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Salvation Army-Southern 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.
 
$17
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Salvation Army-Southern Territory
1424 Northeast Expressway NE
Atlanta, GA 30329

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-Southern Territory's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$970,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $17

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

$493,000,000

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 - Southern Territory Consolidated Audited Financial Statements Multiple
Entity: Salvation Army - Southern 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-Southern Territory
does not meet governance benchmarks.
 
Salvation Army-Southern 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 - 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."


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