The Salvation Army - Southern 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 - Southern Territory is based on the Southern Territory's audited consolidated financial statements for the fiscal year ended September 30, 2023. |
According to The Salvation Army - Southern Territory consolidated audit of September 30, 2023 (Note 1, Purpose of 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 memberships include officers (clergy), soldiers and adherents (laity), members of varied 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 Southern Territory [of The Salvation Army]. The Southern Territory comprises the states of Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, Texas, Virginia, and West Virginia, as well as the District of Columbia. The Southern Territory is incorporated in the state of Georgia with the corporate headquarters located in Brookhaven [Atlanta], Georgia. All intercompany accounts and transactions have been eliminated [in the consolidated audit]." [The Salvation Army - Southern Territory's Federal Tax Identification Number is 58-0660607.] |
According to The Salvation Army - Southern Territory audited Consolidated Statement of Activities for the year ended September 30, 2023, the Southern Territory received donations in kind and contributed services on which it placed a value of approximately $205,723,000. [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 - Southern Territory consolidated audit of September 30, 2023 (Note 18, Contingencies and Commitments, Construction Commitments): "Authorized commitments for construction aggregated approximately $45,198,000 at September 30, 2023." |
According to The Salvation Army - Southern Territory consolidated audit of September 30, 2023 (Note 19, Related Party Transactions): "For fiscal years 2023 and 2022, the Southern Territory made payments for administrative services to The Salvation Army National Headquarters of $1,300,000. For fiscal years 2023 and 2022, the Southern Territory made payments for World Services, administrative services and mission grants to The Salvation Army International Headquarters of $8,427,961 and $8,294,793, respectively." |