The Western Arkansas Youth Foundation Inc

Nonprofit profile at a glance

EIN
710595665
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Fort Smith, AR, USA
Phone
4797854031
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$455,505
Expenses
$41,967
Assets
$2,660,357
Liabilities
$397,049

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

Leadership & pay

6 people listed

Executive titles in this filing

  • REX ANDERSON (VICE-PRESIDENT)
  • NATHAN HURST (PRESIDENT)
  • JANICE JUSTICE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JANICE JUSTICE (EXECUTIVE DIRECTOR): $80,445 total reported compensation
  • TAMMY ROPER (ASSISTANT DIRECTOR): $35,299 total reported compensation

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

Overview

Mission

To accept, hold, invest, reinvest and administer gifts, bequests, devises, benefits of trust (but not to act as trustee of any trust), and property of any sort, without limitation as to amount of value, and to use, disburse or donate the income or principal thereof exclusively for the use and benefit of comprehensive juvenile services, inc. An Arkansas non-profit corporation.

What it reported doing in 2024

To assist comprehensive juvenile services, inc. To obtain long-term financial funding.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 90.8%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 63.39; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 56.8%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -21.2% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 21% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $80K · 6 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.