William J Butler Foundation Inc

William J Butler Foundation reports $4.5M revenue with only $250 in expenses in latest filing, raising questions about fund utilization.

EIN: 136199607 · Wilmington, DE · Updated: 2026-03-28

$1.5MRevenue
$4.8MAssets
20/100Mission Score (Poor)

Is William J Butler Foundation Inc Legit?

Significant Concerns

GoodFiling Consistency
UnknownSpending Efficiency
ModerateTransparency
5 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

About William J Butler Foundation Inc

William J Butler Foundation Inc (EIN: 136199607) is a nonprofit organization based in Wilmington, DE. The organization reported total revenue of $1.5M and total assets of $4.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of William J Butler Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

60Years Operating
Mid-SizeSize Classification
10Years of Filings
MixedRevenue Trajectory

William J Butler Foundation Inc is a mid-size nonprofit that has been operating for 60 years, with 10 years of IRS 990 filings on record (2011–2023).

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$4.6M
Total Expenses$250
Surplus / Deficit+$4.6M
Total Assets$4.6M
Total Liabilities$1
Net Assets$4.6M
Operating Margin100.0%
Debt-to-Asset Ratio0.0%
Months of Reserves219905.5 months

Financial Health Grade: A

In 2023, William J Butler Foundation Inc reported a surplus of $4.6M with revenue exceeding expenses, holds 219905.5 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).

Financial Trends

YearRevenue ChangeExpense ChangeAsset Change
2023+457455700.0%+100.0%+64819.4%
2022+0.0%-20.9%-1.7%
2021+0.0%-9.7%-2.2%
2020+0.0%+0.0%-2.3%
2019+0.0%-20.4%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date1966

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The William J Butler Foundation Inc. exhibits an unusual financial profile based on its IRS 990 filings. For most of its reported history, the organization has declared minimal revenue (often $1) and very low expenses, suggesting it may operate as a private foundation with limited public-facing activity or primarily as a holding entity. However, the 202312 filing shows a significant spike in revenue to $4,574,558, with reported expenses of only $250. This discrepancy between substantial revenue and negligible expenses raises questions about the nature of its financial activities and how these funds are being utilized or held. The consistent reporting of zero officer compensation across all filings indicates a volunteer-led or uncompensated leadership structure, which can be a positive for efficiency but also warrants scrutiny given the recent large revenue influx. The foundation's assets have grown substantially, from $1,037 in 2011 to $4,581,365 in 2023, largely driven by the recent revenue. The extremely low reported expenses, particularly in 2023, make it difficult to assess spending efficiency in terms of program delivery, as there's no clear breakdown of program vs. administrative costs when total expenses are only $250. The lack of detailed expense reporting beyond minimal amounts for most years, and the sudden large revenue with almost no corresponding expenses in the latest filing, suggests a need for greater transparency regarding its operational model and how its significant assets are being deployed towards its mission, if any is actively pursued.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates William J Butler Foundation Inc with a Mission Score of 20 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

According to IRS 990 filings, William J Butler Foundation Inc allocates its expenses as follows: admin: 100%, programs: 0%, fundraising: 0%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$4.6MTotal Revenue
$250Total Expenses
$4.6MTotal Assets
$1Total Liabilities
$4.6MNet Assets

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all filings, indicating that officers are not compensated, which is unusual for an organization with growing assets and, in its latest filing, significant revenue.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of William J Butler Foundation Inc's IRS 990 filings:

Strengths

The following positive indicators were identified for William J Butler Foundation Inc:

Frequently Asked Questions about William J Butler Foundation Inc

Is William J Butler Foundation Inc a legitimate charity?

Based on AI analysis of IRS 990 filings, William J Butler Foundation Inc (EIN: 136199607) significant concerns. Mission Score: 20/100. 5 red flags identified, 2 strengths noted.

How does William J Butler Foundation Inc spend its money?

Detailed spending breakdown data is not yet available for William J Butler Foundation Inc. Check back for updated IRS 990 analysis.

Are donations to William J Butler Foundation Inc tax-deductible?

William J Butler Foundation Inc is registered as a tax-exempt nonprofit (EIN: 136199607). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What is the primary purpose or mission of the William J Butler Foundation Inc., given its minimal historical expenses and recent large revenue spike?

The filings do not provide sufficient detail to understand the foundation's active programmatic mission, especially considering the negligible expenses reported for most years and the latest period's $4.5M revenue with only $250 in expenses.

How are the significant assets ($4,581,365 in 2023) being managed and deployed towards charitable purposes?

The filings do not detail how these assets are being used or invested for charitable activities, as expenses are consistently very low, even with substantial assets.

Why did revenue jump from $1 in 2022 to over $4.5 million in 2023, with no corresponding increase in reported expenses?

The filings do not explain this dramatic financial shift, which suggests a significant, undisclosed transaction or change in financial strategy without an apparent increase in operational activity.

Is the organization primarily a grant-making entity, and if so, where are the grants reported?

The filings do not show significant grant disbursements, as total expenses are consistently very low, making it unlikely to be an active grant-making foundation based on the provided data.

Filing History

IRS 990 filing history for William J Butler Foundation Inc showing financial trends over 10 years of public records:

Total assets increased by 441690.3% over the same period, from $1K to $4.6M. Total functional expenses fell by 67.1%, from $760 to $250. In its most recent filing year (2023), William J Butler Foundation Inc reported a surplus of $4.6M, with revenue exceeding expenses. The organization holds $1 in liabilities against $4.6M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $4.6M.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $4.6M $250 $4.6M $1 View 990
2022 $1 $125 $7K $1 View 990
2021 $1 $158 $7K $1
2020 $1 $175 $7K $1
2019 $1 $175 $8K $1
2015 $1 $0 $9K $0 View 990
2014 $11K $2K $9K $0 View 990
2013 $0 $19 $898 $0 View 990
2012 $0 $120 $917 $0 View 990
2011 $0 $760 $1K $0 View 990

Year-by-Year Financial Summary

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for William J Butler Foundation Inc:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for William J Butler Foundation Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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