Salvation Army (National Corporation)
Meets Standards
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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Complaints
Salvation Army (National Corporation) meets the 20 Standards for Charity Accountability.
BBB Comment
This report covers the national office of The Salvation Army. Evaluations of local Salvation Army offices are completed by local BBBs where available. Visit www.bbb.org to search for local charity reports.
Combined Financials
The following financial review covers the National Office of the Salvation Army and all of its affiliates in the USA. This information is based on the audited combined financial review for the year ended September 30, 2022 in The Salvation Army's 2023 annual report.
Total Revenue: $2,008,809,000
Total Expenses: $3,742,197,000
Programs: $3,090,278,000
Fundraising: $243,937,000
Administrative: $407,982,000
Income in excess of expenses: $-1,733,388,000
Beginning net assets: $13,722,976,000
Other changes in net assets: $496,797,000
Ending net assets: $12,486,385
Total liabilities: $4,286,517
Total assets: $16,772,902,000
Stated Purpose:
"to preach the gospel of Jesus Christ and to meet human needs in His name without discrimination."
Year, State Incorporated:
1899, NY
Salvation Army - National Corporation (Salvation Army) reports that it works in 133 countries around the world through a network of facilities to support those in need. The organization provides shelter and food for the homeless, gifts and groceries at Christmas, daycare services, after-school tutoring, job training for displaced individuals, Bible classes for those in prison, summer camps for children, and disaster relief.
For the year ended September 30, 2022, Salvation Army (National Corporation)'s program expenses were:
Education and publications: $4,439,603
Training and development: $2,848,843
Disaster services: $3,023,151
Program awareness and support: $64,725,779
Total Program Expenses: $75,037,376
Chief Executive
Kenneth G. Hodder, National Commander
Compensation*
$110,701
Chair of the Board
Kenneth G. Hodder
Chair's Profession / Business Affiliation
National Commander, Salvation Army
Board Size
7
Paid Staff Size
114
*2022 compensation, as reported by the organization, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Note: In 2022, the National Community Relations and Development Secretary, Dale Bannon, was the highest compensated employee, receiving $255,571.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Direct mail appeals, Radio, Telemarketing, Foundation grants, Corporate solicitation
Fundraising costs were less than 1% of related contributions. (Related contributions, which totaled $70,391,510, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Salvation Army (National Corporation)'s audited financial statements for the year ended September 30, 2022.
Source of Funds
| Contributions of cash and other financial assets | $48,394,805 |
| In-kind contributions | $1,711,625 |
| Legacies and bequests | $20,285,080 |
| Contributions from split-interest agreements | $883,693 |
| Territorial assessments | $5,200,000 |
| Sales of publications | $1,824,505 |
| Investment return, net | $-20,449,654 |
| Gain on sale of land, buildings and equipment | $11,125 |
| Other revenue, primarily from affiliated territories | $41,932,156 |
| Total Income | $99,793,335 |
Programs: 94% Fundraising: 0% Administrative: 6%
| Total Income | $99,793,335 |
| Total expenses: | $79,869,323 |
| Program expenses | $75,037,376 |
| Fundraising expenses | $32,049 |
| Administrative expenses | $4,799,898 |
| Other expenses | $0 |
| Income in Excess of Expenses | $19,924,012 |
| Beginning Net Assets | $265,808,205 |
| Other Changes In Net Assets | $-8,626,535 |
| Ending Net Assets | $277,105,682 |
| Total Liabilities | $129,806,010 |
| Total Assets | $406,911,692 |
Note 1: As noted in the above financial section, "other changes in net assets" refers to a change in value of split-interest agreements.
Note 2: According to Salvation Army's audited financial statements for the year ended September 30, 2022, the organization received $1,711,625 in contributed goods and services including services ($1,312,475), advertising and media ($371,580), and airline miles ($27,570).
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.
RELATED CONTENT
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Meets Standards
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Standards Not Met
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Did Not Disclose
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Review in Progress
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Unable to Verify
Report completed by:
BBB Wise Giving Alliance