US Military Racquetball Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Military Racquetball Federation (MRF) aka Military Adaptive Court Sports (MACS) is dedicated to promoting and teaching adaptive court sport programs such as pickleball, racquetball and badminton as well as events for branches of service members here and abroad. We collaborate with Veterans Administration Recreational Therapists and veterans to promote healing and fellowship through sports activities.
- Income
- $290,855
- Spending
- $282,235
- Spent on programs
- 65%
- Reserves
- 1.1 months of spending
- Largest source of income
- government grants, 93%
- Employees
- 0
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 68 out of 100. Higher than 33% of charities in its peer group (public benefit, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 1.1 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 82% on the year before.
Spending floor
8 of 1565% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 62 out of 100. Higher than 39% of charities in its peer group (public benefit, $250k to $1m).
Independent board
5 of 251 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $67,404 spent. This program focuses on utilizing pickleball as a rehabilitation tool for addressing both the physical and mental challenges faced by individuals affected by combat-related issues and other circumstances, including post-traumatic stress (PTS), traumatic brain injuries, as well as other visible and invisible injuries. In 2024, MACS continued its primary objective of introducing and teaching adaptive sports to injured military service members, in collaboration with VA recreation therapists across 16 locations, positively impacting 458 participants. The program features an ongoing six-week clinic, operating on an approximate five-cycle annual rotation, accommodating both recurring and new locations. Equipment is provided to participants, and certified instructors deliver training and compile statistical data on the programs impact.
- $13,733 spent. Racquetball Clinics provide adaptive racquetball instruction to support injured service members and veterans coping with PTSD, traumatic brain injuries, and other combat-related injuries. In 2024, MACS partnered with VA recreation therapists at 3 sites, serving 101 participants. The program features six-week clinics, operating on a recurring five-cycle annual schedule. Participants receive equipment, certified instruction, and program evaluations to track outcomes.
- $40,078 spent. Badminton Clinics operate as a therapeutic program addressing physical and mental health challenges of combat-affected veterans and service members. In 2024, VA recreation therapists collaborated with MACS to deliver six-week clinics across multiple sites, reaching 273 participants. Equipment was supplied to all participants, with certified instructors delivering adaptive instruction and tracking program outcomes for evaluation.
- (Table Tennis Clinics) Table Tennis Clinics were introduced as a rehabilitation and adaptive sport option for veterans and service members coping with combat-related challenges, including PTSD and traumatic brain injuries. In 2024, six-week clinics were conducted across multiple sites, reaching 186 participants and expanding program reach. Adaptive instruction, equipment support, and data tracking were integrated into the program model. $ 27326 (Padel Clinics) Padel Clinics expanded MACS adaptive sports offerings, introducing this fast-growing sport to veterans and service members dealing with both visible and invisible injuries. In 2024, six-week clinics were conducted across multiple sites, reaching 211 participants and expanding program reach using certified instructors and recreation therapists collaborated to deliver adaptive padel training, with equipment support and program tracking provided. This program broadened the menu of adaptive sports available, encouraging long-term participation and engagement. $30970 (Integration Program) Integration MACS sent participants to racquetball events for competition and exhibition. In 2024, 10 graduates of our clinic programs were invited to participate in outdoor exhibitions and adaptive sport competitions, showcasing their development and fostering community engagement. This initiative was also a deliverable for the Veterans Affairs grant. $2,663 Part VI, lines 11b and 19 - N/A
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2012 for not filing returns for three years, and reinstated on May 15, 2012.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 2023.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.