Civic Intelligence

Special Operations Association Inc.

990 • Fiscal year 2025 • EIN 74-2619854

Jan 01, 2025 to Dec 31, 2025 • Filed on Apr 19, 2026

4313 North Course LaneAvon Park, FL 33825

(585) 739-4785

Siviq Scores

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

Liabilities / Assets

74th percentile

0.02x

Higher debt load relative to assets than 74% of similar nonprofits.

2025 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.03x

Higher debt load relative to revenue than 74% of similar nonprofits.

2025 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2025

Net Margin

79th percentile

25%

Higher net margin than 79% of similar nonprofits.

2025 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

2025 filings • 501(c)19 • $500k-$1M nonprofits • Source year 2025

Asset Growth

84th percentile

16%

Faster asset growth than 84% of similar nonprofits.

2025 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

88th percentile

54%

Faster revenue growth than 88% of similar nonprofits.

2025 filings • 501(c)19 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$663,276

Up $93,574 (+16%) from 2024

Net Assets

Up

$650,776

Up $97,341 (+18%) from 2024

Liabilities

Down

$12,500

Down $3,767 (-23%) from 2024

Revenue

Up

$382,291

Up $133,615 (+54%) from 2024

Expenses

Up

$284,950

Up $36,596 (+15%) from 2024

Net Income

Up

$97,341

Up $97,019 (+30130%) from 2024

Historical Trend

Balance Sheet Trend

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

$800K$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: $553,4352024Assets 2025: $663,276Liabilities 2025: $12,500Net Assets 2025: $650,7762025

Highlighted filing

2025

Assets$663,276
Liabilities$12,500
Net Assets$650,776

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: $3222024Revenue 2025: $382,291Expenses 2025: $284,950Net Income 2025: $97,3412025

Highlighted filing

2025

Revenue$382,291
Expenses$284,950
Net Income$97,341
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 19, 2026
Return Version
2025v4.0
Gross Receipts
$411,036
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$569,702$653,353▲ $83,651
Rtn Earn Endowment Incm Other Fnds$553,435$650,776▲ $97,341
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$569,702$663,276▲ $93,574
Other Assets Total-$9,923-
Liabilities
Grants Payable$15,000$12,000▼ $3,000
Accounts Payable and Accrued Expenses$1,267$500▼ $767
Total Liabilities$16,267$12,500▼ $3,767
Net Assets / Fund Balance
Total Net Assets Fund Balance$553,435$650,776▲ $97,341
Total Liabilities and Net Assets / Fund Balance$569,702$663,276▲ $93,574
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug GodshalPresident
Brent LindemanVice President
Alfonso Rt RiveroDirector
David GordonDirector
Don HaaseDirector
Doug PaulDirector
James ShortenDirector
Scott WhiteDirector
Marcus WhittSecretary
Philip DevonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$178,679
Program Service Revenue
$166,802
Investment Income
$14,415
Other Revenue
$22,395
All Other Contributions
$154,244
Change in Net Assets
$97,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,769
Grants and Similar Amounts Paid$39,181
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$182,645
Grants to Domestic Individuals---$39,181
Fees for Services Other---$20,279
All Other Expenses---$12,127
Advertising---$5,909
Insurance---$5,127
Occupancy---$4,882
Travel---$4,329
Information Technology---$4,081
Fees for Services Accounting---$3,632
Office Expenses---$2,033
Fees for Services Legal---$725
Total Functional Expenses$0$0$0$284,950
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$7,975
Gaming Direct Expenses$429
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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

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 THEAPPLICANT, 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 ANDTHE 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 MEETING.

Form 990, Part VI, Section A, Line 7A

FORM 990PART VI SECTION A, LINE 7a- APPROXIMATELY 1300 VOTING GENERAL MEMEBERS ELECT ALL OFFICERS AND DIRECTORS

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

A draft copy of form 990 is reviewed with the soa board of directors prior to filing.

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

From 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 adisinterested 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 orcommittee'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

Form 990, part vi, scetion 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 Association Inc
EIN
74-2619854
Phone
5857394785
Address
4313 North Course Lane, Avon Park, FL 33825

Signing Officer

Name
Philip Devon
Title
Treasurer
Phone
5857394785
Signed
2026-04-19

Organization Details

Principal Officer
Philip Devon
Formed
1977
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
75
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

FORM 990, PART IX, LINE 11g- BANK FEES $2279, CONTRACT LABOR $6000, CONTRACT LABOR FOR BANK DEPOSIT SERVICES $12000,

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
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IRS990/GrantsPayableGrp/BOYAmt015000
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IRS990/GrantsToOrganizationsInd00
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IRS990/MaterialDiversionOrMisuseInd00
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
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IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
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IRS990/MissionDesc0- 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0553435
IRS990/NetAssetsOrFundBalancesEOYAmt0650776
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt07546
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IRS990/NetIncomeOrLossGrp/ExclusionAmt00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
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IRS990/PartialLiquidationInd00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt07755
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0650776
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0569702
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt039000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt021
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE SPECIAL OPERATIONS ASSOCIATION BOARD OF DIRECTORS (BOD) APPOINTS A COMMITTEE THAT MANAGES THE SCHOLARSHIPS PROCESSS. APPLICATS SUBMIT SPECIFICALLY DESIGEND APPLIACTION PACKAGES THAT ARE EVALUATED BASED ON QALIFICATIONS, FINANCIAL NEED AND AVAILABLITY OF FUNDS. THE COMMITTEE RECECOMENDS AND BOD APPROVES THOSE SELECTED FOR AWARDS. AWARDEES MUST SUBMIT TRANSCRIPTS WITH SATISFACTORY GRADES TO RECEIVE SCHOLARSHIPS MONIES. ONCE APPORVED, THE SCHOALRSHIP CHECKS ARE DISTRIBUTED TO AWARDEES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 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 THEAPPLICANT, 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 ANDTHE 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 MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990PART VI SECTION A, LINE 7a- APPROXIMATELY 1300 VOTING GENERAL MEMEBERS ELECT ALL OFFICERS AND DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY OF FORM 990 IS REVIEWED WITH THE SOA BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FROM 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 ADISINTERESTED 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 ORCOMMITTEE'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/ExplanationTxt4FORM 990, PART VI, SCETION C, LINE 19- THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART IX, LINE 11g- BANK FEES $2279, CONTRACT LABOR $6000, CONTRACT LABOR FOR BANK DEPOSIT SERVICES $12000,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SPECIAL OPERATIONS ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SPECIAL OPERATIONS ASSOCIATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0471679461
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C) 3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FUNDING PROGRAMS FOR VETERANS ASSISTANCE PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04313 NORTH COURSE LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0AVON PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033825
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt020000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0DONATION FROM SPECIAL OPERATIONS ASSOCIATION FOUNDATION TO THE SPECIAL OPERATIONS ASSOCIATION SCHOALARSHIP FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SPECIAL OPERATIONS ASSOCIATION FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0569702
IRS990/TotalAssetsEOYAmt0663276
IRS990/TotalAssetsGrp/BOYAmt0569702
IRS990/TotalAssetsGrp/EOYAmt0663276
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0178679
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284950
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016267
IRS990/TotalLiabilitiesEOYAmt012500
IRS990/TotalLiabilitiesGrp/BOYAmt016267
IRS990/TotalLiabilitiesGrp/EOYAmt012500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0553435
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0650776
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt0166802
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0203612
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0382291
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0569702
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0663276
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/TotalAmt04329
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.63$0.13$6.51$3.82$2.85$0.97
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