Civic Intelligence

Modern Military Association of America

EIN 52-1845000 • 501(c)3 • Washington, DC

Profile

Modern Military Association of America (MMAA) is the nation's only organization exclusively focused on serving the larger LGBTQ+ military community of service members, military spouses, veterans and their families. We are unique from other military and veteran service organizations as well as LGBTQ+ organizations, in that we have expert LGBTQ+ knowledge and competencies alongside unique knowledge, understanding, and networks within DoD, DHA, VA, and military systems and policies as they relate to the military and veteran communities we serve.

1725 I Street NW 300Washington, DC 20006

www.modernmilitary.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.12x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

14th percentile

-47%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

24th percentile

-32%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

53%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$360,008

Down $169,344 (-32%) from 2023

Liabilities

Up

$42,360

Up $6,962 (+20%) from 2023

Net Assets

Down

$317,648

Down $176,306 (-36%) from 2023

Revenue

Up

$372,502

Up $129,023 (+53%) from 2023

Expenses

Up

$548,808

Up $16,482 (+3.1%) from 2023

Net Income

Up

-$176,306

Up $112,541 (+39%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $1,403,387Liabilities 2010: $173,423Net Assets 2010: $1,229,9642010Assets 2011: $839,343Liabilities 2011: $125,428Net Assets 2011: $713,9152011Assets 2012: $611,596Liabilities 2012: $118,797Net Assets 2012: $492,7992012Assets 2013: $336,512Liabilities 2013: $149,998Net Assets 2013: $186,5142013Assets 2014: $548,275Liabilities 2014: $109,066Net Assets 2014: $439,2092014Assets 2015: $839,349Liabilities 2015: $91,309Net Assets 2015: $748,0402015Assets 2016: $928,190Liabilities 2016: $75,988Net Assets 2016: $852,2022016Assets 2017: $630,256Liabilities 2017: $26,459Net Assets 2017: $603,7972017Assets 2018: $143,229Liabilities 2018: $9,094Net Assets 2018: $134,1352018Assets 2019: $58,625Liabilities 2019: $9,2952019Assets 2020: $45,594Liabilities 2020: $3,117Net Assets 2020: $42,4772020Assets 2021: $150,908Liabilities 2021: $22,346Net Assets 2021: $128,5622021Assets 2022: $795,019Liabilities 2022: $12,218Net Assets 2022: $782,8012022Assets 2023: $529,352Liabilities 2023: $35,398Net Assets 2023: $493,9542023Assets 2024: $360,008Liabilities 2024: $42,360Net Assets 2024: $317,6482024

Highlighted filing

2024

Assets$360,008
Liabilities$42,360
Net Assets$317,648

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,419,7582010Expenses 2011: $2,153,3282011Revenue 2012: $1,683,173Expenses 2012: $1,904,289Net Income 2012: -$221,1162012Revenue 2013: $720,475Expenses 2013: $1,026,760Net Income 2013: -$306,2852013Revenue 2014: $470,208Expenses 2014: $217,513Net Income 2014: $252,6952014Revenue 2015: $610,013Expenses 2015: $324,582Net Income 2015: $285,4312015Revenue 2016: $499,063Expenses 2016: $394,901Net Income 2016: $104,1622016Revenue 2017: $241,434Expenses 2017: $489,839Net Income 2017: -$248,4052017Revenue 2018: $86,940Expenses 2018: $556,602Net Income 2018: -$469,6622018Revenue 2019: $99,948Expenses 2019: $277,343Net Income 2019: -$177,3952019Revenue 2020: $249,599Expenses 2020: $256,452Net Income 2020: -$6,8532020Revenue 2021: $302,321Expenses 2021: $216,236Net Income 2021: $86,0852021Revenue 2022: $959,418Expenses 2022: $305,179Net Income 2022: $654,2392022Revenue 2023: $243,479Expenses 2023: $532,326Net Income 2023: -$288,8472023Revenue 2024: $372,502Expenses 2024: $548,808Net Income 2024: -$176,3062024

Highlighted filing

2024

Revenue$372,502
Expenses$548,808
Net Income-$176,306

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.36$0.04$0.32$0.37$0.55$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.04$0.49$0.24$0.53$0.29
2022Summary only. Only limited summary data is available for this year.$0.80$0.01$0.78$0.96$0.31$0.65
2021Summary only. Only limited summary data is available for this year.$0.15$0.02$0.13$0.30$0.22$0.09
2020Summary only. Only limited summary data is available for this year.$0.05$0.00$0.04$0.25$0.26$0.01
2019Summary only. Only limited summary data is available for this year.$0.06$0.01$0.10$0.28$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$0.09$0.56$0.47
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.03$0.60$0.24$0.49$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.08$0.85$0.50$0.39$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.09$0.75$0.61$0.32$0.29
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.11$0.44$0.47$0.22$0.25
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.15$0.19$0.72$1.03$0.31
2012Summary only. Only limited summary data is available for this year.$0.61$0.12$0.49$1.68$1.90$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.13$0.71$2.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.17$1.23$2.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$398,867
Mission and Program Overview

Mission

Outserve-sldn represents the u.s. Lgbt military community worldwide. Our mission is to: educate the community, provide legal services, advocate for authentic transgender service, provide developmental opportunities, support members, communicate effectively, and work towards equality for all.

In 2023, some of our successes included a the launch of our incident reporting form for LGBTQ+ or HIV discrimination - the first of its kind - that allows us to track and address concerns that arise within the worldwide U.S. military community, b a new safe, virtual, and moderated monthly MMAA Strong Communities meeting for adult LGBTQ+ service members, veterans, and their partners that meets on the third Monday of each month at 8 pm ET, and c relaunching Rainbow Shield cultural competency training with new culturally-specific resources to help groups work effectively with LGBTQ+ and HIV+ military and veteran communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$497,368$186,872▼ $310,496
Savings and Temporary Cash Investments$13,546$113,003▲ $99,457
Pledges and Grants Receivable-$51,090-
Prepaid Expenses and Deferred Charges$17,693$8,596▼ $9,097
Land, Buildings, and Equipment, Net$745$447▼ $298
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$529,352$360,008▼ $169,344
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$35,398$42,360▲ $6,962
Total Liabilities$35,398$42,360▲ $6,962
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$333,904$317,648▼ $16,256
Net Assets With Donor Restrictions$160,050--
Total Net Assets Fund Balance$493,954$317,648▼ $176,306
Total Liabilities and Net Assets / Fund Balance$529,352$360,008▼ $169,344

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$23,400$23,400
Equipment$447$2,138$2,585
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel BranamanExecutive DirectorFT$168,747$168,747

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$291,063
Program Service Revenue
$84,303
Investment Income
$0
Other Revenue
$-2,864
All Other Contributions
$155,418
Change in Net Assets
$-176,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$345,858
Other Expenses$202,950
Total Fundraising Expense$6,617
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$133,923$21,580$744$156,247
Other Salaries and Wages$122,645$19,763$681$143,089
Office Expenses$38,885$10,189$3,735$52,809
Advertising$27,622$11,288$389$39,299
Payroll Taxes$33,367$5,377$185$38,929
Fees for Services Management$22,714$4,179$132$27,025
Fees for Services Legal$17,920$7,424$256$25,600
Fees for Services Accounting$4,224$17,505$60$21,789
Fees for Services Other$12,360$4,974$172$17,506
Insurance$5,823$2,412$83$8,318
Travel$5,640$2,337$81$8,058
Pension Plan Contributions$5,315$2,202$76$7,593
Occupancy$1,305$541$19$1,865
Information Technology$268$111$4$383
Depreciation Depletion$298--$298
Total Functional Expenses$432,309$109,882$6,617$548,808
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,959
Fundraising Gross Income$5,138
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$17,362$5,138$4,710$428
Total Events$17,362$5,138$24,959$-19,821
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

MMAA finance staff reviews the Form 990 for accuracy in financial data, program descriptions and governance disclosures. A clean version is then shared with the CEO, the Treasurer and Finance Committee. Once finalized, the Board Chair signs the form to approve filing.

Form 990, Part VI, Section B, Line 12C

Annual review is conducted by the Board President.

Form 990, Part VI, Section B, Line 15A

Independent contractor and assessment of fair market income for the positions aligned with income of the organization, location of employee, and job responsibilities.

Form 990, Part VI, Section C, Line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Modern Military Association of America
EIN
52-1845000
Phone
2023283244
Address
1725 I Street NW 300, Washington, DC 20006

Signing Officer

Name
Hale Allegretti
Title
Treasurer
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hale Allegretti
Formed
1993
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
45

Preparer

Firm
Quist & Associates LLC
Address
PO Box 372, Occoquan, VA 22125
Preparer
Elizabeth Quist
Phone
7035971370
Supplemental Narrative

Additional Explanations

Part V, line 7B:

MMAA received quid pro quo donations over $75 during 2024, but failed to provide the required written disclosure to donors. The failure was inadvertent, as it was the first in-person Gala event in many years. The contributions were few in number and low in amount. In 2025, MMAA implemented procedures to ensure that all required disclosures are provided timely, and the appropriate disclosures were sent to donors following the 2025 Gala.

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IRS990/MissionDesc0Modern Military Association of America MMAA is the nation's only organization exclusively focused on serving the larger LGBTQ+ military community of service members, military spouses, veterans and their families. We are unique from other military and veteran service organizations as well as LGBTQ+ organizations, in that we have expert LGBTQ+ knowledge and competencies alongside unique knowledge, understanding, and networks within DoD, DHA, VA, and military systems and policies as they relate to the military and veteran communities we serve.
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNICATIONS: In 2024, MMAA amplified the voices and stories of LGBTQ+ service members, veterans, and their families through press releases, media interviews, and Modern Military magazine. MMAA maintained platforms to help the public recognize LGBTQ+ military hometown heroes and shining star allies, share testimonials about the drag ban?s impact, and submit MMAA Op-Eds. MMAA published Modern Military magazines, distributed regular e-newsletter updates, and shared news with over 50,000 email subscribers, 100,000+ social media followers, and 25,000+ website visitors.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LGBTQ+ MILITARY AND VETERAN SERVICES: MMAA supports LGBTQ+ service members, veterans, and their families through specialized resource and advocacy guides, individualized support, and MilPride programming. The organization hosts monthly Strong Communities meetings, participates in Pride activities such as DC?s Capital Pride march and festival, and shares information at conferences and tabling events. MMAA also provides legal referral sources, chapter management tools, and discrimination reporting tools. Throughout the year, MMAA strengthened existing relationships and built new partnerships with military and veteran service organizations, Congressional offices, and coalition groups.
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