The Salvation Army USA, Western 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 USA, Western Territory is based our analysis of the Western Territory's audited combined financial statements for its fiscal year ended September 30, 2023. |
According to The Salvation Army USA, Western Territory combined 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 varied activity groups; and volunteers who serve as advisors, associates, and committed participants in its service functions. [...] The accompanying [audited, combined] financial statements include all programs and operations of the Western Territory [of The Salvation Army], all of which are under common ownership and management. The Western Territory comprises the states of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, New Mexico, Nevada, Oregon, Utah, Washington, and Wyoming; Guam; the Marshall Islands; and the States of Micronesia. The Western Territory's corporate headquarters ('Western Territory Headquarters' or THQ) is located in Rancho Palos Verdes, California. All intercompany accounts and transactions have been eliminated in combination." [The Salvation Army–Western Territory's Federal Tax Identification Number is 94-1156347.] |
According to The Salvation Army USA, Western Territory audited Combined Statement of Cash Flows for the year ended September 30, 2023, the Western Territory received donations-in-kind and contributed services on which it placed a value of approximately $184,284,000 including approximately $5,735,000 received from "government agencies." [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 USA, Western Territory combined audit of September 30, 2023 (Note 6, Assets Held For Sale): "The Western Territory has entered into negotiations and/or implemented plans to sell land and buildings to unrelated parties. The carrying amount of assets classified as held for sale..." is $321,000 and $1,932,000 as of September 30, 2023 and 2022, respectively. |
According to The Salvation Army USA, Western Territory combined audit of September 30, 2023 (Note 19, Related-Party Transaction): "The Western Territory made the following payments to The Salvation Army, National Headquarters (NHQ). For both 2023 and 2022, the Western Territory provided to NHQ $1,300,000 for NHQ administration, and $8,078,000 and $15,919,000, respectively, for world services..." |