2024-08-05T14:47:10-05:00 2023-09-30 221478099 COHNREZNICK LLP 3560 LENOX ROAD NE SUITE 2900 ATLANTA GA 30326 990 2022-10-01 202098912 WILLIIAM BOOTH GARDEN APARTMENTS A TEXAS CORPORATION WILL 4047281300 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 PHILIP SWYERS JR ASSISTANT TREASURER 4047281300 2024-07-31 1 1 ANDREW P SMITH CPA P01281742 4048479447 2024-07-30 2022 2024-08-08 14:25:15Z X WILLIAM BOOTH GARDEN APARTMENTS INC PHILIP SWYERS JR 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 0 0 X WWW.USS.SALVATIONARMY.ORG X 2016 TX PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED. X 13 0 0 0 0 0 127672 0 108327 0 6272840 0 0 0 6508839 0 6976079 0 0 0 0 0 0 0 0 271480 0 7247559 0 -738720 0 0 0 0 0 0 0 PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED. 0 0 ORGANIZED TO OWN AND OPERATE 120 UNIT APARTMENT FACILITY FOR THE ELDERLY AND DISADVANTAGED IN WACO, TX. 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 X RAQUEL BORBA 2149566173 1221 RIVER BEND DRIVE DALLAS TX 75247 X ARTHUR PENHALE DIRECTOR 1.00 40.00 X 0 45733 35230 DEBORAH SEDLAR DIRECTOR / VICE PRESIDENT 1.00 40.00 X X 0 29375 0 JAMES SEILER DIRECTOR / TREASURER 1.00 40.00 X X 0 126919 31894 JANICE RIEFER DIRECTOR 1.00 40.00 X 0 43973 47440 JIMMY PARRISH DIRECTOR 1.00 40.00 X 0 47073 27076 KELLY IGLEHEART DIRECTOR / PRESIDENT 1.00 40.00 X X 0 48313 21038 LEON FERRAEZ DIRECTOR / SECRETARY 1.00 40.00 X 0 31711 32884 MARK ISRAEL DIRECTOR 1.00 40.00 X 0 47118 34954 PHILIP SWYERS DIRECTOR / ASSISTANT TREAS 1.00 40.00 X X 0 50187 31420 RALPH BUKIEWICZ DIRECTOR / VICE PRESIDENT 1.00 40.00 X X 0 45314 35678 RONNIE RAYMER DIRECTOR 1.00 40.00 X 0 53232 34750 STEPHEN MORRIS FORMER DIRECTOR 1.00 40.00 X 0 54205 24571 THOMAS CORBITT DIRECTOR 1.00 40.00 X 0 36169 31705 WILLIS HOWELL DIRECTOR / PRESIDENT 1.00 40.00 X X 0 83629 33808 AUSTRUBERTO FLORES III FORMER DIRECTOR/FORMER AT 1.00 40.00 X 0 77215 10898 CHARLES POWELL FORMER DIRECTOR / FORMER S 1.00 X 0 202406 28030 PHILIP HARWELL FORMER DIRECTOR 1.00 X 0 47123 30017 SHEILA LANIER FORMER DIRECTOR 1.00 32.00 X 0 40203 14512 STEPHEN ELLIS FORMER DIRECTOR/FORMER AT 1.00 40.00 X 0 39429 37919 WARD MATTHEWS FORMER DIRECTOR / FORMER S 1.00 X 0 10104 29216 WILLIAM HOBGOOD FORMER DIRECTOR 1.00 X 0 10238 14512 WILLIAM MOCKABEE FORMER DIRECTOR 1.00 X 0 48425 14512 0 1218094 602064 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 X X 0 0 0 X 467395 433345 412887 127672 1441299 299489 369078 403445 108327 1180339 766884 802423 816332 235999 2621638 0 0 0 2621638 627 555 315 67 1564 627 555 315 67 1564 767511 802978 816647 236066 2623202 0.99940 0.99940 0.00060 0.00060 X 0 X PART X, LINE 2: WILLIAM BOOTH GARDEN APARTMENTS, INC., A TEXAS CORPORATION, IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS OF THE PROJECT. THE OWNER FILES REQUIRED FEDERAL AND STATE INFORMATION RETURNS. FEDERAL RETURNS FOR TAX YEARS SINCE 2019 REMAIN OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. X 1 0 0 0 0 0 0 0 0 1 0 CHARLES POWELL FORMER DIRECTOR / FORMER S 0 197381 0 0 0 5025 0 0 0 28030 0 230436 0 0 JAMES SEILER DIRECTOR / TREASURER 0 123359 0 0 0 3560 0 0 0 31894 0 158813 0 0 AUSTRUBERTO FLORES III FORMER DIRECTOR/FORMER AT 0 77215 0 0 0 0 0 4526 0 6372 0 88113 0 0 STEPHEN ELLIS FORMER DIRECTOR/FORMER AT 0 34747 0 0 0 4682 0 0 0 37919 0 77348 0 0 PHILIP HARWELL FORMER DIRECTOR 0 42289 0 0 0 4834 0 0 0 30017 0 77140 0 0 WILLIAM MOCKABEE FORMER DIRECTOR 0 48425 0 0 0 0 0 0 0 14512 0 62937 0 0 SHEILA LANIER FORMER DIRECTOR 0 40203 0 0 0 0 0 0 0 14512 0 54715 0 0 WARD MATTHEWS FORMER DIRECTOR / FORMER S 0 5789 0 0 0 4315 0 0 0 29216 0 39320 0 0 WILLIAM HOBGOOD FORMER DIRECTOR 0 10238 0 0 0 0 0 0 0 14512 0 24750 0 0 PART I, LINE 1A: LISTING OF HOUSING ALLOWANCE AMOUNTS PROVIDED TO OFFICERS AND DIRECTORS KELLY IGLEHEART (DIRECTOR / PRESIDENT) - $6,526 WILLIS HOWELL (DIRECTOR / PRESIDENT) - $19,296 RALPH BUKIEWICZ (DIRECTOR / VICE PRESIDENT) - $21,166 JANICE RIEFER (DIRECTOR) - $32,928 STEPHEN MORRIS (FORMER DIRECTOR) - $10,059 MARK ISRAEL (DIRECTOR) - $20,442 JAMES SEILER (DIRECTOR / TREASURER) - $17,382 PHILIP SWYERS (DIRECTOR / ASSISTANT TREASURER) - $16,908 STEPHEN ELLIS (FORMER DIRECTOR / FORMER ASSISTANT TREASURER) - $23,407 LEON FERRAEZ (DIRECTOR / SECRETARY) - $18,372 CHARLES POWELL (FORMER DIRECTOR / FORMER SECRETARY) - $13,518 WARD MATTHEWS (FORMER DIRECTOR / FORMER SECRETARY) - $14,704 ARTHUR PENHALE (DIRECTOR) - $20,718 RONNIE RAYMER (DIRECTOR) - $20,238 JIMMY PARRISH (DIRECTOR) - $12,564 THOMAS CORBITT (DIRECTOR) - $17,193 PHILIP HARWELL (FORMER DIRECTOR) - $15,505 FORM 990 PART VII, SECTION A, REPORTABLE COMPENSATION: INDIVIDUALS WHO ARE ACTIVE OFFICERS WITH THE SALVATION ARMY RECEIVE RETIREMENT HOUSING, FURNISHINGS & AUTOMOBILE GRANTS TO AID THEM IN PURCHASING THESE THINGES FOR RETIREMENT AS THESE ITEMS HAVE BEEN PROVIDED BY THE SALVATION ARMY DURING THEIR YEARS OF ACTIVE SERVICE. THESE GRANTS ARE ONE-TIME, LUMP SUM PAYMENTS GIVEN OUT ONE TO TWO YEARS PRIOR TO RETIREMENT AND ARE INCLUDED IN THE OFFICERS ORDINARY INCOME WHICH IS REFLECTED IN THE "REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS" . FORM 990 PART VII, SECTION A, ESTIMATED AMOUNT OF OTHER COMPENSATION: HOUSING ALLOWANCES REPORTED IN THE "OTHER COMPENSATION" SECTION OF PART VII REFLECT THE FAIR MARKET RENTAL VALUE OF THE RESIDENCE PROVIDED PLUS THE COSTS OF UTILITIES PAID BY THE SALVATION ARMY. ACTIVE DUTY OFFICERS ARE REQUIRED TO USE THE RESIDENCES OWNED AND PROVIDED BY THE SALVATION ARMY. 0 0 0 0 1 1 1 1 0 FORM 990, PART VI, SECTION A, LINE 3 WILLIAM BOOTH GARDEN APARTMENTS INC., A TEXAS CORPORATION RECEIVES CERTAIN MANAGEMENT SERVICES PERFORMED BY THE SALVATION ARMY, A GEORGIA CORPORATION, WHICH HAS PROVIDED THESE SERVICES FOR MULTIFAMILY HOUSING HUD HELD PROPERTIES SINCE 1976, HAVING RECEIVED AUTHORIZATION FROM THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT THROUGH THE OMB APPROVAL PROCESS. THE PROJECT IS OPERATED AND SUPERVISED IN ACCORDANCE WITH HUD REGULATIONS AND WRITTEN POLICIES OF THE SALVATION ARMY. SERVICES PROVIDED INCLUDE LEGAL, INTERNAL AUDIT, AND MANAGEMENT AND SUPERVISOR OVERSIGHT AND TRAINING. FORM 990, PART VI, SECTION B, LINE 11B FINAL RETURN IS REVIEWED BY OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 12C THE CODE OF CONDUCT AND CONFLICT OF INTEREST POLICY (THE "POLICY") ADOPTED BY THE SALVATION ARMY PROVIDES THAT ALL OFFICERS (MINISTERS) MUST RECEIVE A COPY OF THE POLICY, WHICH ADVISES THAT FAILURE TO COMPLY WITH THE POLICY WILL RESULT IN DISCIPLINE, UP TO AND INCLUDING TERMINATION. LAY EMPLOYEES OF THE SALVATION ARMY MUST SIGN A STATEMENT ACKNOWLEDGING RECEIPT OF, AND AGREEING TO COMPLY WITH, THE POLICY AS IT APPEARS IN THE EMPLOYEE MANUAL. ANY FAILURE BY AN EMPLOYEE TO COMPLY WITH THE POLICY WILL RESULT IN DISCIPLINE, UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS AND DIRECTORS OF WILLIAM BOOTH GARDEN APARTMENTS INC., A TEXAS CORPORATION CONSIST OF OFFICERS IN THE SALVATION ARMY, GEORGIA CORP., A RELATED ORGANIZATION. THEY RECEIVED NO COMPENSATION FROM CATHERINE BOOTH RESIDENCE,INC. ALL COMPENSATION RECEIVED IS FROM THE SALVATION ARMY AND CONSISTS OF AN ALLOWANCE DETERMINED BASED UPON YEARS OF SERVICE AND SCOPE OF RESPONSIBILITY. IT IS REVIEWED AND APPROVED BY NATIONAL AND INTERNATIONAL HEADQUARTERS AND IS CONSISTENTLY EMPLOYED ACROSS THE U.S. COMPENSATION OF KEY LAY PERSONNEL IS BASED ON COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR THE ANNUAL REPORT, THE ORGANIZATIONAL DOCUMENTS AND THE CONFLICT OF INTEREST POLICY AND CODE OF CONDUCT MAY BE SENT TO THE SALVATION ARMY AT 1424 NORTHEAST EXPRESSWAY N. E., BROOKHAVEN, GA 30329. FORM 990 PART VII, SECTION A, REPORTABLE COMPENSATION: INDIVIDUALS WHO ARE ACTIVE OFFICERS WITH THE SALVATION ARMY RECEIVE RETIREMENT HOUSING, FURNISHINGS & AUTOMOBILE GRANTS TO AID THEM IN PURCHASING THESE THINGES FOR RETIREMENT AS THESE ITEMS HAVE BEEN PROVIDED BY THE SALVATION ARMY DURING THEIR YEARS OF ACTIVE SERVICE. THESE GRANTS ARE ONE-TIME, LUMP SUM PAYMENTS GIVEN OUT ONE TO TWO YEARS PRIOR TO RETIREMENT AND ARE INCLUDED IN THE OFFICERS ORDINARY INCOME WHICH IS REFLECTED IN THE "REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS" . FORM 990 PART VII, SECTION A, ESTIMATED AMOUNT OF OTHER COMPENSATION: HOUSING ALLOWANCES REPORTED IN THE "OTHER COMPENSATION" SECTION OF PART VII REFLECT THE FAIR MARKET RENTAL VALUE OF THE RESIDENCE PROVIDED PLUS THE COSTS OF UTILITIES PAID BY THE SALVATION ARMY. ACTIVE DUTY OFFICERS ARE REQUIRED TO USE THE RESIDENCES OWNED AND PROVIDED BY THE SALVATION ARMY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 581575222 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. GA 501(C)(3) LINE 11 N/A 0 CATHERINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 742743798 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 CATHERINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 582271714 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. FL 501(C)(3) LINE 11 N/A 0 EVANGELINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 593437427 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. FL 501(C)(3) LINE 11 N/A 0 WILLIAM BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 742691359 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 THE SALVATION ARMY RESIDENCES INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 591737149 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. FL 501(C)(3) LINE 11 N/A 0 EVANGELINE BOOTH FRIENDSHIP HOUSE RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 203891681 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 CATHERINE BOOTH FRIENDSHIP HOUSE RESIDENCE INC A TEXAS CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 030494708 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 CATHERINE BOOTH RESIDENCE INC A NORTH CAROLINA CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 562324754 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. NC 501(C)(3) LINE 11 N/A 0 THE SALVATION ARMY A GEORGIA CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 580660607 SPREAD THE GOSPEL OF JESUS AND MEET HUMAN NEEDS WITHOUT DISCRIMINATION GA 501(C)(3) LINE 11 N/A 0 WILLIAM BOOTH RESIDENCE INC A NORTH CAROLINA CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 621855171 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. NC 501(C)(3) LINE 11 N/A 0 BOOTH RESIDENCE SAN ANTONIO INC A TEXAS CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 203891752 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 EVANGELINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 061785341 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 WILLIAM BOOTH GARDENS OF SAN ANTONIO INC A TEXAS CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 813037514 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 WILLIAM BOOTH GARDENS OF TYLER INC A TEXAS CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 813042582 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 CATHERINE BOOTH GARDENS OF TYLER TEXAS INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 264478526 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 N/A 0 THE SALVATION ARMY NATIONAL HEADQUARTERS 615 SLATERS LANE ALEXANDRIA VA 22313 222406433 SPREAD THE GOSPEL OF JESUS AND MEET HUMAN NEEDS WITHOUT DISCRIMINATION VA 501(C)(3) LINE 11 N/A 0 THE SALVATION ARMY WESTERN TERRITORY 30840 HAWTHORNE BLVD RANCHO PALOS VERDES CA 90275 941156347 SPREAD THE GOSPEL OF JESUS AND MEET HUMAN NEEDS WITHOUT DISCRIMINATION CA 501(C)(3) LINE 11 N/A 0 THE SALVATION ARMY NMTC INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 813587388 PROVIDE FINANCIAL & OPERATIONAL SUPPORT TO SALV. ARMY SOUTHERN TERR GA 501(C)(3) LINE 11 N/A 0 FENTRESS CRUT SA TTEE 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 546210134 TO AID IN THE MANAGEMENT AND ADMINSTRATION OF THE SALVATION ARMY GA 501(C)(3) LINE 11 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0