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Salvation Army-Eastern Territory

CharityWatch rating issued
December 2024

A-
CharityWatch Rating
Our independent rating based
on a number of factors.
 
79%
Program Percentage
Amount spent on programs
relative to overhead.
 
$18
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Salvation Army-Eastern Territory
440 West Nyack Rd
West Nyack, NY 10994

Other Names

None

Tax Status

501(c)3

Stated Mission

To preach the gospel of Jesus Christ and to meet human needs in His name without discrimination.

View similar charities
Data based on Fiscal Year Ended 09/30/2023

Program Percentage: 79%

The percentage of Salvation Army-Eastern Territory's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$750,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $18

How many dollars Salvation Army-Eastern Territory spends on fundraising to raise each $100 of contributions.

$257,000,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Salvation Army - Eastern Territory Consolidated Audited Financial Statements Multiple
Entity: Salvation Army - Eastern Territory
Document Type: Consolidated Audited Financial Statements
Tax ID: Multiple

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Salvation Army-Eastern Territory
does not meet governance benchmarks.
 
Salvation Army-Eastern Territory
does not meet transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS N/A*
Reports that financial statements were audited by an independent accountant
*Religious organizations are not required to file with the IRS
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

Unable to Provide Salaries

See Analysts' Notes for explanation.

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

The Salvation Army - Eastern Territory is not required to file an annual return (Form 990) with the IRS or state regulators because it is a religious organization. CharityWatch is therefore unable to provide salary information for this group.

CharityWatch's letter grade rating of The Salvation Army - Eastern Territory is based on our analysis of the Eastern Territory's audited consolidated financial statements for its fiscal year ended September 30, 2023.

According to The Salvation Army - Eastern Territory consolidated audit of September 30, 2023 (Note 1, Purpose and Organization):

"The Salvation Army, founded in 1865, is a not-for-profit international religious organization and charitable movement organized and operated on a quasi-military pattern and is a branch of the Christian Church. Its membership includes officers (clergy), soldiers and adherents (laity), members of various activity groups and volunteers who serve as advisors, associates and committed participants in its service functions.

The accompanying [audited] consolidated financial statements include all programs and operations of The Salvation Army - Eastern Territory (the 'Eastern Territory') incorporated as The Salvation Army (A New York Corporation), with its corporate headquarters located in West Nyack, New York. The Eastern Territory comprises the states of Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, New York, New Jersey, Pennsylvania, Delaware, Ohio and Northeast Kentucky, the Commonwealth of Puerto Rico and the U.S. Virgin Islands. The Eastern Territory also consolidates other related entities in which it has an economic interest and control. ... All intercompany accounts and transactions have been eliminated [in the consolidated audit]..."

[The Salvation Army - Eastern Territory's Federal Tax Identification Number is 13-5562351.]

According to The Salvation Army - Eastern Territory audited Consolidated Statement of Activities for the year ended September 30, 2023, the Eastern Territory received donations-in-kind and contributed services on which it placed a value of approximately $119,224,000.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to The Salvation Army - Eastern Territory consolidated audit of September 30, 2023 (Note 20, Commitments and Contingencies, Real Estate and Construction Commitments) [$s in thousands, as noted]:

"The Board of Trustees of the Eastern Territory had future capital commitments of approximately [$29,700,000] which was unspent as of September 30, 2023."

According to The Salvation Army - Eastern Territory consolidated audit of September 30, 2023 (Note 21, Related Party Transactions) [$s in thousands, as noted]:

"For fiscal years 2023 and 2022, the Eastern Territory made payments for administrative services to The Salvation Army National Headquarters of [$1,300,000] each year. In addition, for fiscal years 2023 and 2022, the Eastern Territory made payments to The Salvation Army International Headquarters of [$6,688,000] and [$6,622,000], respectively, for World Services and [$8.863,000] and [$12,600,000], respectively, for other mission grants and administrative services."


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