSE EMPLOYMENT. 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 86 0 103 1 1 1 0 0 0 0 0 0 0 0 0 X 36 35 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 CFO 7038388102 201 N WASHINGTON ST ALEXANDRIA VA 22314 CHARLES W ANDERSON MEMBER 1.00 X 0 0 0 CHRISTOPHER L BURNHAM MEMBER 1.00 X 0 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 1.00 X 0 0 0 MICHAEL L COWAN MEMBER 1.00 X 0 0 0 JUAN M CROCKETT MEMBER 1.00 1.00 X 0 0 0 SAMUEL P DE BOW MEMBER 1.00 X 0 0 0 WALTER F DORAN MEMBER 1.00 1.00 X 0 0 0 KATHLEEN M DUSSAULT MEMBER 1.00 X 0 0 0 EDWARD HANLON JR MEMBER 1.00 X 0 0 0 JOYCE N HARTE MEMBER 1.00 1.00 X 0 0 0 CLARE HELMINIAK MEMBER 1.00 X 0 0 0 KAY C MCCLAIN MEMBER 1.00 2.00 X 0 0 0 ANTONIO T PIMENTAL MEMBER 1.00 X 0 0 0 DAVID E PRICE MEMBER 1.00 X 0 0 0 BARBARA J RAMSEY MEMBER 1.00 X 0 0 0 VELMA L RICHARDSON MEMBER 1.00 X 0 0 0 MICHAEL J ROGERS MEMBER 1.00 X 0 0 0 JOHN J SHEEHAN CHAIRMAN 4.00 X 49618 0 0 FRANK J SNYDER MEMBER 1.00 1.00 X 0 0 0 CHARLES N STARNES MEMBER 1.00 1.00 X 0 0 0 PETER TROEDSSON MEMBER 1.00 1.00 X 0 0 0 GORDON E VAN HOOK MEMBER 1.00 X 0 0 0 RICHARD A BUCHANAN MEMBER 1.00 1.00 X 0 0 0 ROBERT E DAY MEMBER 1.00 X 0 0 0 JERI I GRAHAM MEMBER 1.00 X 0 0 0 ALLISON A HICKEY 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 ANDREW C MCCAWLEY MEMBER 1.00 1.00 X 0 0 0 WALTER L SHARP MEMBER 1.00 1.00 X 0 0 0 JOHN F REGNI MEMBER 1.00 1.00 X 0 0 0 ERNEST E ROBINSON MEMBER 1.00 X 0 0 0 WALTER J SMILEY MEMBER 1.00 1.00 X 0 0 0 GARRY R WHITE MEMBER 1.00 X 615 0 0 REGINA D CHAVIS CFO 31.00 4.00 X 168370 0 30273 JAMES O'BRIEN TREASURER 31.00 4.00 X 201840 0 38614 JOSEPH G LYNCH SECRETARY 31.00 4.00 X 189312 0 40980 DANA T ATKINS PRESIDENT/CEO 32.00 3.00 X 373436 0 102821 JAMES CARMAN VP TRANSITION AND MEMBER S 35.00 X 148744 0 29791 MICHAEL TURNER VP DEVELOPMENT 35.00 X 155968 0 27374 JONATHAN WITHINGTON VP COMMUNICATIONS 35.00 X 140013 0 27661 LINDA SPEED OUKROP SENIOR DIRECTOR HR 35.00 X 135457 0 19012 DANIEL F MERRY VP GOVERNMENT RELATIONS 35.00 X 176658 0 32031 1740031 0 348557 9 0 1 0 QUAD GRAPHICS 56 DUPLAINVILLE ROAD SARATOGA SPRINGS NY 12886 PRINTING 1191033 LM&O ADVERTISING 2000 NORTH 14TH ST SUITE 800 ARLINGTON VA 22201 MARKETING/ADVERTISING 741447 PERSONIFY INC 1919 GALLOWS ROAD SUITE 400 VIENNA VA 22182 SOFTWARE SUPPORT/TRAINING 598910 PBD WORLDWIDE 16560 BLUEGRASS LAKES PARKWAY ALPHARETTA GA 30004 WAREHOUSE/FULFILLMENT 314151 EPISERVER INC 542 AMHERST STREET NASHUA NH 03063 WEDSITE SERVICES 283804 10 335441 79098 8883 414539 REGULAR & AUXILIARY MEMBER DUES 900099 8114855 8114855 ADVERTISING REVENUE 541800 2288270 2288270 TRANSITION SERVICES 511190 9924 9924 10413049 2658674 2658674 10417079 10417079 22394640 19888214 2506426 2506426 2506426 27067 27067 27067 26436834 8124779 2288270 15609246 X 60648 1195877 6756452 781283 630852 571163 12500 16559 114921 356881 2937694 400152 3114314 286645 502975 404336 FUNDING LIFE MEMBER DEF 3680000 COMMUNICATIONS 300170 TAXES 79423 FUNDING WIDOWS' TRUST D 75587 4179 22282611 2060789 934821 2414794 1186948 891159 945933 263782 62594 89209 108939 8771966 6964929 2001982 1807037 100292996 130087929 13702603 1233517 673416 122950831 135807617 1725058 1148164 65916683 65724817 52711 210215 2261271 2208026 69955723 69291222 X 52787203 66516395 207905 0 52995108 66516395 122950831 135807617 4154223 9367064 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 396034 396034 3521250 2565923 955327 4854682 4399006 455676 1807037 ESTIMATED LIABILITY OF WIDOWS' TRUST 1278681 ACCRUED PENSION AND DEFERRED COMPENSATION 929345 2208026 X PART X, LINE 2: MOAA, SCHOLARSHIP FUND, VOICES, AND MMFI 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) 60648 SUPPORT OF CHARITABLE MISSION 1 0 X X X 1 1 X X X X X 0 1 0 REGINA D CHAVIS CFO 159596 0 7375 0 1399 0 28456 0 1817 0 198643 0 0 0 JAMES O'BRIEN TREASURER 191726 0 7375 0 2739 0 33760 0 4854 0 240454 0 0 0 JOSEPH G LYNCH SECRETARY 175643 0 4425 0 9244 0 36398 0 4582 0 230292 0 0 0 DANA T ATKINS PRESIDENT/CEO 304224 0 55000 0 14212 0 101625 0 1196 0 476257 0 0 0 JAMES CARMAN VP TRANSITION AND MEMBER S 135555 0 7929 0 5260 0 25388 0 4403 0 178535 0 0 0 MICHAEL TURNER VP DEVELOPMENT 148913 0 1475 0 5580 0 25967 0 1407 0 183342 0 0 0 JONATHAN WITHINGTON VP COMMUNICATIONS 128821 0 0 0 11192 0 24348 0 3313 0 167674 0 0 0 LINDA SPEED OUKROP SENIOR DIRECTOR HR 124200 0 7873 0 3384 0 16894 0 2118 0 154469 0 0 0 DANIEL F MERRY VP GOVERNMENT RELATIONS 168936 0 4425 0 3297 0 29559 0 2472 0 208689 0 0 0 PART I, LINE 4B NORBERT RYAN PARTICIPATES IN THE 457(F) PLAN, BUT DID NOT RECEIVE A DISTRIBUTION IN 2017. 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. AUXILIARY MEMBERS: WIDOWS AND WIDOWERS OF DECEASED MEMBERS OR OF ANY DECEASED INDIVIDUAL WHO WOULD HAVE BEEN ELIGIBLE FOR MEMBERSHIP. 4. LIFE AUXILIARY 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 2017. 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 2017. 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 CONSULTING SERVICES 244,081. WEBSITE 69,706. SOFTWARE SUPPORT 383,613. MAILHOUSE SERVICES 85,975. MAILING AND SOLICITATION 263,816. RECRUITING INITIATIVES 89,096. CAREER FAIR 44,281. BANKING AND CREDIT CARD 183,856. OTHER 1,573,270. 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 MOAA MILITARY FAMILY INITIATIVE 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 O 431125 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS O 101965 FAIR MARKET VALUE MOAA MILITARY FAMILTY INITIATIVE O 251791 FAIR MARKET VALUE MOAA MILITARY FAMILTY INITIATIVE C 335441 FAIR MARKET VALUE MOAA MILITARY FAMILTY INITIATIVE N 93713 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND B 60648 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND N 605122 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND L 261442 FAIR MARKET VALUE MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND B 324784 FAIR MARKET VALUE VOICES FOR AMERICA'S TROOPS Q 204052 FAIR MARKET VALUE