Nonprofit · EIN 86-0720470
LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA
Tax-exempt · GOODYEAR, AZ 85395
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990 | $43,315 | $34,851 | $8,464 | $50,169 | $0 | $50,169 |
| June 30, 2025 | 990 | $26,285 | $25,846 | $439 | $41,705 | $0 | $41,705 |
| June 30, 2024 | 990 | $35,554 | $31,286 | $4,268 | $39,714 | $0 | $39,714 |
Financial details: 990 for the year ended June 30, 2026
Revenue
- Contributions, gifts and grants
- $23,680
- Membership dues
- $3,340
- Program service revenue
- $18,779
- Investment income
- $856
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,726
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $585
- Program services (functional)
- $32,273
- Management and general (functional)
- $2,125
- Fundraising (functional)
- $453
Balance sheet and other
- Total assets, start of year
- $41,705
- Total assets, end of year
- $50,169
- Total liabilities, end of year
- $0
- Net assets, end of year
- $50,169
- Net assets without donor restrictions
- $38,168
- Net assets with donor restrictions
- $12,001
- Gross unrelated business income
- $400
- Gross receipts
- $43,315
- Employees
- 0
- Volunteers
- 75
- Year formed
- 1982
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Ciesielski | President/COB/Board Director Trustee or director, Officer | 10 | $0 |
| Eugene Wikle | Immediate Past President/Board Director Trustee or director, Officer | 5 | $0 |
| Jack Coate | Treasurer/Board Director Trustee or director, Officer | 20 | $0 |
| Michael Kramer | Secretary/Compliance Director/Board Director Trustee or director, Officer | 20 | $0 |
| Linda Wolverton | Vice-Pres/Surviving Spouse Director/Board Director Trustee or director, Officer | 20 | $0 |
| John Regni | Legislative Liaison/Board Director Trustee or director, Officer | 10 | $0 |
| Bob Nelson | Website Director/Board Director Trustee or director, Officer | 10 | $0 |
| Ben Hayes | Membership Director/Board Director Trustee or director, Officer | 10 | $0 |
| Scott Phillips | NewsGram Director/Board Director Trustee or director, Officer | 10 | $0 |
| Pam Wojtas | Board Director-at-Large Trustee or director | 5 | $0 |
| Jerry Wojtas | Board Director-at-Large Trustee or director | 5 | $0 |
| Craig Quigley | Communications-Program Director/Board Director Trustee or director, Officer | 5 | $0 |
| Buz Isban | JROTC Director/Board Director Trustee or director, Officer | 5 | $0 |
| Robert Kosmal | Board Director-at-Large Trustee or director | 5 | $0 |
| Rev Fannalou Guggisberg | Chaplain/Board Director Trustee or director, Officer | 10 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shanna Woyak | Board Director-at-Large Trustee or director, Officer | 5 | $0 |
| Steve Pohl | Nominations Director/Board Director Trustee or director, Officer | 5 | $0 |
990 for the year ended June 30, 2025: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eugene Wikle | President/COB/Board Director Trustee or director, Officer | 15 | $0 |
| Dennis DeFrain | Immediate Past President/Co-Treas/Board Director Trustee or director, Officer | 10 | $0 |
| Don Fordney | 1st Vice President/Board Director Trustee or director, Officer | 15 | $0 |
| Jack Coate | Treasurer/Board Director Trustee or director, Officer | 20 | $0 |
| Michael Kramer | Secretary/Compliance Director/Board Director Trustee or director, Officer | 20 | $0 |
| Steve Pohl | Nominations Director/Board Director Trustee or director, Officer | 5 | $0 |
| Bob Nelson | Website Director/Board Director Trustee or director, Officer | 10 | $0 |
| Ben Hayes | Membership Director/Board Director Trustee or director, Officer | 10 | $0 |
| Scott Phillips | NewsGram Editor/Board Director Trustee or director, Officer | 15 | $0 |
| Pam Wojtas | Board Director-at-Large Trustee or director | 5 | $0 |
| Jerry Wojtas | Board Director-at-Large Trustee or director | 5 | $0 |
| Robert Cowan | Transition Director/Board Director Trustee or director, Officer | 5 | $0 |
| Linda Wolverton | Surviving Spouses Liaison/Board Director Trustee or director, Officer | 20 | $0 |
| Rosemary Eaton | Co-Surviving Spouses Liaison/Board Director Trustee or director, Officer | 5 | $0 |
| Buz Isban | JROTC Director/Luke AFB Liaison/Board Director Trustee or director, Officer | 10 | $0 |
| John Regni | Board Director-at-Large Trustee or director | 5 | $0 |
| Robert Kosmal | Board Director-at-Large Trustee or director | 5 | $0 |
| Rev Fannalou Guggisberg | Chaplian/Board Director Trustee or director, Officer | 5 | $0 |
| Edward McAvoy | Board Director-at-Large Trustee or director, Officer | 5 | $0 |
| Shanna Woyak | Director-at-Large Trustee or director | 5 | $0 |
| David Ciesielski | Director-at-Large Trustee or director | 5 | $0 |
| Craig Quigley | Communications/Program Director/Board Director Trustee or director, Officer | 10 | $0 |
| Dan Merry | Legislative Affairs Director/Board Director Trustee or director, Officer | 5 | $0 |
990 for the year ended June 30, 2024: 22 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eugene Wikle | President/COB/Board Director Trustee or director, Officer | 15 | $0 |
| Dennis DeFrain | Immediate Past President/Co-Treas/Board Director Trustee or director, Officer | 10 | $0 |
| Steve Pohl | 1st Vice President/Board Director Trustee or director, Officer | 10 | $0 |
| Don Fordney | 2nd Vice President/Board Director Trustee or director, Officer | 15 | $0 |
| Jack Coate | Treasurer/Board Director Trustee or director, Officer | 20 | $0 |
| Michael Kramer | Secretary and Compliance Director/Board Director Trustee or director, Officer | 20 | $0 |
| Bob Nelson | Website Director/Board Director Trustee or director, Officer | 10 | $0 |
| Ben Hayes | Membership Director/Board Director Trustee or director, Officer | 10 | $0 |
| Scott Phillips | NewsGram Editor/Board Director Trustee or director, Officer | 15 | $0 |
| Pam Wojtas | Board Director-at-Large Trustee or director | 5 | $0 |
| Jerry Wojtas | Board Director-at-Large Trustee or director | 5 | $0 |
| Robert Cowan | Transition Director/Board Director Trustee or director, Officer | 5 | $0 |
| Linda Wolverton | Surviving Spouses Liaison/Board Director Trustee or director, Officer | 20 | $0 |
| Rosemary Eaton | Co-Surviving Spouses Liaison/Board Director Trustee or director, Officer | 5 | $0 |
| William McCamley | ROTC/JROTC Director/Board Director Trustee or director, Officer | 5 | $0 |
| Fred Williams | Historian/Board Director Trustee or director, Officer | 5 | $0 |
| John Regni | Board Director-at-Large Trustee or director | 5 | $0 |
| Robert Kosmal | Board Director-at-Large Trustee or director | 5 | $0 |
| Rev Fannalou Guggisberg | Chaplian/Board Director Trustee or director, Officer | 10 | $0 |
| Edward McAvoy | Board Director-at-Large Trustee or director | – | $0 |
| Beth Johnson | Board Director-at-Large Trustee or director | 10 | $0 |
| Susan Bergstrom | Co-Surviving Spouses Liaison/Board Director Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 3308 N 163RD DR, GOODYEAR, AZ 85395-2809
- In care of
- % MICHAEL J KRAMER
- Mailing address (990-N for 2017)
- 3308 N 163rd DR, GOODYEAR AZ 85395
- Principal officer (990 for 2025)
- David Ciesielski, 6925 W Peakview Rd, Peoria, AZ 85383
- Principal officer (990-N for 2017)
- Michael J Kramer, 3308 N 163rd DR, GOODYEAR AZ 85395
- Signed the 990
- Michael Kramer, Director
- Phone
- (720) 563-9953
- Website
- www.lukemoaa.org
- Return prepared by
- Kimberly A Moran CPA
Mission
To foster fraternal relations among active, retired and former officers of the United States uniformed services, support ROTC/JROTC programs, provide financial support to needy veterans, provide scholarhsips to qualified students, and other religious, charitable, scientific, literary and educational purposes.
Program accomplishments
- Educational and fraternal dinners and programs. Eight in-person dinner and program events most with speakers were held October 2025 through May 2026. Speakers and programs included: Maj Gen Shanna Woyak on A Ringside Seat at the Medical Revolution; Capt Jim Carmen, Current and Future Challenges for MOAA; Brig Gen John A. Conely, Adjutant General of Arizona, on Issues Facing Arizona; Maj Gene Wikle on Disaster Preparedness for You, Your Family, and Your Grandchildren; RADM Craig Quigley on A Witness to History, My Navy Journey; Capt Chris Loo on My Experience in teh F-22 and F-35 Fighter Aircraft; Annual Members Meeting and Paula Pedene on APR, Fellow PRS, A Sacred Trust: Courage, Accountability and a Duty to Speak; Scholarship Award Program and Brig Gen David J. Berkland, Commander, 56th Fighter Wing Luke AFB on Missions at Luke AFB. Typical attendance is 85-100 persons. A total of approximately 650 persons benefited in 8 educational programs and dinners.Expenses $20,833 · revenue $21,193
- Charitable Grants to Veterans: Funds provided by Military Officers Association of America Foundation, individual members of the organization and the Arizona community. These funds were granted to individual needy veterans and to the Turkey for Troops program sponsored by Luke Air Force Base First Sergeants Association, and to the single-member subsidiary of the organization, Luke Chapter MOAA Community Fund, Inc. Funds were granted to financially needy veterans and active-duty military personnel and their families in communities in Arizona. Grants were made for essential household expenses, such as food, rent, utilities, car repairs and other household necessities. Active-duty military members and their families benefited from food donations in-kind and commissary gift cards in the Turkeys for Troops program. Total benefited persons were approximately 400, including dependents.Expenses $5,726 · revenue $6,926
- Surviving Spouses Program: Educational and fraternal luncheons and special trips and events for Surviving Spouse members of the organization. These events include four quarterly meetings in local restaurants promoting group comradery, education concerning survivor benefits and programs, emotional counseling for survivig spouses losing a life partner, proposed and pending legislation in the US Congress and Arizona Legislature, group projects such as sending good wishes cheer cards to veterans facing life-ending illnesses in the Veterans Last Patrol Program, maintenance of the Luke Chapter website dealing with retiree, survivor and active-duty benefits, and counseling and advice to surviving widows and widowers of military members, visiting military related venues such as the Military Air Museum at Falcon Field in Mesa, Arizona and former military aircraft training base Thunderbird Two air base in Scottsdale, Arizona. In additionl, the Surviving Spouse Liaison supports the Arizona (MOAA) Council of Chapters as the Surviving Spouse Representative on the Council with collection and reporting management data on behalf of Luke Chapter MOAA. Approximately 35 members of the Surviving Spouse Program and approximately 140 veterans in the Veterans Last Patrol, for a total of approximately 175 persons, were benefited from these activities.Expenses $3,058 · revenue $11,000
- Communications and Special EventsExpenses $2,656 · revenue $635
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | 990 on file |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0720470
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1993
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $50,169
- Income (IRS master file)
- $43,315
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2026 | $43,315 | $34,851 | $50,169 | XML |
| 990 | June 2025 | $26,285 | $25,846 | $41,705 | XML |
| 990 | June 2024 | $35,554 | $31,286 | $39,714 | XML |
| 990 | June 2023 | $53,343 | $43,505 | $37,245 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: Michael J Kramer | June 30, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-0720470).
Questions about LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA
- What is the EIN of LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA?
- The employer identification number (EIN) of LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA is 86-0720470.
- Is LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 1993.
- Are donations to LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2026.
- Who is the principal officer of LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA?
- The 990 for the year ended June 30, 2026 names David Ciesielski.
- Who are the officers and directors of LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA?
- The 990 for the year ended June 30, 2026 lists 17 people; 0 received compensation from the organization.
- How much revenue does LUKE CHAPTER MILITARY OFFICERS ASSOCIATION OF AMERICA have?
- On its 990 for the year ended June 30, 2026 it reported revenue of $43,315, expenses of $34,851 and total assets of $50,169 at year end.
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