2025-08-14T04:11:36-05:00 2024-09-30 333709623 COHNREZNICK ADVISORY LLC 3560 LENOX ROAD NE SUITE 2900 ATLANTA GA 30326 990 2023-10-01 621855171 WILLIAM BOOTH RESIDENCE INC A NC CORP ( WILL 4047281300 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 ROLAND COX ASSISTANT TREASURER 4047281300 2025-08-11 1 1 ANDREW P SMITH P01281742 4048479447 2025-08-10 2023 2025-03-06 01:10:19Z WILLIAM BOOTH GARDEN APARTMENTS ROLAND COX 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 424511 0 X WWW.SALVATIONARMY.ORG X 2001 NC PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED. 9 0 0 199 0 0 157843 160727 252497 260806 1442 1966 514 1012 412296 424511 0 0 0 0 0 0 0 0 0 611440 644722 611440 644722 -199144 -220211 2257757 2054717 6226546 6243717 -3968789 -4189000 PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED. 0 0 551572 261818 FACILITY WAS ORGANIZED TO OWN AND OPERATE A 77 UNIT APARTMENT COMMUNITY IN HIGH POINT, NC KNOWN AS WILLIAM BOOTH GARDEN APARTMENTS. IT WAS ORGANIZED PURSUANT TO SECTION 202 OF THE NATIONAL HOUSING ACT AS AMENDED. A PROJECT RENTAL ASSISTANCE AGREEMENT (PRAC) PROVIDES RENT ASSISTANCE FOR LOW INCOME PERSONS AS PROVIDED BY SECTION 8 OF THE NATIONAL HOUSING ACT. 551572 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 9 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 X ROLAND COX 4047286700 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 X DEBORAH SEDLAR DIRECTOR / VICE PRESIDENT 1.00 40.00 X X 0 229830 59465 GENE HOGG DIRECTOR 1.00 40.00 X 0 39805 39153 JAMES SEILER DIRECTOR / TREASURER 1.00 40.00 X X 0 127886 27499 JANICE RIEFER DIRECTOR 1.00 40.00 X 0 53690 57726 KELLY IGLEHEART DIRECTOR / PRESIDENT 1.00 40.00 X X 0 63380 38945 LEON FERRAEZ DIRECTOR 1.00 40.00 X 0 31968 32584 MARK ISRAEL DIRECTOR 1.00 40.00 X 0 144426 37684 PHILIP SWYERS DIRECTOR / ASSISTANT TREAS 1.00 40.00 X X 0 69248 35757 RONNIE RAYMER DIRECTOR 1.00 40.00 X 0 129903 30219 LEE AUVENSHIRE SECRETARY 1.00 40.00 X 0 0 0 CHARLES POWELL FORMER DIRECTOR / FORMER SECRETARY 1.00 X 0 23366 0 JAMES ARROWOOD FORMER DIRECTOR 1.00 40.00 X 0 12957 0 RALPH BUKIEWICZ FORMER DIRECTOR / FORMER VP 1.00 40.00 X 0 64184 33673 STEPHEN ELLIS FORMER DIRECTOR / FORMER ASSISTANT TREASURER 1.00 40.00 X 0 53464 39608 STEPHEN MORRIS FORMER DIRECTOR 1.00 40.00 X 0 39294 24233 TODD HAWKS FORMER DIRECTOR 1.00 40.00 X 0 309558 36793 WILLIAM MOCKABEE FORMER DIRECTOR 1.00 X 0 89424 0 WILLIS HOWELL FORMER DIRECTOR / FORMER PRESIDENT 1.00 40.00 X 0 81672 17413 0 1564055 510752 0 1 1 0 0 160727 160727 RENTAL 531110 253929 253929 LAUNDRY & VENDING 531110 7817 7817 TENANT CHARGES 531110 555 555 APARTMENT VACANCIES 531110 -1495 -1495 260806 1966 1966 1012 1012 1012 424511 261818 0 1966 59543 59543 9 6 3 14600 14600 10389 10389 104 104 205493 205493 132 132 400 400 198608 198608 LEASED EMPLOYEES 128194 109322 18872 TELEPHONE 10132 10132 SUPPLIES 8167 8167 FURNISHINGS & EQUIPMENT 5974 5974 2977 2977 644722 551572 93150 0 9842 1991 2340 1222 8996 13659 5901923 4253003 1847528 1648920 389051 388925 2257757 2054717 14414 27906 167 1427 6211965 6214384 6226546 6243717 X -3968789 -4189000 -3968789 -4189000 2257757 2054717 -220211 0 X 0 1 X 1 1 1 X 165295 171208 170804 157843 1660727 2325877 207029 211355 227926 252497 260806 1159613 372324 382563 398730 410340 1921533 3485490 0 0 0 3485490 323 607 592 1442 1966 4930 323 607 592 1442 1966 4930 744 229 509 514 1012 3008 373391 383399 399831 412296 1924511 3493428 0.99770 0.99580 0.00140 0.00320 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 744. 2020 AMOUNT: $ 229. 2021 AMOUNT: $ 509. 2022 AMOUNT: $ 257. 2023 AMOUNT: $ 1,012. BAD DEBTS RECOVERY - 2022 AMOUNT: $ 257. 389424 389424 5474649 4215153 1259496 37850 37850 0 1648920 ESCROW DEPOSITS 45248 RESERVE FOR REPLACEMENTS 315648 TENANT SECURITY DEPOSITS 28029 388925 TENANT SECURITY DEPOSITS 27974 NOTES PAYABLE (LONG TERM) 6186410 6214384 X 424511 0 424511 0 424511 644722 0 644722 0 644722 PART X, LINE 2: WILLIAM BOOTH RESIDENCE, INC., A NORTH CAROLINA CORPORATION (THE "OWNER"), 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 2020 REMAIN OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. X 1 0 0 0 0 0 0 0 0 1 0 TODD HAWKS FORMER DIRECTOR 0 304486 0 0 0 5072 0 0 0 36793 0 346351 0 0 DEBORAH SEDLAR DIRECTOR / VICE PRESIDENT 0 226981 0 0 0 2849 0 0 0 59465 0 289295 0 0 MARK ISRAEL DIRECTOR 0 136439 0 0 0 7987 0 0 0 37684 0 182110 0 0 RONNIE RAYMER DIRECTOR 0 124209 0 0 0 5694 0 0 0 30219 0 160122 0 0 JAMES SEILER DIRECTOR / TREASURER 0 125450 0 0 0 2436 0 0 0 27499 0 155385 0 0 WILLIS HOWELL FORMER DIRECTOR / FORMER PRESIDENT 0 81672 0 0 0 0 0 0 0 17413 0 99085 0 0 RALPH BUKIEWICZ FORMER DIRECTOR / FORMER VP 0 57203 0 0 0 6981 0 0 0 33673 0 97857 0 0 STEPHEN ELLIS FORMER DIRECTOR / FORMER ASSISTANT T 0 48275 0 0 0 5189 0 0 0 39608 0 93072 0 0 WILLIAM MOCKABEE FORMER DIRECTOR 0 89424 0 0 0 0 0 0 0 0 0 89424 0 0 STEPHEN MORRIS FORMER DIRECTOR 0 39294 0 0 0 0 0 0 0 24233 0 63527 0 0 CHARLES POWELL FORMER DIRECTOR / FORMER SECRETARY 0 23366 0 0 0 0 0 0 0 0 0 23366 0 0 JAMES ARROWOOD FORMER DIRECTOR 0 12957 0 0 0 0 0 0 0 0 0 12957 0 0 PART I, LINE 1A: LISTING OF HOUSING ALLOWANCE AMOUNTS PROVIDED TO OFFICERS AND DIRECTORS 1. KELLY IGLEHEART (DIRECTOR / PRESIDENT) HOUSING BENEFITS PROVIDED - $22,048 2. WILLIS HOWELL (DIRECTOR / PRESIDENT) HOUSING BENEFITS PROVIDED - $17,413 3. DONALD BELL (FORMER DIRECTOR / FORMER VICE PRESIDENT) HOUSING BENEFITS PROVIDED - $0 4. DEBORAH SEDLAR (DIRECTOR/VICE PRESIDENT) - $42,568 5. JANICE RIEFER (DIRECTOR) HOUSING BENEFITS PROVIDED - $40,829 6. STEPHEN MORRIS (FORMER DIRECTOR) HOUSING BENEFITS PROVIDED - $7,336 7. SHEILA LANIER (FORMER DIRECTOR) HOUSING BENEFITS PROVIDED - $0 8. MARK ISRAEL (DIRECTOR) HOUSING BENEFITS PROVIDED - $20,787 9. WILLIAM HOBGOOD (FORMER DIRECTOR) HOUSING BENEFITS PROVIDED - $0 10. WILLIAM MOCKABEE (FORMER DIRECTOR) HOUSING BENEFITS PROVIDED - $0 11. JAMES SEILER (DIRECTOR / TREASURER) HOUSING BENEFITS PROVIDED - $10,602 12. PHILIP SWYERS (DIRECTOR / ASSISTANT TREASURER) HOUSING BENEFITS PROVIDED - $18,860 13. SAMUEL HENRY (FORMER DIRECTOR / FORMER ASST TREAS) HOUSING BENEFITS PROVIDED - $0 14. AUSTRUBERTO FLORES III (FORMER DIRECTOR / FORMER ASST TREAS) HOUSING BENEFITS PROVIDED - $0 15. LEE AUVENSHIRE (SECRETARY) HOUSING BENEFITS PROVIDED - $0 16. CHARLES POWELL (FORMER DIRECTOR / FORMER SECRETARY) HOUSING BENEFITS PROVIDED - $0 17. RONNIE RAYMER (DIRECTOR) HOUSING BENEFITS PROVIDED - $13.322 18. JAMES ARROWOOD (FORMER DIRECTOR) HOUSING BENEFITS PROVIDED- $0 19. DAVID JEFFREY (FORMER DIRECTOR) HOUSING BENEFITS PROVIDED - $0 20. LEON FERRAEZ (DIRECTOR) HOUSING BENEFITS PROVIDED - $15,687 21. GENE HOGG (DIRECTOR) HOUSING BENEFITS PROVIDED - $22,256 22. TODD HAWKS (FORMER DIRECTOR) HOUSING BENEFITS PROVIDED - $19,896 23. WARD MATTHEWS (FORMER DIRECTOR / FORMER SECRETARY - $0 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 WILLIAM BOOTH RESIDENCE INC. HAS DELEGATED TO COMMUNITY MANAGEMENT CORPORATION (CMC), WHO IS ACTING IN THE CAPACITY OF MANAGEMENT AGENT FOR THE PROJECT, AUTHORITY FOR DAILY OPERATIONS AND SUPERVISORY OVERSIGHT. 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 RESIDENCE, INC. CONSIST OF OFFICERS IN THE SALVATION ARMY, GEORGIA CORP., A RELATED ORGANIZATION. THEY RECEIVED NO COMPENSATION FROM WILLIAM 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. 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 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 GARDEN 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 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 MAAC RED SHIELD NMTC INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 990868123 PROVIDE FINANCIAL & OPERATIONAL SUPPORT AND FUNCTIONS FOR THE SALVATION ARMY GA 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 THE SALVATION ARMY A GEORGIA CORPORATION P 128194 CASH