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CHARITY REVIEW
Issued: June 2026 Expires: June 2028

Salvation Army (National Corporation)

Accredited Charity
Accredited Charity

Meets Standards
(800) 725-2769
615 Slaters Lane
Alexandria, VA, 22314
https://www.salvationarmyusa.org/
📄 Full Report 🖨️ Print 📋 BBB Charity Standards

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Salvation Army (National Corporation) meets the 20 Standards for Charity Accountability.

BBB Wise Giving Alliance Comment

This report covers the national office of The Salvation Army. Evaluations of local Salvation Army offices are covered by separate reports on the four regional Territory offices (Central, Eastern, Southern, and Western).

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. In 2024, the organization states that its programs served 28 million individuals across more than 7,300 centers of operation.

For the year ended September 30, 2024, Salvation Army (National Corporation)'s program expenses were:

Program awareness and support $75,891,460
Disaster services $20,976,097
Education and publications $4,967,694
Training and development $3,297,476
Total Program Expenses $105,132,727

Chief Executive
Merle Heatwole, National Commander

Chair of the Board
Merle Heatwole

Chair's Profession / Business Affiliation
National Commander, Salvation Army

Board Size
7

Paid Staff Size
98

*2025 compensation, as reported by the organization, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Note 1: The organization reports that Merle Heatwole assumed the position of National Commander in March 2025. His compensation is not available at this time. In 2024, the organization reports that Kenneth Hodder served as National Commander, receiving $118,901 in compensation.

Note 2: The organization reports that the highest compensated employee in 2024 was National Community Relations and Development Secretary, Dale Bannon, receiving $301,102.

Method(s) Used:
Television, Grant proposals, Internet, Planned giving arrangements, Workplace Giving, Cryptocurrency

Fundraising costs were less than 1% of related contributions. (Related contributions, which totaled $47,968,623, 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, 2024.

Source of Funds
Other income, primarily from affiliated territories $48,861,006
Legacies and bequests $37,158,545
Investment income, net $15,409,777
Contributions $8,811,065
Territorial assessments $5,200,000
In-kind contributions $1,999,013
Sales of publications $1,992,456
Program service fees $259,524
Gain on sale of land, buildings, and equipment $193,227
Total Income $119,884,613

Programs: 94% Fundraising: 0% Administrative: 6%

Total Income $119,884,613
Total expenses: $111,842,468
  Program expenses $105,132,727
  Fundraising expenses $53,706
  Administrative expenses $6,656,035
  Other expenses $0
Income in Excess of Expenses $8,042,145
Beginning Net Assets $275,576,545
Other Changes In Net Assets $-20,648,213
Ending Net Assets $262,970,477
Total Liabilities $163,653,666
Total Assets $426,624,143

Note 1: As noted in the above financial section, "other changes in net assets" refers to contributions from split-interest agreements ($193,077), change in value of split-interest agreements ($6,709,741), and discontinued operations including loss on displosal (-$27,342,744).

Note 2: According to Salvation Army's audited financial statements for the year ended September 30, 2024, the organization received $1,999,013 in contributed goods and services including broadcasting and musical entertainment services ($1,548,166), advertising and media space time ($415,846), airline miles ($30,291), and computer software ($4,710).

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

Report completed by:
BBB Wise Giving Alliance