MILITARY OFFICERS ASSOCIATION OF AMERICA: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- MILITARY OFFICERS ASSOCIATION OF AMERICA (EIN 53-0172821)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-05-15
- IRS object ID
- 201511359349300926
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T07:41:11-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4250 N FAIRFAX DRIVE SUITE 1020 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530172821 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILITARY OFFICERS ASSOCIATION OF AMERICA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MILI | BusinessNameControlTxt |
| Phone | 7035492311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N WASHINGTON ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | COL JAMES O'BRIEN | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7038388102 | PhoneNum |
| Signature | 2015-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID TRIMNER | PreparerPersonNm |
| PTIN | P00444822 | PTIN |
| Phone | 5712279500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VADM NORBERT RYAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N WASHINGTON ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $65,444,189 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MOAA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | TO BE THE PROFESSIONAL ASSOCIATION OF CHOICE FOR ALL MILITARY OFFICERS AND THEIR FAMILIES BY: 1) BEING THE MOST EFFECTIVE ORGANIZATION SHAPING RELEVANT GOVERNMENT POLICY; 2) BEING THE MOST VALUABLE INFORMATION SOURCE FOR THE MILITARY COMMUNITY; 3) PROMOTING THE ENDURING VALUES OF MILITARY PROFESSIONALS; 4) PROVIDING HIGH-QUALITY PRODUCTS AND SERVICES TO HELP MEMBERS MEET THEIR PROFESSIONAL, FINANCIAL, AND FAMILY NEEDS. MOAA'S HIGHEST PRIORITY IS PROVIDING FIRST-CLASS SERVICE TO OUR MEMBERS. WE ARE THE LEADING VOICE ON COMPENSATION AND BENEFIT MATTERS FOR ALL MEMBERS OF THE MILITARY COMMUNITY. WE PROVIDE ADVICE AND GUIDANCE TO OUR MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 35 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 35 | VotingMembersIndependentCnt |
| Total Employee | 107 | TotalEmployeeCnt |
| Total Volunteers | 122 | TotalVolunteersCnt |
| Total Gross UBI | $2,358,356 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $368,434 | PYContributionsGrantsAmt |
| CY Contributions Grants | $461,860 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,813,543 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,751,059 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,843,100 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,311,996 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,274,066 | PYOtherRevenueAmt |
| CY Other Revenue | $4,989,615 | CYOtherRevenueAmt |
| PY Total Revenue | $23,299,143 | PYTotalRevenueAmt |
| CY Total Revenue | $27,514,530 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $56,618 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $51,732 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,239,758 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,606,610 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,959,439 | PYOtherExpensesAmt |
| CY Other Expenses | $17,952,749 | CYOtherExpensesAmt |
| PY Total Expenses | $26,255,815 | PYTotalExpensesAmt |
| CY Total Expenses | $28,611,091 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,956,672 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,096,561 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $126,239,417 | TotalAssetsBOYAmt |
| Total Assets EOY | $122,488,253 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $64,494,566 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $68,203,112 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $61,744,851 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $54,285,141 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MILITARY BENEFITSMOAA PROVIDES TECHNICAL ADVICE AND ASSISTANCE TO THE EXTENDED MILITARY COMMUNITY, MILITARY CAREGIVERS AND MOAA MEMBERS AND THEIR FAMILIES 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 TO 30 BRIEFINGS ARE PROVIDED EACH YEAR AT THE DEPARTMENT OF DEFENSE (DOD) RETIREE OPEN HOUSE MEETINGS ACROSS THE COUNTRY. MORE DETAILED FINANCIAL AND HEALTHCARE CONSULTATIONS ARE PROVIDED TO MOAA'S PAID MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHAPTER SUPPORTTHE ORGANIZATION PROVIDES SUPPORT TO 411 INDEPENDENTLY ORGANIZED AND RUN 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 EFFORTS OF THE NATIONAL ORGANIZATION AND PROVIDE ADVICE AND ASSISTANCE RELATING TO THEIR RETIREMENT BENEFITS AND PRIVILEGES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAREER TRANSITION SERVICESMOAA PROVIDES ASSISTANCE TO THE EXTENDED MILITARY COMMUNITY, MOAA MEMBERS AND THEIR SPOUSES TO PREPARE FOR AND SUCCESSFULLY EXECUTE CAREER TRANSITIONS. CAREER TRANSITION SERVICES OFFERS RESUME DEVELOPMENT ADVICE, JOB LISTINGS, BACKGROUND INFORMATION ON MORE THAN ONE MILLION COMPANIES, SELF-MARKETING ASSISTANCE AND A WORLDWIDE NETWORK OF FELLOW MOAA MEMBERS AND LINKEDIN CONNECTIONS TO ACCELERATE CAREER TRANSITION. MOAA PARTICIPATES IN APPROXIMATELY 300 DEPARTMENT OF DEFENSE TRANSITION ASSISTANCE PROGRAM BRIEFINGS EACH YEAR ACROSS THE COUNTRY AND AT FOREIGN INSTALLATIONS. IN ADDITION, MOAA CONDUCTS AT LEAST TWO CAREER FAIRS EACH YEAR FOR THE EXTENDED MILITARY COMMUNITY AND THREE MILITARY SPOUSE PROFESSIONAL DEVELOPMENT SYMPOSIA. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 127 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 107 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 35 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 35 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES O'BRIEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7038388102 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N WASHINGTON ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (57 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| NANCY P ANDERSON | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER J BOYNTON | ||||||||
| MEMBER | 1.00 | Yes (X) | $764 | $0 | $0 | |||
| CHARLOTTE B BROGA | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| MATTHEW P CAULFIELD | ||||||||
| MEMBER | 1.00 | Yes (X) | $5,133 | $0 | $0 | |||
| ERIC T CHASE | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| JOHN J CHERNOSKI | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,745 | $0 | $0 | |||
| GARY E CLARK | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,326 | $0 | $0 | 1.00 | ||
| MATTHEW G CLARK | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| SAMUEL P DE BOW | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KATHLEEN M DUSSAULT | ||||||||
| MEMBER | 1.00 | Yes (X) | $964 | $0 | $0 | |||
| RICHARD J ERICKSON | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BRUCE C FRANDSEN | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,775 | $0 | $0 | 1.00 | ||
| GARY W FREDRICKS | ||||||||
| MEMBER | 1.00 | Yes (X) | $5,329 | $0 | $0 | |||
| DONALD R FREESE | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| J BRUCE HAMILTON | ||||||||
| MEMBER | 1.00 | Yes (X) | $901 | $0 | $0 | |||
| LARRY L HERETH | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,063 | $0 | $0 | |||
| KELLY F HILLAND | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOYCE M JOHNSON | ||||||||
| MEMBER | 1.00 | Yes (X) | $10,400 | $0 | $0 | 1.00 | ||
| MICHAEL A KIEFER | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| PATRICK J KUSIAK | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD C MARR | ||||||||
| MEMBER | 1.00 | Yes (X) | $3,154 | $0 | $0 | |||
| EDWARD L MARVIN | ||||||||
| MEMBER | 1.00 | Yes (X) | $3,046 | $0 | $0 | |||
| KAY C MCCLAIN | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| GLENN L MILLER | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANTONIO T PIMENTAL | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,025 | $0 | $0 | |||
| BARBARA J RAMSEY | ||||||||
| MEMBER | 1.00 | Yes (X) | $2,870 | $0 | $0 | |||
| SHARON I RICHIE | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| RANDALL L RIGBY | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,173 | $0 | $0 | 1.00 | ||
| CHARLES T ROBERTSON | ||||||||
| CHAIRMAN OF THE BOARD | 4.00 | Yes (X) | $1,945 | $0 | $0 | |||
| PAUL ROBINSON | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,720 | $0 | $0 | 1.00 | ||
| MICHAEL D ROCHELLE | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| MICHAEL J ROGERS | ||||||||
| MEMBER | 1.00 | Yes (X) | $398 | $0 | $0 | |||
| JOHN J SHEEHAN | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT J SILAH | ||||||||
| MEMBER | 1.00 | Yes (X) | $1,098 | $0 | $0 | |||
| CHARLES N STARNES | ||||||||
| MEMBER | 1.00 | Yes (X) | $2,302 | $0 | $0 | 1.00 | ||
| JOHN H TILELLI | ||||||||
| CHAIRMAN OF THE BOARD | 4.00 | Yes (X) | $46,619 | $0 | $0 | |||
| PETER B WELCH | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRISTOPHER L BURNHAM | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT G CERTAIN | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL L COWAN | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JUAN M CROCKETT | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WALTER F DORAN | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| EDWARD HANLON JR | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOYCE N HARTE | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| CLARE HELMINIAK | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID E PRICE | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| VELMA L RICHARDSON | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| FRANK J SNYDER | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| GORDON E VAN HOOK | ||||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NORBERT R RYAN | ||||||||
| PRESIDENT & CEO | 32.00 | $389,485 | $0 | $113,023 | 3.00 | Yes (X) | ||
| JAMES O'BRIEN | ||||||||
| CFO | 31.00 | $169,756 | $0 | $21,874 | 4.00 | Yes (X) | ||
| JOSEPH G LYNCH | ||||||||
| SECRETARY | 31.00 | $159,435 | $0 | $44,557 | 4.00 | Yes (X) | ||
| ROBERT NORTON | ||||||||
| DEP DIR GOV'T RELATIONS | 35.00 | $132,424 | $0 | $34,861 | Yes (X) | |||
| ANA SMYTHE | ||||||||
| DIR MEMBERSHIP SERVICES | 35.00 | $130,365 | $0 | $25,095 | Yes (X) | |||
| MICHAEL JORDAN | ||||||||
| DIR MEMBER PRODUCTS & SERVICES | 35.00 | $167,578 | $0 | $30,511 | Yes (X) | |||
| MICHAEL HAYDEN | ||||||||
| DIRECTOR GOV'T RELATIONS | 35.00 | $149,671 | $0 | $16,756 | Yes (X) | |||
| GORDON HUME | ||||||||
| DIR PRINT & ELECTRONIC PUBLICATIONS | 35.00 | $133,650 | $0 | $18,857 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,527,114 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $305,534 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 27 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| QUAD GRAPHICS | |||||
| 56 DUPLAINVILLE RD | SARATOGA SPRINGS | NY | 12886 | PRINTING | $1,444,793 |
| LM&O ADVERTISING | |||||
| 2000 N 14TH ST | ARLINGTON | VA | 22201 | MARKETING/ADVERTISING | $1,085,300 |
| PERSONIFY INC | |||||
| 1919 GALLOWS ROAD | VIENNA | VA | 22182 | SOFTWARE SUPPORT & TRAINING | $562,560 |
| MEMBERSHIP CORPORATION | |||||
| 9905 45TH AVENUE NORTH | PLYMOUTH | MN | 55442 | MARKETING/ADVERTISING | $378,866 |
| PBD WORLDWIDE | |||||
| 16560 BLUEGRASS LAKES PARKWAY | ALPHARETTA | GA | 30004 | WAREHOUSE/FULFILLMENT | $354,122 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $374,000 | RelatedOrganizationsAmt |
| All Other Contributions | $87,860 | AllOtherContributionsAmt |
| Noncash Contributions | $34,187 | NoncashContributionsAmt |
| Total Contributions | $461,860 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| REGULAR & AUXILIARY MEMBER DUES | 900099 | $9,291,339 | $9,291,339 | |
| ADVERTISING REVENUE | 541800 | $2,358,356 | $2,358,356 | |
| CAREER FAIR | 511190 | $101,364 | $101,364 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,751,059 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,602,491 | TotalRevenueColumnAmt |
| Exclusion | $2,602,491 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,972,561 | TotalRevenueColumnAmt |
| Exclusion | $4,972,561 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $45,639,164 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $37,929,659 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,709,505 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,709,505 | TotalRevenueColumnAmt |
| Exclusion | $7,709,505 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $17,054 | TotalRevenueColumnAmt |
| Exclusion | $17,054 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,054 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,514,530 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,392,703 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,358,356 | UnrelatedBusinessRevenueAmt |
| Exclusion | $15,301,611 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,732 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $898,130 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,542,263 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $919,007 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $624,001 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $623,209 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,650 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,619 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,897 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,884 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,612,015 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $654,709 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,874,631 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,861 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $751,034 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,616 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| FUNDING LIFE MEMBER DEF | $6,404,000 |
| COMMUNICATIONS | $170,908 |
| FUNDING WIDOWS' TRUST D | $114,623 |
| TAXES | $109,753 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,549 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,611,091 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203 | BOYAmt |
| EOY | $201 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,492,051 | BOYAmt |
| EOY | $3,594,973 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,082,082 | BOYAmt |
| EOY | $1,120,053 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,617 | BOYAmt |
| EOY | $57,052 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,854 | BOYAmt |
| EOY | $104,704 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,856,354 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,773,704 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,098,480 | BOYAmt |
| EOY | $2,082,650 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,322,854 | BOYAmt |
| EOY | $101,791,982 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,440,131 | BOYAmt |
| EOY | $12,307,766 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,298,145 | BOYAmt |
| EOY | $1,428,872 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,239,417 | BOYAmt |
| EOY | $122,488,253 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,361,646 | BOYAmt |
| EOY | $1,977,714 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,553,905 | BOYAmt |
| EOY | $63,666,496 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,077 | BOYAmt |
| EOY | $5,045 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,570,938 | BOYAmt |
| EOY | $2,553,857 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,494,566 | BOYAmt |
| EOY | $68,203,112 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,567,234 | BOYAmt |
| EOY | $54,278,381 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,617 | BOYAmt |
| EOY | $6,760 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,744,851 | BOYAmt |
| EOY | $54,285,141 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,239,417 | BOYAmt |
| EOY | $122,488,253 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,096,561 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$4,642,660 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$1,720,489 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $396,034 | OtherCostOrOtherBasisAmt |
| Book Value | $396,034 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,324,165 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,071,361 | DepreciationAmt |
| Book Value | $1,252,804 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $423,196 | OtherCostOrOtherBasisAmt |
| Depreciation | $319,150 | DepreciationAmt |
| Book Value | $104,046 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,712,959 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,383,193 | DepreciationAmt |
| Book Value | $329,766 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,082,650 | TotalBookValueLandBuildingsAmt |
Financial Derivatives FinancialDerivativesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $12,307,766 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $12,307,766 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| ESTIMATED LIABILITY OF WIDOWS' TRUST | $1,439,287 |
| ACCRUED PENSION AND DEFERRED COMPENSATION | $1,003,138 |
| DUE TO MOAA CHARITABLE FOUNDATION | $109,879 |
| DUE TO MOAA SCHOLARSHIP FUND | $1,553 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,553,857 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MILITARY OFFICERS ASSOCIATION OF AMERICA IS A TAX-EXEMPT ORGANIZATION, BUT IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. MOAA HAS ADOPTED THE GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. SHOULD THE TAX-EXEMPT STATUS BE CHALLENGED IN THE FUTURE, THE ORGANIZATIONS 2011, 2012, AND 2013 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 NORTH WASHINGTON STREET | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 541659039 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $51,732 | CashGrantAmt |
| Purpose Of Grant | SUPPORT OF CHARITABLE MISSION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NORBERT R RYAN | ||||||||||||||
| PRESIDENT & CEO | $297,674 | $0 | $75,625 | $0 | $16,186 | $0 | $110,125 | $0 | $2,898 | $0 | $502,508 | $0 | $75,625 | $0 |
| JAMES O'BRIEN | ||||||||||||||
| CFO | $160,481 | $0 | $5,162 | $0 | $4,113 | $0 | $16,685 | $0 | $5,189 | $0 | $191,630 | $0 | $0 | $0 |
| JOSEPH G LYNCH | ||||||||||||||
| SECRETARY | $148,662 | $0 | $4,425 | $0 | $6,348 | $0 | $36,398 | $0 | $8,159 | $0 | $203,992 | $0 | $0 | $0 |
| ROBERT NORTON | ||||||||||||||
| DEP DIR GOV'T RELATIONS | $127,359 | $0 | $369 | $0 | $4,696 | $0 | $30,136 | $0 | $4,725 | $0 | $167,285 | $0 | $0 | $0 |
| ANA SMYTHE | ||||||||||||||
| DIR MEMBERSHIP SERVICES | $124,732 | $0 | $2,212 | $0 | $3,421 | $0 | $21,393 | $0 | $3,702 | $0 | $155,460 | $0 | $0 | $0 |
| MICHAEL JORDAN | ||||||||||||||
| DIR MEMBER PRODUCTS & SERVICES | $68,539 | $0 | $0 | $0 | $99,039 | $0 | $27,592 | $0 | $2,919 | $0 | $198,089 | $0 | $0 | $0 |
| MICHAEL HAYDEN | ||||||||||||||
| DIRECTOR GOV'T RELATIONS | $142,242 | $0 | $4,425 | $0 | $3,004 | $0 | $15,540 | $0 | $1,216 | $0 | $166,427 | $0 | $0 | $0 |
| GORDON HUME | ||||||||||||||
| DIR PRINT & ELECTRONIC PUBLICATIONS | $129,305 | $0 | $1,475 | $0 | $2,870 | $0 | $18,399 | $0 | $458 | $0 | $152,507 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | NORBERT RYAN PARTICIPATES IN THE 457(F) PLAN, BUT DID NOT RECEIVE A DISTRIBUTION IN 2014. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | COSTUME JEWELRY | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $34,150 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AVERAGE RETAIL VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. 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: INDIVIDUALS WHILE SERVING IN THE FEDERAL GOVERNMENT AND WHO HAVE BEEN APPOINTED BY THE PRESIDENT BY AND WITH THE ADVICE AND CONSENT OF THE SENATE, OR HAVING BEEN ELECTED TO OFFICE IN THE FEDERAL GOVERNMENT, OR WHO OTHERWISE HAVE RENDERED EXEMPLARY SERVICE TO THE UNITED STATES AT THE NATIONAL LEVEL, MAY, ON THE INITIATIVE OF THE BOARD OF DIRECTORS, BE ELECTED HONORARY MEMBERS OF THE ASSOCIATION. THE BOARD OF DIRECTORS SHALL HAVE AUTHORITY TO TERMINATE AN HONORARY MEMBERSHIP. 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 11 | THE FINANCE AND AUDIT COMMITTEE REVIEW AND APPROVE THE 990 BEFORE IT IS FILED. COPIES OF THE 990 ARE PROVIDED TO ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR THE GENERAL COUNSEL REQUESTS THAT KEY EMPLOYEES AND BOARD MEMBERS REVALIDATE THEIR STATEMENT ABOUT POTENTIAL CONFLICTS. THE GENERAL COUNSEL VERIFIES THERE ARE NO CONFLICTS. IF ANY POTENTIAL CONFLICT ARISES, THE CHAIRMAN OF THE BOARD DICTATES THE RESOLUTION TO THE POTENTIAL CONFLICT. |
| 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 RESEARCH COMPANY (ARC) TO DETERMINE FAIR AND REASONABLE COMPENSATION FOR THE PRESIDENT. ARC PUBLISHES AN ANNUAL NATIONAL COMPENSATION SURVEY OF NATIONAL AND INTERNATIONAL ASSOCIATION CHIEF STAFF EXECUTIVES THAT TAKES INTO ACCOUNT THE SCOPE OF THE ASSOCIATION; TYPE OF INDUSTRY; ANNUAL GROSS REVENUES; LOCATION OF ASSOCIATION HEADQUARTERS; AND NUMBER OF YEARS THE CHIEF STAFF EXECUTIVE HAS HELD THE POSITION. ARC ALSO PREPARES AN ANNUAL PERSONALIZED COMPENSATION REPORT FOR MOAA THAT TAKES INTO ACCOUNT THE AFOREMENTIONED CHARACTERISTICS TO PROVIDE THE AVERAGE COMPENSATION FOR LIKE POSITIONS. 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 2015. 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 2015. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE SUMMARIZED IN MILITARY OFFICER MAGAZINE. |
| FORM 990, PART IX, LINE 11G | OTHER 2,985,940. CONSULTING SERVICES 249,028. WEBSITE 299,926. SOFTWARE SUPPORT 369,806. MAILHOUSE SERVICES 111,634. MAILING AND SOLICITATION 259,747. RECRUITING INITIATIVES 43,301. CAREER FAIR 111,980. BANKING AND CREDIT CARD 180,653. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | Yes (1) |
| VOICES FOR AMERICA'S TROOPS | ||||||||||
| 201 N WASHINGTON STREET | ALEXANDRIA | VA | 22314 | 273519768 | ADVOCACY | VA | 501(C)4 | MILITARY OFFICERS ASSOCIATION OF AMERICA | Yes (1) | |
| MILITARY OFFICERS ASSOCIATION OF AMERICA FOUNDATION | ||||||||||
| 201 N WASHINGTON STREET | ALEXANDRIA | VA | 22314 | 464219250 | EDUCATION | VA | 501(C)3 | 7 | MILITARY OFFICERS ASSOCIATION OF AMERICA | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (9 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND | ||
| L | $380,900 | FAIR MARKET VALUE |
| VOICES FOR AMERICA'S TROOPS | ||
| O | $349,500 | FAIR MARKET VALUE |
| MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND | ||
| O | $627,966 | FAIR MARKET VALUE |
| MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND | ||
| N | $192,383 | FAIR MARKET VALUE |
| MILITARY OFFICERS ASSOCIATION OF AMERICA SCHOLARSHIP FUND | ||
| B | $51,732 | FAIR MARKET VALUE |
| MOAA CHARITABLE FOUNDATION | ||
| C | $374,000 | FAIR MARKET VALUE |
| VOICES FOR AMERICA'S TROOPS | ||
| Q | $371,539 | FAIR MARKET VALUE |
| MOAA CHARITABLE FOUNDATION | ||
| O | $111,830 | FAIR MARKET VALUE |
| MOAA CHARITABLE FOUNDATION | ||
| N | $88,318 | FAIR MARKET VALUE |