2024-10-03T10:52:16-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2023-01-01 800340923 MARINE CORPS ASSOCIATION FOUNDATION MARI 8774696223 715 BROADWAY STREET QUANTICO VA 22134 LTGEN CHARLES CHIAROTTI PRESIDENT & CEO 8774696223 2024-09-27 1 0 ROBERT WILLIAMS P01345960 5712279500 2024-09-25 2023 2024-10-15 13:58:12Z LTGEN CHARLES CHIAROTTI 715 BROADWAY STREET QUANTICO VA 22134 2577076 0 X WWW.MCA-MARINES.ORG/FOUNDATION X 2009 DC PROVIDE RESOURCES & SUPPORT TO SUSTAIN AND EXPAND PROGRAMS & ACTIVITIES ESSENTIAL TO MCA'S MISSION. 24 23 0 24 0 0 1977517 2360625 24261 17142 31091 29835 -29343 -26256 2003526 2381346 0 1056401 0 0 538236 402892 81000 85800 754373 1419325 682246 2038561 2227339 -35035 154007 977211 1079874 204807 108721 772404 971153 X TO PROVIDE RESOURCES AND SUPPORT TO SUSTAIN AND EXPAND PROGRAMS AND ACTIVITIES ESSENTIAL TO THE MARINE CORPS ASSOCIATION'S MISSION BY ENGAGING EVERYONE INSPIRED BY THE MARINE CORPS. 0 0 985747 748700 0 COMMANDERS' FORUMS: THE FOUNDATION PROVIDES FUNDING TO ASSIST COMMANDERS IN DEVELOPING AND PROVIDING FORUM OPPORTUNITIES SPECIFICALLY TAILORED TO ENHANCE THEIR MARINES AND SAILORS' KNOWLEDGE OF THE MILITARY HISTORICAL AND OPERATIONAL LESSONS AND HOW THOSE CAN BE APPLIED TO CURRENT CHALLENGES. THE FORUMS CAN RANGE FROM PRESENTATIONS AND DISCUSSIONS WITH NOTED AUTHORS AND SCHOLARS TO A CLASSICAL BATTLE STUDY. PARTICIPATION IN THE BATTLE STUDIES WILL HELP PREPARE A UNIT FOR CURRENT OPERATIONS THROUGH THE STUDY OF MILITARY HISTORY. PARTICIPANTS IN BATTLE STUDIES MAY WALK THE GROUND WITH EXPERTS IN ORDER TO BETTER UNDERSTAND THE HISTORY AND LESSONS LEARNED FROM THESE FAMOUS BATTLES AND CAMPAIGNS. IN ADDITION, MCAF ACTIVELY SEEKS TO PROVIDE RELEVANT, PROFESSIONAL MILITARY EDUCATION FOR ACTIVE-DUTY MARINES AND OPPORTUNITIES TO STAY ABREAST OF CURRENT ISSUES. THESE FORUMS FEATURE PROMINENT SPEAKERS, KEY DECISION MAKERS AND SUBJECT MATTER EXPERTS AND OFFER KEY INSIGHTS AND UNIQUE PERSPECTIVES ON CURRENT MILITARY TOPICS. EVENTS ARE HELD AT DIFFERENT LOCATIONS, ALLOWING ACTIVE-DUTY MARINES AND OUR MEMBERS NATIONWIDE THE OPPORTUNITY TO ENHANCE THEIR KNOWLEDGE OF MILITARY ART AND SCIENCE, AND GAIN AN APPRECIATION OF CURRENT ISSUES. IN 2023, NEARLY 6,500 MARINE LEADERS (NONCOMMISSIONED OFFICERS, STAFF NONCOMMISSIONED OFFICERS, AND COMMISSIONED OFFICERS AT MULTIPLE GRADES) PARTICIPATED IN THESE COMMANDERS' FORUMS EVENTS. THE FUNDS PAY FOR SPEAKING FEES, HONORARIUMS, BATTLEFIELD TOUR GUIDES AND OTHER COSTS THAT MARINE UNITS CAN TYPICALLY PAY FOR FROM THEIR OPERATIONS AND MAINTENANCE FUNDING. 293700 249272 17142 THE MARINE EXCELLENCE AWARDS PROGRAM WAS ESTABLISHED TO RECOGNIZE THE PROFESSIONAL ACHIEVEMENTS OF MARINES AND SAILORS (SERVING IN MARINE CORPS UNITS) AND TO RECOGNIZE SUPERIOR PERFORMANCE IN MARINE CORPS OFFICER AND ENLISTED FORMAL SCHOOLS. THESE AWARDS ARE ALSO GIVEN FOR EXCEPTIONAL WRITTEN WORK. AWARDS ARE A VALUABLE INCENTIVE AND AN APPROPRIATE MEANS OF RECOGNIZING MARINES AND SAILORS WHO EXCEL IN THEIR COMMANDS, FORMAL SCHOOLS, AND LEADERSHIP COURSES. MCAF IS THE LARGEST CONTRIBUTOR OF AWARDS GIVEN TO THE U.S. MARINE CORPS. EACH YEAR MCAF GIVES AWARDS TO APPROXIMATELY 4,200 DESERVING MARINES AND SAILORS, 94 PERCENT OF WHICH GO TO ENLISTED MEN AND WOMEN. THESE ARE JUST A FEW OF THE AWARDS GIVEN TO OUTSTANDING MARINES: THE HONOR GRADUATE FROM DRILL INSTRUCTOR SCHOOL, RECRUIT TRAINING AWARDS (HONOR GRADUATE RECRUIT, HIGH SHOOTER AND HIGH PHYSICAL FITNESS TEST), THE BASIC OFFICER TRAINING COURSE HONOR GRADUATE, OFFICER CANDIDATES SCHOOL HONOR GRADUATE, AND STAFF NONCOMMISSIONED OFFICER ACADEMY HONOR GRADUATE). IN 2023, OVER 4,200 MARINES RECEIVED AWARDS RECOGNIZING THEIR EXCELLENT PERFORMANCE AND THEIR CREATIVE AND PERSUASIVE WRITTEN WORK. 58429 58429 0 THE COMMANDERS' UNIT LIBRARY PROGRAM PROVIDES COMMANDERS WITH FUNDS TO ESTABLISH AND SUSTAIN THEIR UNIT PROFESSIONAL LIBRARY WHEN THE UTILIZATION OF APPROPRIATED FUNDS IS NOT PRACTICABLE. THE PROGRAM ALLOWS COMMANDERS TO SELECT BOOKS FROM THE MARINE CORPS COMMANDANT'S PROFESSIONAL READING LIST, WHICH ALL MARINES ARE REQUIRED TO READ DURING THEIR SERVICE IN THE CORPS. THE BOOK LIST CONTAINS TIMELESS MILITARY CLASSICS AS WELL AS RECENT BOOKS ON EMERGING AREAS OF INTEREST IN CURRENT MILITARY OPERATIONS AND CULTURAL UNDERSTANDING. SOME UNITS WITH UNIQUE AND EMERGING CAPABILITIES (E.G. UNMANNED VEHICLES/DRONES, CYBERSPACE OPERATIONS) CAN RECEIVE BOOKS SPECIFIC TO THEIR MISSION. IN 2023, 84 MARINE CORPS UNITS (BATTALIONS, SQUADRONS, REGIMENTS, GROUPS, ETC) RECEIVED BOOKS TO ENHANCE THEIR UNIT LIBRARIES, MAKING PROFESSIONAL READING AVAILABLE TO OVER 34,000 MARINES. IN TOTAL IN 2023, THE MARINE CORPS ASSOCIATION FOUNDATION SPENT OVER $1,300,000 IN SUPPORT OF APPROXIMATELY 47,000 MARINES. 1337876 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 5 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 24 23 0 0 1 0 1 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CT FL GA HI IL KS KY MA MD ME MI MN MO MS NH NJ NM NY OH OK OR PA RI SC TN UT VA WI WV X X ANGELA HILLMAN 7036400101 715 BROADWAY STREET QUANTICO VA 22134 LTGEN JOHN TOOLAN USMC RET CHAIR OF THE BOARD 2.00 2.00 X X 0 0 0 JAY HOLMES VICE CHAIR OF THE BOARD 2.00 2.00 X X 0 0 0 BRYAN WOOD GENERAL COUNSEL 2.00 2.00 X X 0 0 0 LTCOL CHRIS DAVIS USMC RET BOARD MEMBER 2.00 2.00 X 0 0 0 MR WILLIAM TIMOTHY EICHORN BOARD MEMBER 2.00 2.00 X 0 0 0 COL BOB LOVE USMCRRET BOARD MEMBER 2.00 2.00 X 0 0 0 MR MICHAEL MARTZ BOARD MEMBER 2.00 2.00 X 0 0 0 TIM O'HARA BOARD MEMBER UNTIL MAY 2023 2.00 2.00 X 0 0 0 COL EMILY SWAIN USMC RET BOARD MEMBER 2.00 2.00 X 0 0 0 LTGEN MARK A BRILAKIS BOARD MEMBER 2.00 2.00 X 0 0 0 MAJGEN CRAIG CRENSHAW BOARD MEMBER 2.00 2.00 X 0 0 0 SGTMAJ ROBIN C FORTNER BOARD MEMBER 2.00 2.00 X 0 0 0 LTCOL WENDY GARRITY BOARD MEMBER 2.00 2.00 X 0 0 0 MAGGEN JAMES KESSLER BOARD MEMBER 2.00 2.00 X 0 0 0 SGTMAJ GARY SMITH BOARD MEMBER 2.00 2.00 X 0 0 0 LTCOL JEFF SPEIGHTS BOARD MEMBER 2.00 2.00 X 0 0 0 DR SUSAN JOHNSTON DIRECTOR 2.00 0.00 X 0 0 0 MAJ THOMAS CRAIG USMC RET DIRECTOR 2.00 2.00 X 0 0 0 MAJGEN JON GALLENETTI USMC RET DIRECTOR 2.00 0.00 X 0 0 0 COL HENRY HENEGAR III USMCR DIRECTOR 2.00 0.00 X 0 0 0 COL JOHN REED USMC RET DIRECTOR 2.00 2.00 X 0 0 0 COL ANDREW STARR USMC RET DIRECTOR 2.00 2.00 X 0 0 0 MR MICHAEL STOCKER DIRECTOR 2.00 2.00 X 0 0 0 LTGEN RICHARD ZILMER USMC RET DIRECTOR 2.00 2.00 X 0 0 0 LTGEN CHARLES CHIAROTTI USMC RET PRESIDENT & CEO 5.50 34.50 X 25000 252292 14209 ANGELA HILLMAN DIRECTOR OF FINANCE 4.00 36.00 X 12500 122637 7650 COL CHRISTOPHER WOODBRIDGE USMC RET PUBLISHER AND EDITOR OF THE MARINE CORPS GAZETTE 4.00 36.00 X 14687 145356 9680 COL TIM MUNDY USMC RET VP OF FOUNDATION OPERATIONS 36.00 4.00 X 123823 17400 8908 LEEANN MITCHELL VP OF EVENTS OF ADVERTISING 4.00 36.00 X 13681 137605 9167 189691 675290 49614 1 0 1 0 0 943 54380 2305302 2360625 MEMBERSHIP DUES 900099 17142 17142 17142 26284 26284 173025 169474 3551 3551 3551 0 54380 26256 -26256 -26256 2381346 17142 0 3579 150000 150000 906401 906401 37500 35000 1250 1250 333353 192384 82397 58572 12138 9541 1369 1228 -5050 3020 -3243 -4827 24951 17349 3149 4453 11369 11369 85800 85800 2837 2837 5200 5200 2574 2574 79697 6019 35267 38411 1573 832 695 46 14276 14276 2993 230 2763 DIRECT MAIL PRINTING AN 548875 548875 SPECIAL EVENTS 12852 11900 952 2227339 1337876 135090 754373 250799 413190 122887 1485 54709 53266 23009 23009 2993 0 544338 613418 977211 1079874 183718 87858 21089 20863 204807 108721 X 474653 663126 297751 308027 772404 971153 977211 1079874 154007 44742 0 X 0 1 X 1 0 X 1548818 1574890 1825547 1977517 2360619 9287391 1548818 1574890 1825547 1977517 2360619 9287391 120924 9166467 11817 12185 26094 25797 26284 102177 9389568 130635 0.97620 0.97290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23009 23009 0 0 X 2449507 44742 44742 2404765 2837 -26256 -23419 2381346 2250758 26256 26256 2224502 2837 2837 2227339 PART X, LINE 2: MARINE CORPS ASSOCIATION FOUNDATION HAS ADOPTED THE GUIDANCE ON THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAD NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -26,256. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 26,256. X X X 1 LAUTMAN MASKA NEILL & COMPANY 1730 RHODE ISLAND AVE NW SUITE 301 WASHINGTON DC 20036 DIRECT MAIL 0 1192736 85800 1106936 1192736 85800 1106936 AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC NE NH NJ NM NV NY PA OH OK OR SC SD TN TX UT VA VT WA WI WV WY RI GOLF TOURNAMENT 54380 54380 25828 428 54380 54380 25828 428 26256 -26256 SCHEDULE G, PART I, LINE 2B, COLUMN (V) MARINE CORPS ASSOCIATION FOUNDATION (THE FOUNDATION) PAID LAUTMAN, MASKA NEILL & CO $7,150 PER MONTH FOR PROFESSIONAL FUNDRAISING SERVICES. IN 2023, TOTAL PROFESSIONAL FUNDRAISING FEES WERE $85,800. THE FOUNDATION ALSO PAID LAUTMAN, MASKA NEILL & CO FOR COPY WRITING FEES, MODELED LISTS, DATA PROCESSING AND ART. THE TOTAL EXPENSES OF PRINTING AND PAPER IN 2023 WERE $63,146. 1 MARINE CORPS ASSOCIATION 715 BROADWAY STREET QUANTICO VA 22134 540460860 501(C)(3) 150000 0 N/A N/A SUPPORT AND SUSTAINMENT OF MARINE CORPS GAZETTE AND LEATHERNECK MAGAZINES 0 1 WRITING AWARDS 53 39900 4529 FMV AWARDS AND PLAQUES COMMANDERS PROFESSIONAL FORUMS 6500 549224 N/A N/A MARINE EXCELLENCE AWARDS 4200 9000 240272 FMV AWARDS AND PLAQUES COMMANDERS' UNIT LIBRARIES 34000 58429 N/A N/A SUPPORT TO WOUNDED MARINES 320 5047 N/A N/A PART I, LINE 2: RECORDS ARE MAINTAINED SUPPORTING ALL DISBURSEMENTS. ALL REQUESTS ARE REVIEWED TO MEET PROGRAMMING OBJECTIVES AND INTENDED RECIPIENTS. CASH PRIZES, AWARDS, PLAQUES, STATUTES ETC. ARE PRESENTED TO VERIFIED AWARDEES. EXPENSES ARE PAID DIRECTLY TO VENDOR OR REIMBURSED UPON SUBMISSION OF APPROPRIATE DOCUMENTATION. 0 0 0 0 0 0 0 0 0 LTGEN CHARLES CHIAROTTI USMC RET PRESIDENT & CEO 25000 225000 0 26500 0 792 0 12500 0 1709 25000 266501 0 0 COL CHRISTOPHER WOODBRIDGE USMC RET PUBLISHER AND EDITOR OF THE MARINE C 14687 132350 0 12500 0 506 0 7977 0 1703 14687 155036 0 0 LEEANN MITCHELL VP OF EVENTS OF ADVERTISING 13681 126319 0 11000 0 286 0 3208 0 5959 13681 146772 0 0 COL TIM MUNDY USMC RET VP OF FOUNDATION OPERATIONS 114400 17400 9000 0 423 0 7040 0 1868 0 132731 17400 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF MARINE CORPS ASSOCIATION, A RELATED ORGANIZATION, DETERMINES THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER (CEO). CEO COMPENSATION IS DETERMINED AND REVIEWED BY THE BOARD USING MARKET COMPARISONS AND INDIVIDUAL SKILLS SETS BROUGHT TO THE ORGANIZATION. THIS PROCESS WAS MOST RECENTLY FOLLOWED IN 2023. FORM 990, PART VI, SECTION A, LINE 1A THE FOUNDATION'S CEO IS NOT AN INDEPENDENT VOTING MEMBER (LINE 1B), DUE TO THE LEVEL OF HIS COMPENSATION. FORM 990, PART VI, SECTION A, LINE 4 THE MARINE CORPS ASSOCIATION FOUNDATION MADE CHANGES TO THE BYLAWS AS FOLLOWS: SECTION 1. THE FOUNDATION IS NOT A MEMBER-BASED ORGANIZATION AND SHALL NOT HAVE MEMBERS OR MEMBERSHIP DUES. SECTION 2. SUPPORT FOR MCA MEMBERSHIP PROGRAMS. (1) CONSISTENT WITH ARTICLE II, SECTION 1 OF THE MCAF BYLAWS, THE FOUNDATION SHALL PROVIDE FUNDING FOR PREMIUM MEMBERSHIP DUES FOR THE TOTAL FORCE AS DEFINED IN THE MCA BYLAWS, ARTICLE III, SECTION 1. (2) FOUNDATION DONORS (ALSO REFERRED TO AS CONTRIBUTORS, SUPPORTERS) WHO MEET THE REQUIREMENTS FOR MEMBERSHIP IN THE MARINE CORPS ASSOCIATION MAY BE MEMBERS OF MCA. THESE MCA MEMBERS/DONORS WHOSE FINANCIAL SUPPORT TO MCAF EXCEEDS THE ESTABLISHED THRESHOLD MAY HAVE THEIR MCA PREMIUM (ONLINE ONLY) MEMBERSHIP FUNDED BY THE FOUNDATION. (3) THOSE DONORS WHO DO NOT MEET THE REQUIREMENTS FOR MCA MEMBERSHIP, BUT BY VIRTUE OF THEIR FINANCIAL SUPPORT TO MCAF EXCEEDING AN ESTABLISHED THRESHOLD, MAY BE GRANTED AN MCA PREMIUM (ONLINE ONLY) MEMBERSHIP FUNDED BY THE FOUNDATION. THESE PREMIUM MEMBERS WILL BE TRACKED AS DONOR MEMBERSHIPS AND FALL INTO THE 2.5% OF MCA MEMBERSHIP IN ACCORDANCE WITH THE MCA BYLAWS, ARTICLE III, SECTION 1. (C). (4) THE ANNUAL FINANCIAL SUPPORT THRESHOLD FOR DONOR MEMBERSHIPS WILL BE RECOMMENDED BY THE MCAF VICE PRESIDENT AND APPROVED BY THE PRESIDENT AND CEO. THE DURATION OF A DONOR'S ELIGIBILITY FOR MEMBERSHIP IS BASED ON THEIR CONTINUED FINANCIAL SUPPORT AT A LEVEL AT OR ABOVE THE ESTABLISHED THRESHOLD. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS RECEIVE THE MONTHLY PUBLICATIONS AND ARE ENTITLED TO OTHER MEMBER BENEFITS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. A COMMITTEE MAY RESEARCH A DECISION AND REPORT BACK TO THE BOARD FOR ACTION. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION'S CEO, COO, AND FINANCE COMMITTEE, COMPRISED OF BOARD MEMBERS WILL REVIEW THE DRAFT FORM 990 BEFORE IT IS FILED. THEY WILL REVIEW THE 990 INDEPENDENTLY AND RETURN ANY COMMENTS TO THE CFO. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. THE STATEMENT ASKS THE INDIVIDUALS TO LIST ANY PROFESSIONAL, BUSINESS OR VOLUNTEER POSITION THAT MIGHT GIVE RISE TO CONFLICTS WITH THEIR POSITION ON THEIR BOARD. IN ADDITION, IT ASKS FOR DISCLOSURE IN ALL INSTANCES IN WHICH THE BOARD MEMBER MAY BE A VENDOR, EMPLOYED OR CONSULTING WITH A VENDOR TO THE FOUNDATION. ANY POSSIBLE CONFLICTS THAT ARE DISCLOSED ARE REVIEWED BY COUNSEL. IN ADDITION, THE FOUNDATION HAS A CONFLICT OF INTEREST POLICY WITHIN ITS HANDBOOK WHICH IS DISTRIBUTED TO ALL EMPLOYEES. EMPLOYEES SIGN A FORM INDICATING THAT THEY HAVE READ THE HANDBOOK. THE CONFLICT OF INTEREST POLICY IS EXPLAINED IN THE HANDBOOK WITH SPECIFIC INSTRUCTIONS ON HOW TO REPORT AN ACTUAL OR POTENTIAL CONFLICT. SUPERVISORS ARE NOTIFIED AND THE COO EVALUATES THESE REPORTS AND INSTRUCTS THE EMPLOYEES AS TO PROPER COURSE OF ACTION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION FOR THE CEO USING INFORMATION SUCH AS PERFORMANCE, SALARY DATA AND EXPERIENCE. THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CEO WHO USES SALARY DATA, EXPERIENCE AND PERFORMANCE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 MARINE CORPS ASSOCIATION FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. MARINE CORPS ASSOCIATION 715 BROADWAY STREET QUANTICO VA 22134 540460860 TO SUPPORT THE MARINE CORPS DC 501(C)(19) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 MARINE CORPS ASSOCIATION O 402892 BOOK VALUE MARINE CORPS ASSOCIATION B 150000 CASH