Nonprofit · EIN 85-3467264
SPECIAL OPERATIONS FOUNDATION CORP
Tax-exempt · WINDERMERE, FL 34786
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $196,164 | $215,701 | -$19,537 | $27,825 | – | $27,825 |
| December 31, 2024 | 990-EZ | $28,289 | $75,849 | -$47,560 | $47,362 | – | $47,362 |
| December 31, 2023 | 990 | $209,160 | $143,924 | $65,236 | $92,581 | $0 | $92,581 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $196,164
Expenses
- Grants and similar amounts paid
- $95,000
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,560
- Occupancy
- $5,535
- Other expenses
- $113,606
- Program services (functional)
- $90,089
Balance sheet and other
- Total assets, start of year
- $47,362
- Total assets, end of year
- $27,825
- Total liabilities, end of year
- –
- Net assets, end of year
- $27,825
- Cash, savings and investments
- $9,825
- Gross receipts
- $196,164
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chip Gray | Director | 1 | $0 |
| John Paluska | Director | 1 | $0 |
| James Devine | Chairman | 1 | $0 |
| James Quertermous | Director | 1 | $0 |
| Tyler Hartman | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ben Loper | Chairman | 5 | $0 |
| John Paluska | Director | 2 | $0 |
| James Devine | Director | 1 | $0 |
| James Quertermous | Director | 1 | $0 |
| Rachel Washburn | Director | 0.01 | $0 |
| Tyler Hartman | Director | 1 | $0 |
| Chip Gray | Director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Paluska | Director Trustee or director | 2 | $0 |
| James Devine | Director Trustee or director | 2 | $0 |
| James Quertermous | Director Trustee or director | 2 | $0 |
| Tyler Hartman | Director Trustee or director | 2 | $0 |
| Rachel Washburn | Director Trustee or director | 2 | $0 |
| Chip Gray | Director Trustee or director | 2 | $0 |
| Ben Loper | President Chairman of the Board Officer, Key employee | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 11538 WATERSTONE LOOP DR, WINDERMERE, FL 34786-5430
- In care of
- % BEN LOPER
- Mailing address (990-N for 2022)
- 8409 Tibet Butler Dr, Windermere FL 34786
- Principal officer (990-N for 2022)
- Ben Loper, 8409 Tibet Butler Dr, Windermere FL 34786
- Signed the 990-EZ
- James Devine, Chairman Director
- Website
- sof.org
Mission
Supporting Special Operations domestically and abroad with support sustainment and transition resources. We raise funds and deploy them to special operation veteran focused non-profits and causes.
Program accomplishments
- Our organization hosts an annual golf tournament and gala to raise funds for our programs and services. These events are key to our fundraising efforts bringing together supporters sponsors and donors in a fun and engaging way. The golf tournament provides a platform for friendly competition and networking among participants while the gala offers an elegant evening of entertainment and philanthropy. Through these events we aim to increase awareness about our cause and generate vital financial support to further our mission.Expenses $90,089 · grants $95,000
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-3467264
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T70)
- Assets (IRS master file)
- $27,825
- Income (IRS master file)
- $196,164
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $196,164 | $215,701 | $27,825 | IRS |
| 990-EZ | December 2024 | $28,289 | $75,849 | $47,362 | XML |
| 990 | December 2023 | $209,160 | $143,924 | $92,581 | XML |
| 990-N for 2022 Officer: Ben Loper | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Ben Roswell Loper III | December 31, 2020 | ≤ $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 85-3467264).
Questions about SPECIAL OPERATIONS FOUNDATION CORP
- What is the EIN of SPECIAL OPERATIONS FOUNDATION CORP?
- The employer identification number (EIN) of SPECIAL OPERATIONS FOUNDATION CORP is 85-3467264.
- Is SPECIAL OPERATIONS FOUNDATION CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to SPECIAL OPERATIONS FOUNDATION CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECIAL OPERATIONS FOUNDATION CORP 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 FOUNDATION CORP 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 FOUNDATION CORP last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SPECIAL OPERATIONS FOUNDATION CORP?
- The 990-N for 2022 names Ben Loper.
- Who are the officers and directors of SPECIAL OPERATIONS FOUNDATION CORP?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SPECIAL OPERATIONS FOUNDATION CORP have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $196,164, expenses of $215,701 and total assets of $27,825 at year end.
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