Nonprofit · EIN 61-0447252
RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY
Also known as FRIENDSHIP MANOR NURSING HOME
Tax-exempt · SPRINGBORO, OH 45066
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990-PF | $115,619 | $153,776 | -$38,157 | $7,247,026 | $3,580 | $7,243,446 |
| September 30, 2024 | 990-PF | $126,573 | $116,137 | $10,436 | $7,035,665 | $7,491 | $7,028,174 |
| September 30, 2023 | 990 | $260,251 | $116,867 | $143,384 | $6,418,327 | $15,781 | $6,402,546 |
Financial details: 990-PF for the year ended September 30, 2025
Revenue
- Dividends
- $85,980
- Interest
- $39
- Other income
- $29,600
Expenses
- Grants and similar amounts paid
- $60,000
- Compensation of officers, directors and key employees
- $82,441
- Disbursements for charitable purposes
- $60,000
- Excise tax on investment income
- $304
Balance sheet and other
- Total assets, start of year
- $7,035,665
- Total assets, end of year
- $7,247,026
- Total liabilities, end of year
- $3,580
- Net assets, end of year
- $7,243,446
- Fair market value of assets
- $4,157,634
- Qualifying distributions
- $60,000
- Net investment income
- $115,619
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL RABUKA 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | President | 1 | $82,441 |
| TOM CLARK 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Vice President | 1 | $0 |
| DANNY DUBOSQUE 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Secretary | 1 | $0 |
| PAUL ADEOGUN 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
| MELVIN KIRKWOOD 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
| LIZ B MUHLENBECK 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
| RICHARD WILSON 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
990-PF for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL RABUKA 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | President | 1 | $82,441 |
| TOM CLARK 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Vice President | 1 | $0 |
| DANNY DUBOSQUE 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Secretary | 1 | $0 |
| PAUL ADEOGUN 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
| MELVIN KIRKWOOD 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
| LIZ B MUHLENBECK 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
| RICHARD WILSON 251 W CENTRAL AVE SUITE 263, SPRINGBORO, OH 45066 | Director | 1 | $0 |
990 for the year ended September 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL RABUKA | President Trustee or director, Officer | 1 | $82,441 |
| TOM CLARK | Vice President Trustee or director, Officer | 1 | $0 |
| DANNY DUBOSQUE | Secretary Trustee or director, Officer | 1 | $0 |
| PAUL ADEOGUN | Director Trustee or director | 1 | $0 |
| LEE HALL | Director Trustee or director | 1 | $0 |
| LIZ B MUHLENBECK | Director Trustee or director | 1 | $0 |
| RICHARD WILSON | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 251 W CENTRAL AVE 263, SPRINGBORO, OH 45066-1103
- Signed the 990-PF
- MICHAEL RABUKA, President
- Phone
- (502) 830-0030
- Return prepared by
- BROWN BROWN AND ASSOCIATES P C
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990-PF on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990-PF on file |
IRS record
- EIN
- 61-0447252
- 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
- 1938
- Accounting year ends
- September
- Files
- Form 990-PF
- Category (NTEE)
- Health care (E39Z)
- Assets (IRS master file)
- $7,247,026
- Income (IRS master file)
- $115,619
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | September 2025 | $115,619 | $153,776 | $7,247,026 | XML |
| 990-PF | September 2024 | $126,573 | $116,137 | $7,035,665 | XML |
| 990 | September 2023 | $260,251 | $116,867 | $6,418,327 | XML |
| 990 | September 2022 | $245,993 | $118,699 | $6,215,146 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 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 61-0447252).
Questions about RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY
- What is the EIN of RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY?
- The employer identification number (EIN) of RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY is 61-0447252.
- Is RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1938.
- Are donations to RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended September 2025.
- Who are the officers and directors of RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY?
- The 990-PF for the year ended September 30, 2025 lists 7 people; 1 received compensation from the organization, the highest $82,441 (MICHAEL RABUKA, President).
- How much revenue does RURAL EDUCATIONAL ASSOCIATION OF KENTUCKY have?
- On its 990-PF for the year ended September 30, 2025 it reported revenue of $115,619, expenses of $153,776 and total assets of $7,247,026 at year end.
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