Special Operations Foundation

Nonprofit profile at a glance

EIN
853467264
IRS 990-EZ coverage
2024–2025
Forms available
Form 990 2023, Form 990-EZ 2025, Form 990-N 2022
Location
Windermere, FL, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs

Reported finances

Revenue
$196,164
Expenses
$215,701
Assets
$27,825

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

Leadership & pay

5 people listed

People named in this filing

  • Chip Gray (Director)
  • John Paluska (Director)
  • James Devine (Chairman)

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

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

Overview

Mission

Supporting Special Operations domestically and abroad with support sustainment and transition resources. We raise funds and deploy them to special operation veteran focused non-profits and causes.

What it reported doing in 2025

Our organization hosts an annual golf tournament and gala to raise funds for our programs and services. These events are key to our fundraising efforts bringing together supporters sponsors and donors in a fun and engaging way. The golf tournament provides a platform for friendly competition and networking among participants while the gala offers an elegant evening of entertainment and philanthropy. Through these events we aim to increase awareness about our cause and generate vital financial support to further our mission.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up. 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: 44
  • Transparency & Controls: 92
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.9%; rating input score 46
  • Program expense ratio: 41.8%; rating input score 42

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 1st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -10%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -57.9% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 45.9% of revenue deployed · 41.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.