Luke Chapter Military Officers Assoc of America

Nonprofit profile at a glance

EIN
860720470
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2017
Location
Goodyear, AZ, USA
Phone
7205639953
Rating
84
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$43,315
Expenses
$34,851
Assets
$50,169
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • David Ciesielski (President/COB/Board Director)
  • Eugene Wikle (Immediate Past President/Board Director)

People named in this filing

  • David Ciesielski (President/COB/Board Director)
  • Eugene Wikle (Immediate Past President/Board Director)
  • Jack Coate (Treasurer/Board Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 82% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 57
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75%; rating input score 75
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: $52.27 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.5%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 43rd percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 55th percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 75% of revenue deployed · 92.6% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.