Nonprofit · EIN 54-1771747
RUGABER FAMILY FUND
Tax-exempt · ROANOKE, VA 24018
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $218,228 | $259,845 | -$41,617 | $3,456,204 | $0 | $3,456,204 |
| December 31, 2024 | 990-PF | $259,895 | $188,063 | $71,832 | $3,539,476 | $0 | $3,539,476 |
| December 31, 2023 | 990-PF | $89,346 | $194,436 | -$105,090 | $3,527,218 | $0 | $3,527,218 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $75,953
- Dividends
- $75,312
- Interest
- $1,324
- Net gain from sales of assets
- $65,639
Expenses
- Grants and similar amounts paid
- $240,500
- Disbursements for charitable purposes
- $240,500
- Excise tax on investment income
- $1,709
Balance sheet and other
- Total assets, start of year
- $3,539,476
- Total assets, end of year
- $3,456,204
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,456,204
- Fair market value of assets
- $4,312,829
- Qualifying distributions
- $240,500
- Net investment income
- $142,275
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WALTER F RUGABER 3804 BRANDON OAKS AVE APT 716, ROANOKE, VA 24018 | Pres/Treas/Dir | 0 | $0 |
| SALLY S RUGABER 3804 BRANDON OAKS AVE APT 716, ROANOKE, VA 24018 | V. Pres/Sec/Dir | 0 | $0 |
| LESLIE A RUGABER 3202 E PIKE STREET, SEATTLE, WA 98122 | Director | 0 | $0 |
| CHRISTOPHER S RUGABER 3500 N 21st AVENUE, ARLINGTON, VA 22207 | Director | 0 | $0 |
| MARK T RUGABER 3202 E PIKE STREET, SEATTLE, WA 98122 | Director | 0 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WALTER F RUGABER 3804 BRANDON OAKS AVE APT 716, ROANOKE, VA 24018 | Pres/Treas/Dir | 0 | $0 |
| SALLY S RUGABER 3804 BRANDON OAKS AVE APT 716, ROANOKE, VA 24018 | V. Pres/Sec/Dir | 0 | $0 |
| LESLIE A RUGABER 3202 E PIKE STREET, SEATTLE, WA 98122 | Director | 0 | $0 |
| CHRISTOPHER S RUGABER 3500 N 21st AVENUE, ARLINGTON, VA 22207 | Director | 0 | $0 |
| MARK T RUGABER 3202 E PIKE STREET, SEATTLE, WA 98122 | Director | 0 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WALTER F RUGABER 3804 BRANDON OAKS AVE APT 245, ROANOKE, VA 24018 | Pres/Treas/Dir | 0 | $0 |
| SALLY S RUGABER 3804 BRANDON OAKS AVE APT 245, ROANOKE, VA 24018 | V. Pres/Sec/Dir | 0 | $0 |
| LESLIE A RUGABER 3202 E PIKE STREET, SEATTLE, WA 98122 | Director | 0 | $0 |
| CHRISTOPHER S RUGABER 3500 N 21st AVENUE, ARLINGTON, VA 22207 | Director | 0 | $0 |
| MARK T RUGABER 3202 E PIKE STREET, SEATTLE, WA 98122 | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3804 BRANDON AVE SW APT 716, ROANOKE, VA 24018-7006
- In care of
- % WALTER F RUGABER JR
- Signed the 990-PF
- WALTER F RUGABER, Pres/Treas/Dir
- Phone
- (540) 776-2245
- Return prepared by
- FOTI FLYNN LOWEN & CO PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 54-1771747
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22Z)
- Assets (IRS master file)
- $3,456,204
- Income (IRS master file)
- $459,795
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $218,228 | $259,845 | $3,456,204 | IRS |
| 990-PF | December 2024 | $259,895 | $188,063 | $3,539,476 | XML |
| 990-PF | December 2023 | $89,346 | $194,436 | $3,527,218 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 54-1771747).
Questions about RUGABER FAMILY FUND
- What is the EIN of RUGABER FAMILY FUND?
- The employer identification number (EIN) of RUGABER FAMILY FUND is 54-1771747.
- Is RUGABER FAMILY FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to RUGABER FAMILY FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RUGABER FAMILY FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RUGABER FAMILY FUND 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 RUGABER FAMILY FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of RUGABER FAMILY FUND?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does RUGABER FAMILY FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $218,228, expenses of $259,845 and total assets of $3,456,204 at year end.
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