﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-23T15:30:02-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264829994</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>J AND K INCOME TAX LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>125 DORY DRIVE</AddressLine1Txt>
        <CityNm>SALVISA</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40372</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>610891535</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FAYETTE COUNTY EDUCATION ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FAYE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>523 WELLINGTON WAY SUITE 180</AddressLine1Txt>
        <CityNm>Lexington</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40503</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JESSICA HILER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8592219326</PhoneNum>
      <SignatureDt>2024-10-22</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOE MORRIS</PreparerPersonNm>
      <PTIN>P00740036</PTIN>
      <PhoneNum>8596138725</PhoneNum>
      <PreparationDt>2024-10-23</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>165881</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>124236</MembershipDuesAmt>
      <OtherRevenueTotalAmt>41645</OtherRevenueTotalAmt>
      <TotalRevenueAmt>165881</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>6070</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6952</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>31636</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>802</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>38471</OtherExpensesTotalAmt>
      <TotalExpensesAmt>83931</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>81950</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>256199</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>338149</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>256199</BOYAmt>
        <EOYAmt>338149</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>256199</BOYAmt>
        <EOYAmt>338149</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>256199</BOYAmt>
        <EOYAmt>338149</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTE EDUCATION IN PUBLIC SCHOOLS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IMPROVED EDUCATION AWARENESS BY CONDUCTING TRAINING, CONFERENCES, AND SEMINARS DURING THE YEAR</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5867</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>5867</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA HILER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLA TRAHAN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="STMA01">PAUL BROWN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA SEWELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>PAUL BROWN</PersonNm>
        <USAddress>
          <AddressLine1Txt>523 WELLINGTON WAY SUITE 180</AddressLine1Txt>
          <CityNm>Lexington</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>40503</ZIPCd>
        </USAddress>
        <PhoneNum>8592240907</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>162800</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>157683</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>157700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135336</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124236</CurrentTaxYearAmt>
        <TotalAmt>737755</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>162800</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>157683</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>157700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135336</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124236</CurrentTaxYearAmt>
        <TotalAmt>737755</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>737755</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>162800</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>157683</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>157700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135336</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124236</CurrentTaxYearAmt>
        <TotalAmt>737755</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleC documentId="990C">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountINTEREST 395BOOK DIFF 41,250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountADJUST FOR DIFF 11,526OTHER EXPENSES 26,945</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="STMA01">
      <CompensationExplanationGrp>
        <PersonNm>PAUL BROWN</PersonNm>
        <ShortExplanationTxt>MR. BROWN IS THE TREASURER. HE IS COMPENSATED FOR THESE DUTIES.</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>