Nonprofit · EIN 65-1149763
SARASOTA MILITARY ACADEMY INC
Tax-exempt · SARASOTA, FL 34236
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $13,449,547 | $13,060,894 | $388,653 | $20,846,969 | $9,895,954 | $10,951,015 |
| June 30, 2024 | 990 | $14,232,519 | $13,788,209 | $444,310 | $20,872,944 | $20,601,792 | $271,152 |
| June 30, 2023 | 990 | $14,045,908 | $13,666,329 | $379,579 | $21,115,288 | $19,649,655 | $1,465,633 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $224,195
- Program service revenue
- $13,127,017
- Investment income
- $36,336
- Net income from fundraising events
- $5,613
- Other revenue
- $61,999
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $645,493
- Other salaries and wages
- $5,921,295
- Salaries, compensation and benefits (total)
- $8,637,612
- Professional fundraising fees
- $0
- Legal fees
- $6,577
- Accounting fees
- $66,321
- Occupancy
- $247,618
- Travel
- $1,444
- Depreciation
- $845,602
- Program services (functional)
- $8,584,458
- Management and general (functional)
- $4,476,436
Balance sheet and other
- Total assets, start of year
- $20,872,944
- Total assets, end of year
- $20,846,969
- Total liabilities, end of year
- $9,895,954
- Net assets, end of year
- $10,951,015
- Land, buildings and equipment
- $18,145,119
- Net assets without donor restrictions
- $10,879,821
- Net assets with donor restrictions
- $71,194
- Gross receipts
- $13,449,547
- Employees
- 166
- Volunteers
- 45
- Year formed
- 2002
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MS CHRISTINA BOWMAN | HEAD OF SCHOOL | 50 | $175,752 | $23,180 |
| MR STEPHEN KOK | DIRECTOR OF FINANCE | 50 | $151,817 | $29,823 |
| MR TOM VARA | HEAD OF SCHOOL PREP | 50 | $131,223 | $16,443 |
| MS CHERYL KORWIN | HEAD OF SCHOOL PREP | 50 | $94,910 | $22,345 |
| DR THOMAS J MCELHENY | Chairman Trustee or director, Officer | 4 | $0 | $0 |
| MS ERICA GREGORY | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| MR PETER SKOKOS ESQ | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| COL BEN KNISELY | Secretary Trustee or director, Officer | 4 | $0 | $0 |
| MR BRENT BOGART | Director Trustee or director | 1 | $0 | $0 |
| MS HEATHER KOESTER | Director Trustee or director | 1 | $0 | $0 |
| MS CARLOS MOREIRA | Director Trustee or director | 2 | $0 | $0 |
| MR JERRY NEFF | Director Trustee or director | 2 | $0 | $0 |
| MS MICHAEL TOLLERTON | Director Trustee or director | 2 | $0 | $0 |
| MR RON SKIPPER | Director Trustee or director | 2 | $0 | $0 |
| MR SCOTT LEMPE | Director Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MR RICHARD SWOOPE | Director Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MS CHRISTINA BOWMAN | CEO Officer | 50 | $167,408 | $22,430 |
| STEPHEN KOK | DIRECTOR OF FINANCE Officer | 50 | $144,216 | $30,045 |
| TOM VARA | HEAD OF SCHOOL - PREP Officer | 50 | $118,511 | $15,331 |
| MR BRENT BOGART | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MS HEATHER KOESTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MR CARLOS MOREIRA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MR JERRY NEFF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MS MICHAEL TOLLERTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MR RON SKIPPER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MR RICHARD SWOOPE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR THOMAS J MCELHENY | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| MS ERICA GREGORY | VICE CHAIR/TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| MR PETER SKOKOS ESQ | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| COL BEN KNISELY | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MS CHRISTINA BOWMAN | CEO Officer | 50 | $145,675 | $17,645 |
| STEPHEN KOK | DIRECTOR OF FINANCE Officer | 50 | $133,428 | $26,522 |
| TOM VARA | HEAD OF SCHOOL - PREP Officer | 50 | $114,602 | $12,922 |
| DR BRIAN CRUPI | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MS ERICA GREGORY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MS HEATHER KOESTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MS LINDA LONG | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MR PETER SKOKOS ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MR RICHARD SWOOPE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MR JIM TOLLERTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MS CINDY WEST | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| COL BEN KNISELY | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| MR SCOTT LEMPE | VICE CHAIR/TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| DR THOMAS J MCELHENY | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 801 N ORANGE AVE, SARASOTA, FL 34236-4116
- In care of
- % DANIEL F KENNEDY
- Signed the 990
- DR THOMAS J MCELHENY, Chairman
- Phone
- (941) 926-1700
- Return prepared by
- Pellegrino McFarland & Tortora PA
Mission
WITHIN A CULTURE WHERE EVERY CADET IS HIGHLY VALUED, SARASOTA MILITARY ACADEMY IS COMMITTED TO: (1) PREPARING STUDENTS FOR COLLEGE, CAREERS, AND CITIZENSHIP; (2) DEVELOPING TOMORROW'S LEADERS; AND (3) CULTIVATING CHARACTER BASED UPON THE STEADFAST VALUES OF HONOR, INTEGRITY, AND RESPECT.
Program accomplishments
- THE SARASOTA MILITARY ACADEMY (SMA) OFFERS A VAST ARRAY OF EXCITING, HIGH INTEREST, AND IN-DEPTH COURSE OFFERINGS (MAJORS). ALL COURSES ARE DESIGNED TO MEET AND EXCEED DISTRICT AND SUNSHINE STATE STANDARDS AND TO LAUNCH STUDENTS ON A PATH TO FUTURE SUCCESS. OUR GRADUATES ARE WELL PREPARED FOR COLLEGE, MILITARY SERVICE, OR THEIR CHOSEN CAREER FIELD. WE ARE PROUD TO OUTLINE THE "MAJOR OPPORTUNITIES" OFFERED TO SMA CADETS.SMALL CLASS SIZES, INDIVIDUALIZED INSTRUCTION, STRUCTURE, DISCIPLINE, STRINGENTLY ENFORCED DRESS CODES, AND RESPECT IN THE CLASSROOM HELP TO ENSURE A UNIQUE, HIGH QUALITY INSTRUCTIONAL PROGRAM. WE HAVE NO ENTRANCE REQUIREMENTS, BUT WE DO HAVE HIGH EXPECTATIONS FOR OUR CADETSBOTH ACADEMICALLY AND BEHAVIORALLY. ADDITIONAL INFORMATION MAY BE FOUND ON OUR WEBSITE AT: SARASOTAMILITARYACADEMY.ORG.RECIPIENT OF THE UNITED STATES ARMY'S HIGHEST AWARD "HONOR UNIT WITH DISTINCTION". FULLY ACCREDITED BY THE SOUTHERN ASSOCIATION OF COLLEGES AND SCHOOLS/ADVANCED. DRUG TESTING AND CRIMINAL HISTORY BACKGROUND CHECKS OF EVERY EMPLOYEE. A RECOGNIZED COMMUNITY LEADER FOR INVOLVEMENT IN VETERANS AND MEMORIAL DAY PARADES, CIVIC EVENTS, BLOOD BANK CONTRIBUTIONS, LETTERS TO TROOPS, WREATHS ACROSS AMERICA AND TOYS FOR TOTS. FAMILY ORIENTED WITH CONCERN FOR THE SUCCESS OF EACH CADET.JROTC ADVANCED SKILLS DEVELOPMENT AND LEADERSHIP - FOR STUDENTS WHO ARE SERIOUS ABOUT JOINING THE MILITARY AND/OR GOING TO ONE OF THE SERVICE ACADEMIES, STAFF TRAINING IS AVAILABLE. SINCE SMA IS A COLLEGE AND CAREER PREPARATORY SCHOOL, MOST OF OUR STUDENTS (85%) GO ON TO COLLEGERATHER THAN THE MILITARY WITH A 95% GRADUATION RATE. PLEASE BE AWARE THAT ALTHOUGH WE ARE A MILITARY ACADEMY, AND EVERYONE TAKES JROTC, THE FOCUS IN THE PROGRAM IS ON DEVELOPING LEADERSHIP QUALITIES VIA THE JROTC PROGRAM WITH THE END GOAL BEING TO HELP OUR STUDENTS BECOME BETTER CITIZENS, LEADERS, AND TEAM PLAYERS IN THEIR CHOSEN PATH IN LIFE.SMA PREP PARTICIPATED IN THE VETERAN'S AND MEMORIAL DAY PARADES, WREATHS ACROSS AMERICA AND TOYS FOR TOTS. SMA PREP JOINED THE FLORIDA SUN COAST LEAGUE (FSCL) AND IS COMPETING WITH OTHER MEMBERS IN MANY SPORTS.Expenses $8,584,458 · revenue $13,163,407
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 65-1149763
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B29)
- Assets (IRS master file)
- $20,846,969
- Income (IRS master file)
- $13,449,547
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $13,449,547 | $13,060,894 | $20,846,969 | XML |
| 990 | June 2024 | $14,232,519 | $13,788,209 | $20,872,944 | XML |
| 990 | June 2023 | $14,045,908 | $13,666,329 | $21,115,288 | XML |
| 990 | June 2022 | $13,409,207 | $13,349,800 | $20,925,288 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 65-1149763).
Questions about SARASOTA MILITARY ACADEMY INC
- What is the EIN of SARASOTA MILITARY ACADEMY INC?
- The employer identification number (EIN) of SARASOTA MILITARY ACADEMY INC is 65-1149763.
- Is SARASOTA MILITARY ACADEMY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to SARASOTA MILITARY ACADEMY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SARASOTA MILITARY ACADEMY INC 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 SARASOTA MILITARY ACADEMY INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SARASOTA MILITARY ACADEMY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who are the officers and directors of SARASOTA MILITARY ACADEMY INC?
- The 990 for the year ended June 30, 2025 lists 16 people; 4 received compensation from the organization, the highest $175,752 (MS CHRISTINA BOWMAN, HEAD OF SCHOOL).
- How much revenue does SARASOTA MILITARY ACADEMY INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $13,449,547, expenses of $13,060,894 and total assets of $20,846,969 at year end.
Other nonprofits in SARASOTA
- RINGLING COLLEGE OF ART AND DESIGN INC EIN 59-0637903 · last filed 990 for 2025
- OUT-OF-DOOR ACADEMY OF SARASOTA INC EIN 59-1731857 · last filed 990 for 2025
- HAYES FAMILY FOUNDATION EIN 37-2168030 · last filed 990-PF for 2025
- NEW COLLEGE FOUNDATION INCORPORATED EIN 59-0911744 · last filed 990 for 2025
- CHILDREN FIRST INC EIN 59-0968249 · last filed 990 for 2024
- THE CLASSICAL ACADEMY OF SARASOTA INC EIN 46-3754462 · last filed 990 for 2025
- SARASOTA SUNCOAST ACADEMY EIN 22-3872632 · last filed 990 for 2025
- SARASOTA SCHOOL OF ARTS AND SCIENCE INC EIN 65-0745152 · last filed 990 for 2025