Nonprofit · EIN 31-1708388
BUTLER COUNTY WARBIRDS INC
Tax-exempt · MIDDLETOWN, OH 45042
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $84,679 | $67,538 | $17,141 | $209,695 | $20,587 | $189,108 |
| December 31, 2024 | 990-EZ | $74,616 | $58,790 | $15,826 | $187,214 | $15,247 | $171,967 |
| December 31, 2023 | 990-EZ | $63,984 | $68,793 | -$4,809 | $173,652 | $17,511 | $156,141 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,642
- Membership dues
- $100
- Program service revenue
- $40,161
- Investment income
- $0
- Net income from fundraising events
- $14,879
- Net income from sales of inventory
- $13,897
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $1,050
- Occupancy
- $17,990
- Printing, publications and postage
- $3,480
- Other expenses
- $45,018
- Program services (functional)
- $41,212
Balance sheet and other
- Total assets, start of year
- $187,214
- Total assets, end of year
- $209,695
- Total liabilities, end of year
- $20,587
- Net assets, end of year
- $189,108
- Cash, savings and investments
- $49,571
- Gross receipts
- $148,074
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy D Epperhart | Preident/Chief Pilot | 21 | $0 |
| Terry G Smith | Vice President/Pilot | 2 | $0 |
| Shelley J Epperhart | Treasurer | 2 | $0 |
| Michelle G Smith | Public Relations - Social Media | 15 | $0 |
| Christopher M Arany | Director of Aircraft Maintenance | 1 | $0 |
| Steven Fugate | Building Trustee - Maintenance | 15 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy D Epperhart | Preident/Chief Pilot | 25 | $0 |
| Terry G Smith | Vice President/Pilot | 10 | $0 |
| Shelley J Epperhart | Treasurer | 3 | $0 |
| Michelle G Smith | Public Relations - Social Media | 20 | $0 |
| Christopher M Arany | Director of Aircraft Maintenance | 3 | $0 |
| Steven Fugate | Building Trustee - Maintenance | 16 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy D Epperhart | Preident/Chief Pilot | 25 | $0 |
| Terry G Smith | Vice President/Pilot | 20 | $0 |
| Shelley J Epperhart | Treasurer | 5 | $0 |
| Michelle G Smith | Public Relations - Social Media | 25 | $0 |
| Christopher M Arany | Director of Aircraft Maintenance | 3 | $0 |
| Steven Fugate | Building Trustee - Maintenance | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 1707 RUN WAY, MIDDLETOWN, OH 45042-2300
- In care of
- % ROGER PALMER
- Mailing address (990-N for 2020)
- 1707 Run Way, Middletown OH 45042
- Principal officer (990-N for 2020)
- Tim Epperhart, 8 Forestdale Ave, Fairborn OH 45324
- Signed the 990-EZ
- Timothy Epperhart, President
- Phone
- (513) 702-3062
- Website
- www.bcwarbirds.com
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.
Program accomplishments
- Historic Aircraft Ride Experience: Hands on learning experience. WWII Aviation and Basic flying information. 200-300 people per year.Expenses $36,154
- Museum Artifact Displays: 1600 Sq Ft of climate controlled area to display military and aviation artifacts from civil war thru the military's participation in the COVID 19 response. We have over 2000 visitors per year.Expenses $4,009
- Aircraft Restoration and Preservation: Restoration of aircraft to be used in our displays and ride experiences. Unable to estimate specific numbers of visitors regarding this program. However it is a draw for our museum display and will enable us to increase our WWII Flight Experience program.Expenses $100
- Partnered with the Middletown Community Foundation to start and maintain the Betty Stagg Turner Memorial Scholarship Fund. This fund will aid women in starting or advancing their careers in the field of aviation.
- 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.Expenses $380
- Cookies with Santa. This free community event celebrates the holiday season as Santa Claus flies into the museum to hand out candy canes, coloring books and other crafts. Guests are able to select from a wide selection of over 1200 complimentary cookies and cups of hot chocolate and teas.Expenses $569
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 31-1708388
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A99)
- Assets (IRS master file)
- $209,695
- Income (IRS master file)
- $148,074
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $84,679 | $67,538 | $209,695 | XML |
| 990-EZ | December 2024 | $74,616 | $58,790 | $187,214 | XML |
| 990-EZ | December 2023 | $63,984 | $68,793 | $173,652 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Tim Epperhart | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Timothy Epperhart | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1708388).
Questions about BUTLER COUNTY WARBIRDS INC
- What is the EIN of BUTLER COUNTY WARBIRDS INC?
- The employer identification number (EIN) of BUTLER COUNTY WARBIRDS INC is 31-1708388.
- Is BUTLER COUNTY WARBIRDS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to BUTLER COUNTY WARBIRDS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BUTLER COUNTY WARBIRDS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BUTLER COUNTY WARBIRDS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BUTLER COUNTY WARBIRDS INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of BUTLER COUNTY WARBIRDS INC?
- The 990-N for 2020 names Tim Epperhart.
- Who are the officers and directors of BUTLER COUNTY WARBIRDS INC?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does BUTLER COUNTY WARBIRDS INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $84,679, expenses of $67,538 and total assets of $209,695 at year end.
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