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Nonprofit · EIN 47-1679461

SPECIAL OPERATIONS ASSOCIATION FOUNDATION

Tax-exempt · AVON PARK, FL 33825

Financials

$170K$106K2025
Revenue Expenses · by fiscal year end
Financials of SPECIAL OPERATIONS ASSOCIATION FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$169,525$105,858$63,667$132,627$0$132,627
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$168,186
Program service revenue
$0
Investment income
$9
Other revenue
$1,330

Expenses

Grants and similar amounts paid
$96,000
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Travel
$2,864
Program services (functional)
$105,858

Balance sheet and other

Total assets, start of year
$68,960
Total assets, end of year
$132,627
Total liabilities, end of year
$0
Net assets, end of year
$132,627
Gross receipts
$169,525
Employees
0
Volunteers
75
Year formed
2014
State of legal domicile
FL

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JOHN PADGETTEXECUTIVE DIRECTOR
Trustee or director
20$0
KENNETH BOWRATRUSTEE
Trustee or director
20$0
MARK MITCHELLTRUSTEE
Trustee or director
20$0
DOUG PAULDIRECTOR
Trustee or director
5$0
JIM SHORTENDIRECTOR
Trustee or director
5$0
DOUG GODSHALLPRESIDENT
Officer
5$0
BRENT LINDEMANVICE PRESIDENT
Officer
5$0
MARCUS WHITTSECRETARY
Officer
5$0
PHILIP DEVONTREASURER
Officer
5$0
DON HAASEDIRECTOR
Officer
5$0
DAVID GORDONDIRECTOR
Officer
5$0
SCOTT WHITEDIRECTOR
Officer
5$0
VICKI-CHAN PADGETTSOAF AUXILIARY DIRECTOR
Key employee
20$0

Address and contacts

Address (IRS master file)
4313 NORTH COURSE LN, AVON PARK, FL 33825-8598
Mailing address (990-N for 2024)
4313 North Course Lane, Avon Park FL 33825
Principal officer (990 for 2025)
PHILIP DEVON, 4313 NORTH COURSE LANE, AVON PARK, FL 33825
Principal officer (990-N for 2024)
Philip C Devon, 4313 North Course Lane, Avon Park FL 33825
Signed the 990
PHILIP DEVON, TREASURER
Phone
(585) 739-4785

Mission

The Special Operations Association Foundation supports Special Operations veterans and active-duty members, along with their families and survivors. The goals are to support the educational awards program, provide emotional support to family members through the Auxiliary Committee, address critical needs of special operators and their family during financial hardship, and support outreach and educational opportunities through the Agent Orange Legacy project.

990 for the year ended December 31, 2025

Program accomplishments

  • - $50,000 DONATION TO THE SPECIAL OPERATIONS ASSOCIATION, A 501 ( c ) 19 ORGANIZATI0N (EIN 74-2619854) IN SUPPORT OF THE SCHOLARSHIP AWARDS PROGRAM. THIS DONATION IS TO HELP THE DEPENDENTS OF CURRENT AND FORMER SPECIAL OPERATORS AND THEIR FAMILIES WHO HAVE GIVEN SO MUCH IN THE DEFENSE OF OUR COUNTRY. THE DONATION IS DESIGNED TO AID THOSE WHO CHOOSE TO ATTEND A TRADE OR VOCATIONAL PROGRAM INSTEAD OF A TRADITIONAL COLLEGE PATHWAY, WITH AWARDS DETERMINED BY THE SPECIAL OPERATIONS ASSOCIATION SCHOLARSHIP COMMITTEE. THOUGH NOT RESTRICTED, THE MONEY WILL AUGMENT THE SCHOLARSHIP AWARDS PROGRAM THAT WAS BEGUN IN 1983 AND HAS SINCE AWARDED $453,000 TO OVER 141 DESERVED YOUNG SCHOLARS.
    Expenses $50,000 · grants $50,000 · revenue $50,000
  • $20,000 DONATION TO THE SPECIAL OPERATIONS ASSOCIATION, A 501 ( c ) 19 ORGANIzaTI0N (EIN 74-2619854 in support of the Len and Nancy Fein STEM scholarship award to aid the dependents of Special Operators as they pursue a degree in a STEM discipline. Over the past previous two years a total of $24,000 in awards were given, having a financial impact on those attending college.
    Expenses $20,000 · grants $20,000
  • $20,000 DONATION TO THE SPECIAL OPERATIONS ASSOCIATION (SOA), A 501 ( c ) 19 ORGANIZATI0N (EIN 74-2619854) TO SUPPORT THE SOA VIDEO HISTORY PROJECT, PRESERVING THE HISTORY OF THE SOA MEMBERS. THROUGH VIDEO INTERVIEWS, THE LONG HISTORY OF SPECIAL OPERATORS WILL BE PRESERVED FOR FUTURE GENERATIONS. THIS PROGRAM HAS NOT ONLY CREATED A REPOSIT OF EXPERIENCES, ACCOMPLISHMENTS, AND SACRIFICES, BUT HAS ALSO HELPED THOSE OPERATORS WHO WERE AFFORDED A CHANCE TO TELL THEIR STORIES, THUS FULFILLING ONE OF THE GOALS OF THE SPECIAL OPERATIONS ASSOCIATION FOUNDATION IN ADDRESSING THE WELL BEING OF THE SPECIAL OPERATORS.
    Expenses $20,000 · grants $20,000 · revenue $20,000
  • Other Service Expenses
    Expenses $15,858 · revenue $15,858

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
47-1679461
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$132,627
Income (IRS master file)
$169,525

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$169,525$105,858$132,627XML
990-N for 2024
Officer: Philip C Devon
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Philip C Devon
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Philip Clay Devon
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Philip C Devon
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Philip C Devon
December 31, 2019≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-1679461).

Questions about SPECIAL OPERATIONS ASSOCIATION FOUNDATION

What is the EIN of SPECIAL OPERATIONS ASSOCIATION FOUNDATION?
The employer identification number (EIN) of SPECIAL OPERATIONS ASSOCIATION FOUNDATION is 47-1679461.
Is SPECIAL OPERATIONS ASSOCIATION FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
Are donations to SPECIAL OPERATIONS ASSOCIATION FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SPECIAL OPERATIONS ASSOCIATION FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SPECIAL OPERATIONS ASSOCIATION FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SPECIAL OPERATIONS ASSOCIATION FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SPECIAL OPERATIONS ASSOCIATION FOUNDATION?
The 990 for the year ended December 31, 2025 names PHILIP DEVON.
Who are the officers and directors of SPECIAL OPERATIONS ASSOCIATION FOUNDATION?
The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
How much revenue does SPECIAL OPERATIONS ASSOCIATION FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $169,525, expenses of $105,858 and total assets of $132,627 at year end.

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