2024-08-05T09:27:39-05:00 2023-09-30 221478099 COHNREZNICK LLP 3560 LENOX ROAD NE SUITE 2900 ATLANTA GA 30326 990 2022-10-01 562324754 CATHERINE BOOTH RESIDENCE INC A NC CORP CATH 4047281300 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 PHILIP SWYERS JR ASSISTANT TREASURER 4047281300 2024-07-31 1 1 ANDREW P SMITH CPA P01281742 4048479447 2024-07-30 2022 2024-08-08 14:25:15Z CATHERINE BOOTH GARDEN APTS PHILIP SWYERS JR 1424 NE EXPRESSWAY BROOKHAVEN GA 30329 534504 0 X WWW.USS.SALVATIONARMY.ORG X 2003 NC PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED. 9 0 0 15 0 0 227411 261605 255351 266860 757 6039 0 0 483519 534504 0 0 0 0 0 0 0 0 0 682155 672489 682155 672489 -198636 -137985 4260325 4123659 7167145 7168464 -2906820 -3044805 PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED. 0 0 554352 266860 ORGANIZED TO OWN AND OPERATE 82 UNIT APARTMENT FACILITY IN GASTONIA, NC. 554352 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 DEBORAH SEAY 7048689122 1436 UNION ROAD GASTONIA NC 28054 X KELLY IGLEHEART DIRECTOR / PRESIDENT 1.00 40.00 X X 0 48313 21038 WILLIS HOWELL DIRECTOR / PRESIDENT 1.00 40.00 X X 0 83629 33808 DEBORAH SEDLAR DIRECTOR / VICE PRESIDENT 1.00 40.00 X X 0 29375 0 RALPH BUKIEWICZ DIRECTOR / VICE PRESIDENT 1.00 40.00 X X 0 45314 35678 JANICE RIEFER DIRECTOR 1.00 40.00 X 0 43973 47440 MARK ISRAEL DIRECTOR 1.00 40.00 X 0 47118 34954 JAMES SEILER DIRECTOR / TREASURER 1.00 40.00 X X 0 126919 31894 PHILIP SWYERS DIRECTOR / ASSISTANT TREAS 1.00 40.00 X X 0 50187 31420 SAMUEL HENRY DIRECTOR / ASSISTANT TREAS 1.00 X X 0 0 0 AUSTRUBERTO FLORES III DIRECTOR / ASSISTANT TREAS 1.00 40.00 X X 0 77215 10898 LEON FERRAEZ DIRECTOR / SECRETARY 1.00 40.00 X X 0 31711 32884 RONNIE RAYMER DIRECTOR 1.00 40.00 X 0 53232 34750 JAMES ARROWOOD DIRECTOR 1.00 40.00 X 0 41787 20524 GENE HOGG DIRECTOR 1.00 40.00 X 0 47360 26960 STEPHEN MORRIS FORMER DIRECTOR 1.00 40.00 X 0 54205 24571 SHEILA LANIER FORMER DIRECTOR 1.00 32.00 X 0 40203 14512 WILLIAM HOBGOOD FORMER DIRECTOR 1.00 X 0 10238 14512 WILLIAM MOCKABEE FORMER DIRECTOR 1.00 X 0 48425 14512 STEPHEN ELLIS FORMER DIRECTOR / FORMER A 1.00 40.00 X 0 39429 37919 CHARLES POWELL FORMER DIRECTOR / FORMER S 1.00 X 0 202406 28030 WARD MATTHEWS FORMER DIRECTOR / FORMER S 1.00 X 0 10104 29216 TODD HAWKS FORMER DIRECTOR 1.00 40.00 X 0 53341 35634 0 1184484 561154 0 1 1 0 0 261605 261605 RENTAL REVENUE 531110 268180 268180 LAUNDRY & VENDING 531110 9020 9020 TENANT CHARGES 531110 2392 2392 APARTMENT VACANCIES 531110 -12732 -12732 266860 5067 5067 972 0 972 972 972 534504 266860 0 6039 68591 68591 53 53 11600 11600 6784 6784 9755 9755 95287 95287 2956 2776 180 1803 1803 168282 168282 2428 2428 LEASED EMPLOYEES-PRG 183013 145300 37713 REPAIRS AND MAINTENANCE 103749 103749 FURNISHINGS & EQUIPMENT 8481 8481 SUPPLIES 7705 7705 2002 2002 672489 554352 118137 0 738 13489 1793 4385 8341 8577 6880612 3092329 3956565 3788283 292888 308925 4260325 4123659 24886 22291 1616 3521 7140643 7142652 7167145 7168464 X -2906820 -3044805 -2906820 -3044805 4260325 4123659 -137985 0 X X 0 1 X 1 1 1 X 221473 231236 231489 227411 261605 1173214 233566 241507 246011 255351 266860 1243295 455039 472743 477500 482762 528465 2416509 0 0 0 2416509 757 429 432 757 5067 7442 757 429 432 757 5067 7442 1158 1158 455796 473172 479090 483519 533532 2425109 0.99650 0.99820 0.00310 0.00130 X 409850 409850 6393152 3031887 3361265 77610 60442 17168 3788283 TENANT SECURITY DEPOSITS 27107 ESCROW DEPOSITS 32068 RESERVE FOR REPLACEMENTS 240472 RESIDUAL RECEIPTS RESERVE 9278 308925 TENANT SECURITY DEPOSITS 26252 MORTGAGE PAYABLE 7116400 7142652 X 534504 0 534504 0 534504 672489 0 672489 0 672489 PART X, LINE 2: CATHERINE BOOTH RESIDENCE, INC., A NORTH CAROLINA CORPORATION (THE OWNER), 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 OF THE PROJECT. THE OWNER FILES REQUIRED FEDERAL AND STATE INFORMATION RETURNS. FEDERAL RETURNS FOR TAX YEARS SINCE 2020 REMAIN OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. X 1 0 0 0 0 0 0 0 0 1 0 CHARLES POWELL FORMER DIRECTOR / FORMER S 0 197381 0 0 0 5025 0 0 0 28030 0 230436 0 0 JAMES SEILER DIRECTOR / TREASURER 0 123359 0 0 0 3560 0 0 0 31894 0 158813 0 0 TODD HAWKS FORMER DIRECTOR 0 48102 0 0 0 5239 0 0 0 35634 0 88975 0 0 STEPHEN MORRIS FORMER DIRECTOR 0 54205 0 0 0 0 0 0 0 24571 0 78776 0 0 STEPHEN ELLIS FORMER DIRECTOR / FORMER A 0 34747 0 0 0 4682 0 0 0 37919 0 77348 0 0 WILLIAM MOCKABEE FORMER DIRECTOR 0 48425 0 0 0 0 0 0 0 14512 0 62937 0 0 SHEILA LANIER FORMER DIRECTOR 0 40203 0 0 0 0 0 0 0 14512 0 54715 0 0 WARD MATTHEWS FORMER DIRECTOR / FORMER S 0 5789 0 0 0 4315 0 0 0 29216 0 39320 0 0 WILLIAM HOBGOOD FORMER DIRECTOR 0 10238 0 0 0 0 0 0 0 14512 0 24750 0 0 PART I, LINE 1A: LISTING OF HOUSING ALLOWANCE AMOUNTS PROVIDED TO OFFICERS AND DIRECTORS KELLY IGLEHEART (DIRECTOR / PRESIDENT) - $6,526 WILLIS HOWELL (DIRECTOR / PRESIDENT) - $19,296 RALPH BUKIEWICZ (DIRECTOR / VICE PRESIDENT) - $21,166 JANICE RIEFER (DIRECTOR) - $32,928 STEPHEN MORRIS (FORMER DIRECTOR) - $10,059 MARK ISRAEL (DIRECTOR) - $20,442 JAMES SEILER (DIRECTOR / TREASURER) -$17,382 PHILIP SWYERS (DIRECTOR / ASSISTANT TREASURER) - $16,908 STEPHEN ELLIS (FORMER DIRECTOR / FORMER ASSISTANT TREASURER) - $23,407 LEON FERRAEZ (DIRECTOR / SECRETARY) - $18,372 CHARLES POWELL (FORMER DIRECTOR / FORMER SECRETARY) - $13,518 WARD MATTHEWS (FORMER DIRECTOR / FORMER SECRETARY) - $14,704 GENE HOGG (DIRECTOR) - $12,448 RONNIE RAYMER (DIRECTOR) - $20,238 JAMES ARROWOOD (DIRECTOR) - $6,012 TODD HAWKS (FORMER DIRECTOR) - $21,122 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 CATHERINE BOOTH RESIDENCE, INC. HAS DELEGATED TO COMMUNITY MANAGEMENT CORPORATION (CMC), WHO IS ACTING IN THE CAPACITY OF MANAGEMENT AGENT FOR THE PROJECT, AUTHORITY FOR DAILY OPERATIONS AND SUPERVISORY OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 11B FINAL RETURNS ARE 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 CATHERINE BOOTH RESIDENCE, INC. CONSIST OF OFFICERS IN THE SALVATION ARMY, GEORGIA CORP., A RELATED ORGANIZATION. THEY RECEIVED NO COMPENSATION FROM CATHERINE BOOTH RESIDENCE, 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 HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. 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 N/A 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 N/A 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 N/A 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 N/A 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 N/A 0 THE SALVATION ARMY RESIDENCES INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 591737149 PROVIDE LOW COST HOUSING TO THE ELDERLY AND HANDICAPPED. FL 501(C)(3) LINE 11 N/A 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 N/A 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 N/A 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 N/A 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 N/A 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 N/A 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 N/A 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 N/A 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 N/A 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 N/A 0 WILLIAM BOOTH GARDEN 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 N/A 0 THE SALVATION ARMY WESTERN TERRIORTY 30840 HAWTHORNE BLVD RANCHO PALOS VERDES CA 90275 941156347 SPREAD THE GOSPEL OF JESUS AND MEET HUMAN NEEDS WITHOUT DISCRIMINATION CA 501(C)(3) LINE 11 N/A 0 THE SALVATION ARMY NATHIONAL HEADQUARTERS 615 SLATERS LANE ALEXANDRIA VA 22313 222406433 SPREAD THE GOSPEL OF JESUS AND MEET HUMAN NEEDS WITHOUT DISCRIMINATION VA 501(C)(3) LINE 11 N/A 0 THE SALVATION ARMY NMTC INC 1424 NORTHEAST EXPRESSWAY BROOKHAVEN GA 30329 813587388 PROVIDE FINANCIAL & OPERATIONAL SUPPORT TO SALV. ARMY SOUTHERN TERR GA 501(C)(3) LINE 11 N/A 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 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 THE SALVATION ARMY A GEORGIA CORPORATION P 183013 CASH