Child care residential treatment and educational facility for troubled adolescent youth

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 185 volunteers and 70 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $1.7M a year · 70% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$95K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Plus $2.8M in investments, Pt X · Ln 11–13
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$360K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.1M
+79% vs prior year
Spent
$4.0M
To programs
79%
Net assets
$9.0M
By yearFY2020–FY2022
Revenue
$3.1M
FY2022▲ +79%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$1.7M
FY2022$3.1M
Expenses
$4.0M
FY2022▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.1M
FY2021$4.2M
FY2022$4.0M
Net assets
$9.0M
FY2022▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2020$10.0M
FY2021$7.6M
FY2022$9.0M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022. IRS ruling in Jun 1958.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $3.2M Management & general 20% · $798K Fundraising 1% · $39K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990; $95K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$95,000Pt VII · Sec A

Luis Moreno’s $95K as CEO is at the 30th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2022FY2020
Luis Moreno$95,000$41,259
Dr Chester Lien—$74,001
Ted Kurt—$64,982

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides residential care and education for troubled adolescent youth.

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Provided by the organization

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1 program · $3.2M · in their own filed words · FY2021
01

Arrowheads Mission is to motivate at-risk youth to become productive and responsible young men and women by providing the highest quality counseling, education, and social services to youth and their families.

$3.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$100K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Fees for servicesLn 2g$2.4M
Gifts and grantsLn 1h$568K
Other incomeLn 4–11$168K
Money outPt IX
$4.0M
Ln 25
Programscol B$3.2M
Managementcol C$798K
Fundraisingcol D$39K
Owns and owesPt X
$9.0M
net assets · Ln 32
Cash and savingsLn 1–2$396K
Total assetsLn 16$9.3M
LiabilitiesLn 26$360K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$568K
Government grantsLn 1e$525K
Fundraising eventsLn 1c$9K
Fees for servicesLn 2g$2.4M
Other incomeLn 4–11$168K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$396K
Cash and savings togetherLn 1–2$396K
InvestmentsLn 11–13$2.8M
Land, buildings, equipmentLn 10c$5.2M
Other assetsLn 15$846K
Total assetsLn 16$9.3M
LiabilitiesLn 26$360K
Net assetsLn 32$9.0M
OperationsPt I, VI
EmployeesI 570
VolunteersI 6185
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$204K$396K
InvestmentsLn 11–13$3.2M$2.8M
Land, buildings, equipmentLn 10c$5.2M
Total assetsLn 16$9.9M$9.3M
LiabilitiesLn 26$57K$360K
Net assetsLn 32$9.9M$9.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.0M$1.5M$478K
Pension plan contributionsLn 8$40K$31K$10K
Other employee benefitsLn 9$243K$202K$42K
Payroll taxesLn 10$168K$129K$38K
Depreciation, depletion and amortizationLn 22$324K$324K
Other expenses (24a–d)Ln 24$1.2M$926K$231K$39K
Total functional expensesLn 25$4.0M$3.2M$798K$39K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $3.1M$4.0M−$911K$9.0M 990 PDF
FY2021 $1.7M$4.2M−$2.4M$7.6M 990 PDF
FY2020 $2.4M$4.1M−$1.7M$10.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $3,086,642 revenue, 12 lines filed
I-8 Contributions and grants$568,082
I-9 Program service revenue$2,350,451
I-10 Investment income$0
I-11 Other revenue$168,109
I-12 Total revenue$3,086,642
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$2,477,257
I-16a Professional fundraising fees$0
I-17 Other expenses$1,519,931
I-18 Total expenses$3,997,188
I-19 Revenue less expenses−$910,546
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,086,642 across 7 lines filed
VIII-1c Fundraising events$9,450
VIII-1e Government grants$525,272
VIII-1f All other contributions, gifts and grants$33,360
VIII-1h Total contributions, gifts and grants$568,082
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,350,451$2,350,451
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $168,109$168,109
VIII-12 Total revenueRelated to mission $2,518,560 · Unrelated business $0 · Excluded from tax $0$3,086,642
Part IX · Statement of functional expenses $3,997,188 across 6 lines filed
IX-7 Other salaries and wagesPrograms $1,548,405 · Management $477,512$2,025,917
IX-8 Pension plan contributionsPrograms $30,891 · Management $9,568$40,459
IX-9 Other employee benefitsPrograms $201,526 · Management $41,705$243,231
IX-10 Payroll taxesPrograms $129,496 · Management $38,154$167,650
IX-22 Depreciation, depletion and amortizationPrograms $324,263$324,263
IX-24 Other expenses (24a–d)Programs $925,839 · Management $230,749 · Fundraising $39,080$1,195,668
IX-25 Total functional expensesPrograms $3,160,420 · Management $797,688 · Fundraising $39,080$3,997,188
Part X · Balance sheet $9,327,606 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $204,321$396,209
X-4 Accounts receivableStart of year $453,106$112,281
X-10c Land, buildings and equipment, net$5,220,959
X-11 Publicly traded securitiesStart of year $3,218,804$2,752,219
X-15 Other assetsStart of year $6,059,458$845,938
X-16 Total assetsStart of year $9,935,689$9,327,606
X-17 Accounts payable and accrued expensesStart of year $57,301$38,662
X-25 Other liabilities$321,102
X-26 Total liabilitiesStart of year $57,301$359,764
X-27 Net assets without donor restrictionsStart of year $6,442,976$5,351,633
X-28 Net assets with donor restrictionsStart of year $3,435,412$3,616,209
X-32 Total net assets or fund balancesStart of year $9,878,388$8,967,842
X-33 Total liabilities and net assetsStart of year $9,935,689$9,327,606
Part XI · Reconciliation of net assets $8,967,842 net assets at year end
XI-1 Total revenue$3,086,642
XI-2 Total expenses$3,997,188
XI-3 Revenue less expenses−$910,546
XI-4 Net assets at start of year$9,878,388
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,967,842

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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