Nonprofit · EIN 52-1183585
SPECIAL OPERATIONS WARRIOR FOUNDATION
Tax-exempt · TAMPA, FL 33619
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $32,903,479 | $23,985,508 | $8,917,971 | $295,013,393 | $92,706,468 | $202,306,925 |
| December 31, 2024 | 990 | $53,909,238 | $20,172,546 | $33,736,692 | $256,640,715 | $83,409,497 | $173,231,218 |
| December 31, 2023 | 990 | $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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CLAYTON M HUTMACHER | PRESIDENT/CEO Trustee or director, Officer | 40 | $294,258 | $51,921 |
| SEAN CORRIGAN | EXECUTIVE VICE PRESIDENT Officer | 40 | $201,853 | $21,792 |
| KELLY BECKER | DIRECTOR OF DEVELOPMENT Highest-paid employee | 40 | $141,857 | $7,910 |
| BARBARA SECOR | DIRECTOR OF PROGRAMS Highest-paid employee | 40 | $141,624 | $7,971 |
| LISA HENSON | DIRECTOR OF RESOURCES Highest-paid employee | 40 | $125,800 | $11,897 |
| RAYMOND TONY THOMAS III | CHAIRMAN Trustee or director, Officer | 6 | $0 | $0 |
| DAVID REDMOND | TREASURER Trustee or director, Officer | 6 | $0 | $0 |
| THOMAS ARTHUR | SECRETARY Trustee or director, Officer | 6 | $0 | $0 |
| TONY BRUNO | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MARK A CLARK | DIRECTOR Trustee or director | 3 | $0 | $0 |
| BARRON COLLIER II | DIRECTOR Trustee or director | 3 | $0 | $0 |
| CRAIG BROTCHIE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MIKE DURANT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GEORGE FERKES | DIRECTOR Trustee or director | 3 | $0 | $0 |
| RICHARD FORSYTH | DIRECTOR Trustee or director | 3 | $0 | $0 |
14 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TROY FOWLER | DIRECTOR Trustee or director | 3 | $0 |
| MICHAEL E KURILLA | DIRECTOR Trustee or director | 3 | $0 |
| PETER G VASELY | DIRECTOR Trustee or director | 3 | $0 |
| SCOTT HOWELL | DIRECTOR Trustee or director | 3 | $0 |
| AARON KOZMETSKY | DIRECTOR Trustee or director | 3 | $0 |
| JAMES LINDER | DIRECTOR Trustee or director | 3 | $0 |
| DR CARLA D LONG | DIRECTOR Trustee or director | 3 | $0 |
| DR MICHELE MALVESTI | DIRECTOR Trustee or director | 3 | $0 |
| PATRICK MCCAULEY | DIRECTOR Trustee or director | 3 | $0 |
| GEORGEANN MCRAVEN | DIRECTOR Trustee or director | 3 | $0 |
| KEVIN MILLER | DIRECTOR Trustee or director | 3 | $0 |
| MATTHEW QUINN | DIRECTOR Trustee or director | 3 | $0 |
| KEVIN SOFIELD | DIRECTOR Trustee or director | 3 | $0 |
| ALTON C WARD | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CLAYTON M HUTMACHER | PRESIDENT/CEO Trustee or director, Officer | 40 | $285,677 | $47,667 |
| SEAN CORRIGAN | EXECUTIVE VICE PRESIDENT Officer | 40 | $195,975 | $21,237 |
| BARBARA SECOR | DIRECTOR OF PROGRAMS Highest-paid employee | 40 | $136,845 | $7,902 |
| KELLY BECKER | DIRECTOR OF DEVELOPMENT Highest-paid employee | 40 | $135,964 | $1,240 |
| ANGEL MASON | DIRECTOR OF RESOURCES - FORMER Highest-paid employee | 40 | $121,910 | $8,360 |
| LISA HENSON | DIRECTOR OF RESOURCES Highest-paid employee | 40 | $105,216 | $10,467 |
| RAYMOND TONY THOMAS III | CHAIRMAN Trustee or director, Officer | 6 | $0 | $0 |
| DAVID REDMOND | TREASURER Trustee or director, Officer | 6 | $0 | $0 |
| CRAIG BROTCHIE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| TONY BRUNO | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MARK A CLARK | DIRECTOR Trustee or director | 3 | $0 | $0 |
| BARRON COLLIER II | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JIM CRAIG | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MIKE DURANT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GEORGE FERKES | DIRECTOR Trustee or director | 3 | $0 | $0 |
| RICHARD FORSYTH | DIRECTOR Trustee or director | 3 | $0 | $0 |
| TROY FOWLER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| COLE HAUSER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GARDNER HOWE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| SCOTT HOWELL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| AARON KOZMETSKY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JAMES LINDER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| DR CARLA D LONG | DIRECTOR Trustee or director | 3 | $0 | $0 |
| DR MICHELE MALVESTI | DIRECTOR Trustee or director | 3 | $0 | $0 |
| PATRICK MCCAULEY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GEORGEANN MCRAVEN | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KEVIN MILLER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MATTHEW QUINN | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KEVIN SOFIELD | DIRECTOR Trustee or director | 3 | $0 | $0 |
| ALTON C WARD | DIRECTOR Trustee or director | 3 | $0 | $0 |
990 for the year ended December 31, 2023: 29 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CLAYTON M HUTMACHER | PRESIDENT/CEO Trustee or director, Officer | 40 | $271,726 | $28,229 |
| SEAN CORRIGAN | EXECUTIVE VICE PRESIDENT Officer | 40 | $191,404 | $12,250 |
| GREG VON SCHOTTENSTEIN | DIRECTOR OF DEVELOPMENT Highest-paid employee | 40 | $126,000 | $2,337 |
| BARBARA SECOR | DIRECTOR OF PROGRAMS Highest-paid employee | 40 | $120,935 | $2,058 |
| ANGEL MASON | DIRECTOR OF RESOURCES Highest-paid employee | 40 | $116,105 | $3,197 |
| RAYMOND TONY THOMAS III | CHAIRMAN Trustee or director, Officer | 6 | $0 | $0 |
| THOMAS D ARTHUR | SECRETARY Trustee or director, Officer | 6 | $0 | $0 |
| DAVID REDMOND | TREASURER Trustee or director, Officer | 6 | $0 | $0 |
| AARON KOZMETSKY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| CRAIG BROTCHIE | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MARK A CLARK | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GEORGE C FERKES | DIRECTOR Trustee or director | 3 | $0 | $0 |
| RICHARD FORSYTH | DIRECTOR Trustee or director | 3 | $0 | $0 |
| DR MICHELE L MALVESTI | DIRECTOR Trustee or director | 3 | $0 | $0 |
| GEORGEANN MCRAVEN | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KEVIN MILLER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| THOMAS D QUINN | DIRECTOR Trustee or director | 3 | $0 | $0 |
| KEVIN SOFIELD | DIRECTOR Trustee or director | 3 | $0 | $0 |
| COLE HAUSER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JIM CRAIG | DIRECTOR Trustee or director | 3 | $0 | $0 |
| BARRON COLLIER II | DIRECTOR Trustee or director | 3 | $0 | $0 |
| DR CARLA D LONG | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JAMES LINDER | DIRECTOR Trustee or director | 3 | $0 | $0 |
| HENRY ROSS PEROT III | DIRECTOR Trustee or director | 3 | $0 | $0 |
| MIKE DURANT | DIRECTOR Trustee or director | 3 | $0 | $0 |
| P GARDNER HOWE III | DIRECTOR Trustee or director | 3 | $0 | $0 |
| PATRICK MCCAULEY | DIRECTOR Trustee or director | 3 | $0 | $0 |
| SCOTT HOWELL | DIRECTOR Trustee or director | 3 | $0 | $0 |
| ALTON C WARD | DIRECTOR 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
- Website
- WWW.SPECIALOPS.ORG
- 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.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $32,903,479 | $23,985,508 | $295,013,393 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $53,909,238 | $20,172,546 | $256,640,715 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $16,775,569 | $18,360,875 | $220,158,980 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $15,269,660 | $14,844,122 | $183,770,020 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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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