Civic Intelligence

Catherine Booth Gardens of Tyler Texas I

EIN 26-4478526 • 501(c)3 • Brookhaven, GA

Profile

Provide affordable housing for the elderly, handicapped and disabled.

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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

99th percentile

$230,436

Higher top officer pay than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$0

Flat from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Flat

$0

Flat from 2022

Revenue

Down

$0

Down $1,522,535 (-100%) from 2022

Expenses

Down

$0

Down $39,675 (-100%) from 2022

Net Income

Down

$0

Down $1,482,860 (-100%) from 2022

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2013: $6,708,250Liabilities 2013: $20,538Net Assets 2013: $6,687,7122013Assets 2016: $6,204,211Liabilities 2016: $6,897,855Net Assets 2016: -$693,6442016Assets 2017: $6,051,368Liabilities 2017: $6,906,118Net Assets 2017: -$854,7502017Assets 2018: $5,926,487Liabilities 2018: $6,884,370Net Assets 2018: -$957,8832018Assets 2019: $5,797,420Liabilities 2019: $6,913,825Net Assets 2019: -$1,116,4052019Assets 2020: $5,647,558Liabilities 2020: $6,935,695Net Assets 2020: -$1,288,1372020Assets 2021: $5,437,371Liabilities 2021: $6,920,231Net Assets 2021: -$1,482,8602021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $440,5252013Revenue 2016: $324,994Expenses 2016: $496,713Net Income 2016: -$171,7192016Revenue 2017: $342,252Expenses 2017: $503,358Net Income 2017: -$161,1062017Revenue 2018: $361,940Expenses 2018: $465,073Net Income 2018: -$103,1332018Revenue 2019: $365,797Expenses 2019: $524,319Net Income 2019: -$158,5222019Revenue 2020: $369,673Expenses 2020: $541,405Net Income 2020: -$171,7322020Revenue 2021: $390,423Expenses 2021: $585,146Net Income 2021: -$194,7232021Revenue 2022: $1,522,535Expenses 2022: $39,675Net Income 2022: $1,482,8602022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Highlighted filing

2023

Revenue$0
Expenses$0
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 1, 2024
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

Provide low cost housing for the elderly and disadvantaged.

Provide affordable housing for the elderly, handicapped and disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Other Assets Total-$0-
Total Assets$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers

Employees

NameTitleOtherTotal
Willis HowellDirector / President$117,437$117,437
Janice RieferDirector$91,413$91,413
Austruberto Flores IiiDirector / Assistant Treas$88,113$88,113
Ronnie RaymerDirector$87,982$87,982
Mark IsraelDirector$82,072$82,072
Philip SwyersDirector / Assistant Treas$81,607$81,607
Ralph BukiewiczDirector / Vice President$80,992$80,992
Arthur PenhaleDirector$80,963$80,963
Jimmy ParrishDirector$74,149$74,149
Kelly IgleheartDirector / President$69,351$69,351
Thomas CorbittDirector$67,874$67,874
Leon FerraezDirector / Secretary$64,595$64,595
Deborah SedlarDirector / Vice President$29,375$29,375

Board Members and Trustees

NameTitle
Samuel HenryDirector / Assistant Treas
James SeilerDirector / Treasurer
Philip HarwellFormer Director
Sheila LanierFormer Director
Stephen MorrisFormer Director
William HobgoodFormer Director
William MockabeeFormer Director
Stephen EllisFormer Director / Former a
Charles PowellFormer Director / Former S
Ward MatthewsFormer Director / Former S
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Catherine booth gardens of tyler, texas, inc. Receives certain management services performed by the salvation army, a georgia corporation, which has provided these services for multifamily housing hud held properties since 1976, having received authorization from the us department 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 gardens tyler, inc. Consist of officers in the salvation army, georgia corp., a related organization. They received no compensation from catherine booth gardens tyler 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.

Filing and Contact Details

Filer

Filer Name
Catherine Booth Gardens of Tyler Texas I
EIN
26-4478526
Phone
4047281300
Address
1424 NE EXPRESSWAY, BROOKHAVEN, GA 30329
Doing Business As
Catherine Booth Gardens of Tyler

Signing Officer

Name
Philip Swyers Jr
Title
Assistant Treasurer
Phone
4047281300
Signed
2024-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip Swyers Jr
Formed
2009
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

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

Financial Statement Notes

PART X, LINE 2:

Catherine booth gardens of tyler, 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 owner files required federal and state information returns. Federal returns for tax years since 2019 remain open for examination by the internal revenue service.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR / TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR / PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR / SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR / ASSISTANT TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR / VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR / ASSISTANT TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR / PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR / VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15FORMER DIRECTOR / FORMER S
IRS990/Form990PartVIISectionAGrp/TitleTxt16FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18FORMER DIRECTOR / FORMER A
IRS990/Form990PartVIISectionAGrp/TitleTxt19FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20FORMER DIRECTOR / FORMER S
IRS990/Form990PartVIISectionAGrp/TitleTxt21FORMER DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22FORMER DIRECTOR
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IRS990/MissionDesc0PROVIDE AFFORDABLE HOUSING FOR THE ELDERLY, HANDICAPPED AND DISABLED.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CATHERINE BOOTH GARDENS OF TYLER, 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 OWNER FILES REQUIRED FEDERAL AND STATE INFORMATION RETURNS. FEDERAL RETURNS FOR TAX YEARS SINCE 2019 REMAIN OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
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