Butler County Warbirds Inc

Nonprofit profile at a glance

EIN
311708388
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Middletown, OH, USA
Phone
5137023062
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$84,679
Expenses
$67,538
Assets
$209,695
Liabilities
$20,587

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Terry G Smith (Vice President/Pilot)

People named in this filing

  • Timothy D Epperhart (Preident/Chief Pilot)
  • Terry G Smith (Vice President/Pilot)
  • Shelley J Epperhart (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educate individuals of all ages on the historical importance of aviation while America was at war and to celebrate our heroes through the preservation of their aircrafts and memorabilia as we share their stories.

What it reported doing in 2025

Candy Bomber Event. This free community event remembers the heroes of the Berlin Airlift and offers the community a chance to experience the airport in a different way. The kids get a history lesson and get the chance to catch candy bars on parachutes as we drop them from one of the museums aircraft.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 100
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 61%; rating input score 61

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 20.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 3.1; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 61% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 6 filed program accomplishments · $41K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.