Civic Intelligence

Catherine Booth Friendship House

EIN 03-0494708 • 501(c)3 • Brookhaven, GA

Profile

Provide low cost housing for the elderly and disadvantaged.

1424 NE ExpresswayBrookhaven, GA 30329

www.uss.salvationarmy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.63x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

7.55x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.4%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$289,295

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 34.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

44th percentile

1.5%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,953,749

Up $58,519 (+1.5%) from 2023

Liabilities

Up

$6,428,771

Up $79,111 (+1.2%) from 2023

Net Assets

Down

-$2,475,022

Down $20,592 (-0.8%) from 2023

Revenue

Up

$851,445

Up $133,056 (+19%) from 2023

Expenses

Down

$872,037

Down $9,868 (-1.1%) from 2023

Net Income

Up

-$20,592

Up $142,924 (+87%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2011: $5,377,832Liabilities 2011: $132,631Net Assets 2011: $5,245,2012011Assets 2012: $5,192,163Liabilities 2012: $39,525Net Assets 2012: $5,152,6382012Assets 2013: $5,176,439Liabilities 2013: $38,359Net Assets 2013: $5,138,0802013Assets 2014: $7,414,935Liabilities 2014: $8,570,152Net Assets 2014: -$1,155,2172014Assets 2015: $4,943,684Liabilities 2015: $6,263,930Net Assets 2015: -$1,320,2462015Assets 2016: $4,693,165Liabilities 2016: $6,251,276Net Assets 2016: -$1,558,1112016Assets 2017: $4,640,942Liabilities 2017: $6,292,835Net Assets 2017: -$1,651,8932017Assets 2018: $4,671,084Liabilities 2018: $6,413,335Net Assets 2018: -$1,742,2512018Assets 2019: $4,464,825Liabilities 2019: $6,307,612Net Assets 2019: -$1,842,7872019Assets 2020: $4,333,730Liabilities 2020: $6,313,579Net Assets 2020: -$1,979,8492020Assets 2021: $4,153,861Liabilities 2021: $6,273,811Net Assets 2021: -$2,119,9502021Assets 2022: $3,990,619Liabilities 2022: $6,281,533Net Assets 2022: -$2,290,9142022Assets 2023: $3,895,230Liabilities 2023: $6,349,660Net Assets 2023: -$2,454,4302023Assets 2024: $3,953,749Liabilities 2024: $6,428,771Net Assets 2024: -$2,475,0222024

Highlighted filing

2024

Assets$3,953,749
Liabilities$6,428,771
Net Assets-$2,475,022

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $513,900Expenses 2011: $668,624Net Income 2011: -$154,7242011Revenue 2012: $519,374Expenses 2012: $611,937Net Income 2012: -$92,5632012Revenue 2013: $653,344Expenses 2013: $667,902Net Income 2013: -$14,5582013Revenue 2014: $666,320Expenses 2014: $896,596Net Income 2014: -$230,2762014Revenue 2015: $585,675Expenses 2015: $700,340Net Income 2015: -$114,6652015Revenue 2016: $593,174Expenses 2016: $831,039Net Income 2016: -$237,8652016Revenue 2017: $693,445Expenses 2017: $787,227Net Income 2017: -$93,7822017Revenue 2018: $716,484Expenses 2018: $806,842Net Income 2018: -$90,3582018Revenue 2019: $637,831Expenses 2019: $738,367Net Income 2019: -$100,5362019Revenue 2020: $654,141Expenses 2020: $791,203Net Income 2020: -$137,0622020Revenue 2021: $690,607Expenses 2021: $830,708Net Income 2021: -$140,1012021Revenue 2022: $668,409Expenses 2022: $839,373Net Income 2022: -$170,9642022Revenue 2023: $718,389Expenses 2023: $881,905Net Income 2023: -$163,5162023Revenue 2024: $851,445Expenses 2024: $872,037Net Income 2024: -$20,5922024

Highlighted filing

2024

Revenue$851,445
Expenses$872,037
Net Income-$20,592

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.95$6.43$2.48$0.85$0.87$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.90$6.35$2.45$0.72$0.88$0.16
2022Detailed filing. Detailed filing data is available for this year.$3.99$6.28$2.29$0.67$0.84$0.17
2021Detailed filing. Detailed filing data is available for this year.$4.15$6.27$2.12$0.69$0.83$0.14
2020Detailed filing. Detailed filing data is available for this year.$4.33$6.31$1.98$0.65$0.79$0.14
2019Detailed filing. Detailed filing data is available for this year.$4.46$6.31$1.84$0.64$0.74$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.67$6.41$1.74$0.72$0.81$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.64$6.29$1.65$0.69$0.79$0.09
2016Detailed filing. Detailed filing data is available for this year.$4.69$6.25$1.56$0.59$0.83$0.24
2015Summary only. Only limited summary data is available for this year.$4.94$6.26$1.32$0.59$0.70$0.11
2014Summary only. Only limited summary data is available for this year.$7.41$8.57$1.16$0.67$0.90$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.04$5.14$0.65$0.67$0.01
2012Summary only. Only limited summary data is available for this year.$5.19$0.04$5.15$0.52$0.61$0.09
2011Summary only. Only limited summary data is available for this year.$5.38$0.13$5.25$0.51$0.67$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 11, 2025
Return Version
2023v6.0
Gross Receipts
$851,445
Mission and Program Overview

Mission

Provide affordable housing for the elderly, handicapped and disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,503,503$3,520,629▲ $17,126
Accounts Receivable$18,684$54,871▲ $36,187
Prepaid Expenses and Deferred Charges-$20,565-
Cash and Non-Interest-Bearing Accounts$17,396$11,450▼ $5,946
Total Assets$3,895,230$3,953,749▲ $58,519
Other Assets Total$355,647$346,234▼ $9,413
Liabilities
Other Liabilities$6,229,063$6,222,961▼ $6,102
Accounts Payable and Accrued Expenses$100,837$205,810▲ $104,973
Deferred Revenue$19,760--
Total Liabilities$6,349,660$6,428,771▲ $79,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,454,430$-2,475,022▼ $20,592
Total Net Assets Fund Balance$-2,454,430$-2,475,022▼ $20,592
Total Liabilities and Net Assets / Fund Balance$3,895,230$3,953,749▲ $58,519

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,405,501$3,039,164$6,444,665
Equipment$50,697$46,688$97,385
Land$61,850-$61,850
Other Land Buildings$2,581$23,230$25,811
Other Assets Org$12,605--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Janice RieferDirector$111,416$111,416
Philip SwyersDirector / Assistant Treas$105,005$105,005
Kelly IgleheartDirector / President$102,325$102,325
Jimmy ParrishDirector$89,450$89,450
Philip HarwellDirector / Assistant Treas$87,225$87,225
Leon FerraezDirector / Secretary$64,552$64,552

Board Members and Trustees

NameTitle
Willis HowellFormer Director / Former President
Deborah SedlarDirector / Vice President
Arthur PenhaleDirector
Mark IsraelDirector
James SeilerDirector / Treasurer
Ronnie RaymerFormer Director
Stephen MorrisFormer Director
Thomas CorbittFormer Director
William MockabeeFormer Director
Charles PowellFormer Director / Former S
Lee AuvenshireSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$403,201
Program Service Revenue
$440,446
Investment Income
$7,798
Other Revenue
$0
Change in Net Assets
$-20,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$851,445
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$851,445
Total Revenue per Form 990
$851,445
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$872,037
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$319,946--$319,946
Depreciation Depletion$168,049--$168,049
Fees for Services Management-$54,958-$54,958
Office Expenses$42,750$1,587-$44,337
Fees for Services Accounting-$14,115-$14,115
Fees for Services Other$8,805--$8,805
Advertising$1,530--$1,530
Conferences and Meetings$1,202--$1,202
Other Expenses$835$31,972-$835
Fees for Services Legal$425--$425
Insurance$137--$137
Total Functional Expenses$769,405$102,632$0$872,037

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$872,037
Total Expenses per Audited Statements$872,037
Total Expenses per Form 990$872,037
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Hud Capital Advance$6,195,244
Tenant Security Deposits$27,717
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Catherine booth friendship house residence 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 catherine booth friendship house residence, inc. Consist of officers in the salvation army, georgia corp., a related organization. They received no compensation from catherine booth friendship house 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.

Filing and Contact Details

Filer

Filer Name
Catherine Booth Friendship House
EIN
03-0494708
Phone
4047281366
Address
1424 NE EXPRESSWAY, BROOKHAVEN, GA 30329
Doing Business As
Catherine Booth Friendship House Inc

Signing Officer

Name
Roland Cox
Title
Assistant Treasurer
Phone
4047281366
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roland Cox
Formed
2002
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
20

Preparer

Firm
Cohnreznick Advisory LLC
Address
3560 LENOX ROAD NE SUITE 2900, ATLANTA, GA 30326
Preparer
Andrew P Smith
Phone
4048479447
Supplemental Narrative

Additional Explanations

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.

Financial Statement Notes

PART X, LINE 2:

Catherine booth friendship house residence, inc., a texas 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 of the project. The corporation files required federal and state information returns. Federal returns for tax years since 2021 remain open for examination by the internal revenue service.

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IRS990/Form990PartVIISectionAGrp/PersonNm9PHILIP HARWELL
IRS990/Form990PartVIISectionAGrp/PersonNm10PHILIP SWYERS
IRS990/Form990PartVIISectionAGrp/PersonNm11CHARLES POWELL
IRS990/Form990PartVIISectionAGrp/PersonNm12RONNIE RAYMER
IRS990/Form990PartVIISectionAGrp/PersonNm13STEPHEN MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm14THOMAS CORBITT
IRS990/Form990PartVIISectionAGrp/PersonNm15WILLIAM MOCKABEE
IRS990/Form990PartVIISectionAGrp/PersonNm16WILLIS HOWELL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR / VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR / TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR / PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR / SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR / ASSISTANT TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR / ASSISTANT TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER DIRECTOR / FORMER S
IRS990/Form990PartVIISectionAGrp/TitleTxt12FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16FORMER DIRECTOR / FORMER PRESIDENT
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IRS990ScheduleD/EquipmentGrp/BookValueAmt050697

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