Special Operations Warrior Foundation
Nonprofit profile at a glance
- EIN
- 521183585
- IRS 990 coverage
- 2013–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-T 2025
- Location
- Tampa, FL, US
- Phone
- (813) 805-9400
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Scholarships, Student Financial Aid Services, Awards
Reported finances
- Revenue
- $32,903,479
- Expenses
- $23,985,508
- Assets
- $295,013,393
- Liabilities
- $92,706,468
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
29 people listed
Executive titles in this filing
- CLAYTON M HUTMACHER (PRESIDENT/CEO)
- SEAN CORRIGAN (EXECUTIVE VICE PRESIDENT)
Highest reported compensation
- CLAYTON M HUTMACHER (PRESIDENT/CEO): $346,179 total reported compensation
- SEAN CORRIGAN (EXECUTIVE VICE PRESIDENT): $223,645 total reported compensation
- KELLY BECKER (DIRECTOR OF DEVELOPMENT): $149,767 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Special Operations Warrior Foundation ensures complete post-secondary educational support and additional educational opportunities for the surviving children of fallen Special Operations Personnel, children of deceased SOF spouses, and children of all Medal of Honor Recipients.
What it reported doing in 2025
Educational advocacy, tutoring and private schooling: academic and career advocacy services are available to all eligible children beginning at a young age. By setting the expectation of apost-secondary education, our students begin setting their academic and professional goals from a young age. The foundation is there to ensure that each student is on track to reach those goals. The foundation provided educational advocacy to almost 1,200 children that have not yet reached college age or started their post-secondary education. 452 of these children were in middle and high school and received.(continued on schedule o).academic planning materials and started preparing to begin their post secondary education. In home tutoring was available to all children from kindergarten age through college graduation. The foundation also funded visits to colleges for high school seniors. The foundation conducts an annual college preparation conference/seminar for our high school juniors and seniors. The students are lodged on a college campus, coached in college finances, social responsibilities, taught how to write a college admissions essay, learn about expectations from college professors, and are mentored by sowf college graduates. Most recently, in 2025, the board of directors approved an increase in private school tuition assistance grants to up to $6,000 per k-12 student, per year. In its commitment to its number one priority, student success, sowf continues to enhance educational opportunities, from cradle to career.
Operating model
- Revenue model
- Donor-supported. 74% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 87
- Accountability: 98
- Sustainability: 76
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.8%; rating input score 92
- Program expense ratio: 90.8%; rating input score 91
- Fundraising efficiency: $12.41 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 96%; rating input score 96; 25th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 27.1%; rating input score 82; 82nd percentile among comparable filings
- Total-asset coverage ratio: 12.3; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 4.2%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 9.8% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 8.6% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 10.6% per year; rating input score 100; 69th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 91.8% of revenue deployed · 90.8% of spending went to programs
- Governance: 24 of 25 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $21.8M in reported program spending
- Leadership: top reported pay $346K · 29 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $166K reported
- Consistency: 36 of 36 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 13 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.