Brown County Water Utility Inc
Nonprofit profile at a glance
- EIN
- 237108111
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Morgantown, IN, USA
- Phone
- 8129886611
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $4,605,320
- Expenses
- $4,631,111
- Assets
- $32,236,237
- Liabilities
- $15,232,440
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- BEN PHILLIPS (PRESIDENT)
Highest reported compensation
- DELBERT COOPER (TREASURER): $5,500 total reported compensation
- BEN PHILLIPS (PRESIDENT): $3,700 total reported compensation
- LISA PATRICK (DIRECTOR): $3,625 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Supply safe and potable water to members of brown county water utility.
What it reported doing in 2025
The corporation sold approx. 421,778,000 gallons of water to over 6,093 customers.
Operating model
- Revenue model
- Other-operating. 98% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: 90
- Accountability: 95
- Sustainability: 48
- 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; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.6%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 6.96; rating input score 85; 85th percentile among comparable filings
- Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 0.5%; rating input score 79; 79th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: 3.4% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 7 of 7 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $6K · 7 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
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 — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 24/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Liabilities to assets ratio scored 17/100.