Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,639,895 | 1,088,965 | 1,217,888 | 2,200,775 | 1,106,720 | 7,254,243 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,639,895 | 1,088,965 | 1,217,888 | 2,200,775 | 1,106,720 | 7,254,243 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 346,498 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 6,907,745 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,639,895 | 1,088,965 | 1,217,888 | 2,200,775 | 1,106,720 | 7,254,243 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 292,503 | 192,963 | 217,546 | 336,466 | 378,172 | 1,417,650 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 7,372 | 7,372 | ||||
| 11 | Total support. Add lines 7 through 10 | 8,679,265 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1 | THE BLINDED VETERANS ASSOCIATION (BVA) IS THE ONLY CONGRESSIONALLY CHARTERED VETERANS SERVICE ORGANIZATION (VSO) EXCLUSIVELY DEDICATED TO SERVING THE NEEDS OF, ADVOCATING FOR, AND PROMOTING THE WELFARE OF, AMERICA'S BLINDED VETERANS AND THEIR FAMILIES. BVA IS A NONPROFIT 501(C)(3) TAX-EXEMPT ORGANIZATION FOUNDED BY WORLD WAR II COMBAT-BLINDED VETERANS IN 1945. THE ORGANIZATION WAS INCORPORATED IN 1947, CONGRESSIONALLY CHARTERED IN 1958, AND DEDICATED TO SERVING AS PEER MENTORS AND ADVOCATES FOR VETERANS AND FAMILIES COPING WITH VISION LOSS. BVA ADVOCACY TEAMS ENGAGE PUBLIC AND PRIVATE SECTOR STAKEHOLDERS TO INCLUDE THE DEPARTMENT OF VETERANS AFFAIRS (VA), DEPARTMENT OF DEFENSE (DOD), DEPARTMENT OF LABOR (DOL), DEPARTMENT OF HEALTH AND HUMAN SERVICES (HHS), SOCIAL SECURITY ADMINISTRATION (SSA) AND U.S. CONGRESS. BVA COMMUNITY-BASED AMBASSADORS IDENTIFY BLINDED VETERANS REQUIRING ASSISTANCE AND SERVE AS ADVOCATES FACILITATING HIGH-QUALITY OUTCOMES WITHIN THE COMPREHENSIVE BLIND REHABILITATION SERVICE-DELIVERY SYSTEM OF CARE. BVA PROMOTES VOCATIONAL AND RECREATIONAL PROGRAMS THAT ENHANCE REHABILITATIVE OUTCOMES AND FOSTERS ENCOURAGEMENT AND EMOTIONAL SUPPORT. CURRENT ESTIMATES BY THE DEPARTMENT OF VETERANS AFFAIRS PROJECT A SIGNIFICANT AMOUNT OF LEGALLY BLIND AMERICAN VETERANS, A MAJORITY OF WHICH REMAIN UNAWARE OF THEIR ELIGIBILITY FOR REHABILITATIVE SERVICES AND BENEFITS. ANNUALLY, ADDITIONAL THOUSANDS OF VETERANS BECOME BLIND OR VISUALLY IMPAIRED AS A RESULT OF MILITARY SERVICE, DISEASE, ACCIDENT, OR AGE-RELATED CONDITIONS. BVA PROGRAMS ARE DESIGNED AND ALIGNED TO ASSIST THESE VETERANS AND THEIR FAMILIES IN MEETING THE CHALLENGES OF SUBSTANTIAL VISION LOSS AT NO CHARGE OR MEMBERSHIP PREREQUISITE. OPERATIONAL FUNDING IS PRIMARILY DERIVED FROM THE BENEVOLENT GENEROSITY OF ORGANIZATIONAL SUPPORTERS. THE ORGANIZATION IS GOVERNED BY AN ALL-VOLUNTEER MEMBER ELECTED 8 PERSON VOTING BODY COMPRISING THE NATIONAL BOARD OF DIRECTORS. POSITIONS ARE HELD ON A VOLUNTARY BASIS AND ALL MEMBERS GIVE FREELY OF THEIR TIME AND RESOURCES. THE BOARD INCLUDES BVA MEMBERS APPOINTED TO SERVE AS THE NATIONAL JUDGE ADVOCATE, NATIONAL SERGEANT-AT-ARMS, AND NATIONAL CHAPLAIN. BOARD MEMBER TRAVEL INCLUDES TWO SEMI-ANNUAL MEETINGS, ONE COINCIDING WITH THE ANNUAL NATIONAL CONVENTION AND THE OTHER AT BVA NATIONAL HEADQUARTERS. BOARD MEMBERS CONDUCT THE VAST MAJORITY OF REGULAR ORGANIZATIONAL BUSINESS VIA EMAIL AND MONTHLY TELECONFERENCING. THE NATIONAL BOARD OF DIRECTORS APPOINTS STANDING ADVISORY COMMITTEES COMPRISED OF AN ALL-VOLUNTEER GROUP OF BVA MEMBERS, CAREGIVERS, AND NONMEMBER STAKEHOLDERS. COMMITTEE TERMS ARE STAGGERED AFFORDING PROGRAMMATIC CONTINUITY, WHILE FOSTERING A CONTINUAL ANALYSIS AND OVERSIGHT OF ORGANIZATIONAL OPERATIONS. THIS FISCAL YEAR ALONE, COMMITTEE MEMBER DONATIONS EXCEEDED 2,200 HOURS OF IN-KIND VOLUNTEER SERVICE. BVA OVERSEES 36 ORGANIZATIONAL REGIONAL GROUPS ACROSS THE UNITED STATES AND PUERTO RICO. EACH REGIONAL GROUP SERVES AS THE LOCAL BVA AFFILIATE PROVIDING GEOGRAPHICALLY AND CULTURALLY SPECIFIC PEER SUPPORT, SOCIAL EVENTS, AND RECREATIONAL ACTIVITIES FOR BLINDED VETERANS AND THEIR FAMILIES. REGIONAL GROUPS ALSO IDENTIFY RELEVANT POLICY CHANGES, ULTIMATELY ADDRESSED, AND IMPLEMENTED BY THE NATIONAL TEAM. BVA NATIONAL HEADQUARTERS IS CURRENTLY LOCATED IN THE OLD TOWN NEIGHBORHOOD OF ALEXANDRIA, VIRGINIA, ONLY A FEW MILES ACROSS THE POTOMAC RIVER FROM OUR NATION'S CAPITAL AND THE DEPARTMENT OF VETERANS AFFAIRS (VA) CENTRAL OFFICE IN WASHINGTON, DC. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS ASSEMBLED AT THE ANNUAL NATIONAL CONVENTION HAVE VOTING RIGHTS AND ARE THE SUPREME AUTHORITY OF THE ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ASSEMBLED AT THE ANNUAL NATIONAL CONVENTION ELECT THE NATIONAL OFFICERS OF THE NATIONAL BOARD OF DIRECTORS. THE DISTRICT DIRECTORS ARE ELECTED BY THE MEMBERS WITHIN THEIR RESPECTIVE GEOGRAPHICAL DISTRICT. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS ASSEMBLED AT THE ANNUAL NATIONAL CONVENTION VOTE TO APPROVE ISSUES AND AMENDMENTS THAT ARISE REGARDING RULES, BYLAWS, RESOLUTIONS, AND REPORTS PRESENTED TO SAID MEMBERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE FORM 990 IS SENT TO THE CHIEF FINANCIAL OFFICER BY THE PREPARER. IT IS EMAILED TO THE FINANCIAL EXPERT OF THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR WHO ALONG WITH THE CHIEF FINANCIAL OFFICER REVIEW THE RETURN TOGETHER AND DISCUSS ANY ISSUES OF CONCERN. THEY MAY INDIVIDUALLY OR COLLECTIVELY SPEAK WITH THE PREPARER TO DISCUSS THEIR CONCERNS OR REVIEW THE FORM IN DETAIL. AFTER ANY CHANGES ARE MADE, A COPY IS SENT TO THE FULL BOARD PRIOR TO FILING. ANY COMMENTS THEY HAVE ARE REVIEWED AND DISCUSSED WITH THE PREPARER. WHEN COMPLETED, THE FORM 990 IS SIGNED BY THE EXECUTIVE DIRECTOR AND FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | BVA'S WRITTEN CONFLICT OF INTEREST POLICY QUESTIONNAIRE IS DISTRIBUTED TO ALL BOARD MEMBERS, EMPLOYEES, AND APPROPRIATE OUTSIDE PARTIES BY THE EXECUTIVE DIRECTOR PRIOR TO THE ANNUAL CONVENTION. THE EXECUTIVE DIRECTOR ENSURES THAT ALL QUESTIONNAIRES ARE COMPLETED, REVIEWS THEM, AND DISCLOSES ANY CONFLICTS AT THE PRE-CONVENTION BOARD MEETING. BOARD MEMBERS WHO HAVE CONFLICTS DO NOT VOTE ON ANY ISSUES PERTAINING TO THAT CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR ARE RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR EMPLOYEES OF THE ASSOCIATION. THEY MEET ANNUALLY AND AS NEEDED TO REVIEW, DETERMINE, AND APPROVE ANY COMPENSATION CHANGES. DURING THE ANNUAL CONVENTION THE BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR COMPARE THE SALARIES OF CURRENT EMPLOYEES TO SALARY SURVEYS PREPARED BY AN INDEPENDENT THIRD PARTY OR COMPARABLE DATA FROM PEER ORGANIZATIONS TO ASSESS HOW THEY COMPARE AGAINST THE COMPETITIVE MARKET. THE BOARD OF DIRECTORS IS THE ONLY GROUP OF INDIVIDUALS RESPONSIBLE FOR DETERMINING THE COMPENSATION OF BVA'S EXECUTIVE DIRECTOR. THIS DISCUSSION OCCURS EACH YEAR AT THE ANNUAL CONVENTION. |
| FORM 990, PART VI, SECTION C, LINE 18 | REQUIRED DOCUMENTS ARE MADE AVAILABLE ON THE ASSOCIATION'S WEBSITE BVA.ORG. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE BYLAWS AND CONGRESSIONAL CHARTER OF THE ASSOCIATION ARE AVAILABLE ON BVA'S WEBSITE, ALONG WITH THE FORM 990. ADDITIONAL INFORMATION IS AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |