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Nonprofit · EIN 52-1183585

SPECIAL OPERATIONS WARRIOR FOUNDATION

Tax-exempt · TAMPA, FL 33619

Financials

$16.8M$18.4M2023$53.9M$20.2M2024$32.9M$24M2025
Revenue Expenses · by fiscal year end
Financials of SPECIAL OPERATIONS WARRIOR FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$32,903,479$23,985,508$8,917,971$295,013,393$92,706,468$202,306,925
December 31, 2024990$53,909,238$20,172,546$33,736,692$256,640,715$83,409,497$173,231,218
December 31, 2023990$16,775,569$18,360,875-$1,585,306$220,158,980$75,848,983$144,309,997
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$17,829,051
Program service revenue
$0
Investment income
$12,829,040
Net gain from sales of assets
$8,734,762
Net income from fundraising events
$2,245,388
Other revenue
$2,245,388

Expenses

Grants and similar amounts paid
$10,666,081
Compensation of officers, directors and key employees
$496,111
Other salaries and wages
$1,562,285
Salaries, compensation and benefits (total)
$2,379,620
Professional fundraising fees
$0
Accounting fees
$43,330
Occupancy
$63,704
Travel
$111,909
Depreciation
$45,995
Program services (functional)
$21,768,353
Management and general (functional)
$780,125
Fundraising (functional)
$1,437,030

Balance sheet and other

Total assets, start of year
$256,640,715
Total assets, end of year
$295,013,393
Total liabilities, end of year
$92,706,468
Net assets, end of year
$202,306,925
Land, buildings and equipment
$736,063
Publicly traded securities
$287,785,822
Net assets without donor restrictions
$199,007,780
Net assets with donor restrictions
$3,299,145
Gross receipts
$115,674,544
Employees
21
Volunteers
200
Year formed
1980
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 / weekCompensationOther / benefits
CLAYTON M HUTMACHERPRESIDENT/CEO
Trustee or director, Officer
40$294,258$51,921
SEAN CORRIGANEXECUTIVE VICE PRESIDENT
Officer
40$201,853$21,792
KELLY BECKERDIRECTOR OF DEVELOPMENT
Highest-paid employee
40$141,857$7,910
BARBARA SECORDIRECTOR OF PROGRAMS
Highest-paid employee
40$141,624$7,971
LISA HENSONDIRECTOR OF RESOURCES
Highest-paid employee
40$125,800$11,897
RAYMOND TONY THOMAS IIICHAIRMAN
Trustee or director, Officer
6$0$0
DAVID REDMONDTREASURER
Trustee or director, Officer
6$0$0
THOMAS ARTHURSECRETARY
Trustee or director, Officer
6$0$0
TONY BRUNODIRECTOR
Trustee or director
3$0$0
MARK A CLARKDIRECTOR
Trustee or director
3$0$0
BARRON COLLIER IIDIRECTOR
Trustee or director
3$0$0
CRAIG BROTCHIEDIRECTOR
Trustee or director
3$0$0
MIKE DURANTDIRECTOR
Trustee or director
3$0$0
GEORGE FERKESDIRECTOR
Trustee or director
3$0$0
RICHARD FORSYTHDIRECTOR
Trustee or director
3$0$0
14 more people on this return
NameTitleHours / weekCompensation
TROY FOWLERDIRECTOR
Trustee or director
3$0
MICHAEL E KURILLADIRECTOR
Trustee or director
3$0
PETER G VASELYDIRECTOR
Trustee or director
3$0
SCOTT HOWELLDIRECTOR
Trustee or director
3$0
AARON KOZMETSKYDIRECTOR
Trustee or director
3$0
JAMES LINDERDIRECTOR
Trustee or director
3$0
DR CARLA D LONGDIRECTOR
Trustee or director
3$0
DR MICHELE MALVESTIDIRECTOR
Trustee or director
3$0
PATRICK MCCAULEYDIRECTOR
Trustee or director
3$0
GEORGEANN MCRAVENDIRECTOR
Trustee or director
3$0
KEVIN MILLERDIRECTOR
Trustee or director
3$0
MATTHEW QUINNDIRECTOR
Trustee or director
3$0
KEVIN SOFIELDDIRECTOR
Trustee or director
3$0
ALTON C WARDDIRECTOR
Trustee or director
3$0
990 for the year ended December 31, 2024: 30 people
NameTitleHours / weekCompensationOther / benefits
CLAYTON M HUTMACHERPRESIDENT/CEO
Trustee or director, Officer
40$285,677$47,667
SEAN CORRIGANEXECUTIVE VICE PRESIDENT
Officer
40$195,975$21,237
BARBARA SECORDIRECTOR OF PROGRAMS
Highest-paid employee
40$136,845$7,902
KELLY BECKERDIRECTOR OF DEVELOPMENT
Highest-paid employee
40$135,964$1,240
ANGEL MASONDIRECTOR OF RESOURCES - FORMER
Highest-paid employee
40$121,910$8,360
LISA HENSONDIRECTOR OF RESOURCES
Highest-paid employee
40$105,216$10,467
RAYMOND TONY THOMAS IIICHAIRMAN
Trustee or director, Officer
6$0$0
DAVID REDMONDTREASURER
Trustee or director, Officer
6$0$0
CRAIG BROTCHIEDIRECTOR
Trustee or director
3$0$0
TONY BRUNODIRECTOR
Trustee or director
3$0$0
MARK A CLARKDIRECTOR
Trustee or director
3$0$0
BARRON COLLIER IIDIRECTOR
Trustee or director
3$0$0
JIM CRAIGDIRECTOR
Trustee or director
3$0$0
MIKE DURANTDIRECTOR
Trustee or director
3$0$0
GEORGE FERKESDIRECTOR
Trustee or director
3$0$0
RICHARD FORSYTHDIRECTOR
Trustee or director
3$0$0
TROY FOWLERDIRECTOR
Trustee or director
3$0$0
COLE HAUSERDIRECTOR
Trustee or director
3$0$0
GARDNER HOWEDIRECTOR
Trustee or director
3$0$0
SCOTT HOWELLDIRECTOR
Trustee or director
3$0$0
AARON KOZMETSKYDIRECTOR
Trustee or director
3$0$0
JAMES LINDERDIRECTOR
Trustee or director
3$0$0
DR CARLA D LONGDIRECTOR
Trustee or director
3$0$0
DR MICHELE MALVESTIDIRECTOR
Trustee or director
3$0$0
PATRICK MCCAULEYDIRECTOR
Trustee or director
3$0$0
GEORGEANN MCRAVENDIRECTOR
Trustee or director
3$0$0
KEVIN MILLERDIRECTOR
Trustee or director
3$0$0
MATTHEW QUINNDIRECTOR
Trustee or director
3$0$0
KEVIN SOFIELDDIRECTOR
Trustee or director
3$0$0
ALTON C WARDDIRECTOR
Trustee or director
3$0$0
990 for the year ended December 31, 2023: 29 people
NameTitleHours / weekCompensationOther / benefits
CLAYTON M HUTMACHERPRESIDENT/CEO
Trustee or director, Officer
40$271,726$28,229
SEAN CORRIGANEXECUTIVE VICE PRESIDENT
Officer
40$191,404$12,250
GREG VON SCHOTTENSTEINDIRECTOR OF DEVELOPMENT
Highest-paid employee
40$126,000$2,337
BARBARA SECORDIRECTOR OF PROGRAMS
Highest-paid employee
40$120,935$2,058
ANGEL MASONDIRECTOR OF RESOURCES
Highest-paid employee
40$116,105$3,197
RAYMOND TONY THOMAS IIICHAIRMAN
Trustee or director, Officer
6$0$0
THOMAS D ARTHURSECRETARY
Trustee or director, Officer
6$0$0
DAVID REDMONDTREASURER
Trustee or director, Officer
6$0$0
AARON KOZMETSKYDIRECTOR
Trustee or director
3$0$0
CRAIG BROTCHIEDIRECTOR
Trustee or director
3$0$0
MARK A CLARKDIRECTOR
Trustee or director
3$0$0
GEORGE C FERKESDIRECTOR
Trustee or director
3$0$0
RICHARD FORSYTHDIRECTOR
Trustee or director
3$0$0
DR MICHELE L MALVESTIDIRECTOR
Trustee or director
3$0$0
GEORGEANN MCRAVENDIRECTOR
Trustee or director
3$0$0
KEVIN MILLERDIRECTOR
Trustee or director
3$0$0
THOMAS D QUINNDIRECTOR
Trustee or director
3$0$0
KEVIN SOFIELDDIRECTOR
Trustee or director
3$0$0
COLE HAUSERDIRECTOR
Trustee or director
3$0$0
JIM CRAIGDIRECTOR
Trustee or director
3$0$0
BARRON COLLIER IIDIRECTOR
Trustee or director
3$0$0
DR CARLA D LONGDIRECTOR
Trustee or director
3$0$0
JAMES LINDERDIRECTOR
Trustee or director
3$0$0
HENRY ROSS PEROT IIIDIRECTOR
Trustee or director
3$0$0
MIKE DURANTDIRECTOR
Trustee or director
3$0$0
P GARDNER HOWE IIIDIRECTOR
Trustee or director
3$0$0
PATRICK MCCAULEYDIRECTOR
Trustee or director
3$0$0
SCOTT HOWELLDIRECTOR
Trustee or director
3$0$0
ALTON C WARDDIRECTOR
Trustee or director
3$0$0

Address and contacts

Address (IRS master file)
1137 MARBELLA PLAZA DR, TAMPA, FL 33619-7905
Principal officer (990 for 2025)
JAMIE SANDS III, 1137 MARBELLA PLAZA DRIVE, TAMPA, FL 33619
Signed the 990
JAMIE SANDS III, PRESIDENT/CEO
Phone
(813) 805-9400
Return prepared by
RIVERO GORDIMER & COMPANY PA

Mission

TO ENSURE COMPREHENSIVE EDUCATIONAL SUPPORT INCLUDING, BUT NOT LIMITED TO, ACADEMIC ADVOCACY, PRESCHOOL AND PRIVATE SCHOOL GRANTS, TUTORING, SUPPORT FOR STUDENTS WITH DISABILITIES, COLLEGE READINESS PROGRAMS, FULL FINANCIAL ASSISTANCE FOR UP TO A FOUR-YEAR POST-SECONDARY DEGREE, ACCESS TO OUR COLLEGE TO CAREER TRANSITIONS PROGRAM, A COMMITMENT TO COVER EDUCATIONAL COSTS FOR THE SURVIVING CHILDREN OF SPECIAL OPERATIONS PERSONNEL WHOSE SPOUSES PERISH WHILE THE SPECIAL OPERATOR IS ACTIVELY SERVING, WHILE PROVIDING A VARIETY OF OTHER PRACTICAL PROGRAMS AND SERVICES. THE FOUNDATION ALSO PROVIDES IMMEDIATE FINANCIAL GRANTS TO SEVERELY COMBAT-WOUNDED, ILL, AND INJURED SPECIAL OPERATIONS PERSONNEL WHO REQUIRE HOSPITALIZATION.

990 for the year ended December 31, 2025

Program accomplishments

  • SCHOLARSHIP GRANTS: THE FOUNDATION EMPLOYS A PROACTIVE APPROACH TO THE ACADEMIC SUCCESS OF OUR STUDENTS, WITH AN INTENTIONAL FOCUS ON THEIR COMPLETION OF A POST-SECONDARY DEGREE. IN 2025, 283 CHILDREN ATTENDED COLLEGES OR OTHER POST-SECONDARY EDUCATIONAL INSTITUTIONS AND THE FOUNDATION PROVIDED APPROXIMATELY $6.8 MILLION TO THE CHILDREN ATTENDING COLLEGE. OUR GRANTS INCLUDE FUNDING FOR TUITION, ROOM AND BOARD, BOOKS, TUTORING, COMPUTERS, FEES, TRANSPORTATION, AND PERSONAL EXPENSES. AT DECEMBER 31, 2025 THERE WERE 2,015 CHILDREN WHO SURVIVED 1,497 SPECIAL OPERATIONS PERSONNEL, SPOUSES OF ACTIVELY SERVING SPECIAL OPERATIONS PERSONNEL AND MEDAL OF HONOR RECIPIENTS WHO GAVE THEIR LIVES IN PATRIOTIC SERVICE TO THEIR COUNTRY. OF THESE 2,015 CHILDREN, 613 HAVE GRADUATED COLLEGE. (CONTINUED ON SCHEDULE O.)THE FOUNDATION RETAINED ERNST & YOUNG LLP TO PREPARE AN ACTUARIAL VALUATION FOR FUNDING PURPOSES TO SUMMARIZE THE PRESENT VALUE OF THE PROJECTED NEED OF THE SCHOLARSHIP PROGRAM AS OF DECEMBER 31, 2022. THE ACTUARIAL VALUATION INCORPORATED BOTH CURRENT AND PROJECTED FUTURE BENEFICIARIES OF THE PROGRAM AND PROVIDED INFORMATION REGARDING ALTERNATIVE PATTERNS AND SENSITIVITY OF DISCOUNT RATES AND INVESTMENT RETURNS ON THE ANTICIPATED DONATION NEEDS. THE RESULTS CONCLUDED THE PRESENT VALUE OF THE PROJECTED NEED OF THE SCHOLARSHIP PROGRAM TO BE APPROXIMATELY $40 MILLION AT DECEMBER 31, 2022 WITH AN UNFUNDED PROJECTED NEED OF APPROXIMATELY $224 MILLION AT DECEMBER 31, 2022.
    Expenses $17,315,699 · grants $6,786,430
  • EDUCATIONAL ADVOCACY, TUTORING AND PRIVATE SCHOOLING: ACADEMIC AND CAREER ADVOCACY SERVICES ARE AVAILABLE TO ALL ELIGIBLE CHILDREN BEGINNING AT A YOUNG AGE. BY SETTING THE EXPECTATION OF APOST-SECONDARY EDUCATION, OUR STUDENTS BEGIN SETTING THEIR ACADEMIC AND PROFESSIONAL GOALS FROM A YOUNG AGE. THE FOUNDATION IS THERE TO ENSURE THAT EACH STUDENT IS ON TRACK TO REACH THOSE GOALS. THE FOUNDATION PROVIDED EDUCATIONAL ADVOCACY TO ALMOST 1,200 CHILDREN THAT HAVE NOT YET REACHED COLLEGE AGE OR STARTED THEIR POST-SECONDARY EDUCATION. 452 OF THESE CHILDREN WERE IN MIDDLE AND HIGH SCHOOL AND RECEIVED.(CONTINUED ON SCHEDULE O).ACADEMIC PLANNING MATERIALS AND STARTED PREPARING TO BEGIN THEIR POST SECONDARY EDUCATION. IN HOME TUTORING WAS AVAILABLE TO ALL CHILDREN FROM KINDERGARTEN AGE THROUGH COLLEGE GRADUATION. THE FOUNDATION ALSO FUNDED VISITS TO COLLEGES FOR HIGH SCHOOL SENIORS. THE FOUNDATION CONDUCTS AN ANNUAL COLLEGE PREPARATION CONFERENCE/SEMINAR FOR OUR HIGH SCHOOL JUNIORS AND SENIORS. THE STUDENTS ARE LODGED ON A COLLEGE CAMPUS, COACHED IN COLLEGE FINANCES, SOCIAL RESPONSIBILITIES, TAUGHT HOW TO WRITE A COLLEGE ADMISSIONS ESSAY, LEARN ABOUT EXPECTATIONS FROM COLLEGE PROFESSORS, AND ARE MENTORED BY SOWF COLLEGE GRADUATES. MOST RECENTLY, IN 2025, THE BOARD OF DIRECTORS APPROVED AN INCREASE IN PRIVATE SCHOOL TUITION ASSISTANCE GRANTS TO UP TO $6,000 PER K-12 STUDENT, PER YEAR. IN ITS COMMITMENT TO ITS NUMBER ONE PRIORITY, STUDENT SUCCESS, SOWF CONTINUES TO ENHANCE EDUCATIONAL OPPORTUNITIES, FROM CRADLE TO CAREER.
    Expenses $4,140,122 · grants $3,710,333
  • SUPPORT TO SPECIAL OPERATIONS WOUNDED PERSONNEL: SUPPORT TO SPECIAL OPERATIONS WOUNDED PERSONNEL: SPECIAL OPERATORS ARE DEPLOYED IN OVER 80 COUNTRIES EVERY DAY. ONE OF THE MOST DIFFICULTCHALLENGES THAT SPECIAL OPERATIONS FAMILIES MAY FACE IS THE IMMEDIATE FINANCIAL BURDEN WHEN THEIR LOVED ONE IS HOSPITALIZED WITH SEVERE COMBAT WOUNDS, INJURIES, OR ILLNESS. SINCE 2006, SPECIAL OPERATIONS WARRIOR FOUNDATION HAS PROVIDED IMMEDIATE FINANCIAL SUPPORT TO OVER 1,337 SEVERELY WOUNDED, ILL, AND INJURED SPECIAL OPERATORS REQUIRING HOSPITALIZATION. IN 2025, THE FOUNDATION PROVIDED DIRECT FINANCIAL SUPPORT TO 28 SEVERELY COMBAT WOUNDED OR INJURED SPECIAL OPERATIONSPEOPLE AND THEIR FAMILIES. (CONTINUED ON SCHEDULE O). THESE FUNDS ARE USED TO REDUCE THE BURDEN OF UNEXPECTED EXPENSES SUCH AS AIRFARE, CHILD CARE, PET CARE, RENTAL CARS, ETC. ADDITIONALLY, SOWF SENDS THE HOSPITALIZED SERVICE MEMBER AN IPAD TO FACILITATE CONNECTIVITY WITH FRIENDS AND FAMILY.
    Expenses $312,532 · grants $169,318

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 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-1183585
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
1995
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B82)
Assets (IRS master file)
$295,013,393
Income (IRS master file)
$115,674,544

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$32,903,479$23,985,508$295,013,393XML
990-TDecember 2025–––IRS
990December 2024$53,909,238$20,172,546$256,640,715XML
990-TDecember 2024–––IRS
990December 2023$16,775,569$18,360,875$220,158,980XML
990-TDecember 2023–––IRS
990December 2022$15,269,660$14,844,122$183,770,020IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

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 52-1183585).

Questions about SPECIAL OPERATIONS WARRIOR FOUNDATION

What is the EIN of SPECIAL OPERATIONS WARRIOR FOUNDATION?
The employer identification number (EIN) of SPECIAL OPERATIONS WARRIOR FOUNDATION is 52-1183585.
Is SPECIAL OPERATIONS WARRIOR FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to SPECIAL OPERATIONS WARRIOR FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SPECIAL OPERATIONS WARRIOR 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 WARRIOR 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 WARRIOR 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 WARRIOR FOUNDATION?
The 990 for the year ended December 31, 2025 names JAMIE SANDS III.
Who are the officers and directors of SPECIAL OPERATIONS WARRIOR FOUNDATION?
The 990 for the year ended December 31, 2025 lists 29 people; 5 received compensation from the organization, the highest $294,258 (CLAYTON M HUTMACHER, PRESIDENT/CEO).
How much revenue does SPECIAL OPERATIONS WARRIOR FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $32,903,479, expenses of $23,985,508 and total assets of $295,013,393 at year end.

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