BROWN COUNTY WATER UTILITY INC (EIN 237108111) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1964

Legal Domicile

Principal Officer

BEN PHILLIPS

Phone

8129886611

Tax Period

2023-01-01 to 2023-12-31

BROWN COUNTY WATER UTILITY INC, founded in 1964, is a community nonprofit that reported $4.6M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $701K, a strong 15% operating margin.

Mission

SUPPLY SAFE AND POTABLE WATER TO MEMBERS OF BROWN COUNTY WATER UTILITY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $4,351,631

Investment Income $228,077

Other Revenue $4,350

TOTAL REVENUE $4,584,058

Expense Breakdown

Grants Paid $0

Salaries & Benefits $986,129

Fundraising Expenses $0

Other Expenses $2,897,290

TOTAL EXPENSES $3,883,419

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,584,058	$4,081,286	+0.1%
Expenses	$3,883,419	$3,941,715	0.0%
Net Income	$700,639	$139,571	+4.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$14,650

Total Directors

$5,550

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DELBERT COOPER	TREASURER	1.00	Officer	$4,900	$0	$4,900
BEN PHILLIPS	PRESIDENT	1.00	Officer	$3,350	$0	$3,350
DAN HUESMAN	VICE PRESIDE	1.00	Officer	$3,250	$0	$3,250
ROGER HICKEY	SECRETARY	1.00	Officer	$3,150	$0	$3,150
JAMES MCDONALD	DIRECTOR	1.00	Director	$2,000	$0	$2,000
DON POYNTER	DIRECTOR	1.00	Director	$1,950	$0	$1,950
SUSAN MCCLAIN	DIRECTOR	1.00	Director	$1,600	$0	$1,600

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$4,584,058	$3,883,419	$34,026,871	$700,639
2022	$4,081,286	$3,941,715	$27,120,588	$139,571
2021	$4,056,634	$3,638,967	$27,450,261	$417,667
2020	$4,196,893	$3,512,714	$27,584,031	$684,179
2019	$3,780,069	$4,101,549	$27,541,340	$-321,480
2018	$4,857,027	$3,873,501	$27,807,919	$983,526

BROWN COUNTY WATER UTILITY INC