Year, State Incorporated: 1899, New York

Affiliates: The Salvation Army, USA, comprised of the Salvation Army - National Headquarters; four Territorial Headquarters located in California, Georgia, Illinois, and New York; 39 Divisions; and more than 9,200 local units. The Salvation Army International Headquarters, London, England.

Stated Purpose: "to preach the Gospel of Jesus Christ and to meet human needs in His name without discrimination."

The BBB Wise Giving Alliance is completing an updated evaluation of the Salvation Army in relation to the Standards for Charity Accountability. When the evaluation is completed, it will be posted on the www.give.org website. In the meantime, this report information is being provided to assist donors and potential donors.

The Salvation Army - National Headquarters (SANH) reports that it examines and evaluates public attitudes, analyzes the procedures of its divisions and local units, identifies Salvation Army policies with community needs and plans projects that will benefit the public interest. SANH plans and supervises conferences attended by Salvation Army USA delegates. SANH produces publications for distribution such as the biweekly The War Cry, Young Salvationist magazine and Women's Ministry Resources, a manual providing weekly programs, activities and devotions for women's organizations promoting home ideals though Christian fellowship. SANH publishes spiritual, educational and study materials for children, young people and adults in organized studies. SANH coordinates services of Salvation Army divisions and local units, provides administrative services to the four territorial headquarters and provides counseling, music programs and social activities to students of Asbury College and Theological Seminary. The National Archives collects, preserves and makes available Salvation Army media, books, manuscripts and photographs for research projects.

For the fiscal year ended September 30, 2004, SANH's program expenses were:

Through its 1,329 Corps community centers, Salvation Army - USA (SA) offers religious services, evangelistic campaigns, family counseling, day care centers, youth activities, and other social programs. Some centers offer free temporary shelter to accommodate transient men and women in financial straits and low-cost housing to men and women living on pensions or Social Security. Some centers provide services for young women, such as group therapy, vocational guidance, educational opportunities, and day care. All centers offer religious and social programs for youngsters, such as Sunday school, Bible school, classes, athletics, and camping. SA provides outpatient care, aftercare for young mothers, and counseling to help women avoid repeated unwanted pregnancies. SA's prisoner rehabilitation and crime prevention programs include such activities as Bible correspondence courses, pre-release job training, employment opportunities, and spiritual and material aid. Salvationists regularly conduct services in jails and prisons. SA aids needy families, the elderly and homeless people at Christmas by providing funds for Christmas dinners and gifts, visiting shut-ins, and giving toys and clothing to children of prisoners. SA relief teams provide emergency service at disaster scenes, giving food, clothing, and spiritual comfort to victims and food and drink to rescue workers. Salvationists contribute to the World Services Fund which, with additional funding from public and private sources, works to find long-term solutions to poverty in developing countries. SA also provides employment and work therapy to participants in social services programs. Through its adult rehabilitation centers, SA provides counseling to men and women with alcoholism and other problems. Some rehabilitation centers are designated as halfway houses where former prisoners participate in work-release programs. Some centers provide work therapy through processing of donated materials such as furniture, appliances or clothing. The renovated items are sold to the public through SA's 1,629 thrift stores, with some proceeds used to maintain each center and its programs. SA operates club-type residences in the larger U.S. cities for working women who have difficulty securing affordable housing. SA homes for older people and retirement developments for elderly married couples offer senior citizens living accommodations at moderate cost. SA also runs maternity homes to shelter young mothers. SA reports that for the year ending December 30, 2003, more than 32 million individuals sought SA's assistance.

According to unaudited financial information for the fiscal year ended September 30, 2004, SA's program expenses were:

Chief Executive Officer: Commissioner W. Todd Bassett, National Commander

Chair of National Advisory Board: Edsel B. Ford II

Chair's Profession / Business Affiliation: Board Director, Ford Motor Company

Commissioners' Conference Size: 7

National Headquarters Paid Staff Size: 92 (62 employees and 30 active officers)
Community-Based Paid Staff Size: 59,138

Local Salvation Army units raise funds through contributions (from direct mail, the "Christmas Kettle Appeal," legacies, trusts, and member donations), sales to the public, Internet appeals, cause-related marketing, government grants, allocations from local United Ways, and program service fees. These local units then remit 10% of their income to Divisional Headquarters, who in turn remit approximately 10% of their income to four Territorial Headquarters. The Territorial Headquarters provide support to SANH for its administrative services and publications.

According to unaudited financial information for the fiscal year ended September 30, 2004, fund raising costs for all of the local units were 8% of related contributions. (Related contributions, which totaled $1,518,339,000 are donations received as a result of fund raising activities.)

The Salvation Army - National Headquarters 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's audited financial statements for the fiscal year ended September 30, 2004:

Uses of Funds as a % of Total Income Programs: 87% Fund Raising: <1% Administrative 13%

Note 1: The Salvation Army, National Headquarters reports it generally does not conduct fund raising. A majority of the funds collected are raised by local Salvation Army units. For more information, see the fund raising section of this report.

The following information is based on unaudited financial information for the fiscal year ended September 30, 2004:

Note 2: According to Salvation Army - USA's unaudited financial statement for the year ended September 30, 2004, the other change in net assets of ($37,470,000) is a change in the estimated additional liability for retirement benefits.

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This report is not to be used for fund raising or promotional purposes.