2024-11-12T17:54:29-06:00 2023-12-31 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2023-05-20 931467587 MORAL COMPASS FEDERATION INC MORA 2027021149 7459 DIGBY GRN ALEXANDRIA VA 223155219 TIMOTHY TORRES CHIEF EXECUTIVE OFFICER 2027021149 2024-11-12 1 0 KAY VOLLANS CPA P01404047 3015643636 2023 2024-10-15 13:58:12Z X TIMOTHY TORRES 7459 DIGBY GRN ALEXANDRIA VA 223155219 305615 0 X HTTPS://MORALCOMPASSFEDERATION.ORG/ X 2023 VA TO SERVE ITS MEMBERS THROUGH COMMUNICATIONS, FUNDRAISING, POLICY ADVOCACY, AND INCUBATION. 3 2 0 5 0 0 305615 0 0 0 305615 60000 0 0 0 500 110963 170963 134652 136182 1530 134652 X MORAL COMPASS FEDERATION FACILITATES COLLABORATION AMONG MULTIPLE VETERAN-LED NONPROFIT ORGANIZATIONS, INDIVIDUALS, AND BUSINESSES WHO CAME TOGETHER DURING THE FALL OF KABUL, AFGHANISTAN TO EVACUATE AND RESETTLE AFGHAN ALLIES WHO WERE IN DANGER OF BEING LEFT BEHIND. SINCE THEN, MORAL COMPASS FEDERATION HAS RECOGNIZED THE MORAL INJURY BORNE BY THE VETERAN ECOSYSTEM AND OUR PARTNERS. MORAL COMPASS FEDERATION AIMS TO ADDRESS MORAL INJURY THROUGH EDUCATION, ADVOCACY, AND ACTION, AND EMPOWER VETERAN COMMUNITIES WHO BELIEVE IN MCF'S FIRST PRINCIPLES: 1) WE SHOULD TAKE CARE OF THOSE WHO TOOK CARE OF OUR COUNTRY; 2) WE SHOULD ADVOCATE FOR POLICY TO RIGHT THE MORAL COMPASS OF THE NATION; 3) WE SHOULD PROMOTE LEADERSHIP WITHIN THE VETERAN ECOSYSTEM; 4) WE SHOULD HONOR PROMISES TO OUR PARTNERS. 0 0 141998 60000 HUMANITARIAN LIFE SUPPORT, "VETS WELCOMING ALLIES ORGANIZATION GRANT SUPPORT, AND MEMBER ORGANIZATION SUPPORT 141998 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 1 0 1 1 1 0 1 0 0 0 1 0 0 VA X TIMOTHY TORRES 2027021149 7459 DIGBY GRN ALEXANDRIA VA 223155219 TRAVIS PETERSON PRESIDENT 5.00 X X 0 0 0 TIMOTHY TORRES VICE PRESIDENT, EXECUTIVE DIRECTOR 20.00 X X 45500 0 0 SEAN O'LEARY TREASURER 1.00 X X 0 0 0 45500 0 0 0 0 0 0 0 305615 305615 305615 0 0 0 X 26000 26000 34000 34000 94328 81998 12330 8314 8314 1747 1247 500 5213 5213 1361 1361 170963 141998 28465 500 136182 0 136182 1530 0 1530 X 134652 0 134652 0 136182 134652 0 X 0 0 0 X 305615 305615 305615 305615 305615 305615 X PART II, SHORT YEAR EXPLANATION: 2023 WAS A SHORT YEAR: EFFECTIVE DATE OF EXEMPTION: MAY 20, 2023 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS 34000 0 0 0 0 0 0 34000 0 34000 SOUTH ASIA HUMANITARIAN AID 30800 WIRE 0 BOOK 1 0 0 0 0 0 0 0 PART I, LINE 2: GRANT AGREEMENT: WE START BY CREATING A GRANT AGREEMENT THAT OUTLINES HOW THE FUNDS SHOULD BE USED, INCLUDING KEY GOALS AND EXPECTATIONS. THIS AGREEMENT SETS THE STAGE FOR HOW WE'LL MONITOR PROGRESS. PERFORMANCE METRICS: WE WORK WITH GRANTEES TO SET CLEAR PERFORMANCE METRICS TO TRACK THE PROJECT'S PROGRESS. THESE METRICS HELP ENSURE THAT THE GRANT IS ACHIEVING ITS INTENDED RESULTS. ONGOING COMMUNICATION: WE MAINTAIN REGULAR COMMUNICATION WITH GRANTEES, INCLUDING CHECK-INS AND SUPPORT THROUGHOUT THE GRANT PERIOD. THIS HELPS ADDRESS ANY ISSUES EARLY AND KEEPS THE PROJECT ON TRACK. FINAL REPORTING AND ASSESSMENT: AT THE END OF THE GRANT, GRANTEES PROVIDE A FINAL REPORT DETAILING THE PROJECT OUTCOMES AND HOW FUNDS WERE SPENT. WE REVIEW THESE REPORTS TO ENSURE COMPLIANCE AND ASSESS THE OVERALL SUCCESS OF THE PROJECT. 1 OPERATION RECOVERY INC 23781 US HWY 27 SUITE 412 LAKE WALES FL 33859 844836118 501(C)(3) 6500 0 GENERAL SUPPORT REACT DC 7459 DIGBY GRN ALEXANDRIA VA 22315 872697692 501(C)(3) 6500 0 GENERAL SUPPORT 2 0 PART I, LINE 2: GRANT AGREEMENT: WE START BY CREATING A GRANT AGREEMENT THAT OUTLINES HOW THE FUNDS SHOULD BE USED, INCLUDING KEY GOALS AND EXPECTATIONS. THIS AGREEMENT SETS THE STAGE FOR HOW WE'LL MONITOR PROGRESS. PERFORMANCE METRICS: WE WORK WITH GRANTEES TO SET CLEAR PERFORMANCE METRICS TO TRACK THE PROJECT'S PROGRESS. THESE METRICS HELP ENSURE THAT THE GRANT IS ACHIEVING ITS INTENDED RESULTS. ONGOING COMMUNICATION: WE MAINTAIN REGULAR COMMUNICATION WITH GRANTEES, INCLUDING CHECK-INS AND SUPPORT THROUGHOUT THE GRANT PERIOD. THIS HELPS ADDRESS ANY ISSUES EARLY AND KEEPS THE PROJECT ON TRACK. FINAL REPORTING AND ASSESSMENT: AT THE END OF THE GRANT, GRANTEES PROVIDE A FINAL REPORT DETAILING THE PROJECT OUTCOMES AND HOW FUNDS WERE SPENT. WE REVIEW THESE REPORTS TO ENSURE COMPLIANCE AND ASSESS THE OVERALL SUCCESS OF THE PROJECT. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF MCF HAVE THE RIGHT TO PARTICIPATE IN THE ELECTION OF THE BOARD OF DIRECTORS DURING THE ANNUAL MEETING HELD IN THE THIRD FISCAL QUARTER. SPECIFICALLY: -EACH VOTING MEMBER IS ELIGIBLE TO APPOINT ONE REPRESENTATIVE TO CAST VOTES ON ALL VOTING MATTERS, INCLUDING THE ELECTION OF DIRECTORS AND OFFICERS WHEN SEATS BECOME VACANT. -VOTING MEMBERS ARE NONPROFIT ORGANIZATIONS THAT ALIGN WITH MCF'S PURPOSE AND HAVE PAID ANNUAL DUES. -THE ELECTION PROCESS FOR DIRECTORS INCLUDES NOMINATIONS BY A BOARD NOMINATING COMMITTEE OR NOMINATIONS FROM VOTING MEMBERS. THE EXECUTIVE DIRECTOR PROVIDES NOTICE OF THE NOMINEES TO THE MEMBERS BEFORE THE VOTING MEETING. -DIRECTORS ARE THEN ELECTED BY A MAJORITY VOTE OF THE BOARD, WITH INPUT FROM THE MEMBERS THROUGH COMMENTS SUBMITTED IN ADVANCE. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE ACCOUNTANT'S REVIEW, FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS. THE BOARD MEMBERS REVIEW THE DOCUMENT TO CONFIRM THAT IT ACCURATELY REPRESENTS THE ORGANIZATION'S FINANCIAL STATUS AND OPERATIONS. THEY MAY ASK QUESTIONS, REQUEST CLARIFICATIONS, OR SUGGEST FURTHER ADJUSTMENTS IF NECESSARY. ONCE THE BOARD IS SATISFIED WITH THE FORM, THEY PROVIDE THEIR FORMAL APPROVAL. FOLLOWING THE BOARD'S APPROVAL, THE FINALIZED FORM 990 IS SUBMITTED TO THE IRS. THE ORGANIZATION ENSURES THAT THE FORM IS FILED BY THE DESIGNATED DEADLINE TO MAINTAIN COMPLIANCE AND TRANSPARENCY. FORM 990, PART VI, SECTION B, LINE 12 THE MCF BOARD OF DIRECTORS IS RESPONSIBLE FOR ADOPTING AND PERIODICALLY REVIEWING A CONFLICT OF INTEREST POLICY. THIS POLICY IS DESIGNED TO PROTECT THE CORPORATION'S INTERESTS WHEN CONSIDERING ANY TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT A DIRECTOR, OFFICER, EMPLOYEE, AFFILIATE, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS. THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, EMPLOYEES, AFFILIATES, AND COMMITTEE MEMBERS WITH DELEGATED POWERS FROM THE BOARD. ALTHOUGH THE BYLAWS DO NOT SPECIFY THAT THE CONFLICT OF INTEREST REVIEW MUST OCCUR ANNUALLY, THE REQUIREMENT FOR PERIODIC REVIEW IMPLIES THAT THIS SHOULD BE AN ONGOING AND REGULAR PROCESS, LIKELY ANNUAL, TO ENSURE COMPLIANCE AND ADDRESS ANY POTENTIAL CONFLICTS AS THEY ARISE. THE POLICY STIPULATES THAT WHENEVER THERE IS A POTENTIAL CONFLICT, THE INDIVIDUAL INVOLVED MUST DISCLOSE IT TO THE BOARD. THE BOARD IS THEN RESPONSIBLE FOR DETERMINING WHETHER A CONFLICT EXISTS AND DECIDING THE APPROPRIATE COURSE OF ACTION, WHICH MAY INCLUDE RECUSAL FROM RELATED DISCUSSIONS AND DECISION-MAKING PROCESSES. THIS APPROACH ENSURES THAT MCF MAINTAINS HIGH STANDARDS OF INTEGRITY AND TRANSPARENCY IN ITS OPERATIONS, PARTICULARLY IN SITUATIONS WHERE PERSONAL OR FINANCIAL INTERESTS COULD INFLUENCE ORGANIZATIONAL DECISIONS. FORM 990, PART VI, SECTION B, LINE 15A THE CHIEF EXECUTIVE OFFICER, WHO SERVES AS THE TOP MANAGEMENT OFFICIAL, IS CONSIDERED A KEY STAFF MEMBER TO THE BOARD OF DIRECTORS. COMPENSATION IS GENERALLY DETERMINED BY THE BOARD OF DIRECTORS OR A DESIGNATED COMPENSATION COMMITTEE TO ENSURE INDEPENDENCE FROM THOSE RECEIVING COMPENSATION. TO DETERMINE REASONABLE COMPENSATION, IT IS STANDARD TO USE COMPARABILITY DATA SUCH AS SALARY SURVEYS, COMPENSATION STUDIES, OR BENCHMARKING AGAINST SIMILAR ROLES IN COMPARABLE ORGANIZATIONS. IT IS A COMMON REQUIREMENT THAT THE ENTIRE COMPENSATION DETERMINATION PROCESS IS DOCUMENTED CONTEMPORANEOUSLY AS IT IS DELIBERATED, INCLUDING DETAILS OF WHO WAS INVOLVED, THE DATA USED, AND THE RATIONALE FOR THE DECISIONS MADE. FORM 990, PART VI, SECTION C, LINE 19 MCF'S GOVERNING DOCUMENTS, INCLUDING THE ARTICLES OF INCORPORATION AND BYLAWS, ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE ALSO CONSIDERED CORPORATE RECORDS THAT SHOULD BE RETAINED PERMANENTLY. THE CONFLICT OF INTEREST POLICY IS EXPLICITLY LISTED AMONG THE DOCUMENTS THAT MCF MAKES AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. MCF MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE BOARD OF DIRECTORS REVIEWS THE VALIDITY AND NECESSITY OF EACH REQUEST BEFORE PROVIDING THE FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 73,500. MANAGEMENT AND GENERAL EXPENSES 12,330. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,830. SUPPORT: PROGRAM SERVICE EXPENSES 8,498. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,498.