2025-08-15T11:15:04-04:00 2024-09-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-19 990868123 MAAC RED SHIELD NMTC INC % PHIL SWYERS TREASURER MAAC 4047286700 1424 NORTHEAST EXPRESSWAY NE Brookhaven GA 30329 LT COL STEPHEN ELLIS CHAIRMAN & DIRECTOR 4047286700 2025-08-15 true true MARC A AZAR P91739349 4048746244 2025-08-15 2023 2025-03-06 01:10:19Z X LT COL STEPHEN ELLIS 1424 NORTHEAST EXPRESSWAY NE Brookhaven GA 30329 30 false X N/A X 2024 GA TO PROVIDE FINANCIAL AND OPERATIONAL SUPPORT AND FUNCTIONS FOR THE EXCLUSIVE BENEFIT OF THE SALVATION ARMY, ATLANTA AREA COMMAND TO CARRY OUT THEIR PROGRAMS AND ACTIVITIES. 5 2 0 0 0 0 0 0 0 0 30 0 0 0 30 0 0 0 0 0 0 0 0 0 0 59194 0 59194 0 -59164 0 27743590 0 27802754 0 -59164 To provide financial and operational support and functions for the exclusive benefit of the Salvation Army, Atlanta Area Command to carry out their charitable programs and activities. false false 59194 The MAAC Red Shield NMTC, Inc. is formed to manage the funds related to the New Market Tax Credit Program ("NMTC") program obtained for construction, renovation, and expansion of the Red Shield Shelter in order to expand the Salvation Army's emergency shelter spaces and medical rooms. In addition, this expansion will include a dedicated education and workforce development center for the surrounding community. 59194 true false false false false false false false false false false false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false X 5 2 false false false false false false false true true false false true true false true true true false false false GA X PHIL SWYERS TREASURER 4047286700 1424 NORTHEAST EXPRESSWAY NE Brookhaven GA 30329 James Seiler Director 1.0 40.0 X 0 127886 27499 PHIL SWYERS VICE CHAIRMAN AND TREASURER 1.0 40.0 X X 0 69248 35757 Leon R Ferraez Jr Director 1.0 40.0 X 0 31968 32584 LT COL STEPHEN ELLIS CHAIRMAN AND DIRECTOR 1.0 40.0 X X 0 0 0 LEE AUVENSHINE SECRETARY AND DIRECTOR 1.0 40.0 X X 0 0 0 FREDERICK JOHNSON DIRECTOR 1.0 1.0 X 0 0 0 THOMAS PRIOR DIRECTOR 1.0 1.0 X 0 0 0 0 229102 95840 0 false true false 0 0 0 30 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 30 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 45500 45500 0 0 0 0 0 0 0 0 0 0 13694 13694 0 59194 59194 0 0 0 27743590 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 27743590 0 1135411 0 0 0 0 0 0 0 0 0 0 0 26667343 0 0 0 0 0 27802754 X 0 -59164 0 0 0 -59164 0 27743590 -59164 X false true X true false X X 1 THE SALVATION ARMY A GEORGIA CORPORATION 580660607 1 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false SCHEDULE A PART I, LINE 12I The MAAC Red Shield NMTC, Inc. supports The Salvation Army, A Georgia Corporation's mission through capital raising and financial investments through the New Market Tax Credit Program to support the renovation and expansion of the Red Shield Shelter in order to expand the Salvation Army's emergency spaces and medical room capacity. 0 0 X PART X, LINE 2: The Salvation Army, A Georgia Corporation, is an organization exempt from income taxation under Section 501(a) as an entity as described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The Salvation Army annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Salvation Army takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Salvation Army is subject to examination by the federal and state taxing authorities. In general, the Salvation Army is no longer subject to tax examinations for the years ended September 30, 2021. X X false false false false false false false false false James Seiler Director 125450 2436 27499 155385 Schedule J Part II James Seiler receives compensation from a related organization and is paid entirely by that organization. They receive no compensation from MAAC Red Shield NMTC, Inc. PART VI, LINE 11B: THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND APPROVED BY THE BOARD DURING THEIR MEETING. PART VI, 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 APPEAARS IN THE EMPLOYEE MANUAL. ANY FAILURE BY AN EMPLOYEE TO COMPLY WITH THE POLICY WILL RESULT IN DISCIPLINE, UP TO AND INCLUDING TERMINATION. PART VI, LINE 19: ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990 PART IX LINE 11G DESCRIPTION:DATA PROCESSING FEES TOTAL FEES:45500 THE SALVATION ARMY A GEORGIA CORP 1424 Northeast Expressway NE Brookhaven GA 30329 580660607 ASSISTANCE GA 501(C)(3) TYPE 1 NA false false false false false false false false false false false false false false false true false false false false