Special Operators Transition Foundation Inc

Nonprofit profile at a glance

EIN
462657728
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Charleston, SC, USA
Phone
3607890616
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$1,867,047
Expenses
$1,819,184
Assets
$2,302,703
Liabilities
$228,930

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JOSHUA F JOHNSON (DIRECTOR OF PROGRAMS THROUGH 1/31/26 - CURRENT CEO)
  • AUSTIN MOORE THROUGH 13126 (CEO)

Highest reported compensation

  • AUSTIN MOORE THROUGH 13126 (CEO): $230,300 total reported compensation
  • JOSHUA F JOHNSON (DIRECTOR OF PROGRAMS THROUGH 1/31/26 - CURRENT CEO): $159,902 total reported compensation
  • KERRY BLACK (DIRECTOR OF CORPORATE ENGA): $121,000 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 operators transition foundation ("sotf") assists special operation forces veterans transition from the military into their next successful career.

What it reported doing in 2025

The organization's initial focus is to serve exclusively the special operations community, and associated personnel, who have faced combat and high-risk missions. Services and grants provided vary by case but include employment transition services, paid internships, cooperative education and family stabilization support. Finding a job in today's market is competitive and difficult enough for the average individual seeking employment, but it is even harder for service members who have spent the last decade deploying to combat zones. Additionally, for those transitioning from years of service with a special operation unit, finding a position in today's business world brings certain challenges not ordinarily faced by civilians. However, special operations veterans have a significant advantage over their civilian counterparts. The fundamental difference found in special operations veterans is that they embody and demonstrate agility by anticipating change, initiating action, generating confidence, liberating thinking, and evaluating results.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 84
  • Accountability: 90
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.9%; rating input score 77
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: $6.41 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.6%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 28.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 13.4% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 76.9% of revenue deployed · 78% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $230K · 15 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.