Civic Intelligence

Special Operations Association Inc.

990 • Fiscal year 2016 • EIN 74-2619854

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 05, 2017

934 Ashton Oaks CircleLakeland, FL 33813

(863) 669-7602

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.00x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

49th percentile

0.00x

Higher debt load relative to revenue than 49% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Net Margin

59th percentile

6.3%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)19 • <$500k nonprofits • Source year 2016

Asset Growth

57th percentile

2.0%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-8.8%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)19 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$256,207

Up $4,961 (+2.0%) from 2015

Net Assets

Up

$256,172

Up $4,926 (+2.0%) from 2015

Liabilities

Up

$35

Up $35 from 2015

Revenue

Down

$203,948

Down $19,715 (-8.8%) from 2015

Expenses

Down

$191,114

Down $14,173 (-6.9%) from 2015

Net Income

Down

$12,834

Down $5,542 (-30%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $284,880Liabilities 2010: $6,300Net Assets 2010: $278,5802010Assets 2011: $359,809Liabilities 2011: $0Net Assets 2011: $359,8092011Assets 2012: $308,450Liabilities 2012: $0Net Assets 2012: $308,4502012Assets 2014: $233,260Liabilities 2014: $6,690Net Assets 2014: $226,5702014Assets 2015: $251,246Liabilities 2015: $0Net Assets 2015: $251,2462015Assets 2016: $256,207Liabilities 2016: $35Net Assets 2016: $256,1722016Assets 2017: $257,290Liabilities 2017: $0Net Assets 2017: $257,2902017Assets 2018: $230,149Liabilities 2018: $0Net Assets 2018: $230,1492018Assets 2019: $238,265Liabilities 2019: $4,650Net Assets 2019: $233,6152019Assets 2020: $186,572Liabilities 2020: $0Net Assets 2020: $186,5722020Assets 2021: $358,396Liabilities 2021: $12,000Net Assets 2021: $346,3962021Assets 2022: $466,125Liabilities 2022: $20,500Net Assets 2022: $445,6252022Assets 2023: $561,614Liabilities 2023: $8,500Net Assets 2023: $553,1142023Assets 2024: $569,702Liabilities 2024: $16,267Net Assets 2024: $553,4352024

Highlighted filing

2016

Assets$256,207
Liabilities$35
Net Assets$256,172

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2010: $149,4492010Revenue 2011: $174,946Expenses 2011: $145,691Net Income 2011: $29,2552011Revenue 2012: $197,610Expenses 2012: $186,083Net Income 2012: $11,5272012Revenue 2014: $158,529Expenses 2014: $186,951Net Income 2014: -$28,4222014Revenue 2015: $223,663Expenses 2015: $205,287Net Income 2015: $18,3762015Revenue 2016: $203,948Expenses 2016: $191,114Net Income 2016: $12,8342016Revenue 2017: $183,911Expenses 2017: $199,793Net Income 2017: -$15,8822017Revenue 2018: $226,068Expenses 2018: $252,709Net Income 2018: -$26,6412018Revenue 2019: $216,054Expenses 2019: $202,088Net Income 2019: $13,9662019Revenue 2020: $74,685Expenses 2020: $92,727Net Income 2020: -$18,0422020Revenue 2021: $389,292Expenses 2021: $229,468Net Income 2021: $159,8242021Revenue 2022: $330,294Expenses 2022: $231,065Net Income 2022: $99,2292022Revenue 2023: $349,337Expenses 2023: $241,848Net Income 2023: $107,4892023Revenue 2024: $248,676Expenses 2024: $248,354Net Income 2024: $3222024

Highlighted filing

2016

Revenue$203,948
Expenses$191,114
Net Income$12,834
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 5, 2017
Return Version
2016v3.0
Gross Receipts
$229,107
Mission and Program 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.

Unite past and present american and allied military special operations in a combat environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$184,634$204,815▲ $20,181
Cash and Non-Interest-Bearing Accounts$66,612$50,817▼ $15,795
Prepaid Expenses and Deferred Charges-$575-
Total Assets$251,246$256,207▲ $4,961
Liabilities
Deferred Revenue-$35-
Total Liabilities$0$35▲ $35
Net Assets / Fund Balance
Unrestricted Net Assets$251,246$256,172▲ $4,926
Total Net Assets Fund Balance$251,246$256,172▲ $4,926
Total Liabilities and Net Assets / Fund Balance$251,246$256,207▲ $4,961
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rick EstesPresident
Mike TaylorVice President
Doug GodshallDirector
Jim DayDirector
Rand BinfordDirector
Tom CunninghamDirector
Brian VinesSecretary
Pete BuscettoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,714
Program Service Revenue
$106,149
Investment Income
$115
Other Revenue
$38,970
All Other Contributions
$33,859
Change in Net Assets
$12,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,337
Grants and Similar Amounts Paid$17,777
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$98,170
Office Expenses---$29,056
Travel---$16,659
Grants to Domestic Individuals---$15,164
Information Technology---$8,443
Fees for Services Other---$8,306
Fees for Services Accounting---$3,986
Occupancy---$3,412
All Other Expenses---$3,178
Grants to Domestic Orgs---$2,613
Insurance---$1,915
Fees for Services Legal---$212
Total Functional Expenses$0$0$0$191,114
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$28,995
Gaming Direct Expenses$7,474
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Member classes -- membership in this association shall consist of two classes: general member and associate member. These two classes shall be the voting and operational members of the organization. No other designation of any affiliate, associate, agent, guest, invitee, or other relationship to the association, shall constitute a member, and no persons, other than general members and associate members, of any designation or relationship whatsoever to the association, shall enjoy the privileges and entitlements of membership, or shall be considered members. General member -- general membership is granted upon application and approval of the membership committee, to those persons who have requested general member status and who can document that they are veterans or members of a u.s. Armed forces special operations unit as defined by this association, who has conducted special operations as an operational combat element or provided direct support to the operational combat element in an operational role within an assigned area of operations. The routine or normal duty of the applicant while at this assignment must have placed the applicant in direct threat/exposure to hostile fire. The applicant must supply adequate documentation to prove assignment to a special operations unit that is recognized by this association during that unit's period of eligibility and the fact that he was placed in direct threat/exposure to hostile fire. If adequate documentation is not available, one general member in good standing must verify the credentials of the applicant from personal firsthand knowledge of the applicant while in this assignment. In those cases where a general member is not available to vouch for the applicant, upon recommendation of the membership committee, based upon the documentation available; and on a case-by-case basis, may grant general membership to the applicant. Further, general members must meet the requirements of membership as specified in irs code 501(c) (19) all general members enjoy full privilege and entitlements of a member of the association, including but not limited to attendance at all membership meetings, voting, the right to make motions and be heard in debate at all such meeting. Associate membership is granted to any person applying for associate membership and approved by the membership committee. Applicant must be a veteran or member of a u.s. Armed forces special operations unit as defined by this association, who supported the conduct of his unit's special operations in a non-operational direct support role. The associate member's routine or normal duty did not involve direct threat or exposure to hostile fire. The applicant must also supply adequate documentation to prove assignment to a special operations unit that is recognized by the association during that unit's period of eligibility, or one general member in good standing must verify the credentials of the applicant from personal firsthand knowledge of the applicant while in this assignment. In those cases where a general member is not available to vouch for the applicant, upon recommendation of the membership committee, based upon the documentation available, and on a case-by-case basis, may grant associate membership to the applicant. Further, associate members must meet the requirements of membership specified in irs code 501(c) (19). Exceptions to: all associate members enjoy full privilege and entitlements of a member of the association, including but not limited to chairing and/or serving on committees and voting therein, attendance at all membership meetings and the right to be heard and enter into discussion at all such meetings. However, associate members do not have the right to hold office, to object to any action of the board of directors, or to participate in and vote on the election of the board of directors or the right to make motions or vote on any motions at any membership meetings.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is be provided to the entire board of directors for review before it is filed.

Form 990, Part VI, Section B, Line 12C

Any director, officer, or member of a committee with board-delegated powers who has a direct or indirect financial interest is an interested person. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of his or her financial interest and must be given the opportunity to disclose all material facts to the directors and members of committees with board-delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he or she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. An interested person may make a presentation at the board or committee meeting, but after such presentation, he or she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chair of the board or committee shall, if appropriate, appoint a disinterested person or committee to obtain appropriate data as to comparable transactions and investigate alternatives to the proposed transaction or arrangement. Appropriate data as to compensation shall include compensation data from three comparable organizations in the geographic area for similar services. Appropriate data as to a property transaction may include independent appraisals and/or offers received as part of an open and competitive bidding process. The board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interests, for its own benefit, and whether the transaction is fair and reasonable to the corporation and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. If the board or committee has reasonable cause to believe that a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the board or committee determines that the member has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. The minutes of the board and all committees with board-delegated powers shall contain: the names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the board's or committee's decision as to whether a conflict of interest in fact existed. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection therewith. A description of the comparability or other data obtained and relied upon by the board or committee and how that data was obtained. A description of the terms of the transaction that was approved and the date it was approved. A record of the actions of members of the board or committee having a conflict of interest with respect to the transaction.

Form 990, Part VI, Section C, Line 19

The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Special Operations Assocation Inc
EIN
74-2619854
Phone
8636697602
Address
934 ASHTON OAKS CIRCLE, LAKELAND, FL 33813

Signing Officer

Name
Pete Buscetto
Title
Treasurer
Phone
8636697602
Signed
2017-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pete Buscetto
Formed
1977
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
40

Preparer

Firm
Cliftonlarsonallen Llp
Address
402 SOUTH KENTUCKY AVENUE SUITE 600, LAKELAND, FL 33801
Preparer
Tori Lehman
Phone
8636805600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in restricted scholarship funds -11,000.

Raw XML AppendixShowing 400 of 407 raw XML fields

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0575
IRS990/PrincipalOfficerNm0PETE BUSCETTO
IRS990/PriorPeriodAdjustmentsAmt03092
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0REUNION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0106149
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0106149
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt088153
IRS990/PYGrantsAndSimilarPaidAmt034566
IRS990/PYInvestmentIncomeAmt0112
IRS990/PYOtherExpensesAmt0170721
IRS990/PYOtherRevenueAmt034958
IRS990/PYProgramServiceRevenueAmt0100440
IRS990/PYRevenuesLessExpensesAmt018376
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0205287
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0223663
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt012834
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt05231
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt05231
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0184634
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0204815
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt07474
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt028995
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt028995
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021521
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt04500
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt04500
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt02974
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt02974
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0PETER J BUSCETTO
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0ORGANIZATION AND MANAGEMENT OF RAFFLE FUNDRAISERS
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0PETER J BUSCETTO
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0934 ASHTON OAKS CIRCLE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LAKELAND
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0FL
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd033813
IRS990ScheduleG/StatesWhereGamingConductedCd0FL
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt11044
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt24120
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1OPERATION BRIGHLIGHT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2WARRIOR'S FAMILY FUND
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt13
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt22
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THERE IS A COMMITTEE THAT MANAGES THE SCHOLARSHIPS AND RECIPIENTS. APPLICANTS SUBMIT APPLICATIONS THAT ARE JUDGED BASED ON NEED AND FUNDS AVAILABLE TO GRANT SCHOLARSHIPS. THE AWARDEES ARE APPROVED BY THE BOARD OF DIRECTORS AND MUST SUBMIT TRANSCRIPT WITH SATISFACTORY GRADES IN ORDER TO RECEIVE SCHOLARSHIP MONIES. ONCE APPROVED, THE SCHOLARSHIP CHECKS ARE MADE OUT TO THE INDIVIDUAL RECIPIENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBER CLASSES -- MEMBERSHIP IN THIS ASSOCIATION SHALL CONSIST OF TWO CLASSES: GENERAL MEMBER AND ASSOCIATE MEMBER. THESE TWO CLASSES SHALL BE THE VOTING AND OPERATIONAL MEMBERS OF THE ORGANIZATION. NO OTHER DESIGNATION OF ANY AFFILIATE, ASSOCIATE, AGENT, GUEST, INVITEE, OR OTHER RELATIONSHIP TO THE ASSOCIATION, SHALL CONSTITUTE A MEMBER, AND NO PERSONS, OTHER THAN GENERAL MEMBERS AND ASSOCIATE MEMBERS, OF ANY DESIGNATION OR RELATIONSHIP WHATSOEVER TO THE ASSOCIATION, SHALL ENJOY THE PRIVILEGES AND ENTITLEMENTS OF MEMBERSHIP, OR SHALL BE CONSIDERED MEMBERS. GENERAL MEMBER -- GENERAL MEMBERSHIP IS GRANTED UPON APPLICATION AND APPROVAL OF THE MEMBERSHIP COMMITTEE, TO THOSE PERSONS WHO HAVE REQUESTED GENERAL MEMBER STATUS AND WHO CAN DOCUMENT THAT THEY ARE VETERANS OR MEMBERS OF A U.S. ARMED FORCES SPECIAL OPERATIONS UNIT AS DEFINED BY THIS ASSOCIATION, WHO HAS CONDUCTED SPECIAL OPERATIONS AS AN OPERATIONAL COMBAT ELEMENT OR PROVIDED DIRECT SUPPORT TO THE OPERATIONAL COMBAT ELEMENT IN AN OPERATIONAL ROLE WITHIN AN ASSIGNED AREA OF OPERATIONS. THE ROUTINE OR NORMAL DUTY OF THE APPLICANT WHILE AT THIS ASSIGNMENT MUST HAVE PLACED THE APPLICANT IN DIRECT THREAT/EXPOSURE TO HOSTILE FIRE. THE APPLICANT MUST SUPPLY ADEQUATE DOCUMENTATION TO PROVE ASSIGNMENT TO A SPECIAL OPERATIONS UNIT THAT IS RECOGNIZED BY THIS ASSOCIATION DURING THAT UNIT'S PERIOD OF ELIGIBILITY AND THE FACT THAT HE WAS PLACED IN DIRECT THREAT/EXPOSURE TO HOSTILE FIRE. IF ADEQUATE DOCUMENTATION IS NOT AVAILABLE, ONE GENERAL MEMBER IN GOOD STANDING MUST VERIFY THE CREDENTIALS OF THE APPLICANT FROM PERSONAL FIRSTHAND KNOWLEDGE OF THE APPLICANT WHILE IN THIS ASSIGNMENT. IN THOSE CASES WHERE A GENERAL MEMBER IS NOT AVAILABLE TO VOUCH FOR THE APPLICANT, UPON RECOMMENDATION OF THE MEMBERSHIP COMMITTEE, BASED UPON THE DOCUMENTATION AVAILABLE; AND ON A CASE-BY-CASE BASIS, MAY GRANT GENERAL MEMBERSHIP TO THE APPLICANT. FURTHER, GENERAL MEMBERS MUST MEET THE REQUIREMENTS OF MEMBERSHIP AS SPECIFIED IN IRS CODE 501(C) (19) ALL GENERAL MEMBERS ENJOY FULL PRIVILEGE AND ENTITLEMENTS OF A MEMBER OF THE ASSOCIATION, INCLUDING BUT NOT LIMITED TO ATTENDANCE AT ALL MEMBERSHIP MEETINGS, VOTING, THE RIGHT TO MAKE MOTIONS AND BE HEARD IN DEBATE AT ALL SUCH MEETING. ASSOCIATE MEMBERSHIP IS GRANTED TO ANY PERSON APPLYING FOR ASSOCIATE MEMBERSHIP AND APPROVED BY THE MEMBERSHIP COMMITTEE. APPLICANT MUST BE A VETERAN OR MEMBER OF A U.S. ARMED FORCES SPECIAL OPERATIONS UNIT AS DEFINED BY THIS ASSOCIATION, WHO SUPPORTED THE CONDUCT OF HIS UNIT'S SPECIAL OPERATIONS IN A NON-OPERATIONAL DIRECT SUPPORT ROLE. THE ASSOCIATE MEMBER'S ROUTINE OR NORMAL DUTY DID NOT INVOLVE DIRECT THREAT OR EXPOSURE TO HOSTILE FIRE. THE APPLICANT MUST ALSO SUPPLY ADEQUATE DOCUMENTATION TO PROVE ASSIGNMENT TO A SPECIAL OPERATIONS UNIT THAT IS RECOGNIZED BY THE ASSOCIATION DURING THAT UNIT'S PERIOD OF ELIGIBILITY, OR ONE GENERAL MEMBER IN GOOD STANDING MUST VERIFY THE CREDENTIALS OF THE APPLICANT FROM PERSONAL FIRSTHAND KNOWLEDGE OF THE APPLICANT WHILE IN THIS ASSIGNMENT. IN THOSE CASES WHERE A GENERAL MEMBER IS NOT AVAILABLE TO VOUCH FOR THE APPLICANT, UPON RECOMMENDATION OF THE MEMBERSHIP COMMITTEE, BASED UPON THE DOCUMENTATION AVAILABLE, AND ON A CASE-BY-CASE BASIS, MAY GRANT ASSOCIATE MEMBERSHIP TO THE APPLICANT. FURTHER, ASSOCIATE MEMBERS MUST MEET THE REQUIREMENTS OF MEMBERSHIP SPECIFIED IN IRS CODE 501(C) (19). EXCEPTIONS TO: ALL ASSOCIATE MEMBERS ENJOY FULL PRIVILEGE AND ENTITLEMENTS OF A MEMBER OF THE ASSOCIATION, INCLUDING BUT NOT LIMITED TO CHAIRING AND/OR SERVING ON COMMITTEES AND VOTING THEREIN, ATTENDANCE AT ALL MEMBERSHIP MEETINGS AND THE RIGHT TO BE HEARD AND ENTER INTO DISCUSSION AT ALL SUCH MEETINGS. HOWEVER, ASSOCIATE MEMBERS DO NOT HAVE THE RIGHT TO HOLD OFFICE, TO OBJECT TO ANY ACTION OF THE BOARD OF DIRECTORS, OR TO PARTICIPATE IN AND VOTE ON THE ELECTION OF THE BOARD OF DIRECTORS OR THE RIGHT TO MAKE MOTIONS OR VOTE ON ANY MOTIONS AT ANY MEMBERSHIP MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS BE PROVIDED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIR OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO OBTAIN APPROPRIATE DATA AS TO COMPARABLE TRANSACTIONS AND INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. APPROPRIATE DATA AS TO COMPENSATION SHALL INCLUDE COMPENSATION DATA FROM THREE COMPARABLE ORGANIZATIONS IN THE GEOGRAPHIC AREA FOR SIMILAR SERVICES. APPROPRIATE DATA AS TO A PROPERTY TRANSACTION MAY INCLUDE INDEPENDENT APPRAISALS AND/OR OFFERS RECEIVED AS PART OF AN OPEN AND COMPETITIVE BIDDING PROCESS. THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTERESTS, FOR ITS OWN BENEFIT, AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD-DELEGATED POWERS SHALL CONTAIN: THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. A DESCRIPTION OF THE COMPARABILITY OR OTHER DATA OBTAINED AND RELIED UPON BY THE BOARD OR COMMITTEE AND HOW THAT DATA WAS OBTAINED. A DESCRIPTION OF THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED. A RECORD OF THE ACTIONS OF MEMBERS OF THE BOARD OR COMMITTEE HAVING A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN RESTRICTED SCHOLARSHIP FUNDS -11,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SPECIAL OPERATIONS ASSOCIATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0471679461
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FUNDING SCHOLARSHIP PROGRAMS AND VETERANS' ASSISTANCE PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0934 ASHTON OAKS CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LAKELAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033813
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0251246
IRS990/TotalAssetsEOYAmt0256207
IRS990/TotalAssetsGrp/BOYAmt0251246
IRS990/TotalAssetsGrp/EOYAmt0256207
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt058714
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0191114
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt035
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0251246
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0256172
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0106149
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt039085
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0106149
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0203948
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0251246
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0256207
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/TotalAmt016659
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0251246
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0256172
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0934 ASHTON OAKS CIRCLE
IRS990/USAddress/CityNm0LAKELAND
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033813
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SPECIALOPERATIONS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PETE BUSCETTO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08636697602
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL OPERATIONS ASSOCATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0742619854
ReturnHeader/Filer/PhoneNum08636697602
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ReturnHeader/Filer/USAddress/CityNm0LAKELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DAA26B888D1B87F8EA804A4E21495CBD647384A2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02017-04-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:09:10
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0402 SOUTH KENTUCKY AVENUE SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033801
ReturnHeader/PreparerPersonGrp/PhoneNum08636805600

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.70$0.16$5.53$2.49$2.48$0.00
2023Detailed filing. Detailed filing data is available for this year.$5.62$0.09$5.53$3.49$2.42$1.07
2022Detailed filing. Detailed filing data is available for this year.$4.66$0.21$4.46$3.30$2.31$0.99
2021Detailed filing. Detailed filing data is available for this year.$3.58$0.12$3.46$3.89$2.29$1.60
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.75$0.93$0.18
2019Detailed filing. Detailed filing data is available for this year.$2.38$0.05$2.34$2.16$2.02$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$2.26$2.53$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$1.84$2.00$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$2.04$1.91$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$2.24$2.05$0.18
2014Detailed filing. Detailed filing data is available for this year.$2.33$0.07$2.27$1.59$1.87$0.28
2012Summary only. Only limited summary data is available for this year.$3.08$0.00$3.08$1.98$1.86$0.12
2011Summary only. Only limited summary data is available for this year.$3.60$0.00$3.60$1.75$1.46$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.06$2.79$1.49