Nonprofit · EIN 61-0669228
BUTLER COUNTY WATER SYSTEM INC
Tax-exempt (reinstated) · BOWLING GREEN, KY 42102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,043,957 | $2,918,619 | $125,338 | $21,493,913 | $4,151,513 | $17,342,400 |
| December 31, 2024 | 990 | $2,647,872 | $2,855,118 | -$207,246 | $21,556,610 | $4,339,548 | $17,217,062 |
| December 31, 2023 | 990 | $2,789,677 | $2,612,347 | $177,330 | $22,025,749 | $4,601,443 | $17,424,306 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $32,733
- of which government grants
- $32,733
- Program service revenue
- $2,923,298
- Investment income
- $87,926
- Net gain from sales of assets
- $4,604
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $2,000
- Compensation of officers, directors and key employees
- $18,000
- Salaries, compensation and benefits (total)
- $19,377
- Professional fundraising fees
- $0
- Legal fees
- $5,785
- Accounting fees
- $12,000
- Occupancy
- $9,739
- Travel
- $3,051
- Depreciation
- $994,098
Balance sheet and other
- Total assets, start of year
- $21,556,610
- Total assets, end of year
- $21,493,913
- Total liabilities, end of year
- $4,151,513
- Net assets, end of year
- $17,342,400
- Land, buildings and equipment
- $18,144,857
- Gross receipts
- $3,043,957
- Employees
- 5
- Volunteers
- 0
- Year formed
- 1971
- State of legal domicile
- KY
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Weymouth Martin | President Trustee or director, Officer | 1 | $3,600 |
| Danny Farris | Vice President Trustee or director, Officer | 1 | $3,600 |
| Garry Robbins | Secretary-Treasurer Trustee or director, Officer | 1 | $3,600 |
| Carl Daugherty | Director Trustee or director | 1 | $3,600 |
| William Wells | Director Trustee or director | 1 | $3,600 |
| Jacob Cuarta | General Manager Officer | 5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Weymouth Martin | President Trustee or director, Officer | 1 | $3,600 |
| Danny Farris | Vice President Trustee or director, Officer | 1 | $3,600 |
| Garry Robbins | Secretary-Treasurer Trustee or director, Officer | 1 | $3,600 |
| Carl Daugherty | Director Trustee or director | 1 | $3,600 |
| William Wells | Director Trustee or director | 1 | $3,600 |
| Jacob Cuarta | General Manager Officer | 5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Weymouth Martin | President Trustee or director, Officer | 1 | $3,600 |
| Danny Farris | Vice President Trustee or director, Officer | 1 | $3,600 |
| Garry Robbins | Secretary-Treasurer Trustee or director, Officer | 1 | $3,600 |
| Carl Daugherty | Director Trustee or director | 1 | $3,600 |
| William Wells | Director Trustee or director | 1 | $3,600 |
| Jacob Cuarta | General Manager Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10180, BOWLING GREEN, KY 42102-4780
- In care of
- % JACOB CUARTA
- Principal officer (990 for 2025)
- Jacob Cuarta, PO BOX 10180, BOWLING GREEN, KY 421024780
- Signed the 990
- Jeff Peeples, Manager of Finance & Administration
- Phone
- (270) 842-0052
- Website
- www.butlerwater.com
Mission
The Utilitys mission is to provide high-quality water services to families and businesses in Butler County Kentucky.
Program accomplishments
- 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.Expenses $2,918,619 · revenue $3,043,957
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-0669228
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W80)
- Assets (IRS master file)
- $21,493,913
- Income (IRS master file)
- $3,043,957
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- April 14, 2014
- Reinstated
- Effective June 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,043,957 | $2,918,619 | $21,493,913 | IRS |
| 990 | December 2024 | $2,647,872 | $2,855,118 | $21,556,610 | IRS |
| 990 | December 2023 | $2,789,677 | $2,612,347 | $22,025,749 | XML |
| 990 | December 2022 | $2,314,728 | $2,968,510 | $22,052,539 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
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 61-0669228).
Questions about BUTLER COUNTY WATER SYSTEM INC
- What is the EIN of BUTLER COUNTY WATER SYSTEM INC?
- The employer identification number (EIN) of BUTLER COUNTY WATER SYSTEM INC is 61-0669228.
- Is BUTLER COUNTY WATER SYSTEM INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective June 15, 2012.
- Are donations to BUTLER COUNTY WATER SYSTEM INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BUTLER COUNTY WATER SYSTEM 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 WATER SYSTEM 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 WATER SYSTEM INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BUTLER COUNTY WATER SYSTEM INC?
- The 990 for the year ended December 31, 2025 names Jacob Cuarta.
- Who are the officers and directors of BUTLER COUNTY WATER SYSTEM INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 5 received compensation from the organization, the highest $3,600 (Weymouth Martin, President).
- How much revenue does BUTLER COUNTY WATER SYSTEM INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,043,957, expenses of $2,918,619 and total assets of $21,493,913 at year end.
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