2024-08-05T14:38:26-05:00 2023-09-30 221478099 COHNREZNICK LLP 3560 LENOX ROAD NE SUITE 2900 ATLANTA GA 30326 990 2022-10-01 591737149 THE SALVATION ARMY RESIDENCE INC SALV 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 WILLIAM BOOTH TOWERS PHILIP SWYERS JR 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 3312058 0 X WWW.USS.SALVATIONARMY.ORG X 1976 FL PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED 18 0 0 161 0 0 2434307 2694259 592991 614334 1351 3465 0 0 3028649 3312058 0 0 0 0 0 0 0 0 0 2692543 3661688 2692543 3661688 336106 -349630 5301529 5654166 5752848 6455115 -451319 -800949 PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED 0 0 3353706 614334 ORGANIZED TO OWN AND OPERATE 168 UNIT APARTMENT FACILITY FOR THE ELDERLY AND DISADVANTAGED IN ORLANDO FLORIDA. 3353706 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 18 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 X JANICE SCHNELL 4078435533 633 LAKE DOT CIRCLE ORLANDO FL 32801 X BOBBY JACKSON DIRECTOR 1.00 40.00 X 0 32239 29290 DEBORAH SEDLAR DIRECTOR / VICE PRESIDENT 1.00 40.00 X 0 27824 0 GREGORY DAVIS DIRECTOR 1.00 40.00 X 0 36349 32345 JAMES SEILER DIRECTOR/TREASURER 1.00 40.00 X X 0 126919 31894 JANICE RIEFER DIRECTOR 1.00 40.00 X 0 43973 47440 KELLY IGLEHEART DIRECTOR/PRESIDENT 1.00 40.00 X X 0 48313 21038 LEON FERRAEZ DIRECTOR/SECRETARY 1.00 40.00 X X 0 31711 32884 MARK ISRAEL DIRECTOR 1.00 40.00 X 0 47118 34954 PHILIP SWYERS DIRECTOR/ASSISTANT TREASUR 1.00 40.00 X X 0 50187 31420 RALPH BUKIEWICZ DIRECTOR/VICE PRESIDENT 1.00 40.00 X X 0 45314 35678 WILLIS HOWELL FORMER DIRECTOR / FORMER PRESIDENT 1.00 40.00 X X 0 83629 33808 ANTHONY JULIANA FORMER DIRECTOR 1.00 40.00 X 0 39739 32755 AUSTRUBERTO FLORES III FORMER DIRECTOR / FORMER ASSISTANT TREASURER 1.00 40.00 X 0 77215 10898 CHARLES POWELL FORMER DIRECTOR/FORMER SEC 1.00 40.00 X 0 202406 28030 DAVID ERICKSON FORMER DIRECTOR 1.00 40.00 X 0 37597 37633 KENNETH LUYK FORMER DIRECTOR 1.00 40.00 X 0 48545 23990 SHEILA LANIER FORMER DIRECTOR 1.00 32.00 X 0 40203 14512 STEPHEN ELLIS FORMER DIRECTOR / FORMER A 1.00 40.00 X 0 39429 37919 STEPHEN MORRIS FORMER DIRECTOR 1.00 40.00 X 0 54205 24571 WARD MATTHEWS FORMER DIRECTOR/FORMER SEC 1.00 40.00 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 1181682 599299 0 1 1 0 0 2694259 2694259 RENTAL REVENUE 531390 604296 604296 LAUNDRY & VENDING 532000 8876 8876 MISC. REVENUE 531390 1162 1162 614334 3465 3465 3312058 614334 0 3465 142687 142687 9225 9225 229351 229351 37156 37156 8915 8915 403382 403382 990 990 278949 278949 458298 458298 672 672 MISC.EXPENSE 865149 865149 REPAIRS AND MAINTENANCE 782557 782557 LEASED EMPLOYEES 395058 238988 156070 FURNISHINGS & EQUIPMENT 36865 36865 12434 12434 3661688 3353706 307982 0 1027936 675165 40058 60174 11163 11163 11365641 8445730 3174545 2919911 1047827 1987753 5301529 5654166 143203 75005 3243 10485 5470829 5386009 135573 983616 5752848 6455115 X -451319 -800949 -451319 -800949 5301529 5654166 -349630 0 X X 0 1 X 1 1 1 X 1470190 1518287 1569145 2434307 2694259 9686188 559061 580002 570445 592991 614334 2916833 2029251 2098289 2139590 3027298 3308593 12603021 0 0 0 12603021 2577 905 894 1351 3469 9196 2577 905 894 1351 3469 9196 2031828 2099194 2140484 3028649 3312062 12612217 0.99930 0.99820 0.00070 0.00100 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 248793 248793 8177387 6506726 1670661 2939461 1939004 1000457 2919911 RESERVE REPLACEMENTS 719424 TENANT SECURITY DEPOSITS 50703 OTHER FIXED ASSETS 2096 ESCROW DEPOSITS 228067 RESIDUAL RECEIPTS 987463 1987753 TENANT SECURITY DEPOSITS 983616 983616 X 3312058 0 3312058 0 3312058 3661688 0 3661688 0 3661688 PART X, LINE 2: THE SALVATION ARMY RESIDENCES, INC., A FLORIDA 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. THE OWNER FILES REQUIRED FEDERAL AND STATE INFORMATION RETURNS. FEDERAL RETURNS FOR TAX YEARS SINCE 2020 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 SEC 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 ASSISTANT T 0 77215 0 0 0 0 0 4526 0 6372 0 88113 0 0 STEPHEN MORRIS FORMER DIRECTOR 0 54205 0 0 0 0 0 0 0 24571 0 78776 0 0 STEPHEN ELLIS FORMER DIRECTOR / FORMER A 0 34747 0 0 0 4682 0 0 0 37919 0 77348 0 0 DAVID ERICKSON FORMER DIRECTOR 0 34081 0 0 0 3516 0 0 0 37633 0 75230 0 0 KENNETH LUYK FORMER DIRECTOR 0 44236 0 0 0 4309 0 0 0 23990 0 72535 0 0 ANTHONY JULIANA FORMER DIRECTOR 0 34538 0 0 0 5201 0 0 0 32755 0 72494 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 SEC 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 1. ANTHONY JULIANA (FORMER DIRECTOR) - $18,243 2. AUSTRUBERTO FLORES III (FORMER DIRECTOR/FORMER SECRETARY) $0 3. BOBBY JACKSON (DIRECTOR) $14,778 4. CHARLES POWELL (FORMER DIRECTOR/FORMER SECRETARY) - $13,518 5. DONALD BELL (FORMER DIRECTOR / FORMER PRESIDENT) $0 6. DAVID ERICKSON (FORMER DIRECTOR) $23,121 7. DEBORAH SEDLAR (DIRECTOR / VICE PRESIDENT) $0 8. GREGORY DAVIS (DIRECTOR) $17,833 9. JAMES SEILER (DIRECTOR/TREASURER) $17,382 10. JANICE RIEFER (DIRECTOR) $32,928 11. KELLY IGLEHEART (DIRECTOR/PRESIDENT) $6,526 12. KENNETH LUYK (FORMER DIRECTOR) $9,478 13. LEON FERRAEZ (DIRECTOR/SECRETARY) $18,372 14. MARK ISRAEL (DIRECTOR) $20,442 15. PHILIP SWYERS (DIRECTOR/ASSISTANT TREASUR) $16,908 16. RALPH BUKIEWICZ (DIRECTOR/VICE PRESIDENT) $21,166 17. ROY JOHNSON (FORMER DIRECTOR) $0 18. SAMUEL HENRY (FORMER DIRECTOR / FORMER ASSISTANT TREASURER) $0 19. SHEILA LANIER (FORMER DIRECTOR) $0 20. STEPHEN ELLIS (FORMER DIRECTOR / FORMER ASSISTANT TREASURER) $23,407 21. STEPHEN MORRIS (FORMER DIRECTOR) $10,059 22. WARD MATTHEWS (FORMER DIRECTOR/FORMER SEC) $14,704 23. WILLIAM HOBGOOD (FORMER DIRECTOR) $0 24. WILLIAM MOCKABEE (FORMER DIRECTOR) $0 25. WILLIS HOWELL (FORMER DIRECTOR / FORMER PRESIDENT) - $19,296 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 VI, SECTION A, LINE 3 THE SALVATION ARMY RESIDENCES INC. RECEIVES CERTAIN MANAGEMENT SERVICES PERFORMED BY THE SALVATION ARMY, A GEORGIA CORP. WHICH HAS PROVIDED THESE SERVICES FOR MULTIFAMILY HOUSING HUD HELD PROPERTIES SINCE 1976, HAVING RECEIVED AUTHORIZATION FROM THE US DEPT. 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 THE SALVATION ARMY RESIDENCES , INC. CONSIST OF OFFICERS IN THE SALVATION ARMY, GEORGIA CORP., A RELATED ORGANIZATION. THEY RECEIVED NO COMPENSATION FROM THE SALVATION ARMY RESIDENCES, 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'S PROCESSES FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PREVIOUS YEAR. 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 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 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 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 WILLIAM BOOTH GARDENS APARTMENTS INC A TEXAS CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 202098912 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 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 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 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 1 0 0 1 0 0 0 THE SALVATION ARMY A GEORGIA CORPORATION M 142687 CASH THE SALVATION ARMY A GEORGIA CORPORATION P 395058 CASH