Nonprofit · EIN 87-1216564
SPECIAL OPERATIONS ASSOCIATION OF AMERICA
Tax-exempt · WASHINGTON, DC 20020
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $895,637 | $542,124 | $353,513 | $466,461 | $0 | $466,461 |
| December 31, 2024 | 990 | $206,882 | $634,648 | -$427,766 | $112,948 | $0 | $112,948 |
| December 31, 2023 | 990 | $691,798 | $512,612 | $179,186 | $559,836 | $21,719 | $538,117 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $895,637
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $25,000
- Other salaries and wages
- $162,901
- Salaries, compensation and benefits (total)
- $198,736
- Professional fundraising fees
- $10,000
- Legal fees
- $2,258
- Accounting fees
- $1,750
- Travel
- $47,921
- Program services (functional)
- $264,885
- Management and general (functional)
- $125,327
- Fundraising (functional)
- $151,912
Balance sheet and other
- Total assets, start of year
- $112,948
- Total assets, end of year
- $466,461
- Total liabilities, end of year
- $0
- Net assets, end of year
- $466,461
- Net assets without donor restrictions
- $466,461
- Gross receipts
- $895,637
- Employees
- 6
- Volunteers
- 9
- Year formed
- 2021
- State of legal domicile
- DC
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 |
|---|---|---|---|
| DANIEL ELKINS | PRESIDENT Trustee or director, Officer | 20 | $25,000 |
| NEWTON HOWARD | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER LAY | TREASURER Trustee or director, Officer | 1 | $0 |
| DOUGLAS LIVERMORE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| SCOTT MANN | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER MILLER | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JESS MONAGO | DIRECTOR Trustee or director | 1 | $0 |
| KEITH PELLEGRINI | DIRECTOR Trustee or director | 1 | $0 |
| ALEX PLITSAS | SECRETARY Trustee or director, Officer | 1 | $0 |
| JACLYN SCOTT | DIRECTOR Trustee or director | 1 | $0 |
| AUSTIN HIGGINS | CFO Officer | 20 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Cook | Executive Director Officer | 20 | $65,295 |
| Stephen Patterson | Chief Communications Officer Officer | 20 | $42,344 |
| Daniel Elkins | President Trustee or director, Officer | 20 | $0 |
| Jaclyn Scott | Director Trustee or director | 1 | $0 |
| Douglas Livermore | Secretary Trustee or director, Officer | 1 | $0 |
| Christopher Miller | Chairman Trustee or director, Officer | 1 | $0 |
| Keith Pellegrini | Director Trustee or director | 1 | $0 |
| Christopher Lay | Treasurer Trustee or director, Officer | 1 | $0 |
| Alex Plitsas | Secretary Trustee or director, Officer | 1 | $0 |
| Newton Howard | Director Trustee or director | 1 | $0 |
| Scott Mann | Director Trustee or director | 1 | $0 |
| Jess Monago | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Cook | Executive Dir. Officer | 20 | $47,888 |
| Stephen Patterson | Chief Comm Off Officer | 20 | $24,000 |
| Daniel Elkins | President Trustee or director, Officer | 20 | $0 |
| Randy Morser | Director Trustee or director | 1 | $0 |
| Jaclyn Scott | Director Trustee or director | 1 | $0 |
| Chris Lay | Director Trustee or director | 1 | $0 |
| Douglas Anthony Livermore | Vice President Trustee or director, Officer | 1 | $0 |
| Jean-Paul Carcenac | Director Trustee or director | 1 | $0 |
| Christopher Miller | Chairman Trustee or director, Officer | 1 | $0 |
| Keith A Pelligrini | Director Trustee or director | 1 | $0 |
| Ryan Ziegler | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1524 19TH ST SE, WASHINGTON, DC 20020-6816
- In care of
- % DANIEL ELKINS
- Principal officer (990 for 2025)
- AUSTIN HIGGINS, 44715 PRENTICE DRIVE, UNIT 216, ASHBURN, VA 20146
- Signed the 990
- AUSTIN HIGGINS, CFO
- Phone
- (771) 888-4224
- Website
- SOAA.ORG
- Return prepared by
- BRYTEBRIDGE CONSULTING LLC
Mission
WE ARE COMMITTED TO AMERICAN INTERESTS, BOTH DOMESTIC AND ABROAD. STRIVE TO ENHANCE NATIONAL SECURITY AND ENRICH OUR DEMOCRACY, ELEVATING OUR COMMUNITY'S VOICE AND PROMOTING THE GROUND TRUTH TO THE HIGHEST LEVELS OF GOVERNMENT. COMMITTED TO ADVOCATING FOR AND ADVANCING THE POLICIES AND POLITICAL INTERESTS OF AMERICA'S MOST DISTINGUISHED WARFIGHTERS.
Program accomplishments
- ASSIST IN THE SAFE EVACUATION, HOUSING, HEALTHCARE ACCESS, AND POLICY ADVOCACY OF AFGHAN REFUGEES.
- SPECIAL OPERATIONS COMMUNITY SUPPORT.
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
- 87-1216564
- Tax-exempt status
- 501(c)(19): Veterans' organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $466,461
- Income (IRS master file)
- $895,637
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $895,637 | $542,124 | $466,461 | IRS |
| 990 | December 2024 | $206,882 | $634,648 | $112,948 | IRS |
| 990 | December 2023 | $691,798 | $512,612 | $559,836 | XML |
| 990 | December 2022 | $843,663 | $684,818 | $358,931 | IRS |
| 990 | December 2021 | $3,886,390 | $3,686,304 | $200,086 | 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 87-1216564).
Questions about SPECIAL OPERATIONS ASSOCIATION OF AMERICA
- What is the EIN of SPECIAL OPERATIONS ASSOCIATION OF AMERICA?
- The employer identification number (EIN) of SPECIAL OPERATIONS ASSOCIATION OF AMERICA is 87-1216564.
- Is SPECIAL OPERATIONS ASSOCIATION OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(19) since 2022.
- Are donations to SPECIAL OPERATIONS ASSOCIATION OF AMERICA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does SPECIAL OPERATIONS ASSOCIATION OF AMERICA 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 OF AMERICA 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 OF AMERICA 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 OF AMERICA?
- The 990 for the year ended December 31, 2025 names AUSTIN HIGGINS.
- Who are the officers and directors of SPECIAL OPERATIONS ASSOCIATION OF AMERICA?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $25,000 (DANIEL ELKINS, PRESIDENT).
- How much revenue does SPECIAL OPERATIONS ASSOCIATION OF AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $895,637, expenses of $542,124 and total assets of $466,461 at year end.
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