Arrow Wv Inc

Nonprofit profile at a glance

EIN
270441319
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Irving, TX, USA
Phone
9725802000
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$-6,648,078
Expenses
$20,222,510
Assets
$340,663,299
Liabilities
$379,067,270

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Roger Mosby (President)
  • Roger Krone (President)
  • Chasity McReynolds (Vice President)

Highest reported compensation

  • Roger Mosby (President): $678,877 total reported compensation
  • Roger Krone (President): $613,320 total reported compensation
  • Chasity McReynolds (Vice President): $441,970 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operated exclusively to support and benefit Boy Scouts of America, a corporation Chartered by an Act of the United States Congress on June 15, 1916 that is exempt from Federal income tax under Section 501(c)(3).

What it reported doing in 2024

Support Boy Scouts of America by developing land and related facilities for use by the Boy Scouts of America in carrying out its operations and activities. Boy Scouts of America bond issue money was used by Arrow WV Inc. in the development and construction of the Summit Bechtel Family National Scout Reserve and National Jamboree site.

Operating model

Revenue model
Affiliate-supported. 99% of the money available for current operations came from contributions from related organizations.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 65
  • Accountability: 91
  • Sustainability: 29
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 53.7%; rating input score 54
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -404.2%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 16.85; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 1.11; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 0.5%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: -14.4% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 53.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10.9M in reported program spending
  • Leadership: top reported pay $679K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 5 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.