Butler County Water System Inc
Nonprofit profile at a glance
- EIN
- 610669228
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Bowling Green, KY, USA
- Phone
- 2708420052
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Public Utilities
Reported finances
- Revenue
- $3,043,957
- Expenses
- $2,918,619
- Assets
- $21,493,913
- Liabilities
- $4,151,513
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Weymouth Martin (President)
- Danny Farris (Vice President)
Highest reported compensation
- Weymouth Martin (President): $3,600 total reported compensation
- Danny Farris (Vice President): $3,600 total reported compensation
- Garry Robbins (Secretary-Treasurer): $3,600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Utilitys mission is to provide high-quality water services to families and businesses in Butler County Kentucky.
What it reported doing in 2025
The Utility provides a public water system to its 5,103 residential agricultural commercial and industrial members. The Utility uses Green River as a water source and produces water at its treatment plant located on Clean Water Drive in Morgantown Kentucky. The Utility pumps finished water from the treatment plant through 519 miles of distribution main and 33 miles of service line to the metering point of each member of the Utility.
Operating model
- Revenue model
- Other-operating. 96% 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: 86
- Sustainability: 58
- Growth: 40
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: 6 of 9 controls in place; rating input score 67
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.1%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 7.36; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 0.6%; rating input score 79; 79th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 5.5% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: -1.5% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 5 of 5 board members independent · 6 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $2.9M in reported program spending
- Leadership: top reported pay $4K · 6 people listed
- Consistency: 26 of 43 current checks pass · 17 findings to review
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 5 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.
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.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 40/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesManagement column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX GrantsToDomesticIndividuals column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.