Special Operations Association Inc
Nonprofit profile at a glance
- EIN
- 742619854
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025, Form 990-EZ 2014
- Location
- Avon Park, FL, USA
- Phone
- 5857394785
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $382,291
- Expenses
- $284,950
- Assets
- $663,276
- Liabilities
- $12,500
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- DOUG GODSHAL (PRESIDENT)
- BRENT LINDEMAN (VICE PRESIDENT)
People named in this filing
- DAVID GORDON (DIRECTOR)
- ALFONSO RT RIVERO (DIRECTOR)
- DON HAASE (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 unite fraternally all veterans who have or are now conducting or supporting classified "special operations" deep in hostile enemy territory or have been assigned to military units which conducted such operations; and, - to perpetuate the special operations "esprit de corps" - - to commemorate fittingly the memory of those who have given their lives in defense of the free world and to those who served in special operations units and are still unaccounted for as pow/mia through the management of the soa george c. Morton memorial scholarship grant fund. Since 1983, over $453,000 has been awarded or committed thus far to 141 deserving young scholars.
What it reported doing in 2025
- to unite fraternally all veterans who have or are now conducting or supporting classified "special operations" deep in hostile enemy territory or have been assigned to military units which conducted such operations; and, - to perpetuate the special operations "esprit de corps", - to commemorate fittingly the memory of those who have given their lives in defense of the free world and to those who served in special operations units and are still unaccounted for as pow/mia through the management of the soa george c. Morton memorial scholarship grant fund. Since 1983, over $484,000 has been awarded or committed thus far to 150 deserving young scholars.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 99.5%; rating input score 100; 61st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: 25.5%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 2.33; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 37.7% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 7.8% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors and grants
- Filing history: 12 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.