How much does the Salvation Army CEO make?

There is no filed figure. The Salvation Army is classed by the IRS as a church, so it does not file Form 990, the return where most US charities report what their officers and top staff are paid. CharityWatch, which reviews the audited financial statements the Salvation Army sends it, says it cannot report its executive salaries.

Why doesn't the Salvation Army file a Form 990?

Federal law excepts churches from filing the annual information return that other tax-exempt organizations file. The IRS designates the Salvation Army as a church, so it is not required to file, and it does not. It also does not file the annual reports that state charity regulators collect from most other public charities.

Is the Salvation Army leader's salary in the viral email true?

No filed figure exists to support any number in it. The chain email comparing charity executive pay has circulated since 2005, mostly around Christmas. Snopes rated it Outdated and said much of it was inaccurate even when it started. Snopes also notes that the Salvation Army is not required to file a Form 990 because it is primarily a religious organization.

Where can I see the Salvation Army's finances?

In its audited financial statements, which it gives to evaluators such as CharityWatch, and in the federal single audits and Form 990-T returns listed on ProPublica's Nonprofit Explorer. None of these show pay for individual leaders.

Which charities do publish what their CEO makes?

Most large US charities that are not churches file Form 990 every year, and it lists pay for officers, directors, key employees and the highest-paid staff. Our ranking of major nonprofits shows each CEO's pay from that return, with a link to it.

Salvation Army CEO salary: why it isn't published

Q: Who runs the Salvation Army in the US, and are they paid a salary?

The Salvation Army in the US is led by a National Commander and is organized into four territories (Central, Eastern, Southern and Western), each its own legal entity. Its leaders are officers, which the Salvation Army describes as clergy. The Salvation Army in the UK and Ireland, a separate territory, says its senior officers do not receive a salary; they receive an allowance to cover the cost of living, and a home is provided as officers' quarters. No filed pay figure exists for the US leaders, so this page does not state one.

Short answer

There is no filed figure for what the head of the Salvation Army is paid. Most large US charities report their officers' pay each year on IRS Form 990. The Salvation Army does not file one, because the IRS designates it as a church, and churches are excepted from filing the annual return that other tax-exempt organizations must send in.

So any number you see quoted for a Salvation Army leader's salary did not come from a Form 990. This page does not give one.

Why there is no Form 990

The IRS rule is short: every tax-exempt organization must file an annual information return except a church, a convention or association of churches, and a few related kinds of organizations. The Salvation Army's audited financial statements describe it as "a branch of the Christian Church", and the IRS classes it as a church. ProPublica's Nonprofit Explorer states:

"This organization is not required to submit tax filings because the IRS designates it as a church." (ProPublica)

The IRS record shown on Charity Navigator says the same thing in the IRS's own words: "990 - Not required to file (church)". And as CharityWatch explains, church status also means the Salvation Army does not file a Form 990 "with the IRS or state charity regulators annually as most other public charities are required to do."

Which Salvation Army

In the US it is not one filer but several legal entities. CharityWatch lists four territories, each with its own tax ID: Central (36-2167910), Southern (58-0660607), Eastern (13-5562351) and Western (94-1156347). The Eastern Territory, headquartered in West Nyack, New York, is the record that ProPublica and Charity Navigator show for EIN 13-5562351. None of them files a Form 990.

What the public record does show

No Form 990, but other filings. ProPublica lists Form 990-T returns, which report income from business activity unrelated to the charity's purpose, and federal audit reports, which organizations must file once their spending of federal grant money passes a set threshold. Neither lists pay for individual leaders.
Audited financial statements, sent voluntarily. CharityWatch says the Salvation Army "chooses to consistently respond" to its requests for complete audited financial statements and answers some governance questions. But CharityWatch is "unable to report complete information for the Salvation Army, such as executive salaries."
No star rating. Charity Navigator lists it as Not Rated because it "has not received the public data required to create a star rating." Its ratings need at least three e-filed Form 990s from the past six years.

How the Salvation Army says it pays its leaders

Its leaders are officers, which its own financial statements describe as "officers (clergy)", as quoted by CharityWatch. The US territories publish no pay figures for them.

The Salvation Army in the UK and Ireland, a separate territory, does explain its approach. It says its top leader and many others in senior roles "are ministers of religion and do not receive a salary." Instead, officers receive remuneration to cover their cost of living, and a home is provided as officers' quarters. That describes the UK and Ireland; it is not a statement about pay in the US.

The viral email about charity CEO pay

A chain email comparing what the heads of big charities are paid, this one included, has circulated since 2005 and resurfaces around Christmas. Snopes rated it Outdated and says much of it was inaccurate even when it first spread. Snopes also notes that the Salvation Army "is not required to file a Form 990 with the IRS because it is primarily a religious organization."

Because there is no filed figure, there is nothing to check the email's Salvation Army number against. We do not repeat it.

Charities that do file

For charities that file a Form 990, the CEO's pay is public and every figure can be checked against the return. See CEO pay at major US nonprofits, ranked, or the Goodwill Industries International page for a single organization year by year.

Sources

IRS, Annual exempt organization return: Who must file. Churches are excepted from filing the annual information return.
ProPublica Nonprofit Explorer, The Salvation Army (EIN 13-5562351). The IRS designates it a church; no Form 990 documents are available, only Form 990-T returns and audits.
Charity Navigator, The Salvation Army profile (EIN 13-5562351). Listed as not rated; IRS record shows it is not required to file (church).
CharityWatch, Should I Donate To The Salvation Army?, December 28, 2021. No Form 990 to the IRS or state regulators; audited statements provided voluntarily; executive salaries not reported; four US territories.
The Salvation Army UK and Ireland, Our trustees and staff pay. Senior leaders are ministers of religion who receive an allowance for the cost of living and officers' quarters, not a salary.
Snopes, Think Before You Donate!, November 13, 2005, updated November 22, 2017. The viral email comparing charity executive pay was rated Outdated.

All sources were read on September 24, 2026.