2026-08-14T11:01:21-05:00 2025-09-30 333709623 COHNREZNICK ADVISORY LLC 3560 LENOX ROAD NE SUITE 2900 ATLANTA GA 30326 990 2024-10-01 591737149 THE SALVATION ARMY RESIDENCE INC SALV 4047281300 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 ROLAND COX ASSISTANT TREASURER 4047281300 2026-08-13 1 1 ANDREW P SMITH P01281742 4048479447 2026-08-12 2024 2025-03-06 01:10:19Z WILLIAM BOOTH TOWERS ROLAND COX 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 3560677 0 X WWW.USS.SALVATIONARMY.ORG X 1976 FL PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED 9 0 0 1 0 0 2032159 2892931 1160960 661773 7614 5973 0 0 3200733 3560677 0 0 0 0 0 0 0 0 0 3412354 3062613 3412354 3062613 -211621 498064 5217792 5879039 6230362 6393545 -1012570 -514506 PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED 0 0 2710143 661773 ORGANIZED TO OWN AND OPERATE 168 UNIT APARTMENT FACILITY FOR THE ELDERLY AND DISADVANTAGED IN ORLANDO FLORIDA. 2710143 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 X ROLAND COX 4047286700 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 X DEBORAH SEDLAR DIRECTOR/VICE PRESIDENT 1.00 40.00 X X 0 272398 16897 GREGORY DAVIS DIRECTOR 1.00 X 0 0 16897 JANICE RIEFER DIRECTOR 1.00 40.00 X 0 94519 16897 KELLY IGLEHEART DIRECTOR/PRESIDENT 1.00 40.00 X X 0 85427 16897 LEE AUVENSHINE DIRECTOR/SECRETARY 1.00 40.00 X X 0 123464 0 MICHELLE WILSON DIRECTOR 1.00 40.00 X 0 62017 16897 PHILIP SWYERS DIRECTOR/ASSISTANT TREASUR 1.00 40.00 X X 0 88018 16897 ROLAND COX DIRECTOR / ASSISTANT TREASURER 1.00 40.00 X X 0 68201 16897 STEPHEN ELLIS DIRECTOR / TREASURER 1.00 40.00 X X 0 76175 16897 ANTHONY JULIANA FORMER DIRECTOR 1.00 40.00 X 0 59856 16897 BOBBY JACKSON FORMER DIRECTOR 1.00 40.00 X 0 58965 16897 CHARLES POWELL FORMER DIRECTOR/FORMER SEC 1.00 40.00 X 0 23366 0 JAMES SEILER FORMER DIRECTOR / FORMER TREASURER 1.00 40.00 X 0 138488 16897 LEON FERRAEZ FORMER DIRECTOR/SECRETARY 1.00 40.00 X 0 47655 16897 MARK ISRAEL FORMER DIRECTOR 1.00 40.00 X 0 165213 16897 RALPH BUKIEWICZ FORMER DIRECTOR / FORMER VICE PRESIDENT 1.00 X 0 97857 16897 ROY JOHNSON FORMER DIRECTOR 1.00 X 0 17332 0 STEPHEN MORRIS FORMER DIRECTOR 1.00 40.00 X 0 46630 16897 WILLIS HOWELL FORMER DIRECTOR/FORMER PRE 1.00 X 0 99084 0 0 1624665 253455 0 1 1 0 0 2892931 2892931 RENTAL REVENUE 531390 648732 648732 LAUNDRY & VENDING 532000 12001 12001 MISC. REVENUE 531390 1040 1040 661773 5973 5973 3560677 661773 0 5973 143241 143241 15082 3587 11495 241326 241326 65478 65478 9586 9586 463803 463803 239389 239389 440675 440675 6219 3128 3091 REPAIRS AND MAINTENANCE 574063 574063 LEASED EMPLOYEES 428519 233876 194643 MISC.EXPENSE 346985 346985 88247 88247 3062613 2710143 352470 0 399604 900236 42686 35624 170776 110151 11555408 8966956 2747300 2588452 1857426 2244576 5217792 5879039 103702 110409 2 13 5296550 5202709 830108 1080414 6230362 6393545 X -1012570 -514506 -1012570 -514506 5217792 5879039 498064 0 X X 0 1 X 1 1 1 X 1569145 2434307 2694259 2032159 2892931 11622801 570445 592991 614334 1160960 661773 3600503 2139590 3027298 3308593 3193119 3554704 15223304 0 0 0 15223304 894 1351 3469 7614 5973 19301 894 1351 3469 7614 5973 19301 2140484 3028649 3312062 3200733 3560677 15242605 0.99870 0.99900 0.00130 0.00100 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC REVENUE - 248793 248793 8244762 6861994 1382768 3061853 2104962 956891 2588452 RESERVE REPLACEMENTS 860047 TENANT SECURITY DEPOSITS 54758 OTHER FIXED ASSETS 2096 ESCROW DEPOSITS 171276 RESIDUAL RECEIPTS 1083100 OTHER RESERVES 73299 2244576 TENANT SECURITY DEPOSITS 1080414 1080414 X 3560677 0 3560677 0 3560677 3062613 0 3062613 0 3062613 PART X, LINE 2: THE SALVATION ARMY RESIDENCES, INC., A FLORIDA CORPORATION, IS AN ORGANIZATION EXEMPT FROM INCOME TAXATION UNDER SECTION 501(A) AS AN ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CORPORATION FILES REQUIRED FEDERAL AND STATE INFORMATION RETURNS. FEDERAL RETURNS FOR TAX YEARS SINCE 2022 REMAIN OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. X 1 0 0 0 0 0 0 0 0 1 0 DEBORAH SEDLAR DIRECTOR/VICE PRESIDENT 0 272398 0 0 0 0 0 0 0 16897 0 289295 0 0 MARK ISRAEL FORMER DIRECTOR 0 165213 0 0 0 0 0 0 0 16897 0 182110 0 0 JAMES SEILER FORMER DIRECTOR / FORMER TREASURER 0 138488 0 0 0 0 0 0 0 16897 0 155385 0 0 RALPH BUKIEWICZ FORMER DIRECTOR / FORMER VICE PRESID 0 97857 0 0 0 0 0 0 0 16897 0 114754 0 0 WILLIS HOWELL FORMER DIRECTOR/FORMER PRE 0 99084 0 0 0 0 0 0 0 0 0 99084 0 0 ANTHONY JULIANA FORMER DIRECTOR 0 59856 0 0 0 0 0 0 0 16897 0 76753 0 0 BOBBY JACKSON FORMER DIRECTOR 0 58965 0 0 0 0 0 0 0 16897 0 75862 0 0 LEON FERRAEZ FORMER DIRECTOR/SECRETARY 0 47655 0 0 0 0 0 0 0 16897 0 64552 0 0 STEPHEN MORRIS FORMER DIRECTOR 0 46630 0 0 0 0 0 0 0 16897 0 63527 0 0 CHARLES POWELL FORMER DIRECTOR/FORMER SEC 0 23366 0 0 0 0 0 0 0 0 0 23366 0 0 ROY JOHNSON FORMER DIRECTOR 0 17332 0 0 0 0 0 0 0 0 0 17332 0 0 PART I, LINE 1A: LISTING OF HOUSING ALLOWANCE AMOUNTS PROVIDED TO OFFICERS AND DIRECTORS DEBORAH SEDLAR (DIRECTOR/VICE PRESIDENT) - $42,568.00 PHILIP SWYERS (DIRECTOR/ASSISTANT TREASURER) - $18,860.00 MARK ISRAEL (FORMER DIRECTOR) - $20,787.00 JAMES SEILER (FORMER DIRECTOR/FORMER TREASURER) - $10,602.00 LEE AUVENSHINE (DIRECTOR/SECRETARY) - $0 WILLIAM MOCKABEE (FORMER DIRECTOR) - $0 WILLIS HOWELL (FORMER DIRECTOR/FORMER PRESIDENT) - $17,413.00 RALPH BUKIEWICZ (FORMER DIRECTOR/FORMER VICE PRESIDENT) - $33,673.00 KELLY IGLEHEART (DIRECTOR/PRESIDENT) - $22,048.00 JANICE RIEFER (DIRECTOR) - $40,829.00 GREGORY DAVIS (DIRECTOR) - $19,181.00 ANTHONY JULIANA (FORMER DIRECTOR) - $17,940.00 STEPHEN MORRIS (FORMER DIRECTOR) - $7,336.00 BOBBY JACKSON (FORMER DIRECTOR) - $16,143.00 MICHELLE WILSON (DIRECTOR) - $23,349.00 LEON FERRAEZ (FORMER DIRECTOR/SECRETARY) - $15,687.00 CHARLES POWELL (FORMER DIRECTOR/FORMER SECRETARY) - $0 ROY JOHNSON (FORMER DIRECTOR) - $0 ROLAND COX (DIRECTOR/ASSISTANT TREASURER) - $21,565.00 STEPHEN ELLIS (DIRECTOR/TREASURER) - $22,711.00 FORM 990, PART VII, SECTION A, REPORTABLE COMPENSATION: INDIVIDUALS WHO ARE ACTIVE OFFICERS WITH THE SALVATION ARMY RECEIVE RETIREMENT HOUSING, FURNISHINGS & AUTOMOBILE GRANTS TO AID THEM IN PURCHASING THESE THINGES FOR RETIREMENT AS THESE ITEMS HAVE BEEN PROVIDED BY THE SALVATION ARMY DURING THEIR YEARS OF ACTIVE SERVICE. THESE GRANTS ARE ONE-TIME, LUMP SUM PAYMENTS GIVEN OUT ONE TO TWO YEARS PRIOR TO RETIREMENT AND ARE INCLUDED IN THE OFFICERS ORDINARY INCOME WHICH IS REFLECTED IN THE "REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS". FORM 990, PART VII, SECTION A, ESTIMATED AMOUNT OF OTHER COMPENSATION: HOUSING ALLOWANCES REPORTED IN THE "OTHER COMPENSATION" SECTION OF PART VII REFLECT THE FAIR MARKET RENTAL VALUE OF THE RESIDENCE PROVIDED PLUS THE COSTS OF UTILITIES PAID BY THE SALVATION ARMY. ACTIVE DUTY OFFICERS ARE REQUIRED TO USE THE RESIDENCES OWNED AND PROVIDED BY THE SALVATION ARMY. FORM 990, PART VI, SECTION A, LINE 3 THE SALVATION ARMY RESIDENCES INC. RECEIVES CERTAIN MANAGEMENT SERVICES PERFORMED BY THE SALVATION ARMY, A GEORGIA CORP. WHICH HAS PROVIDED THESE SERVICES FOR MULTIFAMILY HOUSING HUD HELD PROPERTIES SINCE 1976, HAVING RECEIVED AUTHORIZATION FROM THE US DEPT. OF HOUSING AND URBAN DEVELOPMENT THROUGH THE OMB APPROVAL PROCESS. THE PROJECT IS OPERATED AND SUPERVISED IN ACCORDANCE WITH HUD REGULATIONS AND WRITTEN POLICIES OF THE SALVATION ARMY. SERVICES PROVIDED INCLUDE LEGAL, INTERNAL AUDIT, AND MANAGEMENT AND SUPERVISOR OVERSIGHT AND TRAINING. FORM 990, PART VI, SECTION B, LINE 11B FINAL RETURN IS REVIEWED BY OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, 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 APPEARS IN THE EMPLOYEE MANUAL. ANY FAILURE BY AN EMPLOYEE TO COMPLY WITH THE POLICY WILL RESULT IN DISCIPLINE, UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE OFFICERS AND DIRECTORS OF THE SALVATION ARMY RESIDENCES , INC. CONSIST OF OFFICERS IN THE SALVATION ARMY, GEORGIA CORP., A RELATED ORGANIZATION. THEY RECEIVED NO COMPENSATION FROM THE SALVATION ARMY RESIDENCES, INC. ALL COMPENSATION RECEIVED IS FROM THE SALVATION ARMY AND CONSISTS OF AN ALLOWANCE DETERMINED BASED UPON YEARS OF SERVICE AND SCOPE OF RESPONSIBILITY. IT IS REVIEWED AND APPROVED BY NATIONAL AND INTERNATIONAL HEADQUARTERS AND IS CONSISTENTLY EMPLOYED ACROSS THE U.S. COMPENSATION OF KEY LAY PERSONNEL IS BASED ON COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR THE ANNUAL REPORT, THE ORGANIZATIONAL DOCUMENTS AND THE CONFLICT OF INTEREST POLICY AND CODE OF CONDUCT MAY BE SENT TO THE SALVATION ARMY AT 1424 NORTHEAST EXPRESSWAY N. E., BROOKHAVEN, GA 30329. FORM 990, PART VII, SECTION A, REPORTABLE COMPENSATION: INDIVIDUALS WHO ARE ACTIVE OFFICERS WITH THE SALVATION ARMY RECEIVE RETIREMENT HOUSING, FURNISHINGS & AUTOMOBILE GRANTS TO AID THEM IN PURCHASING THESE THINGES FOR RETIREMENT AS THESE ITEMS HAVE BEEN PROVIDED BY THE SALVATION ARMY DURING THEIR YEARS OF ACTIVE SERVICE. THESE GRANTS ARE ONE-TIME, LUMP SUM PAYMENTS GIVEN OUT ONE TO TWO YEARS PRIOR TO RETIREMENT AND ARE INCLUDED IN THE OFFICERS ORDINARY INCOME WHICH IS REFLECTED IN THE "REPORTABLE COMPENSATION FROM RELATED ORGANIZATIONS". FORM 990, PART VII, SECTION A, ESTIMATED AMOUNT OF OTHER COMPENSATION: HOUSING ALLOWANCES REPORTED IN THE "OTHER COMPENSATION" SECTION OF PART VII REFLECT THE FAIR MARKET RENTAL VALUE OF THE RESIDENCE PROVIDED PLUS THE COSTS OF UTILITIES PAID BY THE SALVATION ARMY. ACTIVE DUTY OFFICERS ARE REQUIRED TO USE THE RESIDENCES OWNED AND PROVIDED BY THE SALVATION ARMY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESSES FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PREVIOUS YEAR. BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 581575222 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. GA 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 CATHERINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 742743798 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 CATHERINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 582271714 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. FL 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 EVANGELINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 593437427 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. FL 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 WILLIAM BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 742691359 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 EVANGELINE BOOTH FRIENDSHIP HOUSE RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 203891681 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 CATHERINE BOOTH FRIENDSHIP HOUSE RESIDENCE INC A TEXAS CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 030494708 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 CATHERINE BOOTH RESIDENCE INC A NORTH CAROLINA CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 562324754 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. NC 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 THE SALVATION ARMY A GEORGIA CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 580660607 SPREAD THE GOSPEL OF JESUS AND MEET HUMAN NEEDS WITHOUT DISCRIMINATION GA 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 WILLIAM BOOTH RESIDENCE INC A NORTH CAROLINA CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 621855171 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. NC 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 BOOTH RESIDENCE SAN ANTONIO INC A TEXAS CORP 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 203891752 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 CATHERINE BOOTH GARDENS OF TYLER TEXAS INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 264478526 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 EVANGELINE BOOTH RESIDENCE INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 061785341 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 WILLIAM BOOTH GARDENS OF SAN ANTONIO INC A TEXAS CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 813037514 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 WILLIAM BOOTH GARDENS OF TYLER INC A TEXAS CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 813042582 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 WILLIAM BOOTH GARDENS APARTMENTS INC A TEXAS CORPORATION 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 202098912 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. TX 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 FENTRESS CRUT SA TTEE 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 546210134 TO AID IN THE MANAGEMENT AND ADMINSTRATION OF THE SALVATION ARMY GA 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 MAAC RED SHIELD NMTC INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 990868123 PROVIDE FINANCIAL & OPERATIONAL SUPPORT FOR THE SALV. ARMY GA 501(C)(3) LINE 11 THE SALVATION ARMY A GEORGIA CORPORATION 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 THE SALVATION ARMY A GEORGIA CORPORATION M 143241 CASH THE SALVATION ARMY A GEORGIA CORPORATION P 425178 CASH