﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-09T19:00:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161131146</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BONADIO &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7557 RAMBLER RD SUITE 600</AddressLine1Txt>
        <CityNm>DALLAS</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75231</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>462470635</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SERVICE AIR CORPS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SERV</BusinessNameControlTxt>
      <PhoneNum>2148552258</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 191267</AddressLine1Txt>
        <CityNm>DALLAS</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75219</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIC M STROUD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2148552258</PhoneNum>
      <SignatureDt>2025-02-28</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAUL KNUTSON</PreparerPersonNm>
      <PTIN>P00542807</PTIN>
      <PhoneNum>5853811000</PhoneNum>
      <PreparationDt>2025-02-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>SERVICEAIRCORPS.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>138018</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>138018</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>138018</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>260</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4278</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>24150</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>202</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>31570</OtherExpensesTotalAmt>
      <TotalExpensesAmt>60460</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>77558</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>41223</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>118781</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6023</BOYAmt>
        <EOYAmt>156</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>35200</BOYAmt>
        <EOYAmt>118625</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>41223</BOYAmt>
        <EOYAmt>118781</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>41223</BOYAmt>
        <EOYAmt>118781</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE LOW COST OR NO COST FLYOVERS IN RECOGNITION OF UNITED STATES ARMED FORCES VETERANS AND VETERAN EVENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE LOW COST OR NO COST FLYOVERS IN RECOGNITION OF UNITED STATES ARMED FORCES VETERANS AND VETERAN EVENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>260</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>55802</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55802</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC STROUD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARA JONES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD EVANS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>P O BOX 191267</AddressLine1Txt>
          <CityNm>DALLAS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75219</ZIPCd>
        </USAddress>
        <PhoneNum>2148552258</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>22006</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33684</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>137340</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>54940</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59993</CurrentTaxYearAmt>
        <TotalAmt>307963</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>22006</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33684</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>137340</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>54940</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59993</CurrentTaxYearAmt>
        <TotalAmt>307963</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>240730</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>67233</PublicSupportTotal170Amt>
      <TotalSupportAmt>307963</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>30512</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.21830</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.26240</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>THE PLANE THAT PROVIDES THE FLYOVERS FOR VETERANS HAS HAD MAINTENANCE ISSUES IN THE LAST FEW YEARS THAT HAVE HINDERED THE ORGANIZATION'S ABILITY TO RAISE FUNDS. HOWEVER, IN FUTURE YEARS, THE ORGANIZATION ANTICIPATES THAT THE PERCENTAGE WILL RETURN TO EXCEEDING THE 33 1/3 THRESHOLD AS THEY CONTINUE TO SOLICIT DONATIONS FROM THE GENERAL PUBLIC AND OTHER PUBLIC CHARITIES. THE ORGANIZATION HAS A GOVERNING BODY THAT REPRESENTS THE BROAD INTERESTS OF THE PUBLIC BY SUPPORTING AND HONORING VETERANS. SERVICE AIR CORPS SHOULD NOT BE CONSIDERED A PRIVATE FOUNDATION.</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: DONATION. GRANTEE NAME: CF TEXAS - NTX GIVING DAY. GRANTEE ADDRESS: 618 W 86TH ST DOWNERS GROVE, IL 60516. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: 07/26/24. AMOUNT GIVEN: 50. TOTAL TO FORM 990-EZ, LINE 14: 24,150.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: DONATION. GRANTEE NAME: CRAIG EVANS MEMORIAL. GRANTEE ADDRESS: 618 W 86TH ST DOWNERS GROVE, IL 60516. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: 09/06/24. AMOUNT GIVEN: 210. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 260.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 9,600. DESCRIPTION: OTHER EXPENSES. AMOUNT: 14,550.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: TRAVEL. AMOUNT: 11,814. DESCRIPTION: BANK FEES. AMOUNT: 121. DESCRIPTION: SUPPLIES. AMOUNT: 1,006. DESCRIPTION: AIRSHOW EXPENSE. AMOUNT: 1,462. DESCRIPTION: INSURANCE. AMOUNT: 9,483. DESCRIPTION: MARKETING. AMOUNT: 1,416. DESCRIPTION: FLYOVERS. AMOUNT: 178. DESCRIPTION: CONFERENCE, CONVENTION, MEETING. AMOUNT: 2,983. DESCRIPTION: CONSULTING SERVICES. AMOUNT: 2,000. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 1,107. TOTAL TO FORM 990-EZ, LINE 16: 31,570.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: KIMBELL ROYALTY SHARES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 78,025. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 35,200. END OF YEAR AMOUNT: 40,600.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>